Journal Widya Mandala Catholic University Surabaya / Jurnal Universitas Katolik Widya Mandala Surabaya
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Analysis of Deixis in AESPA’s Giselle Speech at the United Nation
Full text linkThis study analyzes the use of deixis in AESPA’s Giselle’s speech at the United Nations’ High-Level Political Forum for Sustainable Development Goals. Deixis, as a language feature, is examined through a qualitative approach to understand its forms and functions within the speech. The study found that Giselle primarily employed person (5 data), place (6 data), time (1 data), and discourse (2 data) deixis. From the analysis of deixis, it was also revealed that place deixis as the most dominant type which was found in AESPA’s Giselle speech at the United Nations. Place deixis is used frequently in Giselle's narrative, which emphasizes its importance and suggests that spatial references are intentionally emphasized to highlight important ideas or establish connections with the audience. This dominance invites more investigation into the rhetorical techniques used by AESPA, illuminating their communication goals and the complex interactions between linguistic components in their discourse. This research contributes to understanding the linguistic strategies employed by public speakers and provides insights for language learners and future research on deixis in various contexts
THE VALUE RELEVANCE OF UNREALISED EARNINGS
Full text linkResearch Purposes. To test the relevance of unrealized earnings in financial statements, the impact of implementing fair value accounting on IFRS that has been adopted by countries in Southeast Asia.
Research Methods. The object of the study is financial sector companies in Indonesia, Malaysia, Singapore, the Philippines and Thailand, a sample of 156 companies, for the period 2019 – 2022 with observation data of n = 624. Hypothesis testing using multiple linear regression analysis.
Research Results and Findings. Unrealized earnings, although income is ephemeral as a result of adjustment to fair value, have value relevance. However, the degree of value relevance depends on the hierarchy of fair value inputs and the possibility of being realized. Unrealized earnings from level 1 inputs and plans to be realized are more predictive and more reacted to by the market than other types. Testing the effect of unrealized earnings based on the hierarchy of fair value inputs and potential to be realized on cumulative abnormal returns as a reflection of market reaction, and on the Altman Z-Score as a reflection of the predictive power of future performance
INVESTMENT PAYOFFS OF TOP ESG PORTFOLIOS IN THREE-LARGEST ASIA’S COUNTRIES
Full text linkResearch Purposes. The purposes of the study are to evaluate the performance of the top Environment Social and Governance (ESG) portfolios in the three largest economies and most populous countries in Asia: Indonesia, China, and India, and to capture the dynamics and payoffs of socially responsible investing (SRI) in these markets.
Research Methods. The Top ESG portfolios for each country are formed by the 30 firms with the top ESG scores listed on their respective stock exchanges from 2016 to 2022, and their performance is evaluated using the five-factor Capital Asset Pricing Model (CAPM), with a Brown portfolio of firms with no ESG scores from high-sensitive industries serving as a benchmark.
Research Results and Findings. The research results indicate that the Brown portfolio consistently generates abnormal returns in three countries, indicating a high level of risk, while the abnormal returns for the Top ESG portfolio vary: none were found in Indonesia and China, but they are significant in India. The findings imply that high ESG scores provide high legitimacy in the market that could drive the stock price up, and eventually benefiting SRIs through financial rewards
EXAMINING INTERNAL AUDIT PRACTICES AND CHALLENGES IN INDONESIAN COAL MINING SECTOR
Full text linkResearch Purposes. The research aims to evaluate current internal audit practices, identify challenges faced by auditors, and propose strategies to enhance fraud detection and prevention.
Research Methods. The study adopts a qualitative approach, utilizing a case study design to gain an in-depth understanding of internal audit practices at ABC. Data were collected through semi-structured interviews. Thematic analysis was used to identify core themes related to audit practices, challenges, and opportunities for improvement.
Research Results and Findings. The study highlights that ABC’s internal audit practices align with global standards, focusing on high-risk areas like procurement. However, limited resources, outdated technology, and data access issues reduce effectiveness. Expanding audit capacity, upgrading technology, enhancing training, and fostering collaboration are essential to improving fraud prevention and governance in the mining sector. This research contributes to enhancing internal audit practices in high-risk industries like mining, providing actionable recommendations to improve fraud prevention and governance frameworks, ensuring more effective and proactive audit processes
Implementasi Sistem Pintar untuk Penyortiran Spesifikasi Laptop Berbasis Kebutuhan Pengguna
Full text linkProgram ini ditulis dalam bahasa pemrograman C untuk mengurutkan daftar laptop berdasarkan beberapa kriteria yang dapat dipilih oleh pengguna. Kriteria tersebut mencakup merek laptop, harga, jumlah inti prosesor, dan kapasitas penyimpanan. Dengan menggunakan struktur data, program ini memberikan momen bagi pengguna untuk menentukan bagaimana daftar laptop akan diurutkan. Setelah memilih kriteria, program akan menyusun laptop dalam urutan yang diinginkan dan menampilkan hasilnya dengan cepat. Untuk mengurutkan laptop, program ini menggunakan algoritma bubble sort. Algoritma ini bekerja dengan membandingkan dua elemen yang berdekatan dan menukar posisinya jika tidak sesuai dengan urutan yang dipilih. Meskipun bubble sort merupakan metode sederhana dan bukan yang tercepat, terutama untuk data yang besar, algoritma ini cukup efektif dan mudah diterapkan, terutama ketika daftar yang diurutkan tidak terlalu panjang. Hasil pengujian menunjukkan bahwa program ini mampu mengurutkan laptop sesuai dengan kriteria yang dipilih pengguna, baik berdasarkan harga, merek, maupun spesifikasi lainnya. Program ini berjalan dengan baik dan memberikan solusi yang sederhana namun fungsional untuk kebutuhan pengurutan laptop yang fleksibel
Analysis of Flour Inventory Control Strategy as Raw Material for Shrimp Crackers Using Markov Chain
Full text linkAbstract: One of the important challenges the industry faces is the problem of raw material inventory, so good inventory management is essential. This management results in the emergence of inventory costs comparable to the company's operational costs. Inventory deviations in an industry can be in the form of less or more inventory caused by inaccurate inventory calculations, such as those experienced by PT SLU. The condition of PT SLU shows that the products produced have decreased while raw materials have an excess inventory of more than 15,000 kg. This study aims to determine the quantity of flour raw materials to achieve optimal inventory costs at PT SLU. The method used is the Markov chain and enumeration method to determine the optimal amount of raw materials to reduce costs. The research findings indicate that policy 58 yields the lowest expected cost of Rp. 32,463,360 compared to other policies. Therefore, it is suggested that improvements be implemented, such as if the system is in states 3, 4, 5, or 6, for long-term policy. This condition can help companies create strategies to reduce overstock, particularly of raw flour materials
COMPARISON OF MICROPLASTIC PARTICLE IN BREASTMILK STORED WITH BREASTMILK STORAGE BAG ON DIFFERENT TEMPERATURE
No full textMPs are plastic particles less than 5 mm in size. MPs can enter through the mouth and into the digestive tract, circulate throughout the body's tissues including breast tissue. Research on the size of particles that can be deposited in adipose tissue has not yet been conducted. This quasi-experimental research aims to explain differences in levels of microplastic particles due to differences in processing temperatures in breast milk in storage bags. Breast milk samples were taken from breastfeeding mothers at the Mulyorejo Community Health Center, Surabaya. The breast milk was put into plastic bags for the study group and glass tubes for the control group. Samples will be separated based on breast milk storage temperature and as a control group. The sample will be extracted and examined. After that, additional inspection tests were carried out in the form of micro-FTIR. It was found that there was no significant difference in MPs particle levels with respect to differences in breast milk processing temperatures in storage bags. However, there were significant differences between the control group and the study group
EVALUATION OF THE IMPLEMENTATION OF RABIES-TRANSMITTING ANIMAL BITES SURVEILLANCE AT ALAK HEALTH CENTER
Full text linkAnimal bites that transmit rabies are zoonotic diseases and remain a public health problem in Indonesia, including in East Nusa Tenggara, which has experienced an extraordinary event (KLB). Since 2023, the Alak Health Center has routinely conducted rabies monitoring due to the significant increase in cases every year and the high risk of death if left untreated. Therefore, a structured monitoring system is essential for rabies prevention and control. This study aims to describe the implementation of the rabies monitoring system at the Alak Health Center using a systems approach. A qualitative descriptive design was used, involving three monitoring officers as respondents. Data collection was carried out using questionnaires and mobile phones for documentation. The results showed that the input variables—materials, funds, and markets—were well met, but human resources were still inadequate because officers were assigned various monitoring responsibilities. In terms of process, epidemiological investigations and medical management have been carried out 100%. Outputs are met through routine reporting to the Kupang City Health Office. However, the expected results have not been achieved due to limited public awareness and participation in monitoring the movement of wild animals. The impact variable was achieved, as none of the 22 cases reported in weeks 1–19 of 2025 developed into suspected rabies cases. This demonstrates the effectiveness of monitoring in preventing rabies cases. However, ongoing challenges include excessive workload for monitoring officers and inadequate community engagement, highlighting areas for improvement in the sustainability of rabies control efforts
EARLY EXPERIENCE WITH TARIC TOTAL ANKLE ARTHROPLASTY, SUBTALAR FUSION, AND MODIFIED BROSTROM IN PATIENTS WITH RHEUMATOID ARTHRITIS
Full text linkRheumatoid arthritis (RA), a chronic inflammatory disease, primarily affects synovial joints, leading to progressive joint damage, pain, and physical limitations. (1) RA frequently involves the feet and ankles, where synovitis results in pain, stiffness, and joint destruction, often altering foot mechanics and heightening fall risk, thereby diminishing quality of life. (2) Although clinical exams help in identifying synovitis, their accuracy in RA assessment can be limited.(1) Historically, end-stage rheumatoid ankle arthritis has been managed with ankle arthrodesis to achieve pain relief and joint stability. (2) However, Total Ankle Arthroplasty (TAA) offers a promising alternative by preserving ankle motion and potentially mitigating osteoarthritis in adjacent joints.(3) This case report details a 57-year-old female with right ankle osteoarthritis due to RA, diagnosed eight years prior via rheumatoid factor positivity, successfully managed with a combined approach of TAA, subtalar fusion, and a modified Brostrom-Gould (BG) