https://ejournal.nusantarahasanajournal.com/index.php/nhj/issue/feed Nusantara Hasana Journal 2026-03-13T09:48:35-04:00 Muhammad Habibullah Aminy nusantarahasana@gmail.com Open Journal Systems <p>Nusantara Hasana Journal (NHJ) is a Peer-Reviewed, Open Access journal that a scientific paper original articles of research and community engangement and review of the literature.</p> <p> </p> https://ejournal.nusantarahasanajournal.com/index.php/nhj/article/view/1912 PENGARUH PEMBERIAN INTERVENSI BIRTHBALL TERHADAP KEMAJUAN PERSALINAN KALA 1 FASE AKTIF 2026-02-19T09:24:55-05:00 Annisa Ramadhani rnisa2738@gmail.com Fania Nurul Khoirunnisa fanianurul@umkudus.ac.id Nor Asiyah norasiyah@umkudus.ac.id <p><em>Prolonged labor in the first stage is defined as an extended latent phase and an extended active phase. The latent phase is considered prolonged when cervical dilation remains less than 4 cm after 8 hours of regular uterine contractions (more than two contractions within 10 minutes). Meanwhile, a prolonged active phase refers to inadequate cervical dilation progress after the diagnosis of the active phase of the first stage has been established, characterized by cervical dilation of less than 1 cm per hour for at least 2 hours despite ongoing labor progress, and a total duration exceeding 12 hours from 4 cm dilation to complete cervical dilation. Women experiencing prolonged labor are at increased risk of postpartum hemorrhage due to uterine atony, birth canal lacerations, infection, maternal exhaustion, and shock. For the fetus, prolonged labor elevates the risk of severe asphyxia, cerebral trauma, infection, and injury resulting from obstetric interventions. This study aimed to determine the effect of the birth ball intervention on the progress of labor during the active phase of the first stage. A quasi-experimental research design was employed, assessing the duration of the active phase of the first stage of labor using an observation sheet. The study utilized a two-group posttest-only design. The intervention group received the birth ball method, while the control group engaged in light ambulation within the room. Data analysis was conducted using univariate and bivariate approaches. Normality was assessed using the Shapiro–Wilk test, and hypothesis testing was performed using the independent samples t-test. The results of the bivariate analysis using the t-test revealed a p-value of 0.005 (&lt; 0.05), indicating a statistically significant difference between the intervention and control groups in terms of progress during the active phase of the first stage of labor. The mean duration of the active phase in the control group tended to be longer than that in the intervention group. This study demonstrates that the birth ball intervention has a significant effect on the progress of labor during the active phase of the first stage.</em></p> 2026-02-28T00:00:00-05:00 Copyright (c) 2026 Annisa Ramadhani https://ejournal.nusantarahasanajournal.com/index.php/nhj/article/view/1913 HUBUNGAN PEMBERIAN NUTRISI TERHADAP PERTUMBUHAN BAYI DENGAN RIWAYAT BERAT BADAN LAHIR RENDAH (BBLR) 2026-02-19T09:24:16-05:00 Diyanatul Mustafidah 42022170018@std.umku.ac.id Noor Azizah noorazizah@umkudus.ac.id Ummi Kulsum ummikulsum@umkudus.ac.id <p><em>Infants with a history of Low Birth Weight (LBW) are at a higher risk of experiencing growth disturbances in early life. Appropriate nutritional provision—whether through exclusive breastfeeding, formula feeding, or a combination of both—plays a crucial role in supporting the growth of LBW infants. However, in practice, variations in feeding patterns persist and may influence infant growth outcomes, particularly during the age of 1–6 months. This study aimed to determine the association between nutritional provision and growth among infants with a history of Low Birth Weight (LBW) in the working area of Puskesmas Kaliwungu. A retrospective study design was employed. The study population consisted of all infants aged 1–6 months with a history of LBW within the working area of Puskesmas Kaliwungu. A total of 38 infants were included as the sample, selected using a total sampling technique. Data were collected through observation sheets and records from the Maternal and Child Health Handbook (Kartu Menuju Sehat/KMS). Data analysis was conducted using univariate and bivariate methods, with the Fisher’s Exact test applied for statistical analysis. The univariate analysis indicated that the majority of infants with a history of LBW received combined nutrition (breast milk and formula), accounting for 63.2%. Most infants were also classified as having normal growth based on the weight-for-age (WFA) indicator (76.3%). The bivariate analysis using Fisher’s Exact test demonstrated no significant association between nutritional provision and growth among infants with a history of LBW (p-value = 1.000; p &gt; 0.05). In conclusion, this study found no significant relationship between nutritional provision and growth among infants with a history of Low Birth Weight (LBW) in the working area of Puskesmas Kaliwungu.