Universitas Muhammadiyah Tangerang

This study aims to analyze the influence of financial targets, financial stability, external pressure, personal financial needs, board turnover, ignorance, greed, effective supervision, industry characteristics, auditor turnover, and the frequency of CEO photo displays on financial reporting fraud in raw material companies listed on the Indonesia Stock Exchange (IDX) in the period 2021–2024. Using purposive sampling, 39 companies were selected, resulting in 156 observations that were analyzed through panel data regression. The results show that financial targets, external pressure, and industry characteristics have a significant effect on financial reporting fraud. Meanwhile, financial stability, personal financial needs, board turnover, ignorance, greed, effective supervision, auditor turnover, and CEO photo frequency do not show a significant effect. These findings indicate that corporate performance pressure and industry characteristics play a major role in influencing the tendency for financial reporting fraud in Indonesia's basic materials sector.

This study aims to analyze the influence of mudharabah and musyarakah financing on the growth of Islamic bank assets in Indonesia. The research employs a quantitative approach using primary data collected from 200 respondents through a structured questionnaire measured with a Likert scale. Data analysis was conducted using SPSS version 25, including validity and reliability testing, classical assumption testing, multiple linear regression, and hypothesis testing. The results indicate that mudharabah financing has a positive and significant effect on Islamic bank asset growth with a regression coefficient of 0.382 and a significance value of 0.000. Similarly, musyarakah financing shows a positive and significant influence with a regression coefficient of 0.417 and a significance value of 0.000. Simultaneously, both financing schemes significantly contribute to asset growth, as indicated by an F-value of 65.721 and an R Square of 0.401. These findings suggest that profit-sharing financing plays an important role in strengthening asset expansion and financial sustainability within Islamic banking institutions. The study provides practical implications for Islamic bank management to optimize partnership-based financing strategies and contributes to the literature on Islamic financial performance in Indonesia.

Intestinal tuberculosis (ITB) can mimic common gastrointestinal disorders and is frequently diagnosed late, particularly in resource-limited settings where microbiological confirmation is unavailable. This case report aims to describe an unusual presentation of ITB as ileocaecal perforation and to highlight diagnostic and therapeutic considerations. The method used was a descriptive case report of a 25-year-old woman who presented with watery diarrhoea, vomiting, diffuse abdominal pain, fever, weight loss, and cough, and subsequently developed generalized peritonitis requiring emergency exploratory laparotomy. Intraoperative findings revealed an ileocaecal perforation requiring segmental resection with primary anastomosis. Histopathological examination of the resected bowel and regional lymph nodes demonstrated necrotising granulomatous inflammation with caseation and Langhans-type giant cells, supporting the diagnosis of ITB. Microbiological tests such as GeneXpert and culture were not performed due to resource limitations. Postoperatively, the patient received supportive care, antibiotics, and standard anti-tuberculosis therapy. The results showed a favorable clinical outcome, with no early postoperative complications, discharge on postoperative day seven, and complete symptom resolution with weight gain and radiological improvement at follow-up. This case illustrates that when microbiological confirmation is not feasible, histopathology combined with timely surgical intervention and anti-tuberculosis therapy can support diagnosis and lead to successful management of complicated ITB.

Purpose: to develop a mobile-based expert system to provide personalized arm muscle exercise recommendations, addressing the limited availability of professional fitness instructors. Method: this study used the waterfall development model, including analysis, design, implementation, and testing, and utilized J2ME and MySQL. Expert knowledge was obtained through interviews and literature review then formalized into if–then rules. The system applies forward chaining with best-first search optimization and was evaluated using black box testing and expert validation. Findings: the mobile-based expert system successfully generates personalized arm muscle training recommendations based on user anthropometric data, providing accurate recommendations for exercise type, sets, repetitions, and load. Implications: mobile-based expert systems can provide accessible, personalized, and reliable resistance training guidance, bridging the gap between beginner users and professional fitness expertise while demonstrating the potential of AI-based health technology in resource-limited environments. Originality: combining forward chaining and best-first search in a mobile expert system to provide personalized arm training recommendations.

Background: Hypertension is a major global public health problem, with prevalence increasing, particularly among adults and older adults. Non-pharmacological interventions such as relaxation techniques and physical exercise are widely recommended for blood pressure control. However, evidence directly comparing the relative effectiveness of these two approaches remains limited and inconsistent. Objective: This study aimed to compare the efficacy of relaxation techniques and physical exercise in reducing blood pressure using a meta-analytic approach. Methods: This meta-analysis was conducted in accordance with PRISMA 2020 guidelines. Randomized controlled trials and quasi-experimental studies evaluating relaxation techniques or physical exercise interventions on blood pressure outcomes were included. Statistical analyses were performed using a random-effects model with standardized mean difference (SMD) as the effect size metric. Heterogeneity and subgroup analyses by age group and intervention type were conducted. Results: A total of 33 studies were included in the analysis. Overall, non-pharmacological interventions significantly reduced blood pressure (SMD = −0.744; p < 0.001). Subgroup analysis showed that relaxation techniques produced a greater reduction in blood pressure (SMD = −0.954) than physical exercise (SMD = −0.570). The largest effect size was observed among older adults (SMD = −1.075). Substantial heterogeneity was identified across studies (I² = 74.1%). Conclusion: Both relaxation techniques and physical exercise are effective non-pharmacological interventions for reducing blood pressure, with relaxation techniques demonstrating greater and more consistent effects, particularly among older adults. These findings provide robust comparative evidence to support evidence-based hypertension management strategies.

