MEASURING REGIONAL PUBLIC HOSPITAL (RSUD) DAYA MAKASSAR PERFORMANCE WITH CONTEMPORARY MANAGEMENT ACCOUNTING APPROACH

This research aims to look at how the mechanism of performance evaluation and measurement using contemporary management accounting methods to provide comprehensive and long-term insightful performance information and identify critical success factors. This research uses primary and secondary data through questionnaires, interviews and written data documentation. Data analysis method used is strategy mapping approach using the Balanced Scorecard. The results showed that the performance of Daya Makassar Hospital was stated to be good. It refers to the four perspectives of the assessed Balanced Scorecard. From the customer's perspective, it can be stated as good at the level of satisfaction of patients who are satisfied. From an internal business perspective it is also said to be good by looking at each of the overall assessment indicators as well. In the perspective of growth and development is also expressed well by looking at indicators that meet the standard. From a financial perspective it is declared good because it has reached a level of efficiency

Integrative healthcare approaches for children with special needs: a holistic study on challenges and solutions

This study delves into the intricate healthcare landscape for children with special needs, shedding light on the multifarious challenges these individuals face and evaluating the effectiveness of integrative healthcare models tailored to their unique requirements. Conducted at Sekolah Kebangsaan Pendidikan Khas Kuantan, this cross-sectional qualitative analysis involved detailed surveys with 20 teachers and engaging discussions with 24 students, aiming to unravel the complexities of providing holistic care to this vulnerable population. The investigation meticulously identifies pivotal concerns such as the prevalence of behavioral issues, particularly in autistic children, who often exhibit aggressive and self-injurious behaviors, and the struggles encountered by hearing-impaired students in communication and learning. It further explores the susceptibility of these children to frequent infections due to immune system dysfunction, exacerbated by dietary imbalances and physical inactivity. The research emphasizes the indispensable role of early detection and intervention in mitigating health risks and outlines the significance of specialized supplements, medications, and rigorous oral hygiene practices in maintaining the overall well-being of these children. Additionally, the study brings to the forefront the critical impact of socioeconomic factors on healthcare access, advocating for equitable healthcare solutions. It also highlights the transformative potential of technology, including telehealth and assistive devices, in overcoming barriers to healthcare and education. Through this analysis, the study advocates for a comprehensive, integrative care approach that encompasses medical, educational, social, and psychological services, underscoring the necessity of collaborative efforts among healthcare providers, educators, and families to significantly enhance the quality of life and well-being of children with special needs

Exploring morality among orphans: a study of akhlaq and social standards in Pusat Jagaan Hembusan Kasih Sayang

This study explores the Islamic perspective on the care and treatment of orphans, focusing on their moral development within an institutional setting. Islamic teachings emphasize the holistic welfare of orphans, advocating for their physical, emotional, and spiritual well-being. This notion is grounded in the Quran and Hadith, where caring for orphans is not only a moral obligation but a means to attain spiritual reward. The study employs a quantitative cross-sectional design, using self-report questionnaires distributed among 50 children at Pusat Jagaan Hembusan Kasih Sayang, Kuantan. The questionnaire assesses various aspects of morality ('akhlaq') in relation to God, guardians, peers, and daily life. Results show a strong adherence to Islamic practices among the children, such as prayer, Quran recitation, and fasting, reflecting their spiritual upbringing. Their interactions with guardians and peers demonstrate respect, assistance, and effective conflict resolution, aligning with Islamic values of empathy and social harmony. Daily habits like tidiness and honesty are indicative of the institution's success in instilling Islamic principles of cleanliness and integrity. The study highlights the significant role of institutions like Pusat Jagaan Hembusan Kasih Sayang in shaping the moral development of orphans. These institutions provide not only physical care but also moral and spiritual guidance, crucial for children lacking familial support. The findings suggest that integrating religious teachings into the upbringing of children fosters a strong moral compass, preparing them to be responsible and ethical members of society. Overall, this research underscores the potential of religious education in promoting moral and ethical values in young individuals and calls for its replication in other childcare and educational settings. Future research could explore the long-term societal impact of such upbringing and the challenges faced by caregivers and educators in reinforcing these values

Exploring moral development and ethical understanding in children with learning disabilities: a study of teaching ethics and akhlaq in special needs education