</em></p> 2026-02-28T00:00:00-05:00 Copyright (c) 2026 Diyanatul Mustafidah https://ejournal.nusantarahasanajournal.com/index.php/nhj/article/view/1914 PENGARUH AUDIT TENURE, AUDIT DELAY, DAN ROTASI AUDIT TERHADAP KUALITAS AUDIT SYARIAH PADA PERUSAHAAN YANG TERDAFTAR DI JAKARTA ISLAMIC INDEX 70 (JII70) TAHUN 2022-2024 2026-02-19T09:23:40-05:00 Nurjanah Nurjanah nurj28009@gmail.com Youdhi Prayogo youdhiprayogo@uinjambi.ac.id Faturahman Faturahman faturahman@uinjambi.ac.id <p><em>The purpose of this research is to examine the sharia audit quality of firms listed on the Jakarta Islamic Index 70 (JII70) from 2022 to 2024 and how audit tenure, audit delay, and audit rotation impacted it. In order to maintain stakeholders' and investors' faith in Islamic enterprises' financial statements, Sharia audit quality is crucial. The quantitative methodology used in this study is based on secondary data collected from yearly financial statements and reports prepared by independent auditors. All firms listed on the JII70 make up the study population. Over the course of three years, 15 organizations were selected as research samples by purposive selection. With the help of statistical software, panel data regression is used as the data analysis approach. According to the findings, sharia audit quality is positively impacted by audit rotation and audit tenure, and negatively impacted by audit delays. The quality of sharia audits is significantly impacted by audit tenure, audit delay, and audit rotation all at once. These findings suggest that appropriate audit tenure, audit delay management, and audit rotation are important factors in maintaining auditor independence and enhancing sharia audit quality. This study is expected to contribute theoretically to the development of sharia auditing literature and provide practical considerations for auditors, corporate management, and Islamic capital market regulators.</em></p> 2026-02-28T00:00:00-05:00 Copyright (c) 2026 Nurjanah https://ejournal.nusantarahasanajournal.com/index.php/nhj/article/view/1915 PENGARUH PENERAPAN GREEN ACCOUNTING DAN KINERJA LINGKUNGAN TERHADAP NILAI PERUSAHAAN SEKTOR BASIC MATERIALS YANG TERDAFTAR DI ISSI (2020-2024) 2026-02-19T09:23:06-05:00 Salsabila Dhiva Hauri salsabilasrl90@gmail.com Usdeldi Usdeldi usdeldi@uinjambi.ac.id Marissa Putriana marissa.putriana@uinjambi.ac.id <p><em>This study aims to analyze the effect of green accounting implementation and environmental performance on firm value in the basic materials sector listed on the Indonesia Sharia Stock Index (ISSI) during the 2020–2024 period. Firm value is measured using Tobin’s Q ratio, green accounting is measured through environmental cost ratios, and environmental performance is measured using the PROPER rating. This research employs a quantitative approach using panel data regression analysis with EViews software. The research sample consists of 9 basic materials companies listed on ISSI during the observation period. The data are obtained from companies’ annual reports, sustainability reports, and PROPER reports. The results show that the implementation of green accounting has a positive and significant effect on firm value, while environmental performance does not have a significant effect on firm value. These findings indicate that investors still place greater emphasis on financial aspects than on environmental performance when assessing firm value.</em></p> 2026-02-28T00:00:00-05:00 Copyright (c) 2026 Salsabila Dhiva Hauri https://ejournal.nusantarahasanajournal.com/index.php/nhj/article/view/1893 ANALISIS KESIAPAN MANAJEMEN SEKOLAH DALAM IMPLEMENTASI PENGELOLAAN ARSIP DIGITAL (STUDI KASUS TK SWASTA DI KOTA MATARAM) 2026-02-02T21:48:05-05:00 Alfiatmi Laelatunnufus nufus.alfia@gmail.com Lulu Il Muntaz lulukilmuntaz@gmail.com Siti Julaikha julaikhaagnia50@gmail.com <p><em>Digital transformation demands mature school management readiness to ensure the sustainability of administrative governance. This study aims to analyze school management readiness in implementing digital archive management at a private kindergarten in Mataram. Using a descriptive qualitative method with a case study design, data were collected through in-depth interviews, observation, and documentation involving the school principal and teaching staff. The results indicate that school management readiness is in an unsystematic transition phase. Managerially, there is a high leadership disposition or commitment to innovate, but it is not yet supported by adequate human resource technical competence in digital document management. Management infrastructure readiness remains low due to limited technological devices and budget constraints. Furthermore, the managerial aspects have not been formally institutionalized in written policies or Standard Operating Procedures (SOP). This study concludes that strengthening school management through continuous training, formalizing policies, and optimizing cloud-based technology are key to a successful transition toward accountable digital archiving</em><em>.</em></p> 2026-02-28T00:00:00-05:00 Copyright (c) 2026 Alfiatmi Laelatunnufus https://ejournal.nusantarahasanajournal.com/index.php/nhj/article/view/1905 PENGUATAN LITERASI FIKIH MUAMALAH MAHASISWA FAKULTAS AGAMA ISLAM UNIZAR DALAM MENILAI HUKUM BUNGA BANK KONVENSIONAL DAN PRAKTIK PINJAMAN ONLINE MENGGUNAKAN PENDEKATAN BERPIKIR KRITIS 2026-02-12T07:26:11-05:00 Herzi Fawaz herzifawaz@unizar.ac.id <p><em>Muamalah fiqh literacy constitutes an essential competency for students of the Faculty of Islamic Studies in responding to the dynamics of contemporary financial transactions. The proliferation of conventional bank interest practices and online lending platforms requires students to possess the ability to understand and critically assess the relevance of such practices in light of Sharia principles through sound argumentation and critical reasoning. This study aims to analyze the enhancement of muamalah fiqh literacy among students of the Faculty of Islamic Studies at Unizar in evaluating the legal status of conventional bank interest and online lending practices through a critical thinking approach. The research employs a qualitative method with a case study design. Data were collected through in-depth interviews, group discussions, classroom observations, and document analysis in the form of student assignments. Data analysis was conducted through the stages of data reduction, data display, and conclusion drawing. The findings indicate that the critical thinking approach effectively strengthens students’ muamalah fiqh literacy, as evidenced by their improved ability to identify elements of riba, analyze divergent scholarly opinions, and construct systematic legal arguments regarding conventional bank interest and online lending practices. Nevertheless, the study also reveals limitations in students’ initial conceptual understanding of contractual frameworks (ʿaqd) and the mechanisms of modern financial transactions. This research recommends the integration of case-based and critical thinking-oriented muamalah fiqh instruction as a strategic approach to strengthening Islamic legal literacy in higher education institutions.