Determinan Kualitas Hasil Pemeriksaan Auditor Internal Pemerintah Daerah

This study aims to examine and find the empirical evidence the effects of Competence, Independense, Obedience Pressure and Internal control System on the quality of the examination results of the internal auditor. Samples were either internal auditor Functional Auditor (JFA) and Control Officers (P2UPD) at Inspectorate province, district/city on the Lombok Island in Nusa Tenggara Barat Province. Sampling technique used is Purposive sampling so that the sample is 141 internal auditors and analysis method used is Structural Equation Modeling (SEM) by using analytical tools Partial Least Square (PLS). The results showed that the Competence and internal control system significant positive effect quality of the examination results of the internal auditor. The study also found obedience pressure can influence the role of the examination results but with a negative direction. While the independence does not affect the examination results. The implication of this research is to give opportunity to the APIP on the Lombok island to give more attention to the factors that can improve the quality of the examination results as to how to resolve the obedience pressure, keep use Internal control system, enhance the competence of the internal auditor

Molecular Study of ESBL Genes and Antimicrobial Resistance Pattern of Pseudomonas Aeruginosa Isolated from The Burn Patients in AL-Najaf AL-Ashraf, Iraq

Background: P. aeruginosa is a bacterium that causes numerous some systemic illnesses. Identification of Pseudomonas aeruginosa phenotypic and genotypic Extended Spectrum Beta Lactamase, including blaCTX-M, blaOXA, and blaTEM genes in the burn infections. Materials & Methods: One hundred and sixty-one burn swab samples were randomly gathered from patients with symptomatic wound infections at the burn center in Al-Najaf Governorate, Iraq, between January and April 2023. Results: Out of the total isolates, 42 (26%) were confirmed as P. aeruginosa based on microscopic, cultural, and biochemical features. These isolates were then assessed for their capacity to generate ESBLs using the Double Desk Synergy Test. 16 (38.1%) isolates producing extended-spectrum β-lactamases, previously identified using phenotypic methods, were analyzed for the presence of β-lactamase genes using polymerase chain reaction. Results show that all 16 out of 42 ESBL-positive burn patients isolates carried the bla CTX-M gene, 93.7% of them (n = 15) carried the bla TEM gene, and 87.5% of them (n = 14) carried the bla OXA gene. This study was conducted at the Burn Center in AL-Najaf AL-Ashraf, Iraq. The purpose of this study was detected the prevalence of ESBL genes and antimicrobial resistance pattern of Pseudomonas aeruginosa isolated from the burn patients in AL-Najaf AL-Ashraf, Iraq. Conclusion: The current research findings show a higher occurrence of multi-drug resistance and a greater percent of ESBL- associated genes in P. aeruginosa isolates from burned patients in AL-Najaf AL-Ashraf City

UPAYA MENINGKATAN AQIDAH PEKERJA UNIT – UNIT USAHA PONDOK MODERN DARUSSALAM GONTOR PUTRI KAMPUS 4 DESA BOBOSAN KEC. KANDANGAN KEDIRI MELALUI METODE TAUIYYAH DINIYAH

Problem permasalahan yang dihadapi masyarakat adalah sebagian masyarakat kurang faham dengan ajaran Islam yang mengatur perihal keimanan dan aqidah seorang muslim yang didasarkan pada hadist dan Al – Qur’an. Pengabdian ini bertujuan untuk: pertama, memberikan wawasan ilmu pengetahuan kepada masyarakat pentingnya aqidah dalam kehidupan sehari – hari, kedua membebaskan akal dan pikiran dari kegelisahan yang timbul dari lemahnya aqidah sehingga terjerumus pada berbagai kesesatan, ketiga menenangkan jiwa dan pikiran agar tidak cemas karena ini akan memperkuat hubungan antara orang mukmin dengan Allah dan keempat meluruskan tujuan dan perbuatan menyimpang dalam beribadah kepada Allah serta berhubungan dengan orang lain berdasarkan ajaran Al – Qur’an dan tuntutan Rasulullag SAW. Metode dalam pengabdian ini adalah metode pelatihan ceramah serta menyebar pretest dan posttest. Hasil pengabdian dari upaya meningkatan aqidah pekerja tambal sulam kampus putri Pondok Modern Darussalam Gontor Putri 4 Desa Bobosan Kec. Kandangan Kediri adalah peningkatan aqidah pada diri seorang muslim dimulai dari adanya iman yang kokoh dan tangguh dalam dirinya, kualitas aqidah tidak diukur dari kemauan seseorang untuk percaya kepada Allah. Namun harus dibuktikan dengan tindakan yang nyata dalam kehidupan sehari – hari, dengan metode yang bisa diterapkan yaitu dengan melalui pembiasaan dan keteladanan dan dengan melalui pendidikan dan pengajaran

