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Analisis Penerapan Akutansi Keperilakuan Pada Dinas Komunikasi Informatika dan Persandian Kabupaten Bone Safitri, Eka; Idrus, Muhammad; Harisa, Muh.
Jurnal Bisnis Digital dan Enterpreneur (BISENTER) Vol. 3 No. 1 (2025): Jurnal Bisnis Digital dan Enterpreneur
Publisher : STMIK Amika Soppeng

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70247/bisenter.v3i1.214

Abstract

Analisis Implementasi Akuntansi Perilaku pada Dinas Komunikasi, Informatika, dan Sandi Kabupaten Bone. Tujuan penelitian ini adalah untuk mengetahui bagaimana implementasi akuntansi perilaku pada Dinas Komunikasi, Informatika, dan Sandi Kabupaten Bone. Objek penelitian adalah Dinas Komunikasi, Informatika, dan Sandi Kabupaten Bone. Alat analisis yang digunakan adalah analisis deskriptif. Hasil penelitian menunjukkan bahwa implementasi akuntansi perilaku pada Dinas Komunikasi, Informatika, dan Sandi Kabupaten Bone belum sepenuhnya terlaksana dengan baik berdasarkan hubungannya dengan dimensi/aspek yang berbasis pada akuntansi perilaku.
Hysterosalpingography (HSG) Examination Management in Infertility Clinics at Permata Cirebon Hospital Maesaroh, Nur; Laksono, Muharram Budi; Priyono, Habib; Aviv Pasa, Muhammad; Qodri; Safitri, Eka
Jurnal Ilmu Kesehatan (JIKSAN) Vol. 1 No. 1 (2025): Jurnal Ilmu Kesehatan
Publisher : Universitas An Nasher - Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65099/hmj1a951

Abstract

Background: Hysterosalpingography (HSG) is a radiological examination used to evaluate the uterus and fallopian tubes by injecting contrast media, making the anatomical structures appear more opaque. This procedure is commonly performed in cases of clinical infertility. Purpose: This study aims to describe the implementation of HSG procedures at Permata Hospital Cirebon, including the technique of contrast media injection, the types of projections used, and the approaches taken to enhance patient comfort and minimize radiation exposure, considering the limitations of the available equipment. Methods: This study employed a qualitative descriptive method involving three samples, using observation checklists and interview sheets as research instruments. The examination was conducted on days 9 to 11 of the menstrual cycle using a catheter for contrast media insertion. The projections used were AP Supine and oblique as an additional projection. Post-evacuation imaging was not performed on the AP Supine projection as the obtained images were sufficient for diagnosis. The contrast media was inserted using a catheter instead of a salpingograph, which provided greater patient comfort. Due to equipment limitations, the HSG procedure at Permata Hospital Cirebon was performed using a conventional X-ray machine rather than fluoroscopy, thereby reducing the patient’s radiation exposure. Results: HSG examinations without post-evacuation imaging remained diagnostic, as the plain and post-contrast images were sufficient. The use of a catheter was preferred for its comfort, sterility, and availability. The procedure was conducted without fluoroscopy to reduce radiation exposure, although ideally, fluoroscopic guidance is recommended to allow real-time monitoring of contrast injection and to minimize image repetition.
Development of Mathematical Literacy Problems Based on the Ethnomathematics of Acehnese Culture Maulina, Suci; Isa, Muhammad; Helmi, Rahil; Riski, Novia; Safitri, Eka
Jurnal Pendidikan MIPA Vol 26, No 4 (2025): Jurnal Pendidikan MIPA
Publisher : FKIP Universitas Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23960/jpmipa.v26i4.pp2077-2100

