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PENGARUH TRANSAKSI PIHAK BERELASI TERHADAP KECURANGAN LAPORAN KEUANGAN DENGAN KEPEMILIKAN MANAJERIAL SEBAGAI VARIABEL MODERASI
Jurnal Akuntansi, Keuangan dan Auditing
Vol 6
, No 2
(2026)
Penelitian ini bertujuan untuk mengetahui pengaruh transaksi pihak berelasi dan koneksi politik terhadap kecurangan laporan keuangan dengan kepemilikan manajerial sebagai variabel pemoderasi. Populasi penelitian ini sebanyak 178 perusahaan manufaktur yang diperoleh dari situs idx dan beberapa dari situs resmi masing-masing perusahaan dengan metode pengambilan sampel purposive sampling, diperoleh sampel sebanyak 33 perusahaan untuk 5 tahun pengamatan dengan melihat laporan keuangan dan tahunan se...
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Effect of Freeze-Dried and Oven-Dried Cilembu Sweet Potato Flour on the Antioxidant Activity of Chicken Meatballs.
Putra, Azchar Prianka Piawan
; Sirajuddin, Muhammad Mar'ie
; Malik, Hotlan
; Husein, Muhammad
; Riskayanti, Riskayanti
; Prasetya, Rizki
; Haryati, Stefani Fitri
; Arief, Fitri Armianti
; Dami, Juni Claudia
; Amalia, Ditasari
; Masruri, Alvin
This study evaluated the effect of different dehydration methods, specifically oven drying (60°C) and freeze-drying (-20°C to 65°C), on the antioxidant activity of Cilembu sweet potato (Ipomoea batatas L. Lam) flour and its functional application in chicken meatballs. The antioxidant capacity was measured using the DPPH radical scavenging assay, with results showing that freeze-drying significantly preserved higher levels of bioactive compounds compared to thermal evaporation. Freeze-dried tuber...
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Perancangan Buku Ilustrasi Sistem Isyarat Bahasa Indonesia (SIBI) untuk Anak Tuna Rungu dengan Tema Pengenalan Hewan Laut di SDLB Negeri Semarang
Citrakara
Vol 8
, No 1
(2026)
Anak tuna rungu menghadapi kesulitan dalam memahami materi pembelajaran berbasis teks dan verbal. Sistem Isyarat Bahasa Indonesia (SIBI) sebagai bahasa resmi di SLB masih jarang tersedia dalam bentuk media visual yang menarik. Untuk itu, dirancang sebuah buku ilustrasi yang menggabungkan pengenalan hewan laut dengan gerakan isyarat SIBI. Buku ini ditujukan bagi siswa SDLB Negeri Semarang sebagai media belajar yang menyenangkan dan komunikatif. Penelitian menggunakan metode kualitatif melalui pen...
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Motorcycle Passenger-Car Equivalents from Time-Headway Data with Lane-Occupancy Adjustment in Urban Indonesia
Aulia Dewi Fatikasari
; Achmad Dzulfiqar Alfiansyah
; Zaid Dzulkarnain Zubizaretta
; Rohmahillah Aviskanasya Septiandri
; Agistya Rachma Larasati
; Roma Artha Uly Napitupulu
; Linie Rose Dayaday Santacera
; Sinta Nabilah Salma
Motorcycles dominate traffic composition in East Surabaya, making the determination of Passenger Car Equivalent (PCE) values for motorcycles a crucial aspect of road performance assessment. This research evaluates motorcycle PCE value on six road sections on Raya Prapen Street, Jemursari Street, Jemur Andayani Street, Panjang Jiwo Street, Kali Rungkut Street, and Rungkut Industri Street, each observed in two directions (12 segments in total), with samples collected during peak hours on Monday (0...
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Intervensi Edukasi Reproduksi untuk Cegah Infeksi Menular Seksual pada Remaja Melalui Sekolah
Jurnal Inovasi dan Pengabdian Masyarakat Indonesia
Vol 5
, No 2
(2026)
Latar belakang: Remaja merupakan kelompok usia yang rentan terhadap infeksi menular seksual (IMS) dan human immunodeficiency virus/acquired immuno deficiency syndrome (HIV/AIDS) akibat kurangnya akses terhadap informasi kesehatan yang akurat dan edukatif. Kondisi ini menunjukkan perlunya intervensi edukatif yang sistematis dan berbasis sekolah guna meningkatkan pemahaman remaja mengenai kesehatan reproduksi serta pencegahan IMS dan HIV/AIDS. Tujuan: Kegiatan ini bertujuan untuk meningkatkan peng...
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Distribution Of Diarrhea Disease In Gunungpati Public Health Center, Semarang City, 2022-2024
Naffisa, Salma Bening
; Reswanda, Rania
; Febriana, Deva Nur
; Taryusri, Amelia
; Aqila, Fadia Hilmi
; Kautsar, Muhammad Zidan
; Mubarokah, Kismi
; Rahmawati, Nur Syahidah
; Widyaningrum, Destya Sari
; Profita, Helmy Grace
VISIKES
Vol 25
, No 1
(2026)
Diarrhea Still become problem health important communities, especially in developing countries . Research this aim for describe distribution disease diarrhea in the work area Community Health Center Gunungpati, Semarang City, in 2022–2024. Research This use design descriptive quantitative with utilize secondary data sources from report surveillance diarrhea, System Information Health Center, and profile health. All case recorded diarrhea during period study made into subject study with total sam...
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Evaluation Quality of Information, Education and Communication (IEC) Services at Pharmacy X in Semarang
VISIKES
Vol 25
, No 1
(2026)
Satisfaction is a customer response to services that can meet needs and expectations. Patient satisfaction is a top priority that depends on the quality of pharmaceutical services provided. To increase patient satisfaction and patient understanding of the use of drugs, it is necessary to deliver Information, Education and Communication (IEC) which plays an important role in pharmaceutical services. This study aims to determine the characteristics of respondents who get (IEC) services and to dete...
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Cost-Effectiveness of Antihypertensive Therapy in Ischemic Stroke Patients
VISIKES
Vol 25
, No 1
(2026)
Ischemic stroke is an acute condition caused by the interruption of blood flow to the brain due to blood vessel obstruction, which can lead to permanent disability and death. Hypertension is a major risk factor and the most common comorbidity in ischemic stroke patients. The use of antihypertensive therapy in stroke patients plays a crucial role in controlling blood pressure and preventing complications, but it also increases the burden of medical costs. Therefore, a pharmacoeconomic evaluation...
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Identifying key determinants of students' mathematics achievement using lasso regression
Cognitive, socioeconomic, and instructional factors influence students' mathematics achievement. However, modeling these determinants becomes challenging when the number of predictors is relatively large compared to the available sample size, potentially leading to unstable estimates in conventional regression models. This study aims to identify key determinants of students' mathematics achievement using the Least Absolute Shrinkage and Selection Operator (LASSO) regression approach and to const...
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Strengthening Entrepreneurship Literacy and Digital Marketing for PKK Activists Producing Local Products in Muntal Village
This community service activity was carried out in Muntal Village, RT 06 RW 05, Gunung Pati District, Semarang City, with the main target being women members of the Family Welfare Movement (PKK). This program aims to improve entrepreneurial literacy and digital marketing skills to support the development of micro-enterprises based on local products. The background of this activity refers to the village's untapped economic potential, as well as the low understanding of the community, especially w...
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