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Pengaruh Leverage, Komisaris Independen dan Ukuran Dewan Komisaris Terhadap Pengungkapan Enterprise Risk Management
KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi
Vol 18
, No 2
(2025)
This study investigates the relationship between corporate governance characteristics, financial structure, and Enterprise Risk Management (ERM) disclosure in Indonesian non-financial firms. Focusing on manufacturing companies listed on the Indonesia Stock Exchange in 2023, the analysis examines whether board size, the proportion of independent commissioners, and leverage influence the extent of ERM disclosure. Using a quantitative approach, multiple linear regression is applied to secondary dat...
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Perilaku Manajemen Risiko Dalam Penggunaan Layanan Pinjaman Online
KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi
Vol 18
, No 2
(2025)
Fenomena meningkatnya penggunaan layanan pinjaman online di kalangan mahasiswa menimbulkan kekhawatiran terhadap potensi risiko finansial yang dapat mengganggu kesejahteraan dan performa akademik mereka. Penelitian ini bertujuan untuk mengeksplorasi dan menganalisis perilaku manajemen risiko mahasiswa STIEPARI Semarang dalam penggunaan layanan pinjaman online, mengidentifikasi faktor-faktor yang memengaruhi pembentukan perilaku tersebut, serta memahami implikasinya terhadap kesejahteraan finansi...
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The Effect of ESG on Financial Distress with Gender Diversity Moderating
KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi
Vol 18
, No 2
(2025)
This study investigates the relationship between Environmental, Social, and Governance (ESG) performance and corporate financial distress, with board gender diversity examined as a moderating variable. Using 96 firm-year observations from manufacturing companies listed on the Indonesia Stock Exchange (2022–2024), the analysis employs variance-based Structural Equation Modelling (SEM). The findings reveal that ESG performance does not exert a statistically significant effect on financial distress...
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The Role of the Republic of Indonesia Maritime Security Agency Sambas Station in Monitoring the Indonesia-Malaysia Border Sea Area in West Kalimantan
Jurnal Penelitian Serambi Hukum
Vol 19
, No 01
(2025)
This research analyzes the role of the Indonesian Maritime Security Agency (Bakamla RI) in monitoring the Indonesia-Malaysia border maritime area in West Kalimantan based on in-depth interviews with Bakamla personnel at Sambas Station. This study integrates primary and secondary data to understand the mechanisms of monitoring, patrolling, and inter-agency coordination. The results show that Bakamla plays a significant role in early detection and security patrols, but still faces obstacles such a...
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DEVELOPMENT OF ANIMATED VIDEO MEDIA TO ENHANCE PSYCHOLOGICAL WELL-BEING AMONG JUNIOR SECONDARY SCHOOL STUDENTS
The transition period of early adolescence often brings various psychological challenges that may impact students’ well-being and personal development. This study aims to develop an animated video media titled “Si Ellbi” to support the psychological well-being of Grade VII students in Surakarta. The media integrates six key dimensions of psychological well-being as proposed by Ryff, including self-acceptance, positive relationships, autonomy, environmental mastery, purpose in life, and personal...
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SETTLEMENT OF THEFT CRIMES THROUGH A RESTORATIVE JUSTICE APPROACH (Case Study of Bojonegoro District Court Decision No.148/Pid.C/2025/PN
Jurnal Penelitian Serambi Hukum
Vol 19
, No 01
(2025)
The Crime of Theft is an act of harm to the victim for the actions of the perpetrator in taking valuables owned by the victim. At this time, the Crime of Theft is still a fairly significant problem in terms of crime and social loss with diverse backgrounds, which are often carried out collectively by perpetrators in the form of taking the victim's belongings. Along with the development of the criminal justice system in Indonesia, the criminal justice system offers a restorative justice approach&...
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Pelatihan Pemanfaatan Aplikasi Geogebra Sebagai Media Pembelajaran Matematika pada Guru-Guru di SDN Bancong Kabupaten Madiun
Untari, Erny
; Kurniawati, Inung Diah
; Miranda, Febiola Dwi
; Yuanmar, Putri Rose Viana
; Thariq, Aqwamith
; Nugroho, Mohammad Teguh
; Suryaningputri, Dwi Amartani
Karunia: Jurnal Hasil Pengabdian Masyarakat Indonesia
Vol 4
, No 4
(2025)
The rapid development of technology in today's era requires every profession to align with existing developments. The teaching profession is no exception. Teachers must be able to utilize technology in the learning process to create an engaging learning environment for students. To support this capability, training is essential. This community service activity aims to provide training to teachers at Bancong Elementary School in Wonoasri District, Madiun Regency, to familiarize themselves with a...
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HUBUNGAN KOMUNIKASI TERAPEUTIK TERHADAP KEPUASAN PASIEN DALAM PELAKSANAAN INTERVENSI KEPERAWATAN DI RUANG RAWAT INAP RSUD DR. H. MOCH ANSARI SALEH BANJARMASIN
Nursing Science Journal
Vol 6
, No 2
(2025)
Latar Belakang: Komunikasi terapeutik merupakan salah satu elemen penting dalam pelayanan keperawatan yang dapat memengaruhi kepuasan pasien. Komunikasi yang baik antara perawat dan pasien mampu membangun hubungan saling percaya dan meningkatkan kualitas pelayanan. Namun, masih ditemukan keluhan pasien terkait kurangnya informasi dari perawat serta komunikasi yang kurang efektif.
Tujuan: Mengetahui hubungan antara komunikasi terapeutik terhadap kepuasan pasien dalam pelaksanaan intervensi kepera...
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HUBUNGAN TINGKAT STRES DENGAN KECANDUAN PENGGUNAAN MEDIA SOSIAL PADA REMAJA SMPN 30 BANJARMASIN
Nursing Science Journal
Vol 6
, No 2
(2025)
Latar Belakang: Masa remaja adalah fase rentan terhadap stres akibat perubahan fisik, sosial, dan emosional. Penggunaan media sosial yang berlebihan dapat memicu kecanduan serta meningkatkan risiko stres melalui perbandingan sosial, fear of missing out, dan cyberbullying. Tingginya prevalensi masalah kesehatan mental remaja di Indonesia mendorong perlunya penelitian hubungan tingkat stres dengan kecanduan media sosial.
Tujuan: Mengetahui hubungan antara tingkat stres dengan kecanduan penggunaan...
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Revealing Slang Words Used by Generation Z on Social Media "TikTok"
International Journal of English Linguistic, Literature, and Education
Vol 7
, No 2
(2025)
Language manifests in various forms, particularly among the younger generation. Generation Z, in particular, demonstrates a stronger inclination toward using slang in everyday communication rather than formal language. This study aims to investigate the use of slang words by Generation Z on the widely used social media platform, TikTok. Employing a descriptive qualitative method with a sociolinguistic approach, this research adopts the theoretical framework of Allan and Burridge (2006), who cate...
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