E-Journal UMSIDA (Universitas Muhammadiyah Sidoarjo)
Not a member yet
1909 research outputs found
Sort by
Implementation of Environmental Accounting in a Halal Manufacturing Company: Implementasi Akuntansi Lingkungan di Perusahaan Manufaktur Halal
No full textGeneral Background: The halal industry is expanding globally, driven by increasing awareness of ethical, hygienic, and spiritually aligned production standards. Specific Background: In Indonesia, as a key player in the halal economy, the integration of Islamic values into business practices is emphasized, including environmental accountability. Knowledge Gap: However, practical implementation of sharia-based environmental accounting remains limited, especially in halal manufacturing sectors. Aims: This study investigates the application of environmental accounting at PT Kimia Farma in the Medan Industrial Area, focusing on the integration of maqashid sharia principles. Results: Findings show that while the company implements environmental initiatives—such as waste treatment, energy efficiency, and CSR—it lacks a formal environmental accounting framework grounded in Islamic accountability. Novelty: Using stakeholder theory and Islamic accountability theory, the research presents empirical insights into the gap between normative values and structured sharia reporting, highlighting both institutional strengths (halal certification, managerial commitment) and constraints (lack of technical guidance, limited human resource capacity). Implications: The study underscores the urgency of developing sharia-compliant environmental reporting models to strengthen ethical governance in halal industries, offering strategic insights for policymakers, regulators, and halal enterprises seeking sustainability through faith-based accountability.Highlight :
The study explores environmental accounting implementation in the halal industry using a case study of PT Kimia Farma.
Findings show the absence of a structured sharia-based reporting system despite internal Islamic values.
Key barriers include lack of technical guidelines and limited literacy in maqashid shariah among staff.
Keywords : Environmental Accounting, Halal Industry, Maqashid Shariah, Islamic Accountability, PT Kimia Farma
 
Implementation of PSAK 112 Improves Productive Waqf Management: Penerapan PSAK 112 Meningkatkan Pengelolaan Wakaf Produktif
No full textGeneral Background: Waqf, a cornerstone of Islamic social finance, holds immense economic potential yet remains underutilized in many urban settings. Specific Background: In Medan City, the low realization of waqf collection and asset utilization highlights a lack of transparency and accountability in waqf management. Knowledge Gap: While PSAK 112 was introduced to improve waqf financial reporting, few quantitative studies have examined its practical impact, particularly in large metropolitan areas. Aim: This study investigates the effect of PSAK 112 implementation on the development of productive waqf in Medan. Results: Using a quantitative approach and linear regression on data from 30 nazhir institutions, the results show a significant positive relationship (t = 9.792, p < 0.000; R² = 0.904) between PSAK 112 implementation and productive waqf growth. Novelty: Unlike previous research focused on theoretical frameworks or regional case studies, this study provides empirical evidence from a major city with complex waqf dynamics. Implications: These findings underscore the critical role of standardized financial reporting in enhancing nazhir accountability, increasing public trust, and optimizing waqf assets. The study offers strategic recommendations for regulators and waqf authorities to support broader adoption of PSAK 112 for national waqf development.Highlight :
PSAK 112 significantly boosts the development of productive waqf in Medan, explaining 90.4% of its growth variation.
Transparent financial reporting enhances stakeholder trust and strengthens nazhir accountability.
Implementation of PSAK 112 supports Islamic accounting theory and improves waqf governance effectiveness.
Keywords : PSAK 112, Productive Waqf, Waqf Accounting, Nazir Accountability, Financial Transparency
 
Major Risk Factors for Diabetic Retinopathy Complications in Type 2 Diabetes Mellitus: Faktor Risiko Utama Komplikasi Retinopati Diabetik pada Diabetes Melitus Tipe 2
Get PDFBackground: Diabetes mellitus affects over 415 million people globally and is projected to reach 642 million by 2040, with diabetic retinopathy (DR) becoming a major cause of preventable blindness. Specific background: In Indonesia, DR prevalence remains high, yet early detection is often delayed, particularly in community and private clinic settings. Knowledge gap: Most studies on DR risk factors have been conducted in tertiary hospitals or general populations, while evidence from community-based ophthalmology clinics is limited. Aim: This study analyzed factors associated with DR complications among type 2 diabetes mellitus (T2DM) patients at Klinik Mata Vision Max. Results: Using a case–control design with 60 participants (30 cases, 30 controls), multivariate logistic regression revealed that uncontrolled blood glucose (OR = 7.5, p = 0.007), diabetes duration >5 years (OR = 6.4, p = 0.016), hypertension (OR = 4.5, p = 0.043), and male sex (OR = 3.97, p = 0.054) significantly increased the risk of DR, while diet showed no direct effect. Novelty: This is the first systematic case–control study in a community-based eye clinic in Indonesia addressing DR risk factors. Implications: Findings highlight the urgency of integrating DR screening into primary care, emphasizing glycemic control, hypertension management, and targeted patient education to reduce preventable blindness.Highlight :
Uncontrolled blood glucose is the dominant factor.
Age >45 years and DM duration >5 years increase risk.
Hypertension is significantly associated with diabetic retinopathy.
Keywords : Diabetes Mellitus, Diabetic Retinopathy, Risk Factors, Age, Hypertensio
Comparison of Logistic Regression and Support Vector Machine Algorithm Performance in Heart Failure Prediction: Perbandingan Kinerja Algoritma Logistic Regression dan Support Vector Machine dalam Prediksi Gagal Jantung
No full textGeneral Background: Heart failure remains a global health concern due to its high prevalence and mortality rates. Specific Background: In Indonesia, heart disease ranks as a leading cause of death, emphasizing the need for reliable predictive tools. Knowledge Gap: Despite the availability of machine learning algorithms, limited studies provide a comparative evaluation using updated clinical datasets in the Indonesian context. Aims: This study aims to compare the performance of Logistic Regression and Support Vector Machine (SVM) in predicting heart failure. Results: Using a dataset of 918 samples and rigorous preprocessing, SVM achieved 90% accuracy with an AUC of 0.93, outperforming Logistic Regression, which scored 88% accuracy and an AUC of 0.9304. SVM demonstrated superior sensitivity and robustness in handling non-linear data, while Logistic Regression offered better calibration for risk interpretation. Novelty: The study’s novelty lies in its integrated open-source pipeline, use of biomedical signal features, and statistical validation via McNemar’s test. Implications: These findings support the implementation of SVM in automated clinical decision systems for early heart failure detection, while highlighting Logistic Regression's value in interpretability-focused clinical settings.Highlight :
SVM has higher accuracy and F1-score, indicating superior classification performance.
Logistic Regression remains superior in probability calibration, important for clinical risk interpretation.
Both models effectively support the development of machine learning-based health prediction systems.
Keywords : Logistic Regression, Support Vector Machine (SVM), Heart Failure, Machine Learning Classification, Prediction Calibratio
Financial Inclusion and Promotion Drive Halal Micro Business Interest in Islamic Financing: Inklusi Keuangan dan Upaya Promosi Meningkatkan Minat Usaha Mikro Halal terhadap Pembiayaan Islam
No full textGeneral Background: Islamic financial institutions are instrumental in offering Sharia-compliant services that foster equitable economic growth. Specific Background: Among their key focus areas is empowering Usaha Mikro, Kecil, dan Menengah (UMKM), particularly halal-certified enterprises, through accessible financing.Knowledge Gap: However, limited research explores how financial inclusion and promotional strategies influence halal UMKM actors' preferences for Islamic bank financing, especially at the regional level. Aims: This study investigates the impact of financial inclusion and promotion on the interest of halal UMKM actors in Aek Songsongan District in utilizing Islamic financing. Results: Based on a quantitative analysis of 174 respondents using multiple linear regression, findings reveal that both financial inclusion and promotion significantly and positively affect interest in Islamic financing, both simultaneously and partially. Novelty: The study uniquely integrates financial behavior and promotional outreach variables in a rural halal UMKM context, offering empirical evidence from an under-researched district. Implications: Results highlight the need for Islamic banks to intensify inclusive financial strategies and targeted promotional efforts to enhance engagement among halal micro-entrepreneurs.
Highlights:
Highlights the role of Islamic banks in supporting halal UMKM.
Shows how financial inclusion and promotion influence financing interest.
