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Pengaruh Penerapan Cadangan Kerugian Penurunan Nilai (CKPN) PSAK 239 (PSAK 55) dan Cadangan Kerugian Penurunan Nilai (CKPN) PSAK 109 (PSAK 71) Terhadap Kualitas Laba Rahmi, Aulia; Yadiati, Winwin
Coopetition : Jurnal Ilmiah Manajemen Vol. 16 No. 1 (2025): Coopetition : Jurnal Ilmiah Manajemen
Publisher : Program Studi Magister Manajemen, Institut Manajemen Koperasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32670/coopetition.v16i1.5224

Abstract

Banking institutions play a crucial role in supporting a country's economy, especially as a liaison between owners of surplus funds and parties who need funds through credit. Changes in financial accounting standards, which initially used PSAK 239 (PSAK 55) to become PSAK 109 (PSAK 71), regulate the recognition and measurement of financial instruments. PSAK 109 (PSAK 71) emphasizes the expected loss approach (forward-looking) compared to previous methods which are backward-looking. This implementation is expected to improve profit quality through more accurate calculation of Allowance for Impairment Losses, but it also has an impact on increasing CKPN which will affect the Company's profits. This research aims to understand the influence that CKPN PSAK 239 (PSAK 55) and CKPN PSAK 109 (PSAK 71) have on earnings quality as well as a comparative analysis. This research applies quantitative methods with a descriptive-comparative approach and simple linear regression data analysis techniques. The sample in this study was selected using techniques of purposive sampling. The subject of this research is banking listing on Bursa Efek Indonesia (BEI). The findings resulting from this research are that PSAK 239 (PSAK 55) and PSAK 109 (PSAK 71) both have a significant influence on earnings quality and there is a significant difference between earnings quality applied to PSAK 239 (PSAK 55) and PSAK 109 (PSAK 71).
Identifikasi Dampak Lama Penggunaan Kontrasepsi Oleh Akseptor KB Suntik 3 Bulan Di PMB Siti Saidah, S.Keb Kota Banjarmasin Rahmi, Aulia; Fatmawati, Fatmawati
DINAMIKA KESEHATAN: JURNAL KEBIDANAN DAN KEPERAWATAN Vol 15, No 2 (2024): (Article In Progress )Dinamika Kesehatan: Jurnal Kebidanan dan Keperawatan
Publisher : Universitas Sari Mulia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33859/dksm.v15i2.997