This study investigates the moral development and comprehension of ethics and akhlaq (moral virtues) in children with learning disabilities, particularly focusing on the influence of educational practices and environmental interactions. Utilizing a sample of 15 primary schoolers from Sekolah Kebangsaan Pendidikan Khas Kuantan, aged 8 to 12 years, with disorders like autism spectrum disorder (ASD), attention deficit hyperactivity disorder (ADHD), and dyslexia, the study employs the Piagetian method, children evaluation, and teacher assessments to explore ethical understanding and behavior. The research integrates principles from Islamic teachings, Western ethics, and developmental psychology, particularly drawing on theories from Piaget, Vygotsky, Gardner, and Bandura. Findings reveal nuanced moral perceptions among the children, with their judgments in given scenarios reflecting a combination of autonomous morality and the age-related cognitive shift in understanding actions based on intentions and consequences. The study also highlights the effectiveness of creative and adaptive teaching methods, including psychomotor activities, in enhancing moral understanding in children with learning disabilities. Teacher evaluations indicate the impact of school curriculum and individualized teaching methods on instilling ethical values. Despite its limited sample size and challenges in maintaining a controlled environment, the study provides valuable insights into the moral development of children with learning difficulties, suggesting the need for tailored educational strategies and community involvement in moral education. This research contributes to a deeper understanding of ethical development in special needs education and underscores the importance of considering cognitive, social, and environmental factors in teaching ethics and akhlaq to children with learning disabilities

Resilience and well-being among orphans in Malaysia: a multidimensional perspective

This study investigates the well-being of orphans in Malaysia, focusing on their social, religious, and psychological dimensions. Drawing upon existing literature, the research explores the unique challenges faced by orphans, emphasising the need for resilience in the face of adversity. The study employs quantitative methods, using structured questionnaires to assess the well-being of eight female orphans aged 7 to 9 years and a 24-year-old caregiver at PJHKS, an orphanage in Kuantan, Pahang. The questionnaires cover aspects of demographic, social, religious, and psychological well-being. Statistical analysis reveals robust social well-being among the orphans, with an average score of 73%, and a strong adherence to religious practices. However, their psychological well-being reports a moderate average of 64%, indicating emotional and mental challenges. The study finds that the orphans exhibit positive social skills and attitudes, and their religious well-being is significantly shaped by the caregivers' dedication to Islamic teachings. However, psychological challenges persist, necessitating further support and intervention. The research emphasizes the crucial role of comprehensive care in enhancing the overall well-being of orphans and calls for more targeted efforts to address their diverse needs. The findings contribute to a deeper understanding of orphan well-being in Malaysia and offer insights for policy and practice in orphan care

Reducing the environmental impact of surgery on a global scale: systematic review and co-prioritization with healthcare workers in 132 countries

Abstract Background Healthcare cannot achieve net-zero carbon without addressing operating theatres. The aim of this study was to prioritize feasible interventions to reduce the environmental impact of operating theatres. Methods This study adopted a four-phase Delphi consensus co-prioritization methodology. In phase 1, a systematic review of published interventions and global consultation of perioperative healthcare professionals were used to longlist interventions. In phase 2, iterative thematic analysis consolidated comparable interventions into a shortlist. In phase 3, the shortlist was co-prioritized based on patient and clinician views on acceptability, feasibility, and safety. In phase 4, ranked lists of interventions were presented by their relevance to high-income countries and low–middle-income countries. Results In phase 1, 43 interventions were identified, which had low uptake in practice according to 3042 professionals globally. In phase 2, a shortlist of 15 intervention domains was generated. In phase 3, interventions were deemed acceptable for more than 90 per cent of patients except for reducing general anaesthesia (84 per cent) and re-sterilization of ‘single-use’ consumables (86 per cent). In phase 4, the top three shortlisted interventions for high-income countries were: introducing recycling; reducing use of anaesthetic gases; and appropriate clinical waste processing. In phase 4, the top three shortlisted interventions for low–middle-income countries were: introducing reusable surgical devices; reducing use of consumables; and reducing the use of general anaesthesia. Conclusion This is a step toward environmentally sustainable operating environments with actionable interventions applicable to both high– and low–middle–income countries

Empowering students as community catalysts: a dive into synergized academic activities at the Department of Arabic Language and Literature

This paper explores the transformative potential of synergized academic activities in nurturing students to become solution-providers for community challenges. With an ever-increasing emphasis on social responsibility and community engagement in higher education, this paper introduces a novel pedagogical framework that integrates and aligns academic activities—such as coursework, research projects, and service-learning—with community-based problem-solving initiatives. The paper begins with a thorough examination of the existing literature on community engagement, service-learning, and experiential education, arguing for the need for a more unified and purposedriven approach. In response to this need, we propose the Synergized Academic-Community Engagement Model (SACE Model). This model is designed to scaffold students’ progression from theoretical understanding to the practical application of knowledge and skills in real-world community contexts. It does so by intertwining traditional academic activities with targeted, sustainable community service projects that are co-designed with community partners. The central part of the paper presents a series of case studies that demonstrate the successful application of the SACE Model across various disciplines and institutional contexts. These cases illustrate how synergized academic activities can enable students to apply their skills and knowledge directly towards addressing pressing community issues. The case studies highlight not only the benefits accrued to the community but also the profound learning outcomes and personal growth experienced by the students. The findings reveal significant enhancements in students’ critical thinking, problem-solving abilities, civic engagement, and sense of social responsibility. Additionally, our analysis shows that community partners perceive the students’ contributions as valuable and that the projects lead to meaningful, sustainable change. In conclusion, this paper argues that synergized academic activities, designed with a focus on community engagement and problemsolving, offer a powerful strategy for preparing students to become active, solution-oriented members of society. We contend that this approach represents not just an educational strategy but a profound shift in the purpose and practice of higher education towards a model of mutual benefit between institutions of learning and the communities they serve. The paper ends with practical recommendations for educators, administrators, and community partners interested in adopting the SACE Model and contributing to its ongoing refinement and dissemination. This paper contributes significantly to the growing body of literature advocating for the deeper integration of community engagement within the fabric of higher education, and it provides a replicable and scalable model for achieving this integration effectively and sustainably.

