Journal Widya Mandala Catholic University Surabaya / Jurnal Universitas Katolik Widya Mandala Surabaya
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GREEN ACCOUNTING, CSR, AND ENVIRONMENTAL AUDITING OVERSIGHT IN MANUFACTURING FIRMS
Full text linkResearch Purposes. The research examines how green accounting (GA) and Corporate Social Responsibility (CSR) affect Environmental Auditing Oversight (EAO) in manufacturing firms. It evaluates how transparent environmental cost reporting and CSR initiatives affect compliance with auditing standards.
Research Methods This study relied on quantitative data analyzed using multiple linear regression with the Partial Least Squares (PLS) method, formulating and testing two hypotheses—(1) that Green Accounting (GA) through environmental costs has a significant impact on Environmental Auditing Oversight (EAO), and (2) that Corporate Social Responsibility (CSR) activities have a significant impact on EAO—which was operationalized as a binary variable based on ISO 14001 certification.
Research Results and Findings. The study revealed that Green Accounting (GA) is a far stronger and more significant predictor of Environmental Auditing Oversight (EAO), thereby legitimizing and reinforcing stakeholder theories which posit that mandatory environmental cost disclosure for compliance enhances the level of auditing to a far greater extent than voluntary disclosure through Corporate Social Responsibility (CSR) initiatives
Peningkatan Minat Belajar Siswa melalui Penerapan Metode Talking Chips dan Gaya Belajar Siswa di UPT SMPN 3 Gresik
No full textEnglish is a foreign language that students in Indonesia need to master. An important component in mastering English is having an adequate vocabulary. Sufficient vocabulary will facilitate students in understanding correctly what they read and hear. At SMPN 6 Bojonegoro, especially students in class VII-B experience difficulties in using English both orally and in writing due to insufficient vocabulary. This also affects them in understanding the meaning of the sentences in the texts they read. In learning English, students can be introduced to a variety of vocabulary through different methods, one of them is by using audiovisual media. The results of this study indicate that the use of audiovisual media can improve the English vocabulary of class VII-B students. Audiovisual media facilitates students to increase their vocabulary mastery more easily and makes the learning process more interesting and engaging. Students understand better when there are examples of real objects and how to pronounce the English words of those objects correctly.Bahasa Inggris merupakan bahasa asing yang perlu dikuasai oleh peserta didik di Indonesia. Komponen yang penting dalam menguasai bahasa Inggris adalah dimilikinya perbendaharaan kosakata yang cukup. Kosakata yang cukup akan memfasilitasi peserta didik dalam memahami dengan benar apa yang mereka baca dan dengar. Di SMPN 6 Bojonegoro, khususnya para peserta didik di kelas VII-B mengalami kesulitan dalam menggunakan bahasa Inggris baik secara lisan maupun tulisan karena mereka tidak memiliki perbendaharaan kata yang cukup. Keterbatasan kosakata ini juga mempengaruhi mereka dalam memahami arti kalimat-kalimat dalam teks yang mereka baca. Dalam pembelajaran bahasa Inggris, peserta didik dapat diperkenalkan pada bermacam-macam kosakata melalui metode yang berbeda-beda, salah satunya dengan menggunakan media audiovisual. Hasil penelitian ini menunjukkan bahwa penggunaan media audiovisual dapat meningkatkan kosakata bahasa Inggris siswa kelas VII-B. Media audiovisual membantu peserta didik untuk meningkatkan kosakata lebih mudah dan membuat proses pembelajaran menjadi lebih menarik dan tidak membosankan. Peserta didik menjadi lebih memahami jika terdapat contoh benda riil dan cara mengucapkan kata Bahasa Inggrisnya dari benda tersebut dengan tepat
English