</em></p> 2026-02-28T00:00:00-05:00 Copyright (c) 2026 Herzi Fawaz https://ejournal.nusantarahasanajournal.com/index.php/nhj/article/view/1910 KETERLIBATAN ORANG TUA DALAM PENANGANAN ANAK BERKEBUTUHAN KHUSUS (DISABLITAS SOSIAL) 2026-02-17T10:11:46-05:00 Elisabeth F Lekatompessy elzhfebry@gmail.com Janne E Kumbubui jenny.eva.kumbubui@gmail.com Yemima Rumahpasal Rumahpasaly@gmail.com Melsiana Tasidjawa melsianatasidjawa@gmail.com Robi lehalima robilehalima3@gmail.com <p><em>Parental involvement constitutes a crucial factor in the care and development of children with special needs (CSN). Empirical studies demonstrate that parental support and active participation exert a significant impact on the social, emotional, and academic development of children with disabilities. This study aims to analyze the importance of parental involvement in the management of children with special needs and to identify the factors influencing the effectiveness of such involvement based on recent scholarly literature. This research employs a systematic literature review method of studies published between 2020 and 2025 addressing parental involvement in the care and intervention of children with special needs. The findings indicate that optimal parental involvement encompasses several key dimensions, including acceptance of the child’s condition, effective communication with professionals, participation in therapeutic programs, and the provision of structured support within the home environment. The factors influencing the effectiveness of parental involvement include parents’ educational level, socioeconomic status, access to services, and the availability of social support. It can therefore be concluded that active and structured parental involvement significantly enhances developmental outcomes for children with special needs. Consequently, systematic training programs and sustained support mechanisms for parents of children with special needs are strongly recommended.</em></p> 2026-02-28T00:00:00-05:00 Copyright (c) 2026 Elisabeth F Lekatompessy https://ejournal.nusantarahasanajournal.com/index.php/nhj/article/view/1901 PERSEPSI MASYARAKAT TERHADAP ASURANSI, KASUS GAGAL BAYAR, DAN PROGRAM PENJAMINAN POLIS ASURANSI 2026-02-11T00:42:12-05:00 Ni Ketut Budiningsih ktbudiningsih@gmail.com I Wayan Priyana Agus Sudharma priyasudharma@unud.ac.id Made Sinthya Aryasthini Mahaendrayasa sinthyaaryasthini@unud.ac.id Diah Pradnyadewi T diahpradnyadewi@unud.ac.id Ida Ayu Intan Rahmanti idaayuintanr@gmail.com <p><em>Insurance policy ownership data has experienced a downward trend from year to year. The occurrence of insurance default cases is thought to have reduced consumer trust in insurance services. Therefore, the Policy Protection Program (PPP) is expected to be able to restore public trust. This study aims to analyze public perceptions regarding insurance policy ownership. This study also analyzes how default cases that occur affect public trust. In the final stage, this study analyzes consumer perceptions regarding PPP. This study uses a qualitative research method in primary data analysis. The scale used is the Likert Scale. The results are that public perceptions regarding insurance policy ownership are influenced by public perception, level of trust, financial literacy, and risk analysis.</em></p> 2026-02-28T00:00:00-05:00 Copyright (c) 2026 Ni Ketut Budiningsih https://ejournal.nusantarahasanajournal.com/index.php/nhj/article/view/1918 HUBUNGAN KEBIASAAN MENCUCI WAJAH DENGAN KEJADIAN ACNE VULGARIS PADA MAHASISWA KEDOKTERAN 2026-02-20T11:13:38-05:00 Dhandi Mahardika Hidayat ririarisanty@umsu.ac.id Riri Arisanty Safrin Lubis ririarisanty@umsu.ac.id Nita Andrini ririarisanty@umsu.ac.id Irfan Darfika Lubis ririarisanty@umsu.ac.id <p><strong><em>&nbsp;</em></strong><em>Acne vulgaris is a common skin disorder among medical students. Proper facial cleansing habits may influence the occurrence of acne vulgaris. To examine the relationship between facial cleansing habits and the occurrence of acne vulgaris among 2022 cohort students at the Faculty of Medicine, University of Muhammadiyah North Sumatra. <strong>&nbsp;</strong>This analytic cross-sectional study involved 156 students enrolled through consecutive sampling. Facial cleansing habits were assessed using a validated closed-ended questionnaire, while acne vulgaris occurrence was determined through direct clinical inspection by a dermatology specialist. Data were analyzed using Chi-Square test at significance level p &lt; 0.05. <strong>&nbsp;</strong>A total of 55.8% demonstrated adequate facial cleansing habits, while 41.0% experienced acne vulgaris. Statistical analysis indicated a significant association between facial cleansing habits and acne vulgaris occurrence (p = 0.012). <strong>&nbsp;</strong>There is a significant relationship between facial cleansing habits and acne vulgaris occurrence. Proper facial cleansing habits may serve as a practical non-pharmacological strategy to prevent acne vulgaris.