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    347 research outputs found

    DIMENSIONS OF FILOSOFIS IN THE MANAGEMENT OF ISLAM: CHALLENGES AND OPPORTUNITIES

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    This study aims to explore the opportunities and challenges in integrating philosophical values ​​such as justice, honesty, responsibility, and spirituality in Islamic educational management. Using a qualitative approach and case study design, data were collected through in-depth interviews, participant observation, and document analysis from several Islamic educational institutions. The results of the study indicate that resistance to change, limited resources, lack of understanding, and minimal community support are the main challenges faced in implementing philosophical values. However, there is a great opportunity to develop more inclusive and ethical educational management through increasing awareness and education about philosophical values, developing a value-based curriculum, and strengthening the commitment of educational leaders and community participation. The implications of this study indicate that with the right strategies, Islamic educational institutions can overcome these obstacles and improve the quality of their educational management. This study makes a significant contribution to the literature on Islamic educational management and offers practical guidance for educational institutions in integrating philosophical values ​​into their daily management policies and practices

    REVIEW: THE ROLE OF VITAMIN D SUPPLEMENTATION IN REDUCING THE RISK OF ALZHEIMER'S IN ELDERLY PATIENTS

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    Global challenges are increasing as the prevalence of dementia increases. Dementia is considered a multifactorial disease. Dementia is a general term used to describe a range of symptoms that affect memory, thinking and the ability to perform daily activities. Alzheimer's is one of the most common types of dementia, accounting for 75% of all dementia cases. The method used in this article review is the contrast method. The contrast method is a journal/article review method by looking for differences between several research journals and then drawing conclusions. The results showed that alzheimer's is a growing health problem worldwide. The disease burdens the individual as well as the patient's family, which negatively affects the quality of life related to memory and cognitive function. Memory decline or dementia is most common in older people, caused by Alzheimer's disease. . The study concluded that vitamin D supplementation has the potential to reduce the risk of Alzheimer's in elderly patients. Vitamin D is known to play an important role in brain development and function, as well as cognition. Several studies have shown that vitamin D deficiency may increase the risk of cognitive impairment and Alzheimer's, while vitamin D supplementation may improve cognitive function and reduce beta-amyloid accumulation in the brain. However, the results are mixed and limitations remain, so further studies with better designs and larger samples are needed to confirm these findings and understand the underlying biological mechanism

    CAPITAL INTENSITY DRIVES TAX AGGRESSIVENESS IN INDONESIAN MANUFACTURING

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    General 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

    KNOWLEDGE, ATTITUDE, AND PRACTICE OF MOTHERS ON ACUTE RESPIRATORY INFECTION IN CHILDREN UNDER FIVE YEARS

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    Background: Acute Respiratory Infection (ARI) significantly affects the respiratory tract, contributing to high mortality rates and a decline in quality of life for children under five, with an incidence of 3-5 episodes per child annually. In Indonesia, ARI remains prevalent, with cases increasing in 2015 (63.45%) and reaching 48.56% in Tangerang Regency by 2017. Knowledge Gap: Despite these figures, there is limited research on maternal knowledge, attitudes, and practices concerning ARI prevention. Aims: This study aims to analyze maternal knowledge, attitudes, and actions in Binong Village regarding ARI prevention among toddlers. Methods: A cross-sectional quantitative design was employed, with 50 mothers of toddlers completing a Google Forms questionnaire. Accidental sampling was used, and univariate analysis was applied to assess frequency and percentage distributions of the variables. Results: The findings revealed that 74% of mothers exhibited poor knowledge, while 100% had positive attitudes and 84% engaged in good practices toward ARI prevention. Novelty: This study highlights the discrepancy between maternal knowledge and attitudes/practices, showing that even with poor understanding, mothers maintain positive attitudes and preventive actions. Implications: The results underscore the need for improved educational interventions targeting maternal knowledge on ARI, as current positive attitudes and practices could be enhanced with better information. Future research should explore factors influencing ARI incidence in infants to develop more comprehensive prevention strategies. Ethical approval for the study was granted (085 / KEP-FON / III-2020).acute respiratory infection,&nbsp

    CLASSIFICATION OF PRODUCT PREDICATES BASED ON SALES RATE USING THE C4.5 DECISION TREE ALGORITHM IN RETAIL COMPANIES

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    General Background: Retail companies serve as crucial intermediaries between producers and end consumers, providing a wide range of products to meet daily needs. Specific Background: However, many retail companies encounter challenges in inventory management and stock provision, often stemming from insufficient analysis of sales and inventory data. Knowledge Gap: Existing research on inventory management in retail lacks a focus on predictive analytics techniques that leverage sales data to optimize ordering strategies. Aims: This study aims to identify sales patterns using the Decision Tree C4.5 algorithm, with the goal of predicting sales for various products to enhance ordering strategies. Results: Employing primary data collected via the company’s API and direct interviews with Order Management staff and the regional director of Jabodetabek, sales data spanning six months (November 2023 to April 2024) was analyzed using data mining techniques on the RapidMiner platform. The findings reveal that the Decision Tree algorithm effectively identifies product sales predicates, achieving a model accuracy of 96.20%. Novelty: This research introduces a data-driven approach to inventory management in retail, utilizing advanced decision tree algorithms for enhanced sales prediction. Implications: The implementation of the proposed model is expected to significantly improve the efficiency and effectiveness of the company’s ordering processes, ultimately leading to better inventory control and customer satisfaction

    ELECTROMECHANICAL PRESSURE SENSORS BASED ON GRAPHENE: A REVIEW

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    Nanotechnology 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

    IMPLEMENTATION OF RELIABILITY CENTERED MAINTENANCE (RCM) II IN PACKAGING INDUSTRY PRODUCTION MACHINERY MAINTENANCE ACTIVITIES: Implementasi Reliability Centered Maintenance (RCM) II Pada Aktivitas Perawatan Mesin Produksi Industri Packaging

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    Along with the increasing need for productivity and the use of high technology in the form of production machines and factories, the need for maintenance functions is also increasing. At PT. Weiss Tech, a packaging machine manufacturer, has problems mainly related to wire cut machine malfunctions which cause interruptions and delays in the production process and reduce machine performance. In overcoming these problems in this study, the Reliability Centered Maintenance (RCM) II method from Failure Modes and Effect Analyze (FMEA) was used. RCM II is one of the methods used to determine which components are due for repairs, while FMEA is defined as a method for identifying the root cause of engine failure. From the results of calculations using FMEA and RCM II, the results of the maintenance interval for the Electromotor component (electric motor) with a maintenance interval of 20 hours, for the Lower and upper nozzle components (upper and lower nozzles) with a maintenance interval of 181 hours, and for the Roller component (drive roller) ) with a treatment interval of 177 hour

    SELECTION OF ROUND EGGPLANT BASED ON COLOR AND SIZE BASED ON ARDUINO

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    Eating vegetables is important for both humans and farmers who process them to meet consumer needs. Round eggplant is a popular vegetable because it maintains its high nutritional value even with minimal cooking, leading to increased demand. A system for sorting eggplants based on color and size using Arduino Mega is needed. The research method used is research and development to test sensor accuracy and tool reliability in accordance with the research objectives. The tool uses Arduino Mega as a microcontroller, TCS3200 sensor for eggplant color detection, and HC-SR04 sensor for object detection. During the separation process, the eggplant rounds will be moved by a conveyor using a DC motor. In the last step, the tool will direct the round eggplant into the container based on its color and size using a servo moto

    QUALITY IMPROVEMENT USING LEAN SIX SIGMA AND FAILURE MODES AND EFFECT ANALYSIS AT PT. CIPTA WARNA PELANGI

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    PT. Cipta Warna Pelangi is a service company engaged in printing, which serves the needs and desires of customers related to printing. Products produced by the company include packing, cigarettes, label brochure books, invitations, food boxes, paper bags, letterheads, envelopes, calendars and so on, but still found some products that have defects. In the first three months of the year 2023, namely January, February, and March, a total of 321,175 pieces defects occurred. Then, in the following three months, the defects escalated further to a total of 499,005 pieces. This situation has become a significant concern as the total defects each month continue to increase. As a result, it is necessary to implement corrective measures in order to minimize the defects present at PT. Cipta Warna Pelangi. It is noted that there were 109,650 pieces defects in April 2023, 163,880 pieces defects in May 2023, and 225,475 pieces defects in June 2023. The products that experienced the highest number of defects are offset, spot UV, and die cut. This study aims to help companies determine the value of reject and waste rates using the lean six sigma method; find out the highest RPN value using the Failure Mode and Effect Analysis (FMEA) method. This research uses lean six sigma method to overcome these problems, Lean Six Sigma is a quality control method that is a combination of Lean and Six Sigma. Lean is an approach that is constantly taken with the aim of eliminating waste and increasing the value of the product provided to consumers. Six Sigma is a method used in the manufacturing industry to improve product quality by identifying and minimizing factors or root causes of product defects. FMEA is used to evaluate and analyze the hazard level of any type of failure that may occur in the production process or in the products used by consumers. The results of this research indicate that the waste defect has obtained the first rank among the other seven types of waste, meaning that waste defect is the top priority for improvement. From the FMEA results, varnish damage obtained the highest RPN value of 252, which is caused by inconsistent quality of the UV liquid brand. Therefore, it is recommended to switch to a different brand of UV liqui

    STUDY OF PROPERTIES CDS NANOCRYSTALLINE THIN FILM AS A PHOTODETECTOR

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    It has been discussing the use of cadmium sulfide (CdS) as a material for photodetectors. CdS is a direct bandgap II-VI semiconductor with desirable properties for photodetectors, including high sensitivity, fast response time, and wide spectral range from ultraviolet to near-infrared. X-ray diffraction analysis confirmed the cubic crystal structure of the porous CdS thin film. Scanning electron microscopy revealed a porous morphology with macropores ranging from 200-300 nm in size. The performance of the porous CdS photodetector was evaluated. Under visible light illumination, the device generated a photocurrent of 16 nA, with response times of around 5 seconds for both the rising and falling edges of the light-induced curren

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