eJournal Unika Atma Jaya (Universitas Katolik Indonesia)
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PENGUNGKAPAN SUSTAINABILITY REPORT dan KOMISARIS INDEPENDEN TERHADAP PRAKTIK EARNINGS MANAGEMENT
Get PDFThe obligation to disclose sustainability reports forces companies to prioritize the social and environmental dimensions, beyond the economic domain. Independent commissioners oversee corporate activities. This study examines the impact of sustainability report disclosure and the presence of independent commissioners on earnings management practices within companies. This study examined non-financial sector companies listed on IDX from 2019-2022, focusing on the IDX Main Board as of September 2023. We measured disclosure of sustainability reports, independent commissioners, and earnings management. Research data were obtained from the companies' sustainability and annual reports, which came from their official websites or the Indonesia Stock Exchange (IDX) website. The data were processed using SPSS software version 25. The data analysis methods included descriptive statistics, classical assumption analysis, and hypothesis testing. The results showed no effect of sustainability report disclosure on earnings management. However, independent commissioners had a negative effect on earnings management
PENERIMAAN DIRI DAN KETERBUKAAN DIRI MAHASISWA
Get PDFSelf-disclosure is an individual's ability to express themselves as seen from the aspects of intended disclosure, amount of disclosure, positive-negative, honesty-accuracy, control of depth, and relevance-message nature. Self-acceptance is an individual's positive assessment of their physical, psychological, moral, and social selves. This study aims to determine the relationship between self-acceptance and self-disclosure among students Counseling and Guidance program at Atma Jaya Catholic University of Indonesia from the 2020-2022 cohort. This study utilized scales to measure self-disclosure and self-acceptance. The self-acceptance instrument consisted of 43 valid statements with a reliability coefficient of .955. The self-disclosure variable was measured using the Revised Self-Disclosure Scale, consisting of 15 valid statements with a reliability coefficient of .879. Statistical data analysis techniques used a correlational test with the Pearson Product-Moment correlation formula. The analysis results showed no significant relationship between self-acceptance and self-disclosure (p = .141), which is greater than the significance level of .05. Recommendation to the Head of the Guidance and Counseling Study Program to hold seminars related to the characteristics of prospective counselors. Academic advisors in Guidance and Counseling are advised to help students overcome obstacles during lectures. Recommendation to BK students to improve their self-disclosure skills and study other variables that affect self-disclosure in greater depth.Keterbukaan diri adalah kemampuan individu untuk mengungkapkan diri yang dilihat dari aspek intended disclosure, amount of disclosure, positive-negative, honesty-accuracy, control of depth, dan relevance-message nature. Penerimaan diri adalah penilaian positif individu mengenai diri fisik, psikis, moral, dan sosial. Penelitian ini bertujuan untuk mengetahui hubungan antara penerimaan diri dan keterbukaan diri pada mahasiswa Bimbingan dan Konseling angkatan 2020-2022 Universitas Katolik Indonesia Atma Jaya. Penelitian ini menggunakan skala penilaian keterbukaan diri dan penerimaan diri. Instrumen penerimaan diri terdiri dari 43 pernyataan valid dengan reliabilitas sebesar .955. Variabel keterbukaan diri diukur dengan instrumen Revised Self-Disclosure Scale terdiri dari 15 pernyataan valid dengan reliabilitas sebesar .879. Teknik analisis data stastistik menggunakan uji korelatif dengan rumus korelasi Pearson Product Moment. Hasil analisis menunjukkan tidak terdapat hubungan yang signifikan antara penerimaan diri dan keterbukaan diri dengan (p =.141) lebih besar dari taraf signifikansi .05. Saran kepada Kepala Program Studi Bimbingan dan Konseling agar mengadakan kegiatan seminar yang berkaitan dengan karakteristik sebagai calon konselor. Bagi Dosen Pembimbing Akademik Bimbingan dan Konseling disarankan membantu mahasiswa dalam mengatasi hambatan selama perkuliahan, saran kepada mahasiswa BK agar meningkatkan kemampuan keterbukaan diri dan mengkaji lebih mendalam mengenai variabel lain yang memengaruhi keterbukaan diri
Structure, morphology, and role of primo vascular system
Get PDFIntroduction: Kim Bong Han in 1960 introduced the primo vascular system (PVS), a novel circulatory system independent of the circulatory and lymphatic systems. This system is believed to have a relationship with classical acupuncture points and meridians which underlie the mechanism of acupuncture in healing diseases. This study aims to better understand the structure, morphology and role of the primo vascular system.
Methods: This study obtained 30,336 articles from international journals, including Google Scholar, Proquest, Scopus, and Pubmed, focusing on the Primo Vascular System. 12 journals were analyzed, including original English articles published between 2019-2022, open access, and free full text.
