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The Influence Of Profitability, Independent Board, And Audit Committee On Sustainability Reporting: The Moderating Role Of Managerial Ownership
Linda Agustina
; Rizkyana, Fitrarena Widhi
; Kuat Waluyo Jati
; Atta Putra Harjanto
; Muhammad Ihlashul'amal
; Primadhani Dyah Larasati Suyatno
; Dwi Fatmasari
KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi
Vol 18
, No 1
(2025)
This research investigates the influence of profitability, the independent board of commissioners, and the audit committee on sustainability report disclosure, with managerial ownership as a moderating variable. A quantitative approach was employed in this study. The research population comprised companies listed in the LQ45 index on the Indonesia Stock Exchange (IDX) during 2018–2021. A purposive sampling method was applied, resulting in a sample of 30 companies with 120 observational data poin...
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Pengaruh Kesulitan Keuangan, Ukuran Perusahaan, Likuiditas, dan Arus Kas Operasi terhadap Pengembalian Saham
KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi
Vol 18
, No 1
(2025)
This study aims to analyze the influence of factors such as financial distress (FD), firm size (SIZE), liquidity (CR), and operating cash flow (OCF) on stock returns in the food and beverage sub-sector industry listed on the Indonesia Stock Exchange (IDX) from 2019 to 2023. The issue addressed relates to the importance of analyzing internal company factors in affecting stock returns, particularly in the consumer goods industry. The data used in this study is sourced from annual financial reports...
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Edukasi Aktifitas Fisik dan Latihan Terprogram untuk Mengurangi Penyakit Tidak Menular di Wilayah Rural Karanganyar
Pristianto, Arif
; Samiyem, Samiyem
; Rahman, Farid
; Susilo, Taufik Eko
; Naufal, Adnan Faris
; Fatmarizka, Tiara
Abdi Geomedisains
Vol 6
, No 1
(2025)
Non-communicable diseases (NCDs) such as hypertension, diabetes mellitus, and heart disease are increasingly found in rural areas, including Karanganyar, which are experiencing a shift in lifestyle due to industrialization. Low public awareness of the importance of physical activity is one contributing factor. This community service aims to improve public knowledge and behavior through education and programmed physical exercise in the form of gymnastics and healthy walking. The implementation me...
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Penguatan Pendidikan Karakter Melalui Program Pembiasaan Membaca Asmaul Husna di SDN Wonotingal
Jurnal Sinektik
Vol 8
, No 1
(2025)
This study aims to determine the Asmaul Husna reading habituation program that strengthens students' character education at Wonotingal Elementary School. This type of research uses descriptive qualitative methods with phenomenological research. Data collection methods were carried out using interviews, observation, and documentation. While the data analysis techniques are data reduction, data presentation, and conclusion drawing, The results of this study found that strengthening character educa...
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Pemanfaatan Pelayanan Kesehatan Pada Pasien Rawat Jalan Di Puskesmas Bontang Selatan 1
Gloria Priska Britani Sumlang
; Ratno Adrianto
; Sumarni
; Chaerunnisa AR
; Irfansyah Baharuddin Pakki
Jurnal Manajemen Informasi dan Administrasi Kesehatan
Vol 8
, No 1
(2025)
The utilization of healthcare services is a key indicator of a region’s health system effectiveness. Puskesmas, as a primary healthcare facility, plays a vital role in ensuring access to medical services. However, outpatient service utilization in Indonesia remains low, at 35.16% in 2023, and only 33.39% in East Kalimantan. Puskesmas Bontang Selatan 1 has seen an increase in outpatient visits, yet the Community Satisfaction Survey (SKM) indicates fluctuations, particularly in requirements, proce...
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Analysis of Barriers to Electronic Medical Record Implementation at Tasikmadu Health Center: Study Based on 5M Aspects
Jurnal Manajemen Informasi dan Administrasi Kesehatan
Vol 8
, No 1
(2025)
Peraturan Menteri Kesehatan nomor 24 Tahun 2022 concerning Medical Records through the policy states that Health Service Facilities are required to implement an electronic patient medical history recording system. The transition process will be carried out no later than December 31, 2023. This research method uses qualitative descriptive. The research subjects are health center officers. Instruments and data processing are Interviews and Observations. To identify the causes of the problems, they...
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Peningkatan Ketahanan Kelelahan Sambungan Pelat Baja untuk Konservasi dan Pemeliharaan Bangunan dengan Menggunakan Teknik Cold-Expansion
Hapsari, Rahma Nindya Ayu
; Taveriyanto, Arie
; Sutarto, Agung
; Sholahudin, Farhan
; Turhamun
; Audia Putri, Anggi
; Oberto Simanugkalit, Amjel
; Anfasa Aulia, Faiq
Jurnal Teknik Sipil
Vol 18
, No 1
(2025)
Sambungan pelat baja merupakan komponen penting dalam sistem struktur bangunan, namun rentan terhadap kerusakan akibat beban berulang yang dapat menyebabkan inisiasi retak di sekitar lubang baut. Teknik cold-expansion bekerja dengan menciptakan tegangan sisa kompresif di sekitar lubang baut melalui deformasi plastis, sehingga mampu menghambat pertumbuhan retak dan meningkatkan kapasitas tarik sambungan. Metode penelitian ini menggunakan pendekatan eksperimen dengan pengujian tarik statik pada du...
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Empowering the Thai Diaspora : Increasing Financial Literacy and Environmental Awareness in Accordance with the Principles of Green Economy on Muhammadiyah's Da'wah
Suranto, Suranto
; Sari, Dhany Efita
; Aisyah, Siti
; Siregar, Yani Sukriyah
; Jelita, Hanifah Intan Tria
; Laksmi, Azarin Carissa Putri
Abdi Psikonomi
(2025)
The purpose of this community service is to improve financial literacy and environmental awareness of the Indonesian diaspora in Thailand. Situation analysis revealed a low level of knowledge in financial management and green economy practices within the community. The implementation method consisted of visual module-based training, the use of assistive technology (Google Lens), and a dakwah approach rooted in Islamic values. The activity was carried out at Lukmanulhakeem School, Yala, Southern...
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Opinion of the Pastor of the Indonesian Christian Church (GKI) in Surakarta about Childfree
Development and Business Communications
Vol 2
, No 1
(2025)
The dissemination of information has covered social media users regarding issues occurring in Indonesia and around the world, such as the issue of childfree. It's only natural that when it is the "custom" of Indonesians to have children after marriage, especially those of Muslim faith, Gitasav is in the spotlight of social media users. As a country that recognizes six religions, including Hinduism, Buddhism, Islam, Confucianism, Catholicism, and Christianity, researchers have an interest i...
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Analysis of Medical Device Maintenance System
MEDIKA TRADA : Jurnal Teknik Elektomedik Polbitrada
Vol 6
, No 1
(2025)
Abstrak
Maintenance of medical equipment is very necessary and is even a priority in important programs in a health service. As per the Regulation of the Minister of Health (Permenkes) Number 15 of 2023. concerning the maintenance of medical devices in health service facilities. More specifically, as mandated by Law Number 44 of 2009 concerning Hospitals, medical equipment must be tested and calibrated. The purpose of this study is to determine the correct method and procedure for maintaining me...
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