Offers insights for improving Islamic financial outreach strategies.
Keywords: Financial Inclusion, Islamic Financing, Halal UMKM, Promotion Strategy, Islamic Banks
 
Relationships between addiction and the COMT rs4680 Gene Polymorphism: Hubungan antara kecanduan dan Polimorfisme Gen COMT rs4680
No full textGeneral Background: Addiction to drugs and alcohol is a complex neuropsychiatric disorder influenced by both environmental and genetic factors, particularly those affecting dopamine regulation. Specific Background: The catechol-O-methyltransferase (COMT) gene, particularly the rs4680 Val158Met polymorphism, plays a crucial role in dopamine metabolism and has been implicated in addiction susceptibility. Knowledge Gap: While several studies link COMT variants to substance use disorders, evidence from Middle Eastern populations, especially Iraq, remains limited. Aims: This study aimed to assess the association between the COMT rs4680 polymorphism and vulnerability to drug and alcohol addiction in an Iraqi male cohort. Results: Analysis of 90 samples revealed a significantly higher frequency of the A allele and AA genotype in addicts compared to controls. The AA genotype was associated with a 14.55-fold and 17.14-fold increased risk of drug and alcohol addiction, respectively, while the GA genotype showed intermediate risk. Novelty: This is among the first studies to examine this genetic association in an Iraqi context, highlighting the contribution of COMT polymorphism to addiction predisposition. Implications: The findings suggest potential for genetic screening and personalized intervention strategies targeting dopaminergic pathways in addiction prevention and treatment.Highlight :
The A allele of the rs4680 polymorphism is significantly associated with increased addiction risk.
The AA genotype shows a strong correlation with both drug and alcohol addiction.
The GA genotype indicates moderate vulnerability to addictive behavior.
Keywords : rs4680 Polymorphism, COMT Gene, Addiction, Drug Use, Alcohol Use
 
Socialization of Sexual Violence Prevention through Modoyyo Orit Cultural Values: Sosialisasi Pencegahan Kekerasan Seksual Melalui Nilai-Nilai Budaya Modoyyo Orit
No full textGeneral Background: Sexual violence against elementary school students remains a critical concern globally and nationally, particularly in rural regions where cultural literacy and formal sex education are limited. Specific Background: In Buol Regency, Indonesia, despite strong local traditions such as Modoyyo Orit that emphasize shame, self-respect, and social control, cases of sexual violence persist in schools due to weak integration of these cultural values into education. Knowledge Gap: Previous prevention efforts have largely relied on normative and legalistic approaches, lacking culturally anchored frameworks for early childhood education. Aim: This study aimed to explore the phenomenon of sexual violence in SDN 3 Biau and to develop a preventive model by integrating Modoyyo Orit cultural values into school-based education. Results: Using qualitative case study methods involving teachers, students, parents, and traditional leaders, findings revealed that students had limited understanding of personal boundaries and that existing education approaches were insufficient. However, Modoyyo Orit values demonstrated strong potential to foster self-control and protective behaviors when systematically taught. Novelty: This research introduces the first culture-based sexual violence prevention framework for elementary schools in Indonesia, bridging educational practice and indigenous wisdom. Implications: Findings highlight the need for culturally responsive curricula that synergize schools, families, and communities to build sustainable child protection models.Highlight :
Using Modoyyo Orit cultural values to prevent sexual violence.
Character education based on local wisdom strengthens child protection.
Prevention is carried out through a contextual approach in primary education.
Keywords : Sexual Violence Prevention, Local Wisdom, Modoyyo Orit, Character Education, Basic Educatio
Quality Management Adoption in Building Materials Firms Improves Productivity and Profitability: Penerapan Manajemen Kualitas di Perusahaan Bahan Bangunan Meningkatkan Produktivitas dan Keuntungan
No full textGeneral Background: The building materials industry plays a critical role in national economic growth, particularly in developing countries where infrastructure demands are rising. Specific Background: Despite increased output, quality assurance remains underdeveloped in many enterprises, limiting both competitiveness and sustainability. Knowledge Gap: Although global quality management systems such as ISO 9001, TQM, and Six Sigma are well-studied, their effective adaptation to local contexts like Uzbekistan remains insufficiently explored. Aims: This study investigates the practical application of quality management principles in Uzbekistan’s building materials sector, comparing enterprises with and without ISO 9001 implementation. Results: The findings reveal that ISO-certified companies experience significantly higher customer satisfaction (85% vs. 60%), lower defect rates (3% vs. 12%), and increased production efficiency (92% vs. 75%). Employee training also correlates with reduced turnover and operational stability. Novelty: The study combines empirical analysis with national and international theoretical frameworks to propose locally adaptable strategies, bridging the gap between global standards and regional realities. Implications: Strategic investment in human capital and quality processes enhances productivity and profitability, confirming that quality management is not merely a technical function but a core strategic asset for sustainable industrial development.
