International Journal Multidisciplinary (IJMI)
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CORRELATION OF PROBLEMATIC SMARTPHONE USE AND TEXT NECK SYNDROME AMONG UNIVERSITY STUDENTS
Get PDFBackground: The daily use of smartphone devices is increasing worldwide. It can affect personal relationships mental and physical health state. Neck Pain take a great deal on daily health care practice. Neck pain is considered a fourth leading cause of disability. Aim: To investigate the relationship between addiction to smartphone usage and self-reported neck pain, and to assess the predictive factors of the smartphone addiction among university students to better understand this relationship. Objective : To evaluate the association of neck pain with smartphone use and their usage duration among students of Mosul University , and correlate its use with neck pain. Method: The study examined 164 healthy students of nursing college in Mosul University by random table sampling, in the age group of 20-25 years. They were given self-administered, pre-tested questionnaire which include various mental and physical health symptoms related to smart phone usage and fill a questionnaires of Smartphone Addiction Scale (SAS), Neck Disability Index (NDI). Spearman correlation coefficient was used to correlate between the SAS and NDI. Result: Most of students (61.2%) are regular users of smartphones.47.6%had no neck pain, There is an association between SAS&NDI in male students, and there is high association of type of device use& NDI with female gender. Conclusions: The excessive use of smart phones has health related problems, more specifically in neck region. The smart phone users complain from neck pain (Text neck), more clearly related to the duration of use of smart phones
REPUTATION'S IMPACT ON AUDITOR SWITCHING THROUGH AUDIT DELAYS AND FINANCIAL DISTRESS IN THE ENERGY SECTOR
Get PDFGeneral Background: Auditor switching, particularly in energy companies, can be influenced by various factors including audit opinions, audit delays, and financial distress, all of which are critical in ensuring the credibility of financial reporting. Specific Background: In Indonesia, the energy sector is vital for economic stability, yet few studies have explored how these factors influence auditor switching, particularly the moderating role of KAP (Kantor Akuntan Publik) reputation. Knowledge Gap: While previous research has identified some determinants of auditor switching, the moderating effect of KAP reputation on these relationships remains underexplored, especially in the context of energy companies in emerging markets. Aims: This study aims to determine the impact of company characteristics and audit characteristics on auditor switching, with KAP reputation as a moderator, within energy companies listed on the Indonesia Stock Exchange from 2018 to 2021. Results: The study found that audit opinions, audit delays, and financial distress significantly influence auditor switching. Moreover, the reputation of KAP moderates the effect of financial distress on auditor switching. Novelty: This research uniquely highlights the moderating role of KAP reputation, specifically within the energy sector, providing new insights into how external audit firm reputation interacts with company-specific risks to influence auditor-switching behavior. Implications: The findings contribute to a better understanding of the audit selection process in the energy sector and provide guidance for regulators and practitioners in improving audit quality and decision-making processes, emphasizing the importance of auditor reputation in mitigating the risks associated with financial distress
CAPITAL INTENSITY DRIVES TAX AGGRESSIVENESS IN INDONESIAN MANUFACTURING
Get PDFGeneral Background: Tax aggressiveness remains a critical concern for policymakers, especially in emerging markets where regulatory frameworks and corporate practices are evolving. Specific Background: Manufacturing companies, particularly in the basic and chemical industries, play a significant role in the economy of Indonesia. Despite their importance, there is limited research on the impact of accounting conservatism, capital intensity, and earnings management on tax aggressiveness within this sector. Knowledge Gap: Previous studies have inconsistently reported the effects of accounting conservatism, capital intensity, and earnings management on tax aggressiveness, with mixed results and limited focus on the Indonesian context. Aims: This study aims to analyze the impact of accounting conservatism, capital intensity, and earnings management on tax aggressiveness among manufacturing companies in the basic and chemical industry sectors listed on the Indonesia Stock Exchange (IDX) for the period 2018-2022. Results: Using a sample of 115 observations from 23 companies, the study employed multiple regression analysis with IBM SPSS Statistics Version 25. The findings reveal that accounting conservatism and earnings management do not significantly influence tax aggressiveness, as evidenced by significance values of 0.939 and 0.282, respectively. Conversely, capital intensity is positively associated with tax aggressiveness, with a significance value of 0.018. Novelty: This study contributes to the literature by providing empirical evidence on the specific determinants of tax aggressiveness in the Indonesian manufacturing sector, highlighting the significance of capital intensity while challenging the relevance of accounting conservatism and earnings management in this context. Implications: The results offer valuable insights for stakeholders, including policymakers and regulatory bodies, to refine tax regulations and enforcement strategies, ensuring a more effective approach to managing tax aggressiveness in the manufacturing sector
