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EPISTEMOLOGICAL BASIS OF ACCOUNTING: A PHILOSOPHICAL CRITICISM
Fokus Ekonomi : Jurnal Ilmiah Ekonomi
Vol 20
, No 2
(2025)
Current accounting tends to be more materialistic, selfish, and secular because it strongly emphasizes material and value-free accounting. Numerous examples of anomalies and manipulation of financial statements carried out by accountants that demonstrate these characteristics are evidence. This problem is exacerbated by the assumption that humans are homo economicus who are opportunistic, greedy, and selfish. This raises a key question about the character of accountants and accounting science. A...
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FROM JOB TITLES TO SKILL PROFILES: EFFECTS OF SKILLS BASED HIRING ON ORGANIZATIONAL AGILITY AND DIVERSITY
Prabowo, Catur
; Harminingtyas, Rudika
; Pelupessy, Ig. Henri
; Widowati, Maduretno
; Fahlefi, Diva Riza
Fokus Ekonomi : Jurnal Ilmiah Ekonomi
Vol 20
, No 2
(2025)
To examine the causal relationship between Skills Based Hiring (SBH), Organizational Agility (OA), and Workforce Diversity (WD). The study population included all 168 managerial and non-managerial employees, using a census sampling technique. Data were collected through questionnaires, then analyzed using quantitative methods through Partial Least Square (PLS). SBH has a positive and significant effect on OA, which means that skills-based recruitment improves the organization's ability to respon...
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COBIT 5-Based Evaluation of Sidalih Operational Governance in East Java Election Commission
Retnaningrum, Dea Ayu
; Rolliawati, Dwi
; Ridwan, Mujib
; Retnaningrum, Dea Ayu
; Rolliawati, Dwi
; Ridwan, Mujib
JUISI : Jurnal Ilmiah Sistem Informasi
Vol 4
, No 3
(2025)
Sistem pengelolaan data pemilih yang andal sangat krusial bagi kredibilitas pemilu. Komisi Pemilihan Umum Provinsi Jawa Timur menggunakan Sidalih sebagai platform utama untuk pemutakhiran dan pengelolaan data pemilih. Penelitian ini mengevaluasi tata kelola operasional Sidalih menggunakan framework COBIT 5 pada domain DSS (DSS01, DSS02, DSS05). Penelitian bersifat kualitatif deskriptif dengan wawancara mendalam kepada satu orang operator Sidalih KPU Provinsi Jawa Timur dan analisis dokumen opera...
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Development of a Non-Invasive Anemia Detection System Using Photoplethysmography (PPG) and Fuzzy Logic for Hemoglobin Level Estimation
Yugiantoro, Darojat
; Nuryanto Budisusila, Eka
; Suprajitno, Agus
; Marwanto, Arief
; Yugiantoro, Darojat
; Nuryanto Budisusila, Eka
; Suprajitno, Agus
; Marwanto, Arief
; Haris Kuspranoto, Abdul
MEDIKA TRADA : Jurnal Teknik Elektomedik Polbitrada
Vol 6
, No 2
(2025)
The Anemia is a global health issue affecting many individuals worldwide. Traditional anemia detection through invasive blood testing is often costly, time-consuming, and requires trained medical personnel. This study developed a non-invasive anemia detection system based on Photoplethysmography (PPG) technology and fuzzy logic to estimate hemoglobin (Hb) levels and classify the degree of anemia. The system uses a PPG sensor to measure red and infrared light intensities, which are used to calcul...
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EFFECTIVENESS OF ECOENZYME APPLICATION ON MUSTARD PLANTS (Brassica juncea L.) VAR. SAMHONG KING
Agrisaintifika : Jurnal Ilmu - Ilmu Pertanian
Vol 9
, No 3
(2025)
Abstract
This study aims to determine the appropriate combination of Ecoenzyme administration in reducing urea use in the cultivation of samhongking mustard plants. This study was designed using a Randomized Block Design (RAK) involving 6 treatments with 4 replications, resulting in a total of 24 experimental units. The treatments tested were the administration of ecoenzyme combined with the administration of inorganic fertilizers: E0: Ecoenzyme Dose 0% + Urea Dose 0%; E1: Ecoenzyme Dose 100%;...
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Sumberejo Community's Perspective on Non-Timber Forest Products to Support Sustainable Environment
Bioeksperimen: Jurnal Penelitian Biologi
Vol 11
, No 2
(2025)
This study investigates how Non-Timber Forest Resources (NTFPs) contribute to community livelihoods and environmental sustainability. Through a combination of in-depth interviews and participatory observation, this study highlights the traditional knowledge and practices of the Sumberejo community in managing these resources. This research uses a qualitative approach that combines ethnobotanical surveys, in-depth interviews, and participatory observation with 50 participants, as well as data ana...
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UTILIZATION OF COW DUNG AND RABBIT URINE FERTILIZER TO OPTIMIZE THE GROWTH OF LIBERICA COFFEE SEEDLINGS (Coffea liberica L.)
Agrisaintifika : Jurnal Ilmu - Ilmu Pertanian
Vol 9
, No 3
(2025)
Liberica coffee (Coffea liberica L.) has the advantage of growing on marginal land and showing resistance to pests and diseases. To support optimal growth, Liberica coffee seedlings require appropriate growing media and nutrient sources. Cow manure and rabbit urine, as organic waste, are expected to provide sufficient nutrients. This study aimed to evaluate the effect of cow manure and rabbit urine on the growth of Liberica coffee seedlings. The experiment was conducted from February to June 202...
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PELATIHAN PENGGUNAAN BENDA UKUR DAN JANGKA SORONG PADA GURU FISIKA SMA NEGERI 2 SURAKARTA
Rosyid Al Hassany, Ibnu
; Syamsudin, Arif
; Sutiyoko
; Munadi, Muhammad
; Nugrahani, Mita
; Wahyuningsih, Tuti
; Dwi Ratnawati, Yunie
Abdi Masya
Vol 6
, No 2
(2025)
Kegiatan praktikum yang meliputi pengamatan dan pengukuran merupakan salah satu kewajiban yang harus dipenuhi pada mata pelajaran fisika. Berdasarkan hasil wawancara dengan Guru Fisika SMA Negeri 2 Surakarta mengenai materi pengukuran jangka sorong, terdapat masalah dimana benda ukur yang dipakai siswa untuk praktek berbeda - beda bentuk dan ukurannya. Hal tersebut menyulitkan guru dalam proses evaluasi kemampuan siswa. Sebagai solusi, dilakukan pembuatan benda ukur dan pelatihan penggunaannya k...
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Pembuatan Hair Extension dari Bahan Tanaman Serat Lidah Mertua (Sansevieria Trifasciata)
Jurnal Pengembangan IPTeks Seni Kuliner, Tata Rias, dan Desain Mode
Vol 17
, No 2
(2025)
Lidah mertua is an ornamental plant that has a variety of colors, shapes and sizes. The Lidah mertua plant produces fine fibers on its leaves. The author uses Lidah mertua fiber to make hair extensions. The aim of this research is to determine the process of making hair extensions from plant material from Lidah mertua fiber (Sansevieria Trifasciata), the suitability of the product, and the level of public preference for hair extension products from Lidah mertua fiber (Sansevieria Trifasciata). D...
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Correlation of Self-Efficacy, Action Planning, and Coping Planning to ARV Adherence in HIV Patients in Ternate, Indonesia
Jurnal Kesehatan
Vol 18
, No 3
(2025)
Pendahuluan: Pasien HIV positif memerlukan kepatuhan terhadap terapi Antiretroviral (ARV) untuk mengendalikan penyakit yang dideritanya. Namun, di Kota Ternate, kepatuhan terhadap ARV masih rendah karena kekhawatiran terhadap efek samping, stigma, depresi, dan keterbatasan akses pelayanan kesehatan. Oleh karena itu, penelitian ini menganalisis hubungan antara self-efficacy, perencanaan tindakan (action planning), dan perencanaan coping (coping planning) dengan kepatuhan ARV pada pasien HIV posit...
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