</em></p> 2026-02-28T00:00:00-05:00 Copyright (c) 2026 Dhandi Mahardika Hidayat https://ejournal.nusantarahasanajournal.com/index.php/nhj/article/view/1904 PENGARUH VARIASI KETEBALAN PCM TERHADAP KINERJA PEMANAS AIR TENAGA MATAHARI TERMOSIFON 2026-02-15T09:27:48-05:00 A. Syahrinaldy Syahruddin a.syahrinaldy@ith.ac.id <p><em>Solar water heater technology is increasingly in demand by the wider community, this has led to an increasing number of research related to solar water heaters. The working efficiency of a thermosyphon solar water heater with the integration of heat storage materials is presented in this study. Heat absorbing collectors with varying thicknesses of paraffin wax PCM as the heat storage material are modeled and then the performance calculated theoritically. The variations thickness of the heat storage material are 6 mm, 10 mm, and 15 mm, respectively. The theoritically calculation conducted based on experimental data collection with varying constant solar radiation. The results of this study show that the working efficiency of the heat absorbing collector with a PCM thickness of 15 mm is greater when compared to thicknesses of 10 mm and 6 mm or collectors without heat storage material with an average efficiency of 67.49%. </em></p> 2026-02-28T00:00:00-05:00 Copyright (c) 2026 A. Syahrinaldy Syahruddin https://ejournal.nusantarahasanajournal.com/index.php/nhj/article/view/1911 ANALISIS KAPASITAS INFILTRASI: STUDI KASUS GENANGAN BANJIR PADA DAERAH ALIRAN SUNGAI UNUS KOTA MATARAM 2026-02-17T10:55:44-05:00 M. Arifudin Fahmi anantatelaga@gmail.com Syakirin Syakirin Syakirin1@gmail.com Edelweis Edelweis Edelweis1122@hmail.com <p><em>The Unus sub-watershed in the Sandubaya, Cakranegara, and Mataram districts of Mataram City plays a crucial role in the hydrological cycle, particularly in the process of rainwater infiltration. This study aims to identify and analyze soil infiltration capacity in the area, review soil conditions, infiltration rates, and identify factors contributing to frequent flooding. The research method involved measuring infiltration rates at various points using a Double Ring Infiltrometer and analyzing infiltration capacity using the Horton method. The results showed that the average infiltration rate in the Unus Watershed (DAS) was 16.38 cm/hour, which is categorized as fast. The correlation analysis between the Horton method and field testing showed a very strong relationship, with an average correlation coefficient of 0.880, indicating that this method can be used to estimate infiltration capacity in the study area. Furthermore, the analysis showed that the average infiltration coefficient in the Unus Watershed was 0.892, or 89%, with an average infiltration rate of 0.024 m3/hour. The main factors influencing infiltration rate are soil water content and soil type, with soil with lower water content tending to have higher infiltration rates. The dominant soil types in the Unus Watershed are sand and clay, with sand representing 43.13% and silt accounting for 48.94%. The results of this study can inform more effective water management strategies, including land-use planning, vegetation maintenance, and drainage infrastructure development to reduce the risk of flooding in the Unus Sub-Watershed.</em></p> 2026-02-28T00:00:00-05:00 Copyright (c) 2026 M. Arifudin Fahmi https://ejournal.nusantarahasanajournal.com/index.php/nhj/article/view/1923 DIVERSITY OF ANTIPYRETIC PLANTS IN PURWOREJO REGENCY, CENTRAL JAVA PROVINCE, INDONESIA 2026-02-25T09:39:15-05:00 Slamet Mardiyanto Rahayu slamet.mardiyantorahayu84@gmail.com Wahyu Aprilyaningsih wahyuaprilyaningsih@gmail.com <p><em>This study investigates the diversity of antipyretic plants traditionally utilized by local communities in </em><em>Purworejo Regency</em><em>, with a particular focus on Guyangan Village. Employing an ethnobotanical approach that integrates field observation, semi-structured interviews, and taxonomic identification, the research documents plant species used in the management of fever and analyzes associated traditional knowledge. The findings reveal that five plant species are commonly employed as antipyretic remedies: </em><em>Annona muricata</em>, <em>Bryophyllum pinnatum</em>, <em>Curcuma xanthorrhiza</em>, <em>Moringa oleifera</em>, and <em>Zingiber officinale</em><em>. These species are utilized in various preparation forms, reflecting localized knowledge systems and adaptive healthcare practices. The study highlights the importance of preserving ethnomedicinal knowledge while providing baseline data to support future phytochemical, pharmacological, and conservation research initiatives in Central Java.</em></p> 2026-02-28T00:00:00-05:00 Copyright (c) 2026 Slamet Mardiyanto Rahayu https://ejournal.nusantarahasanajournal.com/index.php/nhj/article/view/1907 PENGARUH PELAPORAN ENVIRONMENTAL, SOCIAL, AND GOVERNANCE (ESG) TERHADAP TINGKAT UNDERPRICING PADA PERUSAHAAN IPO DI BURSA EFEK INDONESIA PERIODE 2021-2024 2026-02-12T08:38:48-05:00 Hafiz Wahyu Syahputra hafizwahyu22@gmail.com Ahmad Faisol hafizwahyu22@gmail.com <p><em>This study aims to examine the effect of Environmental, Social, and Governance (ESG) reporting on the level of underpricing among firms conducting Initial Public Offerings (IPOs) on the Indonesia Stock Exchange during the 2021-2024 period. This research employs a quantitative research design. The data used in this study are cross-sectional data obtained from 102 Indonesian companies that published Annual Reports and Sustainability Reports prior to their IPOs over the 2021–2024 period. The analytical method applied is Ordinary Least Squares (OLS) regression with Huber White robust standard errors, using EViews version 13 as the statistical software. The results indicate that ESG reporting, as reflected in Sustainability Reports disclosed prior to IPOs, has a significant negative effect on the level of underpricing. In addition, the findings reveal a significant difference in underpricing between companies that disclose ESG information and those that do not disclose ESG information prior to IPOs.