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INTERNAL AUDIT AS AN EFFORT TO INCREASE TRANSPARENCY AND ACCOUNTABILITY OF FINANCIAL STATEMENTS AT SD MUHAMMADIYAH 3 IKROM WAGE SIDOARJO
Get PDFObjective: This study aims to describe the internal audit carried out and the impact on the quality of the financial statements of SD Muhammadiyah 3 Ikrom. Method: This study uses a qualitative research method using data collection techniques through observation, interviews and documentation. Results: The results of this study show that the implementation of regular internal audits can increase the transparency and accountability of financial statements, despite obstacles such as limited human resources and lack of understanding of the accounting field. Novelty: Financial Statements have a very crucial role in creating transparency and accountability as well as responsibility for fund management, one of which is in the world of Education, namely Elementary Schools. As a public sector agency, the School also implements internal audit as a form of accountability to the public, internal audit is one of the tools to assess the performance of the agency's financial management, the effectiveness of financial management, as well as identify system weaknesses and ensure compliance with regulations is carried out properly
EDUCATION ON THE MANAGEMENT AND EFFICIENCY OF ELECTRICAL ENERGY USE FOR HOUSEHOLDS IN KAMPUNG TAMBAK ASRI MOROKREMBANGAN SURABAYA
Get PDFObjective: The use of electrical energy by housewives is often less efficient due to their habit of leaving appliances connected and low awareness of managing energy. This has an impact on increasing electricity costs to be paid and energy waste. This community service activity aims to increase the understanding of housewives in the correct and efficient use of electrical energy. Method: The activity was held at the Tambak Asri 204 Al Islam Mosque in Surabaya which was attended by 35 housewives who were members of the Ta'lim At-Taubah Assembly. The method of implementing service includes making and distributing energy-saving educational posters, interactive counseling on electricity use habits, and energy-efficient household appliances simulations. Results: The results of the activity showed an increase in participants' knowledge about the importance of unplugging electrical equipment after use, turning off lights when not in use, and choosing energy-saving electrical devices such as Light Emitting Diode (LED) lamps. Novelty: Thus, this activity is able to foster collective awareness in reducing electricity waste while supporting household cost savings and environmental sustainability
PREPARATION, CHARACTERIZATION AND ANALYTICAL STUDIES OF 4-((2,6-DIHYDROXYPHENYL) DIAZENYL)-5-HYDROXYNAPHTHALENE-2,7-DISULFONIC ACID AS A NEW AN ANTI-BREAST CANCER (MCF-7)
Get PDFObjective: The novel azo dye 4-((2,6-dihydroxyphenyl)diazenyl)-5 hydroxynaphthalene-2,7-disulfonic acid (S3) was synthesized and characterized. Method: The FTIR analysis confirmed strong -SO₃H and -OH peaks, that affecting solubility and electronic properties. The UV-Vis studies demonstrated solvent-dependent absorption shifts, with DMSO exhibiting the highest λmax due to extended conjugation and strong π-π* transitions, influencing λmax shifts, with a bathochromic shift in basic conditions and hypsochromic shift in acidic media. Spectrophotometric titration confirmed a clear neutralization process, where S3 acted as a pH-sensitive. Result: In vitro toxicity assessments demonstrated that S3 exhibited non-hemolytic effects on red blood cells, while MTT assays on MCF7 cancer cells confirmed dose-dependent cytotoxicity. The IC₅₀ value (315.2 µg/mL) highlighted its potential as an anticancer agent, with a high correlation coefficient (R² = 0.9582). Novelty: These findings suggest that S3 could serve as a dual-functionality compound, acting as both a pH indicator and an anticancer agent
THE ROLE OF TEACHERS IN DEVELOPING STUDENTS’ CHARACTER OF HONESTY AND HARD WORK AT SDN 7 CAKRANEGARA
Get PDFObjective: This study aims to analyze the role of teachers in developing students' character, particularly honesty and hard work, through a character and discipline guidance program at SDN 7 Cakranegara. Method: This research uses an ex post facto method with a descriptive qualitative approach involving interviews, observations, and documentation. Results: The findings show that teachers play a significant role through exemplary behavior, routine moral habituation, motivational strategies, and participatory learning methods. Although the program positively shapes students' honesty and work ethic, challenges remain, especially students’ diverse backgrounds and low learning motivation. Novelty: Strengthening instructional strategies, parental involvement, and continuous character-building activities proved essential in internalizing honesty and hard work among students
THE ROLE OF ACEHNESE ULAMA THOUGHT IN ISLAMIC FAMILY LAW REFORM IN THE GLOBALIZATION ERA
Get PDFObjective: This study aims to explore the thoughts of Acehnese scholars on Islamic family law and their role as catalysts for inclusive and adaptive legal reform. It investigates how these perspectives address the challenges of globalization while contributing to social justice and family welfare in Aceh. Methods: The research employs a library research approach, gathering data from written sources, including books, scientific journal articles, research reports, and legal documents relevant to the subject. The study critically analyzes these sources to understand the influence and interpretation of Islamic family law by Acehnese scholars. Results: The findings reveal three key points: (1) Acehnese scholars direct their thoughts toward adapting sharia to contemporary challenges, focusing on issues such as dowry, divorce, and women's rights. (2) The main challenges in interpreting Islamic family law include reconciling traditional and modern values and mitigating the influence of globalization, which often undermines sharia understanding. (3) The scholars' perspectives positively influence the renewal of family law, evident in local policies such as Aceh Qanun and the development of more inclusive and progressive regulations. Novelty: This research highlights the innovative role of Acehnese scholars in shaping Islamic family law to address globalization's challenges. It emphasizes their contributions to fostering inclusive legal frameworks and advancing family law reforms in Aceh, which serve as a model for balancing tradition and modernity within an Islamic context