EDUCATION TRANSFORMATION: THE IMPACT OF TEACHER TRAINING IN IMPLEMENTING THE MERDEKA CURRICULUM IN MADRASAH IBTIDAIYAH
Get PDFThe Merdeka Curriculum is an important milestone in the transformation of education in madrasah ibtidaiyah, encouraging the need to improve the quality of teachers through directed training. The background of the adoption of the Merdeka Curriculum lies in changing the learning paradigm towards an inclusive approach, integrating national values without setting aside the substance of religious education. The purpose of this study is to describe the impact of teacher training on the implementation of Merdeka Curriculum in madrasah ibtidaiyah. This research method uses a literature study approach and analyzes various sources relevant to the context of teacher training and the adoption of Merdeka Curriculum in madrasah. In this study, it is presented that teacher training has a significant impact. Teachers who receive directed training are able to better apply Merdeka Curriculum concepts, improve teaching quality, and create a more dynamic learning environment. The results show that teacher training directly contributes to improving their understanding of the Merdeka Curriculum concept, improving skills in designing lessons that are in line with the demands of the new curriculum, and having a positive impact on student achievement. Improved learning quality, collaboration between teachers, and readiness to deal with change are the visible results of investing in teacher training in the context of Merdeka Curriculum in madrasah ibtidaiyah. This confirms that teacher training is not only a necessity, but also a necessity in realizing adaptive and inclusive education.
 
MORAL EDUCATION: COMPARATIVE ANALISYS OF CHARACTER EDUCATION FRAMEWORK IN INDONESIA AND CHINA
Get PDFIndonesia and China are two countries in the Asian region that generally have many similarities in culture, social, and economy. In the concept of education, these two countries carry the concept of character education as a foundation for building and strengthening the nation. This research uses System Literature Review, which is a research method used to identify, evaluate, and interpret the results of certain research, certain topics, or phenomena of concern. It is known that the character education framework developed by Indonesia and China has similarities derived from Top-Down policies, the implementation of Character Education from both countries is focused on education units, the purpose of character education is an effort to improve the morals of citizens, it is hoped that good morals will improve the image of the nation
ASSESSMENT THE LIPID PROFILES AND CERTAIN ELECTROLYTE SERUM LEVELS IN PEOPLE WITH TYPE 2 DIABETES MELLITUS
Get PDFThe current study aimed to estimate the levels of lipid profile and some electrolytes in the blood serum of a group of patients with type 2 diabetes mellitus (T2DM). In this study, 100 blood samples were collected and divided into two groups, one consisting of 70 samples from people with type 2 diabetes and the other consisting of 30 samples from healthy people considered a control group. The ages of the people ranged from 25 to 70 years . An estimate of glucose levels and lipid profile concentrations (total cholesterol, triglycerides, high-density lipoproteins for cholesterol, low-density lipoproteins for cholesterol, and very low intensity lipoproteins), and estimating the levels of some electrolytes (magnesium, potassium, and calcium). The results showed a very significant increase (P value < 0.0001) in the levels of glucose, total cholesterol, triglycerides, low-density lipoproteins (LDL), and very low-density lipoproteins (VLDL) in people with type 2 diabetes mellitus when compared with the control group. The results also showed a significant decrease (P value < 0.0001) in the average concentration of high-density lipoproteins (HDL) in people with type 2 diabetes mellitus when compared with the control group. The results also showed a significant decrease (P value < 0.0001) in the levels of potassium and magnesium concentrations, and a significant increase (P value = 0.001) was observed in the levels of calcium concentrations when compared with the control grou
ELECTROMECHANICAL PRESSURE SENSORS BASED ON GRAPHENE: A REVIEW