Full text linkThe use of Artificial Intelligence (AI)-powered technology is increasingly playing a role in the workforce, especially in improving the efficiency and competence of workers. Community service has become one of the ways to introduce and teach the use of AI technology to workers, as well as to prepare them to encounter the challenges in the digital era. In this community service, two applications will be introduced: DeepL and Memrise, which are not only easily accessible but also used for interactive English learning. Through a brief training session, workers will be introduced to, trained in, and invited to participate in and practice using two applications directly, allowing them to experience the benefits of AI technology in a real-world professional context.Penggunaan teknologi berbasis Artificial Intelligence (AI)-powered semakin berperan dalam dunia kerja, khususnya dalam meningkatkan efisiensi dan kompetensi para pekerja. Pengabdian kepada masyarakat menjadi salah satu cara untuk mengenalkan dan mengajarkan pemanfaatan teknologi AI kepada para pekerja, sekaligus dipersiapkan untuk menghadapi tantangan era digital. Dalam kegiatan ini, aplikasi yang akan diperkenalkan yaitu DeepL dan Memrise, yang tidak hanya mudah diakses tetapi juga digunakan sebagai pembelajaran Bahasa Inggris yang interaktif. Melalui pelatihan singkat, para pekerja akan dikenalkan, diberi pelatihan, dan diajak untuk berpartisipasi dan mempraktikkan penggunaan kedua aplikasi tersebut secara langsung, sehingga dapat merasakan manfaat teknologi AI secara nyata dalam konteks profesional
CHARACTERISTICS OF HYPERTENSION IN CHRONIC KIDNEY DISEASE PATIENTS UNDERGOING HEMODIALYSIS
Full text linkHypertension in Chronic Kidney Disease (CKD) remains a global health issue, often presenting as resistant hypertension even with multiple antihypertensive medications. This study aims to describe the characteristics of hypertension in CKD patients undergoing hemodialysis at Sanjiwani Regional Hospital. A descriptive observational study with a cross-sectional design was conducted using secondary data from medical records of CKD patients with hypertension who underwent hemodialysis from January 2022 to December 2023, involving 100 patients. The study found that the highest proportion of hypertensive CKD patients were aged 46-65 years (60%), predominantly male (63%), with grade 1 hypertension (69%). The majority had CKD for ≥5 years (60%) and were taking ≤3 antihypertensive medications (72%). The commonly used antihypertensive drug class was calcium channel blockers (68%), with diabetes mellitus identified as the primary etiology (45%). Many CKD patients experience resistant hypertension, primarily affecting males aged 46-65 years
ADAPTIVE IMMUNITY IN INFANTS AND CHILDREN WITH ALLERGIES
Full text linkThe immune system consists of innate immunity and adaptive immunity, which interact to protect the body from pathogens and foreign substances. In children, the adaptive immune system is not fully developed, so the function of B cells and T cells, as well as immune tolerance mechanisms, is still limited. This condition can increase susceptibility to allergies, especially when influenced by environmental factors, genetics, and gut microbiota. Various studies have shown that disturbances in the adaptive immune balance, such as the dominance of Th2 responses, low regulatory B cell function, and changes in pro-inflammatory cytokines, play a significant role in triggering allergic reactions. Furthermore, environmental exposures such as air pollution, cigarette smoke, house dust allergens, and skin barrier disruption contribute to worsening sensitization and increasing the risk of atopic dermatitis, food allergies, and allergic rhinitis in children. This literature review analyzes articles that discuss the mechanisms of allergies in children through an adaptive immune system approach. The results indicate that allergies are a multifactorial condition influenced by immunological imbalance, activation of specific molecular pathways, and an unstable microbiota. The adaptive immune system in allergic children tends to exhibit hyperresponsiveness, including increased TfH cell activity, decreased regulatory T cells, increased neutrophils, and high production of allergenic cytokines. These findings emphasize that understanding adaptive immune development early in life is crucial for more effective allergy prevention and treatment strategies in children
Penggunaan Teknik Mind Mapping untuk Meningkatkan Kemampuan Menulis Teks Prosedur Bagi Siswa Kelas 7 SMPN 1 Turi Lamongan
