Article Per Year (5 Year)
p-Index From 2021 - 2026
1.452
P-Index
This Author published in this journals
All Journal Jurnal Al-Qardh Jaringan Laboratorium Medis Media Syari'ah: Wahana Kajian Hukum Islam dan Pranata Sosial Jurnal Ners SHIBGHAH: Journal of Muslim Societies Jurnal Multidisiplin Indonesia J-ISCAN : Journal of Islamic Accounting Research
Muslina Muslina, Muslina
IAIN Lhokseumawe
Religion Humanities Biochemistry, Genetics & Molecular Biology Economics, Econometrics & Finance Education Health Professions Immunology & microbiology Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Nursing Public Health Social Sciences Veterinary

Published : 8 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 8 Documents
Search

 1 
Risk Mitigation Effects for Mudhārabah Financing Accounting Treatment (Case Study at Bank “YIX” in Aceh) Muslina Muslina; Angga Syahputra
AL-QARDH Vol 6, No 2 (2021): AL-QARDH
Publisher : Fakultas Ekonomi dan Bisnis Islam Institut Agama Islam Negeri Palangka Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23971/jaq.v6i2.3144

Abstract

Mudharabah financing has a high level of risk caused by moral hazard and adverse selection. The existence of these two risks resulted in a simultaneous impact on the reputation and liquidity of the bank “YIX”, thus requiring risk mitigation. On the other hand, the risk mitigation action raises the contradiction of PSAK No. 105 in particular the recognition of financing, profit sharing and expenses. This study was conducted qualitatively by observing the phenomenon at the bank "YIX" and then describing it in the form of a combination of descriptions of the results of interviews, documentation and observations. The results of this study on risk mitigation measures for the accounting treatment of Mudharabah Financing have a negative effect, which is contrary to the statement of PSAK No. 105 Paragraph 12: recognition of mudharabah investments as investments; paragraph 22: does not justify recognizing profits from projected results of operations; paragraph 13 point c: does not allow charging fees without an agreement. If this is not mitigated, then the impact of financing risk will not only affect operations, but also reputation and even the potential for the loss of customers or investors because they are not prepared for the loss of funds due to the comprehensive application of the Mudharabah Financing concept.
Risk Protection System In Sharia Banks In Indonesia Muslina Muslina
SHIBGHAH: Journal of Muslim Societies Vol 2, No 1 (2020): SHIBGHAH: Journal Of Muslim Societies
Publisher : STAI Al-Washliyah Banda Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Islamic banking is an institution engaged in the financial sector that is based on sharia principles. This institution operates with many systems not just buy and sell, renting, profit sharing, and other services. Consequently, the risks faced are also very diverse, including financing risk, market risk, liquidity risk, operational risk, compliance risk, legal risk, reputation risk, compliance risk, Rate and Return risk, and Equity Investment Risk. The complexity of the risks faced by Islamic banks makes this institution take a very strict policy in protecting its assets. The policy can consist of financing restructuring, dealing directly with the money market sector, conducting simple transactions, improving the quality of human resources and technology, completing written documents both SOP and others. All was done to maximize risk protection so that public confidence in Islamic banks is increasing. This will make Islamic banks more competitive in competing with conventional banks.
Konsep dan Teori Manajemen Aset dalam Islam Ridwan Nurdin; Muslina Muslina
Media Syari'ah Vol 19, No 2 (2017)
Publisher : Sharia and Law Faculty