Get PDFNanotechnology can revolutionize the sensor industry by introducing specific nanomaterials to work as sensing elements. Graphene, a two-dimensional carbon allotrope with exceptional electrical and mechanical properties, has emerged as a promising material for developing high-performance pressure sensors. Graphene-based pressure sensors offer significant advantages over traditional sensors, including high sensitivity, wide dynamic range, fast response time, and flexibility. This paper aims to deliver a review on the fundamental mechanisms underlying graphene-based pressure sensors, which includes piezoresistive, capacitive, and field-effect transistor (FET). Recent advancements in graphene-based pressure sensors have opened up new possibilities in various fields, including healthcare, electronics, and robotics. Here, we will highlight these emerging applications and explore the potential future developments of this technology
STRATEGY TO INTEGRATE RELIGIOUS MODERATION IN THE QUR'AN HADITH CURRICULUM AT MADRASAH TSANAWIYAH LEVEL
Get PDFObjective: The integration of religious moderation into the Qur'an Hadith curriculum at Madrasah Tsanawiyah faces several obstacles, such as teachers' limited understanding and skills in effectively teaching moderation values. Often, teaching still focuses on memorization and a literal understanding of the texts, failing to connect these teachings with the broader context of moderation. This study aims to describe and analyze the concepts, methods, and approaches used in integrating religious moderation into the Qur'an Hadith curriculum at the Madrasah Tsanawiyah level. Method: This research utilizes library research as its approach. The data sources for this study include scientific journal articles and research reports relevant to religious moderation and Islamic religious education. By reviewing these materials, the study seeks to identify best practices and frameworks for incorporating moderation into the curriculums. Results: The study found that the integration of religious moderation in the Qur'an and Hadith curriculum at Madrasah Tsanawiyah focuses on fostering a balanced and tolerant understanding that respects diversity. The core concept is wasatiyah (balance), which aims to prevent extremism in religious practices. The methods employed include contextual learning, discussions, role-play, and problem-based learning, which link moderation teachings to students' everyday lives and enhance their understanding through experiential learning. Novelty: The research applies an integrative and holistic approach to teaching religious moderation, addressing cognitive, affective, and psychomotor aspects of learning. This approach ensures that students not only understand the concept of moderation but also apply it in their attitudes and behaviors
DOES EXPERIENTIAL DIGITAL STORYTELLING HELP PRE-SERVICE TEACHERS LEARN DIGITAL LITERACIES IN INDONESIA?
Get PDFObjective: This study aims to document the practices of preservice English teachers (PSETs) in integrating digital storytelling (DST) during their teaching practicum. It seeks to identify challenges, opportunities, and the pedagogical knowledge required to utilize DST effectively in English language teaching. Method: The study involved three preservice English teachers who implemented DST projects in three public secondary schools in Indonesia. Data collection was conducted through observation and interviews. The data were analyzed using thematic content analysis to explore technical, pedagogical, and practical aspects of DST integration. Results: The findings highlight three key areas: (1) Technical challenges associated with software design and use, (2) Opportunities and challenges in utilizing DST as a teaching partner, (3) The pedagogical content knowledge necessary for effective DST integration. The results suggest that equipping preservice teachers with DST knowledge and providing scaffolding can enhance the effectiveness of teaching practices. Novelty: This study contributes to the limited body of research on integrating DST in English language teaching in the Indonesian context. It emphasizes the need for further studies to evaluate the impact of English teacher education on learning outcomes and recommends developing educational programs that focus on DST
KI HAJAR DEWANTARA'S PERSPECTIVE ON CULTURE-BASED EDUCATION IN INDONESIA'S EDUCATIONAL SYSTEM
Get PDFObjective: This study aims to examine and analyze Ki Hajar Dewantara's perspective on culture-based education and its relevance in the context of Indonesia's current education system. Method: Using a qualitative approach and literature review, the study explores the core concepts developed by Ki Hajar Dewantara regarding culture-based education and investigates its application in contemporary education. Results: The findings reveal that Indonesia's current education system tends to prioritize academic achievements and globalization, often sidelining local cultural values. However, the principles of culture-based education as proposed by Ki Hajar Dewantara remain highly pertinent for shaping national character. Integrating cultural values into the curriculum serves not only as a means to preserve cultural diversity and heritage but also as a strategy to nurture a generation with a strong identity capable of thriving in a globalized era. Novelty: This study underscores the enduring relevance of Ki Hajar Dewantara's culture-based education in addressing modern educational challenges. By bridging cultural values and academic achievements, it presents a balanced approach to fostering intellectual intelligence alongside noble character and cultural identity preservation