</em></p> 2026-02-28T00:00:00-05:00 Copyright (c) 2026 Hafiz Wahyu Syahputra https://ejournal.nusantarahasanajournal.com/index.php/nhj/article/view/1917 ANALISIS PENERAPAN AKUNTANSI SYARIAH BERDASARKAN PSAK 402 PADA PEMBIAYAAN MURABAHAH DI KOPERASI SYARIAH SERBA USAHA SALIMAH JAMBI 2026-02-20T11:14:15-05:00 Jamiah Jamiah jamiahvivoy@gmail.com Mellya Embun Baining mellyaembunbaining@uinjambi.ac.id Laily Ifazah Lailyifazah@uinjambi.ac.id <p><em>The background of this research focuses on the importance of implementing sharia accounting based on the provisions of PSAK 402. This study aims to analyze the application of sharia accounting based on PSAK 402 in murabahah financing and identify obstacles that often occur in murabahah financing at the Salimah Multipurpose Sharia Cooperative. This study uses a qualitative method with a descriptive approach. Data collection techniques are carried out through observation, interviews, and documentation. The results of the study indicate that the application of murabahah financing accounting at the Salimah Multipurpose Sharia Cooperative is not fully in accordance with the provisions of PSAK 402. The inconsistency is found in the aspects of recognition and measurement, as well as presentation. Where the Salimah Multipurpose Sharia Cooperative does not apply fines, down payments, realization of receivables, and presentation of murabahah expenses. However, in the disclosure aspect, the application of murabahah financing accounting is in accordance with the provisions of PSAK 402. The obstacle that often occurs in murabahah financing at the Salimah Multipurpose Sharia Cooperative is the existence of problematic financing. Problematic financing occurs because, of all customers or members served, some members fail to fulfill their monthly mandatory savings obligations. This study concludes that sharia accounting practices in cooperatives are quite good, but not yet fully compliant with PSAK 402 standards and therefore require improvement.</em></p> 2026-02-28T00:00:00-05:00 Copyright (c) 2026 Jamiah https://ejournal.nusantarahasanajournal.com/index.php/nhj/article/view/1908 ANALISIS PENERAPAN AKUNTANSI SYARIAH BERDASARKAN PSAK 407 PADA PEMBIAYAAN IJARAH MULTIJASA DI BMT BINA INSAN SEJAHTERA KOTA JAMBI 2026-02-12T08:38:08-05:00 Nisa Rara Aulia nisarara1433@gmail.com Khairiyani Khairiyani Khairiyani@uinjambi.ac.id Kurniyati Kurniyati kurniyati@uinjambi.ac.id <p><em>Multi-service ijarah financing is one of the financing products at BMT that requires accounting records referring to PSAK 407. However, the implementation of this standard has not been fully optimal due to limited understanding of managers. This study aims to determine the accounting recording practices of multi-service ijarah financing at BMT Bina Insan Sejahtera, Jambi City, assess its compliance with PSAK 407, and determine the reasons for the suboptimal implementation. This study uses a qualitative approach with case study methods and field research. Data were collected through interviews, documentation, and observation, then analyzed through data reduction, data presentation, and drawing conclusions. The results of the study indicate that the recording of multi-service ijarah financing has been carried out in an orderly manner, with the recognition of ijarah receivables and the separation of principal, service income (fees), and alms. However, this practice is not fully compliant with PSAK 407, particularly in the presentation and disclosure aspects of financial statements. This discrepancy is influenced by limited understanding, lack of training, and the non-physical nature of the contract. This study concludes that the implementation of multi-service ijarah accounting at the BMT is quite good, however, improvements are still needed to align with PSAK 407 through training and mentoring from relevant agencies.</em></p> 2026-02-28T00:00:00-05:00 Copyright (c) 2026 Nisa Rara Aulia https://ejournal.nusantarahasanajournal.com/index.php/nhj/article/view/1906 ANALISIS PENERAPAN PENCATATAN DAN PELAPORAN KEUANGAN MASJID DALAM MENINGKATKAN TRANSPARANSI DAN AKUNTABILITAS ( Studi Pada Masjid Besar Nurul Jama’ah Kec. Tanah Merah ) 2026-02-12T08:41:14-05:00 Nurhabiba Nurhabiba nurhabiba963@gmail.com Usdeldi Usdeldi usdeldi@uinjambi.ac.id Marissa Putriana marissa.putriana@uinjambi.ac.id <p style="margin: 0cm; margin-bottom: .0001pt; text-align: justify;"><em><span lang="EN-US" style="font-size: 11.0pt;">Mosque financial management plays an important role in maintaining the trust of the congregation as the party providing funds. This study aims to analyze the practices of mosque financial recording and reporting in improving transparency and accountability at the Grand Mosque of Nurul Jama’ah. The focus of the study includes financial transaction recording and financial reporting. This research uses a descriptive qualitative method with data collection techniques through interviews, observation, and documentation. The research informants consist of mosque administrators and congregation members. The data were analyzed by describing the financial management practices implemented in the field and examined using Practice-Based Financial Reporting Theory. The results of the study show that mosque financial recording is carried out in a simple manner using a single cash book with a single-entry system, where all receipts and expenditures are recorded chronologically and supported by transaction evidence. Financial reports are delivered regularly to the congregation every Friday through direct announcements and the mosque information board. However, the recording and reporting of mosque assets have not been carried out systematically, so financial information is still limited to cash aspects. Nevertheless, these financial management practices reflect the mosque administrators’ efforts toward transparency and accountability to the congregation.