Abstract

This study aims to develop mathematical literacy problems based on the ethnomathematics of Acehnese culture. This study is motivated by the lack of resources relevant to local culture, which has hindered Acehnese mathematics teachers from implementing ethnomathematics in their classrooms. Ethnomathematics is regarded as an effective approach to enhance students’ mathematical literacy. Moreover, the integration of culture into mathematics learning has also become part of a government program in response to the low mathematical literacy performance of Indonesian students in the Program for International Student Assessment (PISA). This developmental research employed the Thiagarajan Four-D model, comprising Define, Design, Development, and Disseminate. However, this study focused only on the first three phases. The define phase entails a systematic needs analysis encompassing curriculum, student characteristics, and conceptual aspects. The design phase produces a preliminary prototype of mathematical literacy problems contextualized in Acehnese culture. The develop phase involves expert validation and iterative evaluation through one-to-one evaluations, small-group trials, and classroom field testing, with revisions incorporated to enhance validity, reliability, and pedagogical relevance. This study involved 41 students from a senior high school in Aceh and five validators. Data were gathered from validation and practicality questionnaires, interviews, and tests. Data were then analyzed descriptively. The result revealed that 19 out of 20 problems were valid. The problems were also considered practical and potentially effective for implementation in mathematics classrooms. The development of these problems provides a useful resource for mathematics teachers in Aceh. The study result suggests that ethnomathematics problems are beneficial in improving students’ mathematical literacy. The value of culture embedded in the mathematical problems raises students’ awareness and understanding of their local culture. These findings suggest that integrating local culture into mathematics instruction can help teachers design meaningful learning experiences that enhance both mathematical understanding and cultural awareness.   Keywords: acehnese culture, developmental research, ethnomathematics, mathematical literacy problem, mathematics learning.
Penguatan Sex Education sebagai Pembekalan Pra Nikah kepada Pemuda IPNU IPPNU PAC Ayah Kebumen Safitri, Eka; Munasib, Munasib; Riza Chamadi, Muhammad; Mujahid, Ahmad
Solidaritas: Jurnal Pengabdian Vol. 3 No. 1 (2023): Solidaritas: Jurnal Pengabdian
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat UIN Prof. K.H. Saifuddin Zuhri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24090/sjp.v3i1.9504

Abstract

Tujuan pelaksanaan pengabdian kepada masyarakat ini yaitu untuk memberikan pemahaman akan pentingnya pernikahan pada usia yang matang. Kasus pernikahan dini masih banyak terjadi di Kabupaten Kebumen pada umumnya dan pada khususnya pada pemuda IPNU IPNNU PAC Ayah Kabupaten Kebumen. Oleh karena itu, juga sejalan dengan kasus perceraian yang juga meningkat. Hal ini menjadi sebuah kegelisahan bagi pengabdi, untuk melakukan sosialisasi dan pelatihan guna meminimalisir kasus tersebuut dengan memberikan sex education dan pembentukan keluarga sakinah. Hal ini dibutuhkan bagi para pemuda IPNU-IPNNU, di mana anggotanya berusia kisaran 14-27 tahun, dan bisa disebut usia persiapan menikah dan usia keluarga baru. Pelaksanaan pengabdian kepada masyarakat ini dilakukan di IPNU IPNNU PAC Ayah Kabupaten Kebumen. Dengan jumlah peserta 60 peserta yang semula direncanakan 50 peserta tetapi dengan antusias yang tinggi sehingga peserta bertambah, diambil dari 18 ranting (desa) dan 2 komisariat IPNU IPPNU SMA/SMK di Kecamatan Ayah. Hal ini menjadi agenda strategis untuk membantu pemerintah dalam mensosialisaikan pendidikan sex dan pendidikan keluarga bagi pemuda. Dari evaluasi yang telah dilaksanakan menunjukkan adanya peningkatan pemahaman pemuda IPNU-IPPNU tentang sex education dan cara membentuk keluarga sakinah.
Pengaruh Kepemilikan Institusional, Komisaris Independen, Financial Distress terhadap Tax Avoidance dengan Ukuran Perusahaan sebagai Variabel Moderasi (Studi Kasus pada Perusahaan Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia Tahun 2020-2022) Safitri, Eka; Arifin , Atwal
Economics and Digital Business Review Vol. 5 No. 1 (2024)
Publisher : STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/ecotal.v5i1.1006