No full textThis study aims to determine the use of Mind Mapping techniques to improve students’ skills in writing procedure text. The author employed a Collaborative Classroom Action Research consisting of 2 cycles. The research was conducted at SMPN 1 Turi Lamongan in the 7G class of the academic year 2022/2023. The research subjects consisted of 30 students. Based on interviews with the English teacher, the students encountered difficulties in organizing the steps in procedure text sequentially, and during the writing process, they often translated directly from Indonesian to English, resulting in incomprehensible writing for readers. The author used Mind Mapping techniques in the pre-writing process to help students in arranging procedure text in a logical and precise manner. Based on the pretest and posttest results, the students showed a significant improvement, with an average pretest score of 71.96 increasing to 74.9 in the posttest of cycle 1. The average score in cycle 1 indicated that the students had not yet reached the minimum passing score of 75, so the author proceeded with the research in cycle 2 and achieved a significant result of 81.96. Thus, Mind Mapping technique can enhance students’ ability in writing procedure text.Penelitian ini bertujuan untuk mengetahui penggunaan teknik Mind Mapping dalam meningkatkan keterampilan menulis teks prosedur. Penulis menggunakan Penelitian Tindakan Kelas Kolaboratif yang terdiri dari 2 siklus. Penelitian dilaksanakan di SMPN 1 Turi Lamongan pada kelas 7G tahun akademik 2022/2023. Subjek penelitian terdiri dari 30 peserta didik. Berdasarkan hasil wawancara bersama guru bahasa Inggris, peserta didik memiliki kesulitan untuk menyusun langkah-langkah dalam teks prosedur secara runtut dan ketika proses menulis peserta didik seringkali menerjemahkan secara langsung dari bahasa Indonesia ke dalam bahasa Inggris, sehingga makna tulisan tidak dapat dipahami oleh pembaca. Penulis menggunakan teknik Mind Mapping dalam proses pramenulis agar peserta didik dapat lebih mudah menyusun teks prosedur secara runtut dan tepat. Berdasarkan hasil pretest dan posttest, peserta didik mengalami peningkatan yang signifikan dengan nilai rata-rata pretest 71,96 menjadi 74,9 pada posttest siklus 1. Hasil nilai rata-rata siklus 1 menunjukkan bahwa peserta didik belum mampu mencapai nilai ketuntasan minimum yaitu 75, sehingga penulis melanjutkan penelitian pada siklus 2 dan mendapatkan hasil yang signifikan yaitu 81,96. Dengan demikian, teknik Mind Mapping dapat meningkatkan keterampilan menulis teks prosedur bagi peserta didik
INNATE IMMUNITY IN INFANTS AND CHILDREN WITH INFECTION
Full text linkThe innate immune system serves as the first line of defense against pathogens, particularly in infants and children whose adaptive immune systems are not yet fully mature. Infants and children are highly susceptible to acute respiratory infections (ARI), diarrhea, and sepsis due to low antiviral cytokine production, a dominant Th2 response, and suboptimal immune cell maturation. This literature review aims to understand the role of innate immunity in determining susceptibility, disease course, and severity of infections in early childhood. The method used was a literature review of national and international journals published between 2020 and 2025, with thematic narrative analysis. The results of the study indicate that the innate immune system in children exhibits different activity compared to adults, with higher expression of antiviral genes and inflammatory mediators in the mucosa, but still low phagocytic function and production of certain cytokines. External factors such as nutrition, breast milk, vitamin D, and the microbiota also play a role in modulating the innate immune response. Understanding the mechanisms of innate immunity is crucial for developing strategies for preventing and managing infections in infants and children, including immunization, nutritional interventions, and probiotics, to reduce morbidity and mortality from infections in early life
MACROECONOMICS IN NEXUS OF OTHER COMPREHENSIVE INCOME AND ISLAMIC BANKS PROFITABILITY
Full text linkResearch Purposes. This study aims to analyze the moderating effect of macroeconomic fundamentals on the relationship between other comprehensive income to be reclassified (OCIR) and profitability..
Research Methods. Financial statement data from 71 Islamic banks across 10 Asian countries for the period 2016-2023, comprising 568 firm-year observations, were used. Moderated regression analysis was used to test the effect.