</span></em></p> 2026-02-28T00:00:00-05:00 Copyright (c) 2026 Nurhabiba https://ejournal.nusantarahasanajournal.com/index.php/nhj/article/view/1903 ANALISIS PENGELOLAAN KEUANGAN SYARIAH DALAM MENINGKATKAN TRANSPARANSI PADA YAYASAN PENDIDIKAN ISLAMIC BOARDING SCHOOL AL-ANWAR PETANANG KUMPEH 2026-02-09T11:30:38-05:00 Windayani Windayani Wyani2964@gmail.com Usdeldi Usdeldi usdeldi@uinjambi.ac.id Muthmainnah Muthmainnah muthmainnah@uinjambi.ac.id <p style="margin: 0cm; margin-bottom: .0001pt; text-align: justify;"><em><span lang="EN-US" style="font-size: 11.0pt;">This study is entitled “Analysis of Sharia Financial Management in Enhancing Transparency at the Islamic Boarding School Education Foundation Al-Anwar Kumpeh.” The background of this research emphasizes the importance of implementing sharia financial management in Islamic educational institutions to create transparency, accountability, and financial governance aligned with Islamic values. The purpose of this study is to analyze the financial management system, identify existing obstacles, and find solutions to improve financial transparency at the Al-Anwar Foundation. This research employs a descriptive qualitative method, with data collection techniques including interviews, observations, and documentation. Data analysis was conducted using the Miles and Huberman model through the stages of data reduction, data display, and conclusion drawing. The results show that financial management at the Al-Anwar Foundation has implemented sharia principles such as trustworthiness (amanah), justice, and hisbah through participatory budgeting and record-keeping based on written evidence. However, several obstacles remain, including limited human resources, manual recording systems, and unstable funding income. The foundation addresses these challenges by setting budget priorities, providing sharia financial management training, and implementing social policies for underprivileged students. This study concludes that sharia financial management at the Al-Anwar Foundation has been carried out well; however, improvements in professional capacity and financial system digitalization are still needed to strengthen transparency.</span></em></p> 2026-02-28T00:00:00-05:00 Copyright (c) 2026 208-217 https://ejournal.nusantarahasanajournal.com/index.php/nhj/article/view/1872 PENGARUH MUTU PELAYANAN KEFARMASIAN TERHADAP LOYALITAS PASIEN RAWAT JALAN DI INSTALASI FARMASI RSUD dr. R. SOETIJONO BLORA 2026-01-22T06:56:44-05:00 Dhevi Novitasari dhevinovitasari482@gmail.com Ahmad Suriyadi Muslim ahmadsuriyadi@umkudus.ac.id Ulviani Yulia Husna ulvianiyuliahusna@umkudus.ac.id <p><em>Pharmaceutical services provided by pharmacists and pharmacy personnel in healthcare facilities must consistently maintain high service quality. In addition to ensuring the safety and effectiveness of therapy, good service quality can enhance patient satisfaction and loyalty. The objective of this study was to determine the effect of the quality of clinical pharmaceutical services on outpatient loyalty at dr. R. Soetijono Regional General Hospital, Blora. This study employed a quantitative design with a cross-sectional approach. The research sample was selected using purposive sampling, with inclusion criteria consisting of outpatients who had received pharmaceutical services at least once. Data were analyzed using the chi-square statistical test to examine the effect of pharmaceutical service quality on patient loyalty. The results from 400 respondents indicated that the overall quality of pharmaceutical services was rated as good by 278 respondents (69.5%), and 303 respondents (75.8%) were categorized as loyal patients. Chi-square analysis yielded a p-value of &lt; 0.001, indicating a significant effect of pharmaceutical service quality on outpatient loyalty at dr. R. Soetijono Regional General Hospital, Blora.</em></p> 2026-02-28T00:00:00-05:00 Copyright (c) 2026 Dhevi Novitasari https://ejournal.nusantarahasanajournal.com/index.php/nhj/article/view/1924 ANALISIS PERSEPSI DAN POTENSI PENERAPAN URBAN FARMING SEBAGAI INOVASI BUDIDAYA DI SB SIKL KUALA LUMPUR 2026-02-26T10:46:59-05:00 Ulil Hanifah rennantilunnadiyah@gmail.com Rennanti Lunnadiyah Aprilia rennantihadeejah@gmail.com <p><em>Urban farming is a cultivation innovation that is highly relevant for environments with limited land availability and can also function as a contextual learning medium in community-based educational settings, including the Sanggar Belajar (SB) of SIKL Kuala Lumpur. This study aimed to analyze perceptions and the potential implementation of urban farming as a cultivation innovation based on the views of three respondent groups: teachers/sanggar managers, parents of Grade 5 students, and Grade 5 students. The study employed a descriptive quantitative approach using a Likert-scale questionnaire (1–5). The respondents consisted of 4 teachers/sanggar managers, 7 parents, and 13 students. Data were analyzed using total scores, mean values, and the Respondent Achievement Level (TCR), and then interpreted into perception categories. The results showed that teachers/sanggar managers had a positive perception of urban farming, with a high category score (mean = 4.00; TCR = 80.00%), particularly in terms of conceptual understanding and its relevance to learning activities. Parents also demonstrated a positive perception in the high category (mean = 4.02; TCR = 80.48%), with the strongest support related to economic benefits, family access to fresh vegetables, and social cohesion. Meanwhile, students showed high to very high enthusiasm toward urban farming activities, especially in planting, caring for plants, harvesting, and feeling proud of consuming the harvest together. These findings indicate that urban farming has strong potential to be developed as a learning and community empowerment program at SB SIKL Kuala Lumpur. The main challenges are related to the availability of facilities, initial resource support, and sustained participation.