Highlights:
Strategic Importance: Implementing ISO 9001 boosts customer satisfaction (↑85%) and reduces defects (↓3%) a core metric for global competitiveness.
Human Capital: Enterprises investing in staff training show lower turnover and fewer production stops, proving workforce quality directly impacts product quality.
Economic Benefit: Spending on quality isn’t a cost, it’s an investment; higher quality spend leads to higher profits and significantly less product loss.
Keywords: Quality Management, Building Materials, ISO 9001, TQM, Production Efficienc
Mosque-Based Islamic Education for Converts Through Community-Centered Programs
No full textGeneral Background: Mosques serve not only as places of worship but also hold potential as educational hubs, particularly in areas with high religious learning needs. Specific Background: Kampung Muallaf, home to many new converts, reflects a critical need for structured Islamic education. Knowledge Gap: Despite the significance of mosques in religious education, limited studies explore their pedagogical roles in muallaf communities. Aims: This study aims to investigate the mosque’s role as a center for Islamic education, identify existing educational activities, and assess the supporting and inhibiting factors in Kampung Muallaf. Results: Findings reveal that the mosque functions as a hub for Qur’anic learning, da’wah, religious training, and social cohesion. Key educational activities include MDTA programs, wiridan, recitations, and convert coaching. Support is driven by active da’wah teams, while lack of parental encouragement hinders youth participation. Novelty: The study highlights a holistic educational model tailored for converts, integrating worship, learning, and community support. Implications: These insights inform mosque-based educational strategies and policymaking to better serve marginalized religious communities.
Highlights:
Highlights the mosque’s role beyond worship—as an Islamic education hub.
Identifies structured programs for converts and local community engagement.
Reveals key support and barriers in sustaining religious learning activities.
Keywords: Mosque Education, Kampung Muallaf, Islamic Learning, Religious Practice, Community Da’wah 
Animated Canva Media Supports Storytelling Skills of Elementary Students: Media Animasi Canva Mendukung Keterampilan Bercerita Siswa Sekolah Dasar
Get PDFGeneral Background: In the digital learning era, storytelling plays a critical role in developing students' speaking skills and creativity. However, traditional teaching methods often fail to foster students' confidence and engagement. Specific Background: Teachers at SD Inpres Hartaco Indah face challenges in guiding students with low storytelling confidence and limited access to engaging learning media. Knowledge Gap: While visual and animated media are known to enhance student engagement, there is limited empirical evidence on the use of Canva-based audiovisual media to improve storytelling skills in elementary students. Aims: This study aimed to develop and assess a Canva-based audiovisual animation learning media to improve storytelling skills among fourth-grade students. Results: The media was developed using the ADDIE model and validated by experts, receiving feasibility scores above 91%. Implementation in a real classroom showed very positive responses: ease of use (98.21%), visual appeal (96.55%), reliability (96.69%), and content quality (95.98%). Students demonstrated significant improvements in eight storytelling aspects, including expression, structure, and confidence. Novelty: This study presents a novel integration of Canva-based audiovisual design tailored to elementary learners' cognitive characteristics. Implications: The findings support Canva audiovisual media as a practical, effective tool for enhancing 21st-century storytelling skills and can be adapted across subjects and educational levels.Highlight :
Canva's audio-visual animation-based media helps improve students' storytelling skills.
Development uses a systematic and flexible ADDIE model.
The media has proven to be highly feasible, practical, and effective based on validation and implementation results.
Keywords :Learning Media, Canva, Audio Visual Animation, Storytelling Skills, ADDI