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22373/jms.v19i2.2026

Abstract

Sistem pengelolaan aset menurut ketentuan Islam merupakan suatu profesi baru dalam dunia modern saat ini, sehingga tidak banyak literatur yang dapat dijadikan pedoman dalam mengkaji hal tersebut. Di sisi lain, kebutuhan akan sistem ini semakin dirasakan oleh para akademisi dan praktisi khususnya praktisi lembaga keuangan syariah. Manculnya konsep pengelolaan aset atau lebih dikenal dengan Manajemen Kekayaan Islam (Islamic Wealth Management) atau Perencanaan Keuangan Islam (Islamic Financial Planning) merupakan jawaban praktis atas kebutuhan tersebut. Meskipun demikian, hadirnya dua konsep ini setidaknya memberikan gambaran awal pengelolaan aset secara halal. Bila dikaji dalam perjalanan sejarah Islam, sebenarnya manajemen aset telah dijelaskan oleh Asy-Syaibani dalam kitabnya al-kasb dengan teori infaq. Teori ini sangat umum, namun mempunyai hubungan signifikan terhadap pengelolaan aset menurut perspektif Islam. Inilah alasan penulis menghubungkan pengelolaan aset dalam Islam dengan teori infaq Asy-Syaibani. Metode yang digunakan dalam penyusunan karya ilmiah ini ialah metode content analisis, yakni menganalisis teks-teks dalam buku yang mempunyai hubungan dengan pembahasan ini. Hasil kajian tersebut ialah konsep pengelolaan aset dalam Islam merujuk pada konsep khalifah dan keshalihan. Konsep khalifah mewajibkan setiap orang memakmurkan bumi dengan bekerja. Sedangkan konsep keshalihan merupakan konsep yang mengharuskan pemilik aset memanfaatkannya dan mengembangkannya dengan cara yang halal dan mempertimbangkan aspek kemanfaat bagi dirinya dan orang lain. Konsep ini tergambar jelas dalam teori al-kasb dan infaq menurut Asy-Syaibani. Dalam teori al-kasb diuraikan alasan orang bekerja, yakni untuk memehuni kebutuhan dharuriyat, hajiyat dan tahsiniyyat. Sedangkan dalam teori infaq mengharuskan seseorang untuk membelankan dan mengembangkan asetnya dengan cara yang halal serta memperhatikan tingkatan prioritas yang utama.
SHARIA FINTECH: PIONEERING THE EVOLUTION OF ISLAMIC FINANCIAL SYSTEMS IN INDONESIA Muslina, Muslina; Hayati, Husna; Rofizar, Heny
J-ISCAN: Journal of Islamic Accounting Research Vol. 6 No. 1 (2024): J-ISCAN : Journal of Islamic Accounting Research
Publisher : IAIN Lhokseumawe

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Indonesia is confronted with major challenges in its efforts to foster collaboration with fintech in order to navigate the free market era. The continuity of a sharia financial institution's business is at risk if it fails to adapt to the flow of information and technology, which will make it challenging to compete in a free market. A literature study is conducted by analyzing a variety of secondary data from OJK publications, Fintech websites, AFSI websites, and supporting articles on the results of the study. The data was subsequently analyzed using a descriptive qualitative approach to actualize an array of viewpoints regarding the role of fintech in the development of the sharia financial institution system. The results of this study's search indicate that sharia financial institutions have enrolled in the Indonesian Sharia Fintech Association (AFSI). However, some institutions continue to employ conventional methods in their operations, such as microfinance institutions, which have significant potential but have not yet integrated IT into their products and have not established a partnership with sharia fintech.
Risk Mitigation Effects for Mudhārabah Financing Accounting Treatment (Case Study at Bank Muslina, Muslina; Syahputra, Angga
AL-QARDH Vol 6 No 2 (2021): AL-QARDH
Publisher : Fakultas Ekonomi dan Bisnis Islam Institut Agama Islam Negeri Palangka Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Mudharabah financing has a high level of risk caused by moral hazard and adverse selection. The existence of these two risks resulted in a simultaneous impact on the reputation and liquidity of the bank
The Relationship of Zink and Iron Levels with Blood Pressure in Pulmonary Tuberculosis Patient Dewi Kurniasih; Muslina Muslina; Aminahtun Latifah; Dina Afrianti
Jaringan Laboratorium Medis Vol 5 No 2 (2023): November 2023
Publisher : Poltekkes Kemenkes Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31983/jlm.v5i2.10415