Results: This study discovered that primo vascular system has a distinct structure and shape in the form of milky-white, semi-transparent spots with primo vessels and primo nodes inside of which primo fluid circulates and contains a variety of cells, including primo microcells that contain DNA. Primo Vascular System can play a role in tissue regeneration, innate immunity in inflammatory processes, and extramedullary hematopoiesis.
Conclusion: The primo vascular system, consisting of milky-white, semi-transparent spots with primo vessels and nodes, plays a crucial role in tissue regeneration, innate immunity, and extramedullary hematopoiesis
Strategi Peningkatan Traffic Media Sosial Instagram Sebagai Media Promosi Dengan Menggunakan Epic Model Dan Social Media Optimization (Studi Kasus : UKM Buketby.06)
Get PDFThis research aims to increase social media traffic on Instagram of Buketby.06 by applying the Social Media Optimization (SMO) and the EPIC (Empathy, Persuasion, Impact, Communication) model. Buketby.06, an MSME engaged in the production of flower bouquets, faces challenges in increasing social media reach and interaction which impacts sales. Using the EPIC model, promotional effectiveness is analyzed through four main dimensions: empathy, persuasion, impact, and communication. This research also utilizes the SMO method to optimize the content and visual strategy of the Buketby.06 Instagram account. The research results show that the persuasion dimension has the greatest influence on increasing social media traffic, with the highest average score of 3.72. Implementing SMO, including optimizing visual content, using relevant hashtags, and interactive captions, has significantly increased user engagement. Instagram insights before and after improvements show increased engagement (37%), including the number of likes, comments, and shares. The designed strategy not only increases Buketby.06's visibility but also strengthens brand identity through content that is interesting and in line with audience preferences. This research concludes that the combination of the EPIC and SMO models is an effective approach to overcoming social media traffic problems in MSMEs. It is hoped that consistent and data-based strategy implementation will provide long-term benefits for Buketby.06's business development
REVIEW ARTIKEL: BANK GREEN LENDING AND CREDIT RISK
Get PDFPerubahan iklim merupakan salah satu tantangan terbesar pada abad 21 yang dapat mengancam perekonomian dunia. Hal ini mendorong pemerintah untuk mengeluarkan regulasi bagi perusahaan-perusahaan agar lebih memperhatikan aspek lingkungan dalam aktifitas bisnisnya. Sektor keuangan merupakan salah satu sektor yang diharapkan pemerintah dapat mendukung usaha pemerintah ini karena hampir seluruh sektor bisnis menggunakan jasa sektor keuangan. Oleh karena itu, sektor keuangan memainkan peran yang penting dalam usaha untuk memitigasi perubahan iklim. Akan tetapi upaya sektor keuangan ini dapat menimbulkan ketidakstabilan perekonomian apabila tidak dikelola dengan baik. Dengan demikian perlu diteliti bagaimana dampak dari pembiayaan hijau terhadap risiko kredit perbankan. Hasil penelitian menunjukkan bahwa dampak pembiayaan hijau masih tergantung pada faktor ukuran dan kepemilikan dari bank
Pemberdayaan Masyarakat Melalui Makanan Sehat Khas Indonesia: Lomba Kreasi dan Workshop Olahan Tempe
Get PDFThis community service program aims to empower the community by processing healthy Indonesian food, especially tempeh. Tempeh, a traditional food rich in health benefits, has enormous potential to improve the community's economic welfare. This activity at Unika Atma Jaya Campus 3 in BSD involved the Faculty of Technobiology, Tempe Research & Development Centre, and the Kampung Tempe Ciomas Tourism Village group. Activities include 'the Tempe Processed Creation Competition' and workshops on 'Hygienic Tempe Production' and 'Making Tempe Skincare and Body Scrub.' The competition aimed to increase participants' creativity in processing tempeh into various innovative dishes. Meanwhile, the workshop provided participants with practical knowledge on how to process healthy and hygienic tempeh. As a result of this activity, 25 groups participated in the competition, and 54 participants attended the workshop. The results of this activity are an increase in public understanding of the benefits of tempeh and an increase in consumption and sales of tempeh products in the community. Thus, this program not only contributes to public health but also to the improvement of the local economy through the development of innovative tempeh products
MASKULINITAS YANG TERLUKA: MENGUNGKAP NARASI PATAH HATI LAKI-LAKI PADA LAGU JAWA POPULER DALAM PERSPEKTIF BUDAYA