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh kepemilikan institusional, komisaris independen, dan financial distress terhadap tax avoidance dengan ukuran perusahaan sebagai pemoderasi. Metode penelitian yang digunakan adalah metode kuantitatif dengan menggunakan pendekatan asosiatif. Populasi yang digunakan dalam penelitian ini yaitu Perusahaan Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia tahun 2020 – 2022. Teknik sampling yang digunkanan dalam penelitian ini yaitu purposive sampling yang terdiri dari 135 Perusahaan Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia tahun 2020 – 2022. Hasil penelitian ini menunjukkan bahwa kepemilikan institusional berpengaruh positif dan signifikan terhadap tax avoidance. Komisaris independen tidak berpengaruh terhadap tax avoidance. Financial distress berpengaruh positif dan signifikan terhadap tax avoidance. Ukuran perusahaan tidak memoderasi hubungan antara kepemilikan institusional, komisaris independen, dan financial distress terhadap tax avoidance.
Analysis Financial Reports in Financial Prediction Distress with Method Grover and Springate on LQ45 Indexed Companies on BEI 2019 - 2022 Safitri, Eka; Cloudya, Afifah; Mujanah, Siti; Fianto, Achmad Yanu Alif
International Journal of Economics (IJEC) Vol. 4 No. 1 (2025): January-June
Publisher : PT Inovasi Pratama Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55299/ijec.v4i1.1216

Abstract

Analysis of the influence of financial distress and financial ratios with the Grover and Springate method is used to conduct a thorough examination of financial performance periodically over a certain period of time. so the purpose of this study is to determine how healthy a company is in the technology sector by analyzing factors that affect financial distress through financial ratios and the formula equation of the grover and Springate method. The results of this study are that the use of the GorgonL.V or S-SCORE method is a consistent method in predicting financial distress in companies, namely by approaching sales and total assets. by conducting financial distress predictions, companies can find out and prove the existence of factors that cause companies to go bankrupt. By increasing sales and proper management of total assets, companies can make high profits
Distribution pattern of Pb and Zn contamination in rivers near industrial zone in Aceh, Indonesia, revealed by principal component analysis (PCA) Lelifajri, Lelifajri; Rahmadi, Rahmadi; Idroes, Rinaldi; Supriatno, Supriatno; Safitri, Eka; Nazaruddin, Nazaruddin; Maulana, Ilham; Suhud, Khairi
Jurnal Rekayasa Kimia & Lingkungan Vol 17, No 1 (2022): Jurnal Rekayasa Kimia & Lingkungan (June, 2022)
Publisher : Chemical Engineering Department, Syiah Kuala University, Banda Aceh, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23955/rkl.v17i1.22672

Abstract

The research aims to evaluate the pollution of Pb and Zn in water, sediment, and Faunus ater samples collected from Krueng Balee (KB) and Kreung Reuleung (KR) Rivers, Aceh, Indonesia. The samples were collected at the upstream, midstream, and downstream of each river and analyzed using Atomic Absorption Spectrophotometry (AAS). The distribution of Pb and Zn pollution was analyzed using Principal Component Analysis (PCA). Our investigation revealed that the presence of Pb and Zn is still safe for water and sediment samples. Nevertheless, Pb and Zn contamination found in F. ater samples had exceeded the national safety limit for food. PCA analysis revealed correlations between samples suggesting the roles of physical and chemical properties of the river in the pollutant retainment. The analysis also indicated the possible antagonism between Pb and Zn accumulation in F. ater which has never been reported previously. We suggest routine monitoring of Pb and Zn concentrations. The role of the surrounding industry in the Pb and Zn pollution should be further studied.
The Phenomenon of Crisis of Religious Understanding in the Midst of the Covid-19 Pandemic Alghiffary, Muhammad; Safitri, Eka; Sa’dudin, Ihsan; Al Khasy, Moh. Ali Qorror; Siregar, Nasrun Salim
Religious: Jurnal Studi Agama-Agama dan Lintas Budaya Vol. 6 No. 1 (2022)
Publisher : UIN Sunan Gunung Djati Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/rjsalb.v6i1.17041