Abstract

Latar Belakang:Program Keluarga Berencana (KB) merupakan salah satu upaya pemerintah untuk mendukung penurunan angka kematian ibu melalui pengaturan kehamilan. Meskipun partisipasi masyarakat cukup tinggi, terdapat tantangan dalam penggunaan metode kontrasepsi, terutama KB suntik 3 bulan, yang dapat menimbulkan dampak samping seperti gangguan haid, kenaikan berat badan, dan penurunan libido. Penelitian ini bertujuan untuk mengidentifikasi dampak lama penggunaan KB suntik 3 bulan di PMB Siti Saidah, S.Keb, Banjarmasin.Tujuan: Penelitian ini bertujuan untuk mengevaluasi dampak penggunaan KB suntik 3 bulan, baik berdasarkan durasi penggunaan maupun efek samping yang dialami oleh akseptor.Metode :Penelitian deskriptif ini melibatkan 40 responden yang merupakan akseptor KB suntik 3 bulan di PMB Siti Saidah. Pengumpulan data dilakukan melalui kuesioner. Data diolah dengan teknik editing, coding, processing, cleaning, dan tabulating, kemudian dianalisis secara deskriptif.Hasil: Sebagian besar responden (60%) telah menggunakan KB suntik 3 bulan lebih dari dua tahun. Dampak yang paling dominan adalah kenaikan berat badan (87,5%), diikuti penurunan libido (62,5%), gangguan menstruasi (67,5%), dan mual (17,5%). Hasil menunjukkan bahwa KB suntik 3 bulan tetap menjadi pilihan utama karena kemudahan dan efektivitasnya, meskipun memiliki beberapa efek samping.Kesimpulan:Durasi penggunaan KB suntik 3 bulan cenderung memengaruhi dampak yang dirasakan oleh akseptor. Mayoritas responden merasa cocok dengan metode ini meski mengalami efek samping, terutama kenaikan berat badan. Edukasi lebih lanjut mengenai manajemen efek samping dan promosi metode kontrasepsi jangka panjang yang lain diperlukan untuk meningkatkan kualitas pelayanan KB di masyarakat. Identification of the Impact of Long Use of Contraceptives by 3-Month Injectable Birth Control Acceptors at PMB Siti Saidah, S.Keb Banjarmasin CityBackground: The Family Planning Program Is One Of The Government's Efforts To Support The Reduction Of Maternal Mortality Through Pregnancy Regulation. Although Community Participation Is High, There Are Challenges In The Use Of Contraceptive Methods, Especially 3-Month Injectable Family Planning, Which Can Cause Side Effects Such As Menstrual Disorders, Weight Gain, And Decreased Libido. This Study Aims To Identify The Impact Of Prolonged Use Of 3-Month Injectable Family Planning At Pmb Siti Saidah, S.Keb, Banjarmasin.Objectives: This Study Aims To Evaluate The Impact Of Using 3-Month Injectable Family Planning, Both Based On Duration Of Use And Side Effects Experienced By Acceptors.Methods: This Descriptive Study Involved 40 Respondents Who Were 3-Month Injectable Family Planning Acceptors At Pmb Siti Saidah. Data Collection Was Done Through Questionnaires. Data Were Processed By Editing, Coding, Processing, Cleaning, And Tabulating Techniques, Then Analyzed Descriptively.Results: Most Respondents (60%) Have Used 3-Month Injectable Family Planning For More Than Two Years. The Most Dominant Impact Was Weight Gain (87.5%), Followed By Decreased Libido (62.5%), Menstrual Disorders (67.5%), And Nausea (17.5%). The Results Showed That 3-Month Injectable Family Planning Remains The Main Choice Due To Its Convenience And Effectiveness, Despite Having Some Side Effects.Conclusion: The Duration Of Use Of 3-Month Injectable Family Planning Tends To Affect The Impact Felt By Acceptors. The Majority Of Respondents Felt Comfortable With This Method Despite Experiencing Side Effects, Especially Weight Gain. Further Education On Side Effect Management And Promotion Of Other Long-Acting Contraceptive Methods Are Needed To Improve The Quality Of Family Planning Services In The Community.
Implikasi Seni dalam Bermain Alat Musik Drum pada Anak Usia Dini Rahmi, Aulia; Maemonah, M
Early Childhood Research Journal (ECRJ) Vol.6, No.2, Desember 2023
Publisher : Lembaga Pengembangan Publikasi Ilmiah dan Buku Ajar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/ecrj.v6i2.23302

Abstract

In the artistic aspect, every child is a unique individual. Musical development in children involves an environment that encourages exploration, expression, and appreciation of art in the context of play. It involves the ability to explore and express oneself by using imagination in movement. The purpose of this study to explain the activities of playing musical instruments in early childhood. This research method is qualitative research with a case study approach as an analytical tool. Data was collected through direct observation, documentation, and literature review. This research was conducted at RA Ibnu Sina Palembang, with the subjects being class B students at that institution. Based on the results of the research, researchers found 3 indicators, namely children using drum musical instruments where the child was given a drum instrument first, correcting the position of the drum according to the child's comfort, the way the child expressed musical instruments by hitting the drum with a very happy face, and the teacher revealed the concept of the instrument. music by providing teaching in stages, one beat after another, so that every child can understand it.
PELAKSANAAN PEMBELAJARAN INKLUSI TINGKAT SMA DAN SMK DI PROVINSI SUMATERA BARAT Rahmi, Aulia; Damri, Damri
Jurnal Kepemimpinan dan Pengurusan Sekolah Vol. 6 No. 1 (2021): Maret
Publisher : STKIP Pesisir Selatan