The investigation of the skin biophysical measurements focusing on daily activities, skin care habits, and gender differences

Background Skin, as a protective barrier to exogenous substances, can be modulated by various internal and external factors that can affect its functional state. In order to prevent the early symptoms and signs of diseases of the skin, frequent skin health assessment should be performed. The aims of the study were to evaluate four skin properties of transepidermal water loss (TEWL), hydration, elasticity, and pigmentation using a non-invasive skin assessment tool, DermaLab Combo®, and also to determine possible factors that may influence skin condition. Methods DermaLab® Combo was used to measure TEWL, hydration, pigmentation, and elasticity on the forearm of volunteers by using different probes. In this study, four parameters were observed to reflect the health of the skin in 100 volunteers. Results There were significant differences (P < 0.05) between TEWL, hydration, pigmentation, and elasticity in different genders on the same anatomical site of the forearm. Female subjects have a higher average value of TEWL, hydration, and elasticity compared to male subjects. The differences may be due to an individual's daily activity and use of skin care products as well as environmental factors. The use of moisturiser and drinking lots of water may keep the skin hydrated and delay the process of skin ageing as shown by the better hydration and elasticity observed (P < 0.05). Conclusion In this study, it can be concluded that DermaLab® Combo is a reliable skin analysis instrument that offers high precision, accuracy, and reproducibility for all the measuring parameters. It has also been found that daily activities and habits influence skin condition as reflected by the measurement of these biophysical skin parameters

STUDENTS’ MOTIVATION AND TEACHERS’ MOTIVATIONAL STRATEGY IN LEARNING ENGLISH TO THE TENTH GRADERS OF SENIOR HIGH SCHOOL

The aim of this research was to investigate student’ motivation and teachers' motivational strategy in learning English at tenth graders MA Maarif Grabag and SMK Islam Sudirman. To evaluate students' motivation and teachers' motivational strategy in learning English, qualitative methodologies were employed. The subjects of the research were English teachers and the tenth grade students of MA Maarif Grabag and SMK Islam Sudirman. Observation, questionnaires, and interviews were utilized to collect the data. The questionnaire results showed that students' motivation of SMK Islam Sudirman were in Moderate (Tata Boga) and Low (TKR) and MA in Moderate. The Teachers' motivational strategy was in Enough level for SMK Islam and Good for MA Maarif. The analysis obtained showed that students have various motivations. Teachers' motivational strategy was conducted by the field rather than theories. Students' motivation majority was influenced by the intrinsic factors. Teachers did not fully applied theories, and did strategy as impacted by their characteristic, experience, knowledge, and condition of school which result on students' motivation as the extrinsic factors. The suggestion on this study was teachers should know and applied theories of motivation and how to motivate students to enhance their motivation in learning English

The Notion of the Soul in al-Kindi: Building the Epistemological Foundation of Early Islamic Psychology

