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THE ROLE OF ESG AND DIGITAL TRANSFORMATION IN MARKET REACTIONS EVIDENCE FROM EARNINGS MANAGEMENT AND ERC
Jurnal Akuntansi, Keuangan dan Auditing
Vol 7
, No 1
(2026)
ABSTRACT
This study aims to analyze the effect of Earnings Management, Environmental, Social, and Governance (ESG), and Digital Transformation on the Earnings Response Coefficient (ERC) in telecommunications companies listed on the Indonesia Stock Exchange for the period 2020–2024. Using a quantitative method with Partial Least Squares (PLS) analysis, this study consists of 51 companies selected purposively. The results show that Earnings Management has a significant negative effect on ERC, whi...
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Development and Performance Evaluation of a Micro-Scale RDF Briquette–Fueled Steam Power Prototype
Syarifah
; Latricia Aina Hidayat
; Rini Yunita Sari
; Maratis, Jerry
; Andri Krisna Hidayat
; Pawenary
; Hendri
Plastic waste is a major environmental problem in Indonesia due to its non-biodegradable nature. One innovative solution is converting waste into energy using Refuse-Derived Fuel (RDF) briquettes for small-scale power generation. This research designed and tested an RDF-based micro power plant prototype using briquettes composed of 80% dry organic biomass and 20% plastic for safe and stable combustion. The prototype consists of a combustion chamber, heat exchanger, impulse-type micro steam turbi...
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Strategi Pemulihan UMKM di Kelurahan Lapadde, Kota Parepare Pasca Pandemi Covid-19 Sejak 2022-2025
Jurnal Ekonomi, Bisnis dan Manajemen (EBISMEN)
Vol 5
, No 1
(2026)
The COVID-19 pandemic has had a major impact on the sustainability of Micro, Small, and Medium Enterprises (MSMEs), including those in Lapadde Subdistrict, Parepare City. This study aims to identify the recovery strategies implemented by MSME actors during the 2022–2025 period, as well as the factors that support and hinder the recovery process. The research employed a descriptive qualitative method, with the study conducted in Lapadde Subdistrict on December 1, 2025. The sample consisted of fiv...
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Cegah Kanker Sejak Dini Melalui Pelatihan Pemeriksaan Payudara Sendiri (SADARI) bagi Remaja Putri di SMPN 2 Adiwerna
Dewi, Novi Aprilia Kumala
; Anggraeni, Feny Dwi
; Khodijah, Khodijah
; Widhiastuti, Ratna
; Permatasari, Eka Diana
; Widodo, Yessy Pramita
; Muryani, Susi
; Wibowo, Nurhakim Yudhi
; Rakhman, Arif
; Irawan, Deni
; Widyantoro, Wisnu
; Budianto, Agus
; Hidayat, Firman
; Bakhtiar, Syarifudin
; Pamungkas, Agung Laksana Hendra
; Pangestu, Sinta Dewi
Jurnal Abdimas Bhakti Indonesia
Vol 6
, No 2
(2025)
Kanker payudara merupakan salah satu penyebab utama kematian pada wanita, dan tanda-tandanya bahkan dapat terdeteksi sejak usia remaja. Deteksi dini melalui pemeriksaan payudara sendiri (SADARI) sangat penting untuk menurunkan angka kematian akibat keterlambatan diagnosis. Namun, masih banyak remaja putri yang memiliki pengetahuan dan keterampilan rendah dalam melakukan SADARI karena kurangnya informasi serta pelatihan yang tepat. Kegiatan pengabdian masyarakat ini bertujuan untuk meningkatkan p...
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Penguatan Budaya Literasi Sekolah melalui Pembuatan Pojok Literasi di SMPN 4 Mangarabombang
Karunia: Jurnal Hasil Pengabdian Masyarakat Indonesia
Vol 4
, No 4
(2025)
This study aims to examine the strengthening of school literacy culture through the establishment of a Literacy Corner at SMPN 4 Mangarabombang as a strategy to enhance students’ reading interest and engagement in literacy activities. The research problem arises from students’ low reading intensity and the limited availability of literacy-supporting facilities at school. A qualitative descriptive method was employed, utilizing observation, interviews, and documentation as data collection techniq...
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Trauma and the Hero’s Mind: A Freudian Ego Analysis of Bruce Wayne in The Batman
International Journal of English Linguistic, Literature, and Education
Vol 7
, No 2
(2025)
This study examines Bruce Wayne’s psychological dynamics in The Batman (2022) using Sigmund Freud’s psychoanalytic theory, with a focus on the ego’s role in mediating trauma and moral conflict. This study analyzes how Wayne’s unresolved childhood trauma and dual identity as a vigilante reflect the interplay between the id, ego, and superego. Employing a qualitative descriptive method, this study analyzes purposively selected scenes and dialogues from The Batman using close textual analysis. Audi...
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Studi Kasus: Pengaruh Teknik Relaksasi Benson terhadap Kecemasan Pasien Preoperasi di RSU ARO Pekalongan
Jurnal Kesehatan Elisabeth
Vol 2
, No 2
(2025)
Kecemasan merupakan salah satu masalah psikologis yang sering muncul pada pasien preoperasi. Kondisi ini dapat berdampak pada perubahan fisiologis seperti peningkatan tekanan darah, denyut jantung, serta menurunkan kesiapan pasien menghadapi pembedahan. Relaksasi Benson merupakan intervensi nonfarmakologis sederhana, murah, dan efektif untuk menurunkan kecemasan. Penelitian ini bertujuan untuk mengetahui pengaruh relaksasi Benson terhadap kecemasan pasien preoperasi di RSU ARO Pekalongan.
Metode...
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Muhammadiyah Madiun City’s Communication Strategy in Utilizing Digital Spaces
Perspective Humanities and Social Sciences
Vol 1
, No 2
(2025)
The rapid development of digital communication technologies has transformed the ways organizations interact with the public, including religious organizations. Digital space is no longer merely a medium for information dissemination but has become a strategic arena for organizational communication, identity construction, and public engagement. This study aims to analyze the communication strategies employed by Muhammadiyah of Madiun City in utilizing digital space as part of its organizational a...
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The Relationship of Employee Performance with Patient Satisfaction at Manisa Health Centre Sidenreng Rappang Regency: Quantitative Approach
Jurnal Kesehatan
Vol 18
, No 3
(2025)
Pendahuluan: Kinerja pegawai berperan penting dalam meningkatkan mutu pelayanan kesehatan di Puskesmas sebagai fasilitas pelayanan kesehatan tingkat pertama. Keluhan pasien yang berkaitan dengan ketepatan waktu pelayanan, profesionalisme, dan kecepatan dalam memenuhi kebutuhan merupakan indikator yang memengaruhi tingkat kepuasan pasien. Penelitian ini bertujuan untuk mengetahui hubungan antara kinerja pegawai dengan kepuasan pasien di Puskesmas Manisa, Sidenreng Rappang. Metode: Jenis penelitia...
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Analisis Penerapan Social Media Marketing di Lafera Space Pekanbaru
EBISNIS : JURNAL ILMIAH EKONOMI DAN BISNIS
Vol 18
, No 2
(2025)
Lafera Space is a coffee shop located in Bangau Sakti, Pekanbaru. This study aims to obtain clear information and insights into the implementation of social media marketing strategies at Lafera Space Pekanbaru. The research approach used is a descriptive qualitative method that describes how Lafera Space conducts social media marketing. Data collection was conducted through interviews with seven informants, documentation study, literature review, and data source triangulation. The research findi...
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