</em></p> 2026-02-28T00:00:00-05:00 Copyright (c) 2026 Ulil Hanifah https://ejournal.nusantarahasanajournal.com/index.php/nhj/article/view/1926 DARI ORIENTASI ESG KE WORD OF MOUTH: PERAN MEDIASI KEPERCAYAAN KONSUMEN DAN PENCIPTAAN NILAI PELANGGAN 2026-02-27T08:48:49-05:00 Rinaldi Bursan rbursan@gmail.com Prakarsa Panjinegara Rinaldi.bursan@feb.unila.ac.id Faila Shofa Rinaldi.bursan@feb.unila.ac.id Doni Sagitarian Warganegara Rinaldi.bursan@feb.unila.ac.id <p><em>Environmental, Social, and Governance (ESG) orientation is increasingly being adopted by companies as a sustainability strategy, yet understanding how this orientation translates into consumer behavioral responses remains limited. This study aims to explain the processual mechanisms linking ESG orientation to consumer word of mouth through the mediating role of consumer trust and customer value creation. Drawing on commitment–trust theory and the customer value creation literature, this study develops a conceptual model that positions customer trust and value as key mechanisms in this relationship. Data were collected through a survey of consumers who had experience with companies that actively communicate ESG practices and were analyzed using partial least squares structural equation modeling (PLS-SEM). The analysis results indicate that ESG orientation positively influences consumer trust, which in turn drives customer value creation. Customer value creation proved to be a significant predictor of word of mouth. Furthermore, the results of the indirect effects test confirmed that consumer trust and customer value creation, respectively, mediate the relationship between ESG orientation and word of mouth. This study contributes to the sustainable marketing literature by demonstrating that ESG orientation does not operate solely as a symbolic signal, but rather as a relational mechanism that shapes consumer values ​​and behavior. From a managerial perspective, these findings emphasize the importance of managing ESG as a trust-based and customer experience strategy to drive sustainable consumer advocacy.</em></p> 2026-02-28T00:00:00-05:00 Copyright (c) 2026 Rinaldi Bursan https://ejournal.nusantarahasanajournal.com/index.php/nhj/article/view/1928 MEKANISME REGULASI SEL 2026-03-02T02:37:08-05:00 Suharni Suharni suharni@fk.unbrah.ac.id Nurul Afifa suharni@fk.unbrah.ac.id Shafa Aqila suharni@fk.unbrah.ac.id <p><em>The cell cycle is a fundamental biological process that regulates growth, DNA replication, and cell division in a coordinated manner. Cell cycle regulation plays a crucial role in maintaining tissue homeostasis, genome stability, and preventing uncontrolled cell proliferation. Disruptions in cell cycle regulatory mechanisms are known to contribute to various diseases, particularly cancer, through the loss of checkpoint control and excessive activation of proliferation pathways. Therefore, studying cell cycle regulatory mechanisms is crucial to strengthen biological understanding and its clinical implications in the development of molecularly targeted therapies. This study employed a literature review method with a descriptive-analytical approach. Data were obtained from international scientific articles published in reputable databases and analyzed qualitatively to examine the molecular mechanisms of cell cycle regulation, the role of cyclin-CDK complexes, checkpoint systems, CDK inhibitors, and their association with physiological and pathological conditions. The results indicate that cell cycle regulation is primarily controlled by the activity of cyclin-CDK complexes, which operate in a phase-specific and coordinated manner. Checkpoint systems at the G1/S, G2/M transitions, and spindle assembly function as surveillance mechanisms to ensure accurate DNA replication and chromosome division. Regulatory pathways such as Rb-E2F and p53 play a crucial role in arresting the cell cycle upon DNA damage or cellular stress. Furthermore, it has been discovered that the ubiquitin-proteasome-based protein degradation system also plays a role in regulating the stability of cell cycle regulators, thus refining the classical regulatory model that previously focused solely on cyclin-CDK activation. Cell cycle regulation is a highly controlled, dynamic, and integrated biological process, with cyclin-CDK complexes and checkpoint systems playing a central role in determining the continuation of cell proliferation. A comprehensive understanding of these regulatory mechanisms provides a crucial contribution to the development of therapeutic strategies, particularly in the treatment of cancer and other proliferative disorders, through approaches based on cell cycle pathway control.