University students in Malaysia were identified as a high-risked population for smartphone addiction. It was proved that repetitive movements when using a smartphone will eventually lead to musculoskeletal disorders (MSD). The main objectives of this study were to assess the level of smartphone addictions and the presence of MSD among university students in Malaysia. Moreover, this study tried to explore the association between the two objectives above. Two hundred and twenty-six (n=226) university students in Malaysia aged 17-35 years old participated in this study through convenience sampling. Participants were asked to complete a set of self-reported questionnaires via online. The data were analysed by using descriptive analysis and inferential analysis (Spearman correlation test). About 82.3% (n=186) of participants reported the presence of MSD symptoms in at least one body part and neck has the highest prevalence of MSD, 65.9% (n=149). Moreover, the study also found that 73.5% (n=166) of participants were at risk of having smartphone addiction. After analysis, the presence of MSD in 17 body parts showed significant positive association (p<0.05) with smartphone addiction. However, all of them had a low correlation score (r<0.18). The high prevalence of smartphone addiction among university students is alarmed in the study.

Many research articles have studied the conflicts and stress experienced by parents and mothers of special needs children with different disability such as autism, cerebral palsy, learning disabilities, down syndrome and others. Unfortunately, there are lack of study focusing the experiences of Malaysian fathers of special needs children. This study aimed to examine the stress level using Parental Stress Scale (PSS) and quality of life (QOL) using WHOQOL-BREF, a short version of QOL and to study correlation between stress and quality of life. Two hundred and fifty-six (n=256) samples included fathers of special needs children (n=128) and fathers of typical children (n=128) were recruited into this cross-sectional study from centers or schools in Klang Valley. A set of questionnaire containing 3 sections were distributed via hard copies and online survey. Section 1 comprised father’s demographic data and child’ demographic data and Section 2 was a questionnaire Parental Stress Scale (PSS) to assess stress of fathers and Section 3 was WHOQOL-BREF questionnaire to examine the quality of life of fathers. The demographic data, PSS score and WHOQOL score was analysed using descriptive analysis. Meanwhile, Pearson r was used to identify the correlation between stress and quality of life of fathers of special needs children. The findings of the study showcased that fathers of special needs children have higher mean stress level (M=44.50) and lower quality of life (M=14.16) and where else, fathers of typical children has lower stress level (M=39.70) and higher quality of life (M=15.41). The Person r correlation test indicated moderate negative correlation between stress and quality of life (QOL) of fathers of special needs children, r= .328, p<0.01, two-tailed, n=128. Higher parental stress indicated lower level of sensitivity and poorer quality of parental-child relationship.

Halal and haram become sensitive and interesting issues because the obligation of a Muslim is bound by shari'ah law in its activity. The issue of prohibition of food, beverage and medicinal products has been on the rise several times in Muslim societies, as in the case of 2000, Indonesian Muslims were overwhelmed with Monosodium Glutamate (MSG) products in their production process using a catalyst from Bactosoytone containing pig enzymes, issued a fatwa to revoke the product from circulation and declare haram for consumption.After that, 2016 was raised again the case with the bakery products of famous brands in Indonesia, which before the product has been labeled halal, was circulated on the prohibition of the materials used in the manufacture of some types of their cakes. This creates anxiety for the people of Indonesia, especially Muslims.This study aims to describe about ethical theory and good corporate governance in Islam and describe its implications for violations of ethics and governance in sharia business and offer solutions and ways to overcome them. This research is descriptive research by using library research approach (library research). By describing the theory of ethics and governance then its implications for the impact of the problem of violations of halal business in Indonesia, and formulate solutions in the matter.In this study, the authors also offer the implementation of CSR on certification assessment that must be passed in 3 levels of Halal Product, Responsible Halal Product, Responsible Halal Business. It will motivate business people to fulfill these three levels, so that businesses that have ethics and good corporate governance and achieve the level of Islam, Faith, and Ihsan in business.

Tujuan Penelitian: Mengukur (1) tingkat risiko operasional dengan pendekatan Basic Indicator Approach (BIA) pada PT. Bank Muamalat Indonesia periode 2018-2022; (2) tingkat risiko operasional dengan pendekatan Standardized Approach (SA) pada PT. Bank Muamalat Indonesia periode 2018-2022. Metodologi: Pendekatan penelitian yang digunakan adalah kuantitatif-deskriptif. Sedangkan, untuk menganalisis datanya peneliti menggunakan laporan keuangan yang dianalisis dengan menggunakan BIA (Basic Indicator Approach) dan SA (Standardized Approach). Sumber data yang digunakan dalam penelitian adalah data sekunder yaitu laporan keuangan triwulan PT.Bank Muamalat Indonesia. Temuan Penelitian: Berdasarkan hasil riset dapat ditarik kesimpulan bahwa: (1) pada pendekatan Basic Indicator Approach (BIA) menujukkan bahwa tingkat risiko operasional PT. Bank Muamalat berada di level 1 yaitu di antara 1%-20% yang artinya risiko operasional hampir tidak mungkin terjadi; (2) pada pendekatan Standardized Approach (SA) menunjukkan bahwa tingkat risiko operasional Bank Muamalat berada di level 2 yaitu di antara 21%-40% yang artinya risiko operasional kemungkinan kecil terjadinya.

Analisis CVP (Cost-Volume-Profit) dengan mengetahui hubungan, perkiraan dan perhitungan atas biaya, volume, laba dan harga jual, memungkinkan pengambilan keputusan yang baik terhadap manajemen serta product cost. Dalam pengambilan keputusan jangka pendek diperlukan perhitungan CVP agar anggaran atau target laba yang dikehendaki dapat ditentukan. Sehingga tujuan dari penelitian ini adalah untuk menganalisis analisis CVP terhadap perubahan harga jual per unit, volume penjualan, biaya variabel per unit dan biaya tetap produk. Penelitian dilakukan dengan pendekatan literature review. Hasil penelitian ini yaitu (1) perhitungan CVP terhadap perubahan harga jual per unit produk pada kondisi biaya tetap, biaya variabel, volume penjualan bersifat konstan atau tidak berubah terlihat kenaikan persentase harga jual yang mengakibatkan persentase kenaikan laba, dan ketika perusahaan ingin menaikkan harga jual dengan laba yang dikehendaki adalah tetap, maka akan terjadi perubahan volume penjualan, (2) perhitungan CVP terhadap perubahan volume penjualan produk pada kondisi harga jual produk, biaya tetap, biaya variabel, bersifat konstan menghasilkan kenaikan volume penjualan yang menyebabkan kenaikan total biaya produk. (3) perhitungan CVP terhadap perubahan biaya variabel per unit produk pada kondisi harga jual produk, biaya tetap, dan volume penjualan, bersifat konstan atau tetap terlihat bahwa kenaikan biaya variabel produk menyebabkan penurunan laba. (4) perhitungan CVP terhadap perubahan total biaya tetap produk pada kondisi harga jual produk, biaya variabel per unit produk, dan volume penjualan, bersifat tetap atau konstan, menghasilkan kenaikan  biaya tetap produk yang diikuti kenaikan total biaya produk yang kemudian menyebabkan penurunan laba.Keywords : CVP, Product Cost