Abstract

Covid-19 affects the established order of worship. Muslims are required to wear masks, keep their distance, and eliminate greetings during congregations. At certain times, mosques are also required to close temporarily to prevent the spread of the virus. In fact, these rules are not obeyed by the Muslim community in the city of Pekalongan, in fact, some pilgrims oppose it. This study aims to analyze the relationship of health protocol practice with religious understanding and the role of mosques in helping victims affected by covid-19. The study uses qualitative methods in which the main data in the form of words and actions are taken using observation, interview and documentation techniques. Data in the form of words was taken using interview techniques to 27 pilgrims. The data in the form of actions was taken using observation techniques by observing religious phenomena in 12 mosques. Both data are documented using recordings and images as a form of data validation. The results of this study showed a crisis of religious understanding experienced by mosque administrators and worshippers. The management is adamant not to close the mosque in the midst of the pandemic and is reluctant to allocate infaq to the social realm of victims affected by covid-19. The pilgrims are divided into three groups: trust, doubt, and distrust of the coronavirus. However, it does not affect the effectiveness of preventive measures instructed by the government. Most pilgrims apply health protocols. Some pilgrims also consider sharia rules to be above government rules, so religious activities must still be carried out
Seminar Parenting Sebagai Upaya Penanggulangan Stunting Pada Anak Usia Dini Melalui Penyuluhan di Kelurahan Cipondoh Makmur Kecamatan Cipondoh Kota Tangerang Budi Utami, Fitria; Fitria, Evy; Safitri, Eka; Zuliaha, Isnaini
Jukeshum: Jurnal Pengabdian Masyarakat Vol. 4 No. 2 (2024): Edisi Juli 2024
Publisher : Universitas Haji Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51771/jukeshum.v4i2.855

Abstract

Di Indonesia masih terdapat beberapa masalah gizi yang dialami anak usia dini. Diantaranya adalah obesitas, stunting, anemia, kurus hingga gizi buruk. Dari beberapa masalah yang ada, yang masih menjadi fokus utama adalah penangulangan stunting. Tujuan dari kegiatan pengabdian Masyarakat ini adalah untuk meningkatkan pengetahuan, sikap dan keterampilan orang tua yang anaknya terindikasi stunting di RW 04 Kelurahan Cipondoh Makmur, Kecamatan Cipondoh, Kota Tangerang. Metode yang dilakukan dalm pengabdian Masyarakat ini adalah dengan melakukan (1) penjajakan terlebih dahulu, yaitu dengan survey dan melakukan perkenalan dengan kader posyandu (2) Melakukan pengumpulan data balita stunting yang bekerjasama dengan Ibu Ketua RW 04 dan juga dengan posyandu setempat, (3) Melaksanakan seminar penanganan stunting Dimana seminar ini berisikan tentang Peran Posyandu dan lembaga PAUD dalam penanganan stunting. (4) Evaluasi Kegiatan dengan mengisi kuisionare kepuasa kegiatan. Digunakan pendekatan Participatory Action Research (PAR) dimana peserta diberikan pemaparan materi dengan metode klasikal yaitu pemberian materi dan dilanjutkan dengan sesi tanya jawab. Hasil kegiatan pengabdian masyarakat yang telah dilakukan dapat disimpulkan bahwa pemahaman mitra terhadap Peran Posyandu dan Lembaga PAUD dalam Penanganan Stunting dapat terakomodir. Kegiatan pun berlangsung dengan baik dan lancar. Hal ini sesuai dengan hasil kuesioner kepuasan yang diberikan kepada peserta setelah selesai acara.
DEVELOPMENT OF PROBLEM-BASED LEARNING-BASED LEARNER WORKSHEETS (LKPD) ON THE SUBJECT OF HOOKE'S LAW AT SCHOOL MAS PLUS AL-ULUM MEDAN Safitri, Eka
Journal of Learning and Technology in Physics Vol. 4 No. 2
Publisher : Universitas Negeri Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24114/jltp.v4i2.48031