NUTRITION APPLICATION TO SUPPORT FITNESS IN AMPUTEE FOOTBALL ATHLETES
Get PDFObjective: This study aims to identify the challenges faced by athletes, particularly those with disabilities, in implementing proper training and nutrition management programs. It highlights the importance of structured nutritional strategies in enhancing physical fitness, improving performance, and supporting recovery for football players. Method: The research employs a community development practice approach, focusing on providing training and nutritional education to disabled football athletes. These initiatives were designed to increase awareness and encourage the adoption of balanced nutrition and hydration practices during training and competition. Results: The program successfully improved athletes' knowledge of the significance of balanced nutrition and proper hydration. However, further efforts are required to ensure the optimal implementation of nutrition programs that fully support athletes' physical fitness and performance. Novelty: This study addresses a specific gap by focusing on disabled athletes in football, an area often overlooked in sports nutrition research. It emphasizes the role of structured nutritional management in enabling athletes to achieve peak performance, reduce injury risks, and compete at higher levels
TEACHING TAHFIDZ IN THE TODDLER AND CHILD TAHFIDZ HOUSE (RUTABA) SIDOARJO
Get PDFThis study aims to enhance the teaching effectiveness of the tahfidz programme for toddlers at Rumah Tahfidz Balita dan Anak (RUTABA) Sidoarjo. The research employed a qualitative approach with a case study design, and data were collected through classroom observation, interviews, and document analysis. The findings revealed that increased teacher understanding is crucial for the success of memorising tahfidz among toddler students. The significance of the teacher's role in effective guidance and teaching is emphasised. Additionally, parental involvement is recognised as a crucial factor in improving the quality of memorisation and maintaining the spirit of memorisation of toddler tahfidz students. The use of technology was found to be highly beneficial in tahfidz learning, both in school and during murojaah at home. This indicates that integrating technology can enhance learning effectiveness. Factors such as teachers' professional development and rote memorisation were identified as being able to increase motivation and set an example in the tahfidz programme for students. This highlights the importance of skill development and ongoing support for educators. Continuous evaluation is a method of enhancing the quality of students' memorisation that is carried out regularly according to a schedule. This approach highlights the significance of continuous monitoring and assessment to improve the quality of learning. Therefore, this abstract demonstrates a comprehensive approach to teaching tahfidz to toddlers by emphasising the roles of teachers, parents, technology, professional development, and continuous evaluation
DETERMINATION OF ONLINE LEARNING WITH IT AVAILABILITY AS MODERATING VARIABLE
Get PDFThis study aims to examine the effect of hybrid learning implementation, attitudes and acceptance behavior of accounting study students on online learning with introductory accounting courses supported by the availability of technology carried out during the covid-19 pandemic. This research method used a quantitative approach with primary data obtained through data collection techniques for distributing questionnaires to a sample of students. The data was tested using the SEMPLS 3.0 application. The results showed that the implementation of hybrid learning had an effect on online learning in introductory accounting courses, which was supported by the availability of technology. However, the results of the research on the attitude and acceptance behavior of accounting study program students did not affect online learning in introductory accounting courses which were supported by the availability of technology
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
THE EFFECT OF ACCOUNTING INFORMATION SYSTEMS, TRANSPARENCY AND ACCOUNTABILITY ON CORPORATE FINANCIAL PERFORMANCE
Get PDFIn the evolving landscape of corporate finance, the role of Accounting Information Systems (AIS), transparency, and accountability in influencing financial performance remains a critical area of investigation. Despite the extensive literature on AIS, transparency, and accountability, there is limited empirical evidence on their direct impact on financial performance within contemporary organizational contexts. Previous studies have often overlooked the nuanced effects of these variables on financial outcomes, particularly in diverse organizational settings. This study aims to elucidate the relationship between AIS, transparency, and accountability, and their combined effect on financial performance, using agency theory and Technology Acceptance Model (TAM) theory as analytical frameworks. Data collected from 50 employees across various divisions via social media questionnaires were analyzed using multiple linear regression. The analysis revealed that AIS did not significantly impact financial performance, whereas transparency and accountability exhibited a positive and significant relationship with financial performance. This study contributes to the literature by demonstrating the differential impact of transparency and accountability versus AIS on financial performance, highlighting the need for a refined focus on transparency and accountability practices. The findings underscore the importance of enhancing transparency and accountability mechanisms to better align with corporate financial performance objectives. This research provides valuable insights for policymakers and corporate managers aiming to optimize financial outcomes through improved organizational practices