Research Results and Findings. The test results indicate that OCIR has a positive effect on the profitability of Islamic banking entities, and macroeconomic fundamentals strengthen this effect. This result is consistent across different measurements of OCIR and profitability variables. An additional finding of this study is that OCIR has greater predictive power for future profits than the unreclassified OCI component. The implication of this study is input for investment analysis, especially those specializing in the Islamic finance industry, that OCIR, even unrealized earnings, also has value relevance due to its high predictive power of future profits, especially if the Islamic entity has many financial assets in the "available-for-sale" category. The originality of this research lies in examining the influence of OCIR on the profitability of Islamic banking entities in Asian countries and examining the moderating role of macroeconomic fundamentals
Simulasi Numerik dan Implementasi Prototipe Sistem Pemantauan Suhu Tubuh Real-Time Berbasis ESP32-MQTT pada Simulator Wokwi
Full text linkPenelitian ini bertujuan untuk merancang dan mensimulasikan sistem pemantauan suhu tubuh manusia berbasis ESP32 dan protokol komunikasi MQTT pada platform Wokwi. Metode yang digunakan meliputi pemodelan sistem, implementasi sensor suhu, serta pengujian komunikasi data melalui broker MQTT. Simulasi dilakukan untuk menganalisis kinerja sistem dalam mengirim dan menerima data suhu secara real-time. Hasil penelitian menunjukkan bahwa sistem mampu beroperasi dengan latensi rendah dan akurasi tinggi dalam pemantauan suhu tubuh manusia, serta memungkinkan akses data secara efisien melalui jaringan nirkabel. Kesimpulannya, simulasi ini membuktikan bahwa penggunaan Wokwi dapat mempermudah pengembangan dan pengujian sistem sebelum implementasi nyata, sehingga menghemat biaya dan waktu pengembangan
Peningkatan Kosakata (Vocabulary) melalui Media Audiovisual pada Siswa Kelas VII-B Di SMPN 6 Bojonegoro
No full textEnglish is a foreign language that students in Indonesia need to master. An important component in mastering English is having an adequate vocabulary. Sufficient vocabulary will facilitate students in understanding correctly what they read and hear. At SMPN 6 Bojonegoro, especially students in class VII-B experience difficulties in using English both orally and in writing due to insufficient vocabulary. This also affects them in understanding the meaning of the sentences in the texts they read. In learning English, students can be introduced to a variety of vocabulary through different methods, one of them is by using audiovisual media. The results of this study indicate that the use of audiovisual media can improve the English vocabulary of class VII-B students. Audiovisual media facilitates students to increase their vocabulary mastery more easily and makes the learning process more interesting and engaging. Students understand better when there are examples of real objects and how to pronounce the English words of those objects correctly.Bahasa Inggris merupakan bahasa asing yang perlu dikuasai oleh peserta didik di Indonesia. Elemen yang penting dalam penguasaan bahasa Inggris adalah dimilikinya perbendaharaan kosakata yang cukup. Kosakata yang cukup akan memfasilitasi peserta didik dalam memahami dengan benar apa yang mereka baca dan dengar. Di SMPN 6 Bojonegoro, khususnya para peserta didik di kelas VII-B mengalami kesulitan dalam menggunakan bahasa Inggris baik secara lisan maupun tulisan karena mereka tidak memiliki perbendaharaan kata yang cukup. Keterbatasan kosakata ini juga mempengaruhi mereka dalam memahami arti kalimat-kalimat dalam teks yang mereka baca. Dalam pembelajaran bahasa Inggris, peserta didik dapat diperkenalkan pada bermacam-macam kosakata melalui metode yang berbeda-beda, salah satunya dengan menggunakan media audiovisual. Hasil penelitian ini menunjukkan bahwa penggunaan media audiovisual dapat meningkatkan kosakata bahasa Inggris siswa kelas VII-B. Media audiovisual membantu peserta didik untuk mempermudah proses penguasaan kata-kata dan membuat proses pembelajaran menjadi lebih menarik dan tidak membosankan. Peserta didik menjadi lebih memahami setelah melihat contoh benda riil dan cara mengucapkan kata bahasa Inggrisnya dari benda tersebut dengan tepat