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

Abstract

This study originated from the findings of researchers who indicated that there were problems in the implementation of inclusive learning in 91 SMA and SMK in West Sumatra. This study aims to examine the suitability of Permendiknas Number 70 of 2009 with the implementation of learning in schools. This study uses a qualitative method. Data collection techniques in the form of observation, interviews and documentation. The research setting was at 4 SMA and SMK in West Sumatra, with informants consisting of 10 people, 1 principal, 2 curriculum representatives, 3 subject teachers, 2 BK teachers, and 2 GPK people from four different SMA and SMK. The results of the study found three general findings and four specific findings. Namely the implementation of identification, assessment, PPI, flexible curriculum, evaluation and assessment of learning outcomes. The obstacles encountered are grouped into four sections, from the government, from school leaders, from teachers, and from students. The government has issued guidelines containing guidelines and regulations. It turned out that the results were not in accordance with the phenomena in the field, and there was a paradox (the expectations were not matched with the reality that had happened). Therefore the researchers suggest that the implementation of inclusive learning in SMA and SMK consistently implement the Minister of Education Regulation Number 70 of 2009. If the organizers of inclusive learning are not consistent, the implementation of inclusive learning is just wishful thinking
Penggunaan Media Sosial Tik Tok, Dompet Digital, Dan Literasi Keuangan Syariah Terhadap Perilaku Konsumtif Berbelanja Online Pada Generasi Z Di Kota Banjarmasin Rahmi, Aulia; Nilasari, Erissa; Gafur, Abdul
Al-Ujrah | Jurnal Ekonomi Syariah Vol. 2 No. 01 (2024): Al - Ujrah | Jurnal Ekonomi Syariah
Publisher : Program Studi Ekonomi Syariah IAI Darul Ulum Kandangan

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Abstract

TikTok social media is thought to influence the consumer behavior of Generation Z, who are quick to apply technology on a daily basis. The existence of restrictions and prohibitions on the use of TikTokShop shows that TikTok, especially TikTokShop, can influence consumer behavior patterns. The high use of the internet makes it easier to use digital wallets with flexibility. It is hoped that sharia financial literacy can reduce the consumptive behavior of Gen Z. This research aims to determine the simultaneous and partial influence of independent variables on the dependent variable. This type of research is field research. This research uses a quantitative approach. And the sampling technique uses incidental sampling and calculates the sample using the Lemeshow formula because the population size cannot be known with certainty. The data collection technique was carried out using a questionnaire. Data analysis techniques consist of research instrument tests which include validity and reliability tests, classical assumption tests which include normality, multicollinearity and heteroscedasticity tests, multiple linear regression analysis, coefficient of determination, and hypothesis tests which include the F test and T test. Simultaneously, it shows that the influence of the independent variable on the dependent variable is 31.3% and 68.7% is influenced by variables outside the research. The results of the T test (partial) show that the social media variables TikTok and sharia financial literacy have a positive effect as evidenced by the significance values, namely 0.00 and 0.02 < 0.05, which means that Ho is rejected and Ha is accepted. And for the digital wallet variable with a significant value of 0.12 > 0.05, which means there is no positive influence on consumer behavior (Y), then Ho is accepted and Ha is rejected.
The Impact of Mother's Knowledge, Attitudes, and Age During Pregnancy on the Incidence of Stunting in Families: A Cross-Sectional Study: Dampak Pengetahuan, Sikap, dan Usia Ibu Saat Hamil terhadap Kejadian Stunting di Keluarga: Studi Cross-Sectional Widniah, Any Zahrotul; Rahmi, Aulia
Salando Health Journal Vol. 3 No. 1 (2024)
Publisher : Poltekkes Kemenkes Palu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33860/shj.v3i1.3784

Abstract

Stunting is a global issue faced by communities worldwide due to its chronic impact on child health and development. This study aims to analyze the relationship between maternal knowledge, attitude, and age during pregnancy with stunting incidence in families in the Astambul Health Center work area in 2023. A descriptive-analytic study with a cross-sectional design was conducted. Using accidental sampling, 100 respondents were selected from a population of 448 mothers with toddlers. Data were collected via questionnaires and analyzed using univariate and bivariate methods with chi-square tests. Results indicated a significant relationship between maternal knowledge, attitude, and age during pregnancy and stunting incidence (p-value = 0.001). Health workers should provide nutrition education programs to enhance maternal knowledge and prevent stunting.
Revitalisasi Nilai-Nilai Tasawuf dalam Pendidikan Karakter Islam di Era Digital Rahmi, Aulia; Arisnaini, Arisnaini
Edu Journal Innovation in Learning and Education Vol. 3 No. 1 (2025): Edu Journal in Learning and Education
Publisher : Fakultas Tarbiyah Institut Pesantren Sunan Drajat Lamongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55352/edu.v3i1.1666

Abstract

Islamic education in the digital era faces various challenges, particularly in shaping students' character to develop strong moral and spiritual resilience. One approach to addressing these challenges is integrating Sufism values into the Islamic education system. This study employs a library research method by analyzing various relevant literature on the role of Sufism in character education. The findings indicate that Sufism can be an effective solution in tackling moral degradation, Islamic identity crises, and the negative influences of technology among young generations. The revitalization of Sufi values in education can be implemented through strengthening spirituality in the curriculum, adopting a holistic learning approach, and utilizing technology for da'wah and character education. Through these strategies, Islamic education not only focuses on academic aspects but also shapes students with a balance of intellectual and spiritual qualities.                           
Investigation of vocabulary learning strategies and the difficulty faced by the students of junior high school Rahmi, Aulia; Nirwanto, Rahmadi; Qamariah, Zaitun
Journal of English Language and Education Vol 10, No 3 (2025)
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jele.v10i3.960

Abstract

Vocabulary plays a vital role in language acquisition, especially for students studying English as a Foreign Language (EFL), as it significantly affects their comprehension, communication skills, and academic success. However, students in Islamic junior high schools encounter unique challenges due to their exposure to multiple languages and the integration of religious themes, which are often not addressed in current research. This research aims to investigate the vocabulary learning strategies used by students at MTs Muslimat NU Palangka Raya, along with the challenges they face. A mixed-methods approach was employed, gathering data through questionnaires, interviews, and classroom observations. The results indicate that cognitive and social strategies are the most commonly utilized, while challenges include difficulties with vocabulary retention, pronunciation issues, and language interference. The study concludes that integrating contextually and culturally relevant approaches into vocabulary teaching can improve student learning and retention, especially in religious educational contexts. 
Media Teka-teki Ular Tangga untuk Meningkatkan Kognitif Anak usia 4-5 Tahun Rahmi, Aulia; Hibana, Hibana
Jurnal Pelita PAUD Vol 9 No 1 (2024): Jurnal Pelita PAUD
Publisher : Universitas Muhammadiyah Kuningan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33222/pelitapaud.v9i1.4266

Abstract

Anak usia dini merupakan tahap penting dalam setiap perkembanganya untuk kehidupan selanjutnya. Anak-anak memperoleh pengalaman dalam mengenali dunia di sekitarnya sambil bermain. Melalui stimulasi yang ada di sekitar mereka, perkembangan kognitif anak akan berkembang dengan pesat. Dalam mengembangkan kemampuan kognitif anak usia 4-5 tahun, bisa menggunakan Alat Permainan Edukatif (APE) seperti teka-teki ular tangga. Tujuan dari penelitian ini adalah untuk meningkatkan kemampuan kognitif anak usia 4-5 tahun. Penelitian ini menggunakan penelitian kualitatif dan teknik pengumpulan data menggunakan wawancara, observasi dan dokumentasi. Penelitian ini menyimpulkan bahwa Media Teka-teki ular tangga dapat membantu guru dalam menyampaikan materi pembelajaran untuk meningkatkan kemampuan kognitif anak usia dini. Proses stimulasi kognitif berlangsung lebih alami dan membuat belajar lebih menyenangkan bagi anak-anak saat mereka tanpa sadar menyebutkan angka yang telah mereka lewati atau saat mereka melempar dadu.
Efektivitas pelayanan KIE farmasi terhadap sikap penggunaan tanaman obat keluarga (TOGA) pada ibu rumah tangga Zuhra, Meutia; Mariyati, Mariyati; Rahmi, Aulia; Maulida, Aula
Holistik Jurnal Kesehatan Vol. 19 No. 3 (2025): Volume 19 Nomor 3
Publisher : Program Studi Ilmu Keperawatan-fakultas Ilmu Kesehatan Universitas Malahayati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33024/hjk.v19i3.923

Abstract

Background: Family medicinal plants are one of the efforts to increase community participation in health development. The use of family medicinal plants has not been optimally socialized, counseling, information, and education are needed by health workers, especially pharmacists, in the use of family medicinal plants so that their use is safe and effective. Purpose: To determine the effectiveness of pharmaceutical counseling, information, and education on attitudes towards the use of medicinal plants among housewives. Method: Quantitative research using a pre-experimental design (one group pre-test and post-test) on 153 productive-age housewives (20-60 years) in Lhokseumawe City. The dependent variable in this study is attitude, while the independent variables are counseling services, information, and pharmacy education. The research instruments used were questionnaires and educational media, namely leaflets. Data analysis included univariate and bivariate with paired t-tests on normally distributed data, if not normally distributed, the Wilcoxon test was used. Results: The age of the sample was dominated by 20-30 years of age with 63 participants (41.2%) and the majority had a high school education with 39 participants (39.2%). The attitude of using family medicinal plants during the pre-test was in the positive category with 48 respondents (31.4%), but after being given the intervention, the post-test score of positive attitudes increased by 142 respondents (92.8%). In addition, the average pretest score, the attitude of using family medicinal plants was 18.38 with a standard deviation of 4.97, but during the posttest it became 26.75 with a standard deviation of 4.97. This shows an increase in the attitude score of using family medicinal plants after receiving counseling, information, and pharmaceutical education services. Conclusion: There is a difference in the attitude of using family medicinal plants in housewives after being given counseling, information, and pharmaceutical education services by pharmaceutical personnel with a p-value (0.000). Suggestion: Counseling, information, and pharmaceutical education can be applied in traditional health service programs as motivation for cultivating family medicinal plants at home, one of the efforts to increase community independence in treatment.   Keywords: Attitude; Counseling; Education; Family Medicinal Plants; Housewives; Information.   Pendahuluan: Tanaman obat keluarga (TOGA) merupakan salah satu upaya meningkatkan peran masyarakat dalam pembangunan kesehatan. Pemanfaatan TOGA belum tersosialisasikan secara maksimal, dibutuhkan konseling, informasi, dan edukasi (KIE) oleh tenaga kesehatan, khususnya farmasi dalam pemanfaatan TOGA agar dalam penggunaannya aman dan efektif. Tujuan: Untuk mengetahui efektifitas KIE farmasi terhadap sikap penggunaan tanaman obat keluarga (TOGA) pada ibu rumah tangga. Metode: Penelitian kuantitatif menggunakan desain eksperimental pre eksperimental (one group pretest and posttest) pada 153 ibu rumah tangga usia produktif (20-60 tahun) di Kota Lhokseumawe. Variabel dependen dalam penelitian ini adalah sikap, sedangkan variabel independen yaitu pelayanan KIE farmasi. Instrumen penelitian yang digunakan berupa lembar kuesioner dan media edukasi yaitu leaflet. Analisis data yang dilakukan meliputi univariat dan bivariat dengan paired t-test pada data yang berdistribusi normal, jika tidak berdistribusi normal digunakan uji Wilcoxon Hasil: Usia sampel didominasi 20-30 tahun sebanyak 63 partisipan (41.2%) dan mayoritas menamatkan pendidikan hingga SMA sebanyak 39 partisipan (39.2%). Sikap penggunaan TOGA ketika pretest dengan kategori positif sebanyak 48 responden (31.4%), namun setelah diberikan intervensi skor posttest sikap positif meningkat sebanyak 142 responden (92.8%). Selain itu, rerata skor pretest, sikap penggunaan TOGA 18.38 dengan standar deviasi sebesar 4.97, namun ketika posttest menjadi 26.75 dengan standar deviasi 4.97. Hal ini menunjukkan terjadi peningkatan skor sikap penggunaan TOGA setelah menerima pelayanan KIE farmasi. Simpulan: Terdapat perbedaan sikap penggunaan TOGA pada ibu rumah tangga setelah diberikan layanan KIE farmasi oleh tenaga kefarmasian dengan p-value (0.000). Saran: KIE farmasi dapat diterapkan dalam program layanan kesehatan tradisional sebagai motivasi budidaya TOGA di rumah upaya kemandirian masyarakat terhadap obat.   Kata Kunci: Edukasi; Ibu Rumah Tangga; Informasi; Konseling; Sikap; Tanaman Obat Keluarga (TOGA).
Co-Authors 'Aanatunnisa, Isti Addinunnisa, Fauza Adlina, Adlina afnibar, afnibar Agustyaningsih, Nur Afni Amalia Amalia Amelia Zahara Amirudinda, Dwi Anggrainy Anggara, Aldi Bayu Annisa, Fella Anugrah, Welya Nesvi Ardianti, Riski Dian Ardimen Arif Pristianto Arisnaini, Arisnaini Arsifanto, Achid Muyassar Astuti, Rahmi Puji Astutik, Widya AYU LESTARI Berbudi, Satria Budijono, Budijono Busnawir Busnawir Carol, Tuomi Chairullah, Chairullah Daharnis Daharnis Damri Damri Deki Wibowo, Deki Dewi Sadiah, Dewi Dian Septiana Sari Eko Purwanto ERISSA NILASARI Fadhilah Fadhilah Fahrur Rosikh Farera, Numita Fatmawati, Fatmawati Fendri, Sandra Tri Juli Fitriani, Dessy Frasetia, Nisya Gani, Arif Abdul Hafiz, Raka Khansa Al Hanim, Hafizah Hardi, Emeliya Hasan Basri Heffi Alberida Hermansyah, Yudisthira Ade Hervandi, Zahra Reytania Hibana Hibana, Hibana HIDAYATI, SIUL Husnil Kamil Ikhlas Ilham, Dodi Iman, Bustanul Inom Nasution Ira Meirina Chair Irman Irman Irwandi Irwandi Ivanka , Dhea Julia, Salsabilla Khairani Khairatunnisa, Amanda Khairunissa, Hatifa LUBIS, RIFQY IMSYA AL AYYUBI Luwandi Suhartono M. Al- Farasyi, M. Al- Farasyi M. Ilham Maemonah, Maemonah Manuntun Pakpahan MARIYATI mariyati mariyati Mashithah, Mashithah Masniladevi, Masniladevi Maulana Isman, Afif Maulida, Aula Meir, Ruth Golda Melur Belinda Muhammad Fadhil Mukhlisah Mukhlisah Muliana, Muliana Mulyadi Mulyadi Nadiatul Hikmah Nasrul, Dyla Fajhriani Nurkholik, Aditya Oktavia, Zona Pasaribu, Alza Hamonangan Pitriani, Rani Pratiwi, Ulfa Purwatama, Galeh Raharjo, Harmanto Rahayu, Inong Sri Rahmadi Nirwanto, Rahmadi Rahmatika Pratama Santi Ramadhani, Raden Shafira Saniyyah Rian, Rahmad Al Riski Dian Ardianti Rita Zahara Rizki Ananda Rizki Aziz Rosmala, Cici Salsabila, Brissa Isabel Samparadja, Hafiludin Sarah Nadiya Sa’diah, Kholifatus Selvi Merwanta Simatupang, Erald Giovanny Hasiholan Siregar, Pinta Pudiyanti Siti Khadijah Sitompul, Muh. Ghozy Rezki Ramadan Sofura, Ari Sarah Suhaimi Suhaimi Suryawati, Ida Syafira Totok Budi Santoso Vivi Norvika, Vivi wahyuni wahyuni Waldi, Atri Wathri Fitrada Widiastuty, Hesti Widniah, Any Zahrotul Wijianto Wijianto Wiwik Handayani Wulandari, Weni Y. Gatot Sutapa Y Yadiati, Winwin Yahdian Rasyadi Yuliana Yuliana Zaitun Qamariah, Zaitun Zuhra, Meutia Zuraira, Tasya Zuryanty, Zuryanty