Sistem transmisi berperan penting dalam menyalurkan energi listrik secara andal kepada masyarakat. Salah satu komponen utama pada jaringan transmisi adalah isolator yang berfungsi memisahkan bagian bertegangan dan tidak bertegangan. Gangguan berupa sambaran petir dapat menyebabkan flashover pada isolator dan mengakibatkan padamnya penghantar. Penelitian ini bertujuan menganalisis kinerja isolator pasca-flashover pada SUTET 500 kV Balaraja–Lengkong melalui pengujian tegangan impuls. Pengujian dilakukan pada isolator bekas penggantian hingga terjadi tembus tegangan, serta setelah pembersihan menggunakan sakaphen untuk menilai efektivitas pembersihan. Hasil menunjukkan selisih tegangan flashover antara polaritas positif dan negatif sebesar 1–8 kV, dengan nilai yang masih mendekati batas spesifikasi yang diizinkan. Meskipun demikian, penggantian isolator tetap diperlukan untuk menjaga keandalan dan kualitas penyaluran energi listrik.

In today’s competitive job market, a resume often serves as the first point of contact between job seekers and recruiters. However, many job seekers, especially fresh graduates, struggle to craft a professional and ATS-friendly resume that clearly highlights their skills and experiences. At the same time, recruiters face the challenge of screening large volumes of applications, which is time-consuming and may result in qualified candidates being overlooked. To address these issues, this project develops Resume Pro, a web-based system that integrates AI-powered resume crafting and automated resume screening. The platform enables users to generate high-quality, ATS-friendly resumes with AI-driven suggestions, while recruiters can screen and rank applicants using natural language processing and machine learning techniques. The system is implemented using Python (Flask) for the backend and HTML, CSS, and JavaScript for the frontend. The delivered system is a user-friendly application that supports better resume preparation and improves efficiency and accuracy in the hiring process.

PT XYZ adalah perusahaan manufaktur yang berfokus pada produksi berbagai produk berbahan dasar plastik, salah satunya botol natural berkapasitas 100 ml. Fluktuasi permintaan menjadi tantangan penting karena dapat menimbulkan risiko keterlambatan distribusi, ketidaksesuaian jumlah produksi, serta penumpukan persediaan, sehingga diperlukan metode peramalan yang akurat untuk mendukung keputusan produksi. Tujuan penelitian ini adalah menganalisis penjualan produk natural bottle 100 ml dengan menerapkan metode Simple Moving Average dan Single Exponential Smoothing. Selanjutnya, hasil kedua metode tersebut dibandingkan melalui perhitungan nilai Mean Absolute Percentage Error (MAPE), di mana nilai MAPE akan dipilih salah satu yang memiliki nilai terkecil. Data yang digunakan dalam penelitian ini berupa jumlah penjualan natural bottle 100 ml pada periode Januari hingga Desember 2024, dengan pendekatan kuantitatif untuk pengolahan numerik serta kualitatif untuk memperkaya pemahaman pola permintaan. Hasil penelitian menunjukkan bahwa metode SMA periode 3 (SMA3) menghasilkan akurasi terbaik dengan nilai Mean Absolute Deviation (MAD) sebesar 331.236 dan MAPE 14,71% yang masih tergolong cukup baik (<20%), sedangkan metode SMA2 menunjukkan tingkat kesalahan lebih tinggi dengan MAD 406.368. Pada metode SES, α = 0,5 lebih akurat dibanding α = 0,1, namun tetap berada di bawah kinerja SMA3. Dengan demikian, metode SMA3 direkomendasikan sebagai dasar peramalan penjualan jangka pendek, dan hasil ini penting karena dapat membantu perusahaan menetapkan keputusan produksi yang lebih tepat, efisien, dan sesuai kebutuhan pasar.

The utilization of renewable energy has become a strategic priority in supporting sustainable development, particularly in rural areas with limited access to conventional energy infrastructure. This study aims to analyze the utilization of solar energy for street lighting in rural areas of Java, focusing on community perceptions and acceptance. A quantitative research approach was employed using a structured questionnaire distributed to 85 respondents residing in villages equipped with solar-powered street lighting systems. Data were collected using a five-point Likert scale and analyzed with SPSS version 25. The analysis included descriptive statistics, reliability testing, and multiple linear regression to examine the influence of perceived effectiveness, efficiency, safety and social impact, and sustainability on community acceptance. The results indicate that all perception dimensions have a positive and statistically significant effect on acceptance of solar-powered street lighting, with perceived safety and social impact emerging as the most influential factor. Overall, the findings demonstrate that solar-powered street lighting is perceived as effective, cost-efficient, socially beneficial, and environmentally sustainable. This study provides empirical evidence to support the expansion of solar energy-based public lighting as a viable strategy for enhancing rural infrastructure and promoting sustainable energy transitions in Indonesia.