Get PDFFenomena patah hati tidak hanya menjadi pengalaman emosional individu, tetapi juga merefleksikan konstruksi sosial dan budaya yang membentuk cara seseorang mengartikulasikan perasaannya. Dalam konteks budaya Jawa, laki-laki kerap diasosiasikan dengan ketegaran, sehingga ekspresi emosional seperti kesedihan atau kehilangan sering kali disalurkan secara tidak langsung. Penelitian ini bertujuan membahas narasi patah hati laki-laki dalam lagu-lagu Jawa populer sebagai bentuk artikulasi emosi yang dipengaruhi oleh konstruksi gender dan nilai-nilai budaya. Menggunakan pendekatan analisis wacana naratif, studi ini mengeksplorasi bagaimana lirik lagu berfungsi sebagai teks naratif yang menyusun pengalaman patah hati melalui alur cerita, metafora, dan simbol budaya. Fokus utama terletak pada struktur narasi emosional dalam lirik lagu, serta bagaimana narasi tersebut mengonstruksi representasi maskulinitas Jawa secara kontekstual. Data diambil dari lagu-lagu Jawa populer seperti karya Denny Caknan, yang dikenal luas di kalangan masyarakat. Hasil analisis menunjukkan bahwa narasi patah hati dalam lagu-lagu tersebut tidak hanya memuat ekspresi kesedihan, tetapi juga memperlihatkan negosiasi identitas laki-laki yang terjepit antara kebutuhan untuk mengekspresikan kerentanan dan tuntutan budaya untuk tetap tampil kuat. Lagu menjadi ruang simbolik yang memungkinkan laki-laki Jawa menarasikan emosinya secara aman, dengan tetap mempertahankan kehormatan dan citra maskulin. Dengan demikian, penelitian ini memberikan kontribusi dalam memahami bagaimana pengalaman emosional laki-laki dikonstruksi dan disampaikan melalui narasi dalam medium musik, serta membuka ruang kajian baru dalam linguistik naratif, budaya, dan gender
ANALYSIS OF IDIOM TRANSLATION STRATEGIES IN YU HUA'S NOVEL FROM MANDARIN TO INDONESIAN
Get PDFThis study analyzes the translation techniques used to preserve the meaning and aesthetic impact of idioms in the Mandarin novel "to live" by Yu Hua. Idioms are a significant component of the Mandarin language and are rooted in historical, philosophical, and social settings. Translating idioms from Mandarin to Indonesian presents challenges due to the need to preserve their meaning, nuances, and cultural background. The study reveals two main approaches: "translation by idioms equivalent" and "paraphase." Factors influencing the choice of translating strategy include cultural equivalency between source and destination languages, transliteration of the translated text, and the general narrative structure of the book. Translators use idiom substitution to maintain the cultural and aesthetic integrity of the text, paragraphs to express desired notions, and sometimes omission to maintain coherence. The study emphasizes the importance of cultural awareness and strategic decision-making in literary translation, especially for complex linguistic elements like idiom
Inovasi Pengukuran Tanah dengan Tribhumi RTK Mini: Penerapan Teknologi untuk Kecepatan, Kualitas, dan Efisiensi Biaya
Get PDFWith the advancement of technology, land measurement tools have significantly evolved, from manual instruments such as tapes, water levels, theodolites, to total stations. Although advanced, these conventional tools often require a considerable amount of time and are prone to human errors. To address these challenges, Tribhumi RTK Mini, which uses GPS Real-Time Kinematic (RTK) technology, has been introduced as an efficient solution for land measurement. This tool offers high accuracy, better measurement speed, and reduces the reliance on point observation, making it highly effective in areas with physical obstacles, such as densely built-up areas. This study aims to analyze the comparison between Tribhumi RTK Mini and conventional measurement tools in terms of speed, accuracy, and cost-efficiency. The findings are expected to provide insights into the advantages of RTK technology in boundary measurement and its contribution to enhancing fieldwork efficiency, particularly in areas that are difficult to access with conventional tools
Transformasi Pelayanan Pertanahan: Tantangan dan Solusi dalam Implementasi Sistem PTP Berbasis Digital di Kantor Pertanahan Kabupaten Bandung
Get PDFTransformasi digital dalam pelayanan publik merupakan upaya strategis untuk meningkatkan efisiensi, akurasi, dan transparansi, termasuk di sektor pertanahan yang memiliki peran vital dalam pengelolaan hak atas tanah. Kantor Pertanahan Kabupaten Bandung menghadapi tantangan besar dalam menerapkan sistem digital, khususnya dalam layanan penerbitan Pertimbangan Teknis Pertanahan (PTP) yang selama ini masih dilakukan secara manual. Penelitian ini bertujuan untuk mengidentifikasi hambatan utama dalam implementasi sistem PTP digital, serta merumuskan solusi yang dapat mendukung proses transformasi digital tersebut. Metode penelitian yang digunakan pendekatan kualitatif dan teknik pengumpulan data berupa wawancara mendalam, observasi lapangan, dan dokumentasi. Hasil penelitian menunjukkan bahwa inovasi digital dalam sistem PTP mencakup pendaftaran daring, penggunaan aplikasi spasial seperti Google Earth dan Bhumi GTRA, hingga penerbitan dokumen elektronik yang dilengkapi dengan barcode. Penelitian ini menegaskan bahwa transformasi digital PTP memiliki potensi besar untuk mempercepat pelayanan dan meningkatkan akuntabilitas, namun keberhasilannya sangat bergantung pada penguatan infrastruktur, pelatihan SDM, dan sistem kerja yang terintegrasi