Abstract

Background: Mycobacterium tuberculosis infection in Tuberculosis (TBC) causes narrowing of the pulmonary blood vessels and triggers pulmonary hypertension which is associated with iron deficiency and anemia. The mineral zinc (Zn) is known to play an important role in destroying the bacteria that cause TBC. In addition, iron (Fe) deficiency in TBC patients can cause relapse and even treatment failure. This study aims to examine the relationship between serum zinc and iron levels and blood pressure in pulmonary TBC patients. Method: A descriptive analytical observational study with a cross sectional design was conducted on 51 TBC patients undergoing treatment at the Simpang IV Sipin Community Health Center, Jambi City. Using a purposive sampling technique, respondents who met the research inclusion and exclusion criteria were examined for zinc and Fe levels. The examination was carried out at the Jambi Province Regional Health Laboratory, the examination result data was then analyzed bivariately using the chi square test. Results: The results of statistical analysis between blood pressure and Zn levels obtained a significant value with P value = 0.877 and a significant value for Fe levels obtained P value = 0.841 (> 0.05). Conclusion: There is no significant relationship between Zn and Fe levels and blood pressure in pulmonary TBC patients. Based on research, it is known that iron deficiency and anemia are not directly related to pulmonary hypertension which can be experienced by TBC patients.
Hubungan Aktivitas Enzim Cholinesterase dengan Jumlah Sel Neutrofil pada Petani Sayur yang Menggunakan Pestisida di Bakung Jaya Kota Jambi Muslina Muslina; Ahmad Syarthibi; Dewi Kurniasih; Fardiah Tilawati Sitanggang; Shalu Sulya Aprilliana
Jurnal Multidisiplin Indonesia Vol. 5 No. 10 (2026): Jurnal Multidisiplin Indonesia (Issue in Progres)
Publisher : Riviera Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58344/jmi.v5i10.2984

Abstract

Paparan pestisida pada pekerja pertanian menjadi salah satu masalah kesehatan masyarakat karena kontak terus-menerus dengan bahan kimia dapat memengaruhi fungsi fisiologis tubuh, termasuk aktivitas enzim Cholinesterase dan respons sistem imun. Penurunan aktivitas enzim Cholinesterase merupakan salah satu indikator biologis paparan pestisida, sedangkan neutrofil berperan penting dalam mekanisme pertahanan tubuh terhadap proses inflamasi. Penelitian ini bertujuan untuk mengetahui hubungan antara aktivitas enzim Cholinesterase dengan jumlah sel neutrofil pada petani sayur yang menggunakan pestisida di Bakung Jaya Kota Jambi. Penelitian ini menggunakan metode deskriptif analitik dengan pendekatan cross-sectional. Penelitian dilakukan pada Januari–April 2025 dengan jumlah sampel sebanyak 30 petani sayur yang dipilih menggunakan teknik purposive sampling. Pengumpulan data dilakukan melalui wawancara menggunakan kuesioner dan pemeriksaan laboratorium terhadap sampel darah vena. Aktivitas enzim Cholinesterase diperiksa menggunakan metode spektrofotometri, sedangkan jumlah sel neutrofil diperiksa menggunakan hematology analyzer. Analisis data dilakukan menggunakan uji korelasi Pearson. Hasil penelitian menunjukkan bahwa rata-rata aktivitas enzim Cholinesterase responden sebesar 7.279,10 U/L dan rata-rata jumlah sel neutrofil sebesar 58,92%. Hasil uji korelasi Pearson menunjukkan adanya hubungan negatif yang signifikan antara aktivitas enzim Cholinesterase dengan jumlah sel neutrofil (r = -0,565; p = 0,001) dengan kekuatan hubungan sedang.   Penurunan aktivitas enzim Cholinesterase berhubungan dengan peningkatan jumlah sel neutrofil pada petani yang terpapar pestisida. Hasil penelitian ini menunjukkan bahwa paparan pestisida dapat memengaruhi respons enzimatik dan sistem imun pada pekerja pertanian.
Gambaran Kadar High Sensivitas C-Reactive Protein (HsCRP) Pada Penderita Diabetes Melitus Muslina Muslina; Agraini Agraini; Sri Ujiani; Lolita Lolita
Jurnal Ners Vol. 10 No. 4 (2026): OKTOBER 2026
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jn.v10i4.64018