The discourse surrounding the nature of the soul, a central theme in the field of psychology, has endured through centuries of scholarly inquiry. Within the rich tapestry of Islamic intellectual heritage, the systematic examination of this topic found its early champion in al-Kindi, a prominent Muslim philosopher. His contributions, as explored in this article, have left an indelible mark on the Islamic and Western traditions of soul study. Employing a library research methodology, this work draws from an array of data sources, including books, articles, pamphlets, and various other printed and non-printed materials. A documentary approach is employed to methodically gather data from these diverse sources, which is subsequently subjected to descriptive analytical scrutiny. This examination yields several key findings. Al-Kindi’s exploration of the soul is wide-ranging, encompassing its definition, its intricate relationship with the human body, its state when separated from the corporeal vessel, and its manifold powers. Of particular significance is the unique role played by the rational faculty, a power intrinsic to humanity that facilitates the generation of knowledge. Furthermore, al-Kindi’s classification of knowledge is both notable and comprehensive, contributing significantly to the development of the nascent field of Islamic psychology. In summation, al-Kindi’s profound insights have laid a robust foundation for the epistemological framework of early Islamic psychology, shaping its trajectory in enduring ways

K.H. Hasyim Asy’ari’s view on Walāya (Sainthood) in Sufism

This paper examines K.H. Hasyim Asy'ari's concept of walāya (sainthood) by directly exploring his works such as Al-Durar al-Muntaṭirah fī Masā'il al-Tis'a 'Asharah, Ādāb Al-Ālim Wa Al-Muta’alim, and Tamyīz al-Haqq min al-Bāṭil. The reason for writing his books on Sufism is the phenomena of misunderstandings and deviations in the teachings of Sufism, especially among tarekat groups. This article is library-based research and the data are collected by applying documentary techniques; referring to books, journal articles, and other published materials. The data were then analyzed using the descriptive-analytical method. This study reveals that the concept of sainthood of K.H. Hasyim Asy’ari was influenced by the views of classical Sufis, among others, is al-Qusyairi. Generally, his understanding is similar to those of authoritative Sufis. According to him, walī is a person very close to God and he is protected from doing immoral acts. For that matter, a person who ignores the Shari'a (Islamic law) is not walī. In fact, a true walī will not reveal himself to be a walī, even if he knows

IMPLEMENTASI PEMBINAAN DAN PENGAWASAN TERHADAP BAZNAS PROVINSI SUMATERA SELATANTENTANG PENGELOLAAN ZAKAT

The government has accommodated the management of Zakat by establishing a zakat institution, BAZNAS. The huge potential of Zakat funds makes the Zakat institution should receive more attention such as guidance and supervision from the government such as other government institutions, the form of BAZNAS Institution which is considered Non-Structural which is responsible to the President without being under any ministry, good to be studied more deeply actually guidance or supervision of the institution. In South Sumatra the place where the author conducted the Study There is an Amil Zakat Institution in South Sumatra Province which recently was conducted by the Financial Audit of the institution. From here the author wants to know how to guide and supervise the Amil Zakat BAZNAS institutions, especially the South Sumatra Province BAZNAS. The approach used in this study is a normative approach, while the normative approach to seeing and understanding the Guidance and Supervision of the Government of the South Sumatra Province BAZNAS in the management of zakat is related to Law No. 23 of 2011, is qualitative in nature, meaning that data analysis is directed towards data that is based on quality, quality and characteristics that are in fact valid and occur in BAZNAS, South Sumatra Province. The results of the research analysis Coaching carried out on BAZNAS is in the form of facilitation, socialization and education. Which in the application of guidance carried out by the Government in this case is the Ministry of Religion, Governor, Mayor, and Regent in accordance with its hierarchy. Whereas the supervision carried out / imposed by the Law on the community is access to information about the management of Zakat carried out by BAZNAS and LAZ wherever they are, as well as an audit of the annual report on the performance of BAZNAS in the form of Sharia Financial Audit and Audit. Also the delivery of information in the event of irregularities in the management of zakat made by BAZNAS. The issuance of Government Regulation (PP) No. 14 of 2014 concerning the implementing rules of Law Number 23 Year 2011 concerning the management of Zakat is a support, as a legal umbrella or regulating how the responsibility of BAZNAS in each work program is carried out