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PENGARUH DEBT COVENANT, LITIGATION RISK DAN LEVERAGE TERHADAP KONSERVATISME AKUNTANSI DENGAN FINANCIAL DISTRES SEBAGAI VARIABEL MODERASI PADA PERUSAHAAN SUB SEKTOR HEALTHCARE YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2019-2023
Dinamika Akuntansi Keuangan dan Perbankan
Vol 14
, No 1
(2025)
Penelitian yang dilakukan bertujuan untuk dapat mengetahui serta menganalisis pengaruh Debt Covenant, Litigation Risk, serta Leverage terhadap Konservatisme Akuntansi dengan Financial Distress sebagai Variabel Moderasi. Populasi yang digunakan ialah semua perusahaan sub sektor healthcare yang terdaftar di BEI tahun 2019-2023. Teknik pengumpulan sampel yang dipergunakan yaitu purposive sampling dengan menggunakan 12 perusahaan menjadi sampel. Adapun alat analisis yg dipergunakan yaitu...
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Early Childhood Literacy Stimulation by Parents (Systematic Literature Review)
Paudia
Vol 14
, No 2
(2025)
Parental involvement in their children's activities refers to literacy activities where parental behavior interacts with children's literacy learning. The purpose of this study was to identify concepts, target populations, and analysis results that were the focus to clarify the characteristics of studies in previous studies on parental stimulation of early childhood literacy development. The methodology applied was a literature review using the PICO framework, then continued with the selection s...
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Pengaruh Kebijakan Promosi dan Harga Tiket Masuk Terhadap Keputusan Wisatawan Berkunjung di Objek Wisata Candi Gedong Songo Kabupaten Semarang
Sugiyanto Sugiyanto
; Agustin Tri Hastuti
; Inggris Yossi Pranatika
; Siti Amri Alimatul Muflikhah
; Mohammad Syafrizal Affandi
Public Service And Governance Journal
Vol 6
, No 2
(2025)
Gedong Songo Temple is a Hindu cultural relic from the Sanjaya Dynasty era which was discovered in 1804 and is located at an altitude of 1,220 to 1,310 meters above sea level. The Minister of Education and Culture designated Gedong Songo Temple as a National Ranked Cultural Heritage Area in 2015 whose preservation must be maintained, including preserving the natural beauty around the Gedong Songo Temple area. This research is to explain the influence of promotional policies and entrance ticket...
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LITERATUR REVIEW: IMPLEMENTATION OF EARLY READING APLICATION MEDIA FOR ELEMENTARY SCHOOL STUDENTS IN THE PERIOD 2019-2025
Dikdas Bantara
Vol 8
, No 1
(2025)
Reading skills are fundamental skills that students must master in order to follow learning well. In fact, there are still students who have difficulty reading in the upper grades. For this reason, it is necessary for teachers to complete students' reading skills. The purpose of this study was to determine the effect of early reading application media for elementary school children. The research method is a Systematic Literature Review (SLR) conducted using Google Scholar, Google Search, and Res...
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Strategi Membangun Reputasi Karier Sebagai Pengusaha Salon Melalui Personal Branding Bagi Anggota Tiara Kusuma Kota Semarang
Jurnal Pengabdian Kepada Masyarakat
Vol 2
, No 1
(2025)
Salon entrepreneurship can be a promising profession if supported by good personal branding. A salon entrepreneur must have a characteristic that differentiates them from others in terms of appearance, communication style or expertise. Personal branding can support career reputation if the application is good, if personal branding is applied poorly it will form a bad image in the community. Therefore, the purpose of carrying out community service activities at Tiara Kusuma DPC Members in Semaran...
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Pemijatan Untuk Mengurangi Nyeri Punggung Pada Ibu Hamil
Jurnal Bina Cipta Husda: Jurnal Kesehatan dan Science
Vol 21
, No 1
(2025)
Wanita hamil sering kali mengalami masalah yang menimbulkan ketidaknyamanan selama trimester terakhir. Ketidaknyamanan punggung adalah salah satu dari beberapa penyebab hal ini. Di Indonesia, kehamilan trimester akhir menyumbang 75% kasus nyeri punggung. Ibu hamil sering mengalami sakit pinggang pada trimester ketiga. Tujuh (70%) dari 10 wanita hamil yang diwawancarai untuk studi pendahuluan melaporkan mengalami ketidaknyamanan punggung pada trimester ketiga. Pra-tes dan pasca-tes adalah metode...
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Inovasi Pemanfaatan Eceng Gondok Untuk Pemberdayaan Ekonomi Desa
Perigel: Jurnal Penyuluhan Masyarakat Indonesia
Vol 3
, No 3
(2025)
Water hyacinth is an aquatic weed that is often found in tropical and subtropical areas. The existence of this plant often has a negative impact on the environment. Various efforts have been made to overcome the water hyacinth problem, including the use of pesticides. However, inappropriate use of pesticides actually causes plant resistance to pesticides, so that these efforts become less effective in controlling their growth. To overcome this problem, training was held for village communities t...
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Innovation in Processing Binahong Leaves into Crispy Bina Bite Brownies to Create Small Home Industry Businesses
An International Journal Tourism and Community Review
Vol 1
, No 4
(2024)
Indonesia is a country rich in natural resources, many plants can grow well in this country. Plants are very useful for humans, because plants are a source of food and medicine for humans. The development of the era makes herbal plants not only used as medicinal ingredients, but can also be used as food ingredients. Many herbal plants can be used for food ingredients, one of which is the binahong plant ( anredera cordifolia ). Binahong plants grow creeping and easy to grow anywhere . Usually fou...
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Keutamaan Ilmu Sebagai Fondasi Dalam Membangun Peradaban Islam Di Era Modern: Perspektif Nilai Dan Relevansi Kontemporer
Inspirasi Dunia: Jurnal Riset Pendidikan dan Bahasa
Vol 4
, No 1
(2024)
The supremacy of knowledge plays a central role in building Islamic civilization, both in classical and modern eras. This study aims to analyze the values of the supremacy of knowledge based on the perspectives of the Qur’an, Hadith, and the thoughts of classical scholars such as Al-Ghazali, Ibn Khaldun, and Al-Farabi. Additionally, this research explores the relevance of knowledge in addressing the challenges of globalization and the dynamics of the digital age. Using a descriptive qualitative...
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Analisa Pengalaman Pengguna Pada Website SION (Sistem Informasi Online) ITB STIKOM Bali Menggunakan Metode User Experience Questionnaire (UEQ)
I Nyoman Yuda Sugiantara
; I Made Bagus Mirandika Nugraha
; Griffed Estonia Menanti
; Joyce Joyce
; Yusakh Hasudungan Lumingas
; I Made Pradipta
; Ida Ayu Mirah Cahya Dewi
; Ni Kadek Tasya Novita Devi
Jurnal Elektronika dan Komputer
Vol 17
, No 2
(2024)
SION (Sistem Informasi Online) ITB STIKOM Bali is a platform used by students and lecturers to support administrative and academic processes on campus. This research examines how the user experience (UX) level of SION can enhance the quality of services provided by the system. The purpose of this study is to measure user satisfaction with the user experience quality. The study uses the User Experience Questionnaire (UEQ) method, which includes six rating scales: attractiveness, clarity, efficien...
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