Abstract

Diabetes melitus (DM) merupakan penyakit metabolik yang dapat menyebabkan peradangan kronis, sedangkan tuberkulosis (TB) dapat meningkatkan respons peradangan pada penderita DM. Penelitian ini bertujuan mengetahui perbedaan kadar high-sensitivity C-reactive protein (hs-CRP) pada penderita DM dan DM-TB serta hubungan lama menderita DM dengan kadar hs-CRP. Penelitian menggunakan desain cross-sectional dengan pendekatan deskriptif terhadap 90 responden, terdiri atas 45 penderita DM dan 45 penderita DM-TB. Pemeriksaan hs-CRP dilakukan di Laboratorium Imunoserologi Poltekkes Kemenkes Jambi pada April–Juni 2026. Analisis data menggunakan analisis univariat, uji Mann-Whitney, dan uji korelasi Spearman. Hasil penelitian menunjukkan median kadar hs-CRP kelompok DM sebesar 2,50 mg/dL, sedangkan kelompok DM-TB sebesar 21,0 mg/dL. Uji Mann-Whitney menunjukkan perbedaan signifikan antara kedua kelompok (p < 0,001). Uji Spearman menunjukkan tidak terdapat hubungan signifikan antara lama menderita DM dan kadar hs-CRP pada kelompok DM (r = 0,018; p = 0,905) maupun DM-TB (r = 0,159; p = 0,297). Disimpulkan bahwa kadar hs-CRP pada penderita DM-TB lebih tinggi dibandingkan penderita DM tanpa TB, sedangkan lama menderita DM tidak berhubungan signifikan dengan kadar hs-CRP. Kata kunci: Diabetes melitus, tuberkulosis, hs-CRP, peradangan, lama menderita Diabetes Melitus. Abstract Diabetes mellitus (DM) is a metabolic disease that can cause chronic inflammation, while tuberculosis (TB) may further increase the inflammatory response in patients with DM. This study aimed to determine the difference in high-sensitivity C-reactive protein (hs-CRP) levels between patients with DM and those with DM and TB (DM-TB), as well as to determine the relationship between the duration of DM and hs-CRP levels. This study employed a cross-sectional design with a descriptive approach. The sample consisted of 90 respondents, comprising 45 patients with DM and 45 patients with DM-TB who met the inclusion and exclusion criteria. hs-CRP levels were measured at the Immunoserology Laboratory of Poltekkes Kemenkes Jambi from April to June 2026. Data were analyzed using univariate analysis, the Mann-Whitney test to determine differences in hs-CRP levels, and the Spearman correlation test to assess the relationship between DM duration and hs-CRP levels. The results showed that the median hs-CRP level was 2.50 mg/dL in the DM group and 21.0 mg/dL in the DM-TB group. The Mann-Whitney test demonstrated a statistically significant difference in hs-CRP levels between the DM and DM-TB groups (p < 0.001). The Spearman correlation test showed no significant relationship between the duration of DM and hs-CRP levels in either the DM group (r = 0.018; p = 0.905) or the DM-TB group (r = 0.159; p = 0.297). In conclusion, hs-CRP levels were significantly higher in patients with DM-TB than in those with DM alone, whereas the duration of DM was not significantly associated with hs-CRP levels. Keywords: Diabetes Mellitus, Tuberculosis, hs-CRP, inflammation, duration of diabetes mellitus.
Co-Authors . Darmawi . Muttaqien Abdul Harris Abdullah Hamzah Agraini Agraini Ahmad Syarthibi Aminahtun Latifah Asra Azhar Azhar Dewi Kurniasih Dewi Kurniasih Dina Afrianti1 Eliawardani Eliawardani Fardiah Tilawati Sitanggang Hayati, Husna Heny Rofizar Ibnu Khaldun Isra Maulina Lolita Lolita Maryam Maryam Muhammad Hambal Nur Anwar, Nur Razali Daud Ridwan Nurdin Rinidar Rinidar S.Pd. M Kes I Ketut Sudiana . Shalu Sulya Aprilliana Sri Ujiani Sufrizal, Sufrizal Syahputra, Angga Syahputra, Angga Ummu Balqis