Women and family life: a comparative analysis of Arabic and Malay folk tales

Literary writers have divided Arabic literature mainly into two complementary areas –poetry and prose. This article attempts to offer a comparative analysis research focusing on the image of women in family life as mothers, wives, and sisters in both Arabic and Malay folk tales. It is based on selected stories from two famous books: Hikayat Sha'biyyah by Ahmad Ziyād Mahbak and Himpunan 366 Cerita Rakyat Malaysia by Othman Puteh and Aripin Said. This study adopts literary analysis and comparative methods. Therefore, through these methods the image of women in family life as a mother, wife, and sister in selected texts are introduced. The comparative method has also been used to do a comparative analysis between the image of women in Arabic and Malay folk tales. This study reveals that the image of women in both folk tales shares several common features, suggesting the universality of folk tales. There are also minor differences between the two genres of folk tales because of factors such as environmental and cultural differences and the taleteller’s inclinations and preferences

Exploring morality among orphans: a comprehensive study of akhlaq and social standards in Pusat Jagaan Hembusan Kasih Sayang

Introduction: Akhlaq, or moral character, plays a pivotal role in human existence, encompassing the virtues that a servant must embody in life. Influenced by factors such as peers, society, and life experiences, an individual's akhlaq is particularly crucial for orphans who contend with the emotional and financial challenges of losing their loved ones. This study delves into the morality, social standards, and spiritual aspects of orphans at Pusat Jagaan Hembusan Kasih Sayang, exploring their interactions with each other, teachers, and society. Objective: The aim is to investigate the moral and social behaviors, as well as inner feelings, of orphans towards one another, teachers, and society. Methods: A qualitative cross-sectional study involved 20 Year 2 undergraduate students from the Kulliyyah of Pharmacy, with 50 children and 5 caregivers participating in the survey. The study utilized a self-report questionnaire through the Google Forms platform, including both "Yes" or "No" questions and open-ended inquiries. Data were analyzed using Microsoft Excel. Results: The orphans in the study exhibited strong moral values, regularly engaging in religious practices such as daily prayers and Quran recitation. They demonstrated positive behavior towards their guardians, friends, and in everyday life, reflecting a well-rounded moral upbringing. Conclusion: The orphans at Pusat Jagaan Hembusan Kasih Sayang displayed commendable morality, fulfilling religious obligations and exhibiting kindness towards others. Their genuine commitment to positive actions, including prayers, Quran recitation, and helping each other, highlights the effectiveness of their moral education. This study emphasizes the importance of nurturing moral values in orphans to mitigate potential negative impacts on their character

Exploring the well-being of special needs children in Malaysia: a study at Sekolah Kebangsaan Pendidikan Khas Kuantan

This study investigates the well-being of Malaysian Muslim children with special needs, focusing on various aspects such as social, physical, emotional, intellectual, and spiritual well-being. The research was conducted at Sekolah Kebangsaan Pendidikan Khas Kuantan in Indera Mahkota 2, involving 24 students with Developmental Disabilities (DD) and Learning Disabilities (LD), aged 8-12, and 20 teachers. The children's well-being was assessed through self-report surveys and teacher evaluations, complemented by direct observations. Methodologically, the study combined quantitative and qualitative approaches, using self-report questionnaires and informal interviews. The sample size comprised 41 teachers and 107 students, with a subset of 30 participants for detailed study. Analysis of Variance (ANOVA) and independent sample t-tests were employed to analyse the data. The results showed no significant differences in well-being between LD and DD children. However, disparities were observed in self and teacher ratings, particularly in social and physical well-being, with children rating themselves lower. Emotional, intellectual, and spiritual well-being showed alignment between children's and teachers' perceptions. The study highlights the unique challenges faced by special needs children, including social integration difficulties, emotional stress, and the need for tailored educational strategies. Despite its insights, the study faced limitations, including a small sample size and focus on specific disability categories, which may limit generalizability. Future research should consider larger, more diverse samples and alternative data collection methods. In conclusion, the study underscores the need for comprehensive support for special needs children in Malaysia, encompassing various dimensions of well-being. It calls for the involvement of families, educators, and the broader community in ensuring the holistic development and integration of these children into society