</em></p> 2026-02-28T00:00:00-05:00 Copyright (c) 2026 Suharni https://ejournal.nusantarahasanajournal.com/index.php/nhj/article/view/1937 KESADARAN SAAT MAKAN DAN HUBUNGANNYA DENGAN KESEHATAN HOLISTIK DI ERA MODERN 2026-03-06T10:54:56-05:00 Juwinner Kasingku kasingkujuwinnerdedy@gmail.com Winda Novita Warouw windawarouw@unklab.ac.id <p><em>Human health includes physical, mental, and spiritual well-being, all of which are closely connected. In today’s modern era, many people consume fast food and processed foods that are high in sugar, fat, and salt. These habits increase the risk of diseases such as obesity, type 2 diabetes, and heart disease. This study aims to examine the importance of a healthy diet for human health based on scientific research and the writings of the Spirit of Prophecy. The method used is a literature review by collecting and analyzing relevant books and academic journals related to this topic. The findings show that a simple and natural diet, rich in plant-based foods such as fruits, vegetables, whole grains, and nuts, helps maintain physical health, strengthen the immune system, and support mental clarity and emotional stability. In contrast, overeating and irregular eating habits can disrupt the body’s metabolism, reduce concentration, and affect mood. The Spirit of Prophecy also emphasizes that the human body is the temple of the Holy Spirit and should be cared for responsibly. Therefore, self-control in food choices is important not only for physical health but also for character development and spiritual growth. By gradually and consistently applying healthy eating habits such as planning meals and reducing processed foods, individuals can achieve a healthier, more balanced life that is in harmony with God’s will.</em></p> 2026-02-28T00:00:00-05:00 Copyright (c) 2026 Juwinner Dedy Kasingku https://ejournal.nusantarahasanajournal.com/index.php/nhj/article/view/1940 PENGARUH KEBIJAKAN DIVIDEN DAN STRUKTUR MODAL TERHADAP NILAI PERUSAHAAN DENGAN CORPORATE SOCIAL RESPONSIBILITY (CSR) SEBAGAI VARIABEL MODERASI STUDI PADA PERUSAHAAN FOOD AND BEVERAGE DI BURSA EFEK INDONESIA PERIODE 2022–2024 2026-03-10T07:42:53-04:00 Entin Melanda Sari entinmelandas@gmail.com Sri Hasnawati sri.hasna2015@gmail.com <p style="margin: 0cm; margin-bottom: .0001pt; text-align: justify;"><em><span lang="EN-US" style="font-size: 11.0pt;">This study aims to analyze the effect of dividend policy and capital structure on firm value with Corporate Social Responsibility (CSR) as a moderating variable in food and beverage companies listed on the Indonesia Stock Exchange during the 2022–2024 period. The study employs a quantitative approach using secondary data obtained from financial statements, annual reports, and sustainability reports. The sampling technique used purposive sampling, resulting in 28 companies as research samples with a total of 84 observations. The analysis method applied panel data regression with Moderated Regression Analysis (MRA) using EViews 13 software. The variables used in this study include dividend policy proxied by Dividend Payout Ratio (DPR), capital structure proxied by Long-term Debt to Equity Ratio (LtDER), firm value proxied by Price to Book Value (PBV), and Corporate Social Responsibility (CSR) measured using the GRI Standards 2021 disclosure index. The results indicate that dividend policy does not have a significant effect on firm value. Meanwhile, capital structure has a negative and significant effect on firm value, indicating that higher long-term debt tends to reduce firm value. Furthermore, CSR is not able to moderate the relationship between dividend policy and firm value. However, CSR is proven to moderate the relationship between capital structure and firm value by weakening the negative impact of capital structure on firm value. These findings imply that CSR disclosure plays an important role in improving investor confidence and reducing negative perceptions related to financial risk caused by high debt levels. Therefore, companies are encouraged to strengthen CSR implementation as part of their long-term strategy to enhance firm value and maintain business sustainability.</span></em></p> 2026-02-28T00:00:00-05:00 Copyright (c) 2026 Entin Melanda Sari https://ejournal.nusantarahasanajournal.com/index.php/nhj/article/view/1946 PEMBENTUKAN KARAKTER KEPEMIMPINAN DAN ANTI-BULLYING PADA ANAK USIA SEKOLAH DASAR (Sosialisasi dan Pelatihan bagi Anak-Anak Panti Asuhan Cipta Waris Papua Kabupaten Sorong) 2026-03-13T09:48:35-04:00 Adolfina Putnarubun adolfinaputnarubun87@gmail.com I Dewi Ayu N. U. Sastrani adolfinaputnarubun87@gmail.com Chesye Figeline Liklikwatil adolfinaputnarubun87@gmail.com Leidy Damima adolfinaputnarubun87@gmail.com Daniel Dinelson Asmuruf adolfinaputnarubun87@gmail.com Sisilia Euodia Santi adolfinaputnarubun87@gmail.com Heru Hiskia Hegemur adolfinaputnarubun87@gmail.com Jenifer Palijama adolfinaputnarubun87@gmail.com Amelia Rerei adolfinaputnarubun87@gmail.com Rendy Kilala adolfinaputnarubun87@gmail.com <p><em>This community service activity aims to increase children's understanding of the dangers of bullying and instill leadership values ​​from an early age. The program was implemented at the Cipta Waris Papua Orphanage in Sorong Regency, using interactive outreach methods through material delivery, discussions, educational games, and question-and-answer sessions. Fourteen elementary school-aged children participated in the activity. Results showed that participants understood the meaning of bullying, its forms, and its negative impacts. Furthermore, this activity also increased children's understanding of the importance of responsibility, cooperation, and self-confidence as part of leadership character. This program is expected to contribute to children's character development and create a social environment of mutual respect.</em></p> 2026-02-28T00:00:00-05:00 Copyright (c) 2026 Adolfina Putnarubun