Abstract

This study aims to determine the level of feasibility of Problem Based Learning based LKPD on Hooke's Law material based on material experts and media experts, and to determine the level of practicality of Problem Based Learning based LKPD on Hooke's Law material based on the response of teachers in the field of study and student responses. This research uses research and development methods or Research and Development (R&D). The LKPD feasibility test uses a Likert scale questionnaire validated by two validators. And the practical test of LKPD was carried out at MAS Plus Al-Ulum Medan school by teachers and students. Based on the results of the study, a material expert validator assessment of 72% was obtained, a media expert assessment of 80% with feasible / valid criteria. And based on the response of the physics teacher, a score of 94% was obtained, and the response of students obtained a value of 94.45% with very practical criteria.
Co-Authors Abdul Karim Achmad Yanu Aliffianto Afifi, Muhammad Ridho Agung Hartoyo Ahmad Mujahid, Ahmad Ahmad, Nursaidah Akastangga, Muhammad Dedad Bisa Raguna Al Af Ghoni, Achmad Solakhuddin Al Khasy, Moh. Ali Qorror ALDIANSYAH, TEUKU Alghiffary, Muhammad Amalia, Mila Amalia, Rika Sri Andika, Iswandi Anita Anita Annas Alkhowarizmi Aprinal Adila Asril Arifin, Ahmad Kamal Arsyad, Muhammad Rizal Atwal Arifin Aviv Pasa, Muhammad Awalia, Hu’shilla Azis, Nurul Ni'ma Binawati Ginting Bistari Budi Sustriawan Budiman, Muh. Arief Cloudya, Afifah Dani Rizana Dayanti, Meri Dedi Junaedi Dedri Syafei Didin Nurul Rosidin Dodi Irwandi, Dodi Evi Novita Evi Widowati EVY FITRIA, EVY Fahruddin Ali Sabri Fazriani, Eva Tatia Fega, Nabila Fitri Dara Fitria Budi Utami Fitriyana Fitriyana, Fitriyana Fonna, Syafrizal Ginting, Rahmadani Ftri Harisa, Muh. Hermaliana, Mia Ilham Maulana Isti Handayani Jannah, Firaihanil Julinawati, Julinawati Khulduniah, Khulduniah Laksono, Muharram Budi Lelifajri Lelifajri Luthfi, Rantika M. Zulkarnain Maesaroh, Nur Maharani, Alviah Camilla Masum, Ahmad Md Sani, Nor Diyana Mohamed Salem Alawadi, Elsayed Mu'arif, Mohammad Wildan Muhammad Idrus Muhammad Isa Muhsin Riyadi Mukhammad Nur Hadi MUNASIB MUNASIB, MUNASIB Mustanir Mustanir Mustaufik N. Nazaruddin Nasrullah Idris NAZARUDDIN, SALSABILLA LATANSA Nina Herlina Nur Aini Nur Huda Nurhaida Nurhaida Nurhayati Nurhayati Priyono, Habib Putri, Najwa Auliya Qodri Rahil Helmi Rahmadi Rahmadi Ramadani, Nurista Riski Rikki Vitria Rinaldi Idroes Riski, Novia Riza Chamadi, Muhammad Riza Multazam Luthfy Rumpoko Wicaksono Sa'dudin, Ihsan Sa’dudin, Ihsan Sagir Alva Sa’dudin, Ihsan Sinaga, Sunita Siregar, Nasrun Salim Siti Aminah SITI KHOLIFAH Siti Mujanah Siti Nurhayati Sontani, Uep Tatang Suci Maulina Suedah, Suedah Suhud, Khairi Sukoma, Sukoma Supriatno Suriani, Seri Suwardinata, Amiliya Syatta, Indy Mafiiqo Taher, Rusdee Ulfah Ulfah Umamah, Umamah Wahyuni, Eni Wirawan Fadly Yuliah, Elah Yulius Saprianus Dala Ngapa Zuliaha, Isnaini