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ONTOLOGY OF ACCOUNTING EDUCATION IN THE STUDY OF ACCOUNTING IMPLEMENTATION Lubis, Muya Syaroh Iwanda; Ima, Ima
Dharmawangsa: International Journal of the Social Sciences, Education and Humanitis Vol 4, No 3 (2023): Social Sciences, Education and Humanities
Publisher : Universitas Dharmawangsa Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/ijsseh.v4i3.3731

Abstract

ABSTRACTNationalism and empiricism, because accounting uses thought to examine the data of accounting transactions used in the preparation of financial reports. This fact is something that can be answered accurately by the human senses. As a component of axiology or in accounting studies, accounting science is used as part of the accounting profession. Accounting science explains how financial reporting processes and transaction relationships affect each other in epistemology. The study examines accounting science from a theoretical perspective with a focus on epistemological aspects. This is crucial because philosophically accounting can be trapped in a science trap if it does not understand these aspects in a field of science. (Suwardi, 1999). The structure of the discussion in this study begins with a discussion of God's early command to carry out accounting. Next, we will discuss the philosophy of accounting from an epistemological point of view. The Islamic concept of accounting is discussed in the next section, and we will deduce the Islamic epistemological side of accountancy.Keywords: Ontology, Accounting Education, Implementation
Innovation of Sago Into Dry Cakes (DA, DAK) Miranda, Miranda; Ima, Ima; Insani, Nurul Aulia; Maghfirah, Rabiah; Kasmiati, Kasmiati; Mulia, Nurcahya Indah; Sinta, Sinta; Rajiman, Widyawanti; Sapar, Sapar
PROMOTOR Vol. 7 No. 6 (2024): DESEMBER
Publisher : Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/pro.v7i6.878

Abstract

Before rice became widely known in its current form, sago was the staple food of Indonesian people. Sago is eaten in the form of papeda, a type of porridge, or other preparations. Sago is unique as a source of carbohydrates because it is produced in wetlands, a natural habitat for straw. This condition has benefits for the environment but is less economical and more difficult to distribute. Sago is popular among many people in Kitakagiri, and many foods are made from it. Dhadak is a typical food from the Masamba area in Kitakagiri district. Not many people know about this food. However, not many people know about Dhadak, a food made from sago and coconut. Dhadak is a typical Masamba regional dish and is one of the traditional dishes. This product is rarely available on the market and almost non-existent. Apart from being used as food and a complementary ingredient, sago has been proven to provide significant benefits to the ecological chain. Like the sago area, this area is a breeding ground for various types of living creatures, including wild boars, snakes, beetles and birds. Apart from that, from a health perspective, sago is one of the best plants that is able to convert the sun's photosynthetic energy through its leaves and channel it to nature. This means that being around trees can help people avoid lung disease and asthma.
Eksplanatori dan Konfirmatori Pengajaran Pelayan Kristus Berdasarkan 1 Timotius 4:6-16 Bagi Staff Fulltime Yayasan Sungai Kehidupan Ima, Ima; Parulian, Tamba; Wahyuni, Sri; Hendrikus, Hendrikus
Basileus Eirene: Jurnal Agama dan Pendidikan Vol 1 No 2 (2022)
Publisher : Basilius Eirene Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63436/bejap.v1i2.11

Abstract

Pelayan Kristus yang baik adalah seorang hamba Kristus, yang sadar bahwa hidupnya adalah milik Kristus karena Kristus sudah menebus hidupnya, Berkomitmen dan bertanggung jawab kepada satu tuan, yaitu Kristus, Pelayan yang memiliki ketaatan dan kesetiaan penuh dan kerendahan hati. Tujuan penulisan artikel ini untuk mengetahui tingkat konfirmasi, dimensi yang dominan dan latar belakang yang dominan dalam menentukan konfirmasi pengajaran Rasul Paulus menjadi pelayan Kristus yang baik berdasarkan 1 Timotius 4:6-16 bagi staff fulltime usia 26-35 tahun di Yayasan Sungai Kehidupan. Penelitian ini menggunkan metode kuantitatif, data diperoleh dari sumber pustaka dan kuisioner yang dibagikan. Hasil menunjukkan bahwa tingkat konfirmasi pengajaran Rasul Paulus menjadi pelayan Kristus yang baik berdasarkan 1 Timotius 4:6-16 bagi staff fulltime usia 26-35 tahun di Yayasan Sungai Kehidupan pada kategori sedang. Dimensi yang paling dominan menentukan tingkat konfirmasi pengajaran Rasul Paulus menjadi pelayan Kristus yang baik berdasarkan 1 Timotius 4:6-16 bagi staff fulltime usia 26-35 tahun di Yayasan Sungai Kehidupan yaitu menjadi teladan dan latar belakang yang paling dominan menentukan tingkat konfirmasi pengajaran Rasul Paulus  menjadi pelayan Kristus yang baik berdasarkan 1 Timotius 4:6-16 bagi staff fulltime usia 26-35 tahun di Yayasan Sungai Kehidupan yaitu lamanya melayani.
Analisis Pengaruh Kualitas Pelayanan Kesehatan dan Komunikasi Terapeutik Perawat Terhadap Kepuasan Pasien di Ruang Rawat Inap RSUD Labuang Baji Makassar: Analysis of the Influence of Health Service Quality and Therapeutic Communication by Nurses on Patient Satisfaction in the Inpatient Ward of Labuang Baji Regional General Hospital, Makassar Ima, Ima; Gobel, Fatmah Afrianty; Rusydi, Arni Rizqiani
Journal of Aafiyah Health Research (JAHR) Vol. 6 No. 2 (2025): JULY-DECEMBER
Publisher : Postgraduate Program in Public Health, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52103/jahr.v6i2.2134

Abstract

ABSTRAK Latar Belakang: Kualitas pelayanan kesehatan merupakan aspek penting yang memengaruhi kenyamanan dan kepuasan pasien selama menjalani perawatan. Pelayanan yang baik akan membangun kepercayaan dan memberikan pengalaman positif bagi pasien di rumah sakit. Komunikasi terapeutik perawat juga berperan besar dalam membentuk hubungan emosional yang mendukung proses penyembuhan. Komunikasi yang empatik, terbuka, dan jelas membuat pasien merasa dihargai dan lebih puas terhadap layanan yang diberikan. Kedua aspek ini penting untuk dianalisis karena berkontribusi terhadap tingkat kepuasan pasien di ruang rawat inap. Tujuan: Untuk mengetahui analisis pengaruh Kualitas pelayanan Kesehatan dan komunikasi terapeutik perawat terhadap kepuasan pasien di ruang rawat inap RSUD Labuang Baji Makassar. Metode: Penelitian ini menggunakan kuantitatif dengan pendekatan cross-sectional. Sampel penelitian sebanyak 160 pasien umum rawat inap di RSUD Labuang Baji Makassar, menggunakan teknik sampling purposive sampling, data di kumpulkan menggunakan kuesioner yang telah di uji validitas dan realibilitas serta dianalisis menggunakan uji chi square dan regresi logistik. Hasil: Hasil penelitian menunjukkan bahwa semua dimensi kualitas pelayanan dan komunikasi terapeutik berhubungan signifikan dengan kepuasan pasien. Dimensi patient admission memiliki nilai p = 0,019, medical service p = 0,009, overall service p = 0,044, hospital discharge p = 0,045, dan hospital social responsibility p = 0,023. Sementara itu, pada komunikasi terapeutik, tahap pra-interaksi menunjukkan nilai p = 0,025, orientasi p = 0,033, kerja p = 0,013, dan terminasi p = 0,018 terdapat hubungan yang signifikan terhadap kepuasan pasien di ruang rawat inap RSUD Labuang Baji Makassar. Kesimpulan: Kualitas pelayanan kesehatan dan komunikasi terapeutik perawat berpengaruh signifikan terhadap kepuasan pasien rawat inap. Semakin baik pelayanan dan komunikasi yang diberikan, maka semakin tinggi tingkat kepuasan yang dirasakan oleh pasien.   ABSTRACT Background: The quality of healthcare services is a crucial aspect influencing patient comfort and satisfaction during treatment. Good service builds trust and provides a positive experience for patients in the hospital. Nurses' therapeutic communication also plays a significant role in establishing emotional bonds that support the healing process. Empathetic, open, and clear communication makes patients feel valued and more satisfied with the care provided. These two aspects are important to analyze because they contribute to patient satisfaction levels in inpatient settings. Objective: This study aims to determine the analysis of the influence of the quality of health services and therapeutic communication of nurses on patient satisfaction in the inpatient ward of Labuang Baji Regional General Hospital, Makassar. Method: This study used a quantitative cross-sectional approach. The sample of 160 general inpatients at Labuang Baji Makassar Regional General Hospital was selected using a purposive sampling technique. Data were collected using a questionnaire that had been tested for validity and reliability and analyzed using the chi-square test and logistic regression. Results: significantly related to patient satisfaction. The patient admission dimension had a p value = 0.019, medical service p = 0.009, overall service p = 0.044, hospital discharge p = 0.045, and hospital social responsibility p = 0.023. Meanwhile, in therapeutic communication, the pre-interaction stage showed a p value = 0.025, orientation p = 0.033, work p = 0.013, and termination p = 0.018 had a significant relationship to patient satisfaction in the inpatient ward of Labuang Baji Regional Hospital, Makassar. Conclusion: The quality of healthcare services and therapeutic communication between nurses significantly influence patient satisfaction in inpatient wards. The better the service and communication provided, the higher the level of patient satisfaction.
PENGARUH WORK LIFE BALANCE TERHADAP KINERJA KARYAWAN PT. PELINDO (PERSERO) CABANG SAMARINDA MELALUI ETOS KERJA SEBAGAI MEDIATOR Ima, Ima; Anitra, Vera; Karhab, Rinda Sandayani
Bisnis-Net Vol 8, No 2: DESEMBER 2025
Publisher : Universitas Dharmawangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/bn.v8i2.6839

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh work life balance terhadap kinerja karyawan PT. Pelindo (Persero) Cabang Samarinda, dengan etos kerja sebagai mediator. Work life balance berperan krusial guna mendorong kesejahteraan dan produktivitas, sedangkan etos kerja mencerminkan dedikasi dan integritas dalam bekerja. Studi ini menerapkan pendekatan kuantitatif dengan metode survei eksplanatif dan teknik analisis PLS-SEM melalui SmartPLS 3. Dengan melibatkan seluruh karyawan PT. Pelindo Samarinda sebanyak 62 orang sebagai responden melalui metode sensus. Hasil penelitian mengindikasikan bahwa work life balance memiliki dampak positif dan signifikan terhadap etos kerja dan kinerja karyawan. Selain itu, etos kerja turut memberikan dampak signifikan terhadap kinerja dan berperan sebagai mediator dalam hubungan antara work life balance dengan kinerja karyawan. Temuan ini menekankan pentingnya menjaga keseimbangan kerja dan kehidupan pribadi serta membangun etos kerja untuk meningkatkan kinerja secara berkelanjutan.
Development of Early Childhood Teachers’ Competence in Creating Digital Learning Media Using Book Creator: A Qualitative Study Aulia, Meirantie; Ima, Ima; Dwihayati Priyatmoko, Septiani; Muqodas, Idat; Intan Lestari, Oktavia; Ayu Listiyanti, Putri
Journal of Islamic Education Students (JIES) Vol. 5 No. 2: November 2025
Publisher : Universitas Islam negeri Mahmud Yunus Batusangkar

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

Abstract

This study aims to analyze the processes and outcomes of enhancing early childhood teachers’ competencies in developing digital learning media using the Book Creator application. Employing a qualitative approach with a descriptive design, the research focuses on exploring teachers’ experiences throughout a series of technology competency development activities. Data were collected through observations, semi-structured interviews, and documentation, and were analyzed thematically to identify changes in teachers’ skills and perceptions. The findings indicate that the competency development intervention effectively improved teachers’ understanding and abilities in designing digital books that integrate text, visuals, audio, and other multimedia elements. Beyond technical skills, the study also revealed an increase in teachers’ confidence in producing more creative and relevant learning materials for young children. These results highlight the importance of strengthening technological competence through structured and continuous training as a strategic effort to enhance the quality of early childhood education.