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All Journal Jurnal Profesi Medika: Jurnal Kedokteran dan Kesehatan Jurnal Intelek Dan Cendikiawan Nusantara
Lisa Nurhasanah
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Health Professions Medicine & Pharmacology Other

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Effectiveness of Expiratory Muscle Strength Training on Dysphagia Risk in Pre-Frail Elderly Ida Ayu Putu Diana Janaki Sari; Erna Setiawati; Lisa Nurhasanah
Jurnal Profesi Medika : Jurnal Kedokteran dan Kesehatan Vol 17 No 2 (2023): Jurnal Profesi Medika : Jurnal Kedokteran dan Kesehatan
Publisher : Fakultas Kedokteran UPN Veteran Jakarta Kerja Sama KNPT

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33533/jpm.v17i2.6653

Abstract

Pre-frail dan frail elderly are susceptible to dysphagia. Dysphagia leads to vulnerability to aspiration pneumonia, undernutrition, and dehydration, which negatively affect physical condition and quality of life. Expiratory muscle strength training (EMST) is an intervention for dysphagia. However, the effects of EMST on pre-frail elderly are still unclear. This study aimed to investigate effectiveness of expiratory muscle training on dysphagia risk of pre-frail elderly. The study design was a randomized clinical trial. Twenty-four pre-frail elderly at Rindang Asih I and II Elderly Social Service Institution randomly assigned into experimental group (n=12) or control group (n=12). The experimental group received expiratory muscle training using PEP Threshold® device 5 times per week for 6 weeks. Both of group also received typical multicomponent exercise for elderly 3 times per week for 6 weeks. Outcome measure was risk of dysphagia assessed using Swallowing Disturbance Questionnaire (SDQ). The intra-group analysis showed significant differences pre- and post-intervention in experimental group but not in control group (p<0,001 and p=0,107, respectively). Inter-group analysis showed significant differences between experimental and control group post-intervention (p<0,001). This finding indicate that expiratory muscle training effective on reducing dysphagia risk in pre-frail elderly.
PENERAPAN AKAD AKUNTANSI SYARIAH PADA PT BANK TABUNGAN NEGARA (BTN) SYARIAH DALAM PENGELOLAAN PEMBIAYAAN Muammar Khaddafi; Santi Santi; Lisa Nurhasanah; Nur Rahma Alfani; Riska Amanda; Kairatun Nabila; Ita Afriani
Jurnal Intelek Dan Cendikiawan Nusantara Vol. 2 No. 6 (2025): Desember 2025 - Januari 2026
Publisher : PT. Intelek Cendikiawan Nusantara

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Abstract

Penelitian ini mengkaji penerapan akad akuntansi syariah pada PT Bank Tabungan Negara (BTN) Syariah dalam pengelolaan pembiayaan. Kajian difokuskan pada implementasi prinsip syariah, penerapan akad pembiayaan, serta mekanisme pencatatan akuntansi berdasarkan standar akuntansi syariah yang berlaku seperti PSAK Syariah dan standar AAOIFI. BTN Syariah menerapkan berbagai jenis akad pembiayaan, di antaranya murabahah, musyarakah mutanaqisah, mudharabah, dan ijarah, terutama pada produk pembiayaan perumahan dan pembiayaan usaha. Metode pembahasan dilakukan dengan pendekatan deskriptif kualitatif melalui penguraian landasan teori, karakteristik akad, serta mekanisme pembiayaan di BTN Syariah mulai dari analisis kelayakan, penentuan akad, penetapan margin atau bagi hasil, hingga proses pembukuan dan pelaporan keuangan. Hasil kajian menunjukkan bahwa penerapan akuntansi syariah di BTN Syariah telah berjalan sesuai prinsip syariah dan ketentuan fatwa DSN-MUI, meskipun masih terdapat tantangan seperti risiko pembiayaan bermasalah, kompleksitas pencatatan akuntansi akad, dan keterbatasan pemahaman nasabah serta SDM internal. Penelitian ini merekomendasikan digitalisasi proses akad, peningkatan kompetensi SDM, penguatan sistem pelaporan, serta inovasi produk pembiayaan sebagai langkah untuk mengoptimalkan penerapan akuntansi syariah ke depannya.
Co-Authors Erna Setiawati Ida Ayu Putu Diana Janaki Sari Ita Afriani Kairatun Nabila Muammar Khaddafi Nur Rahma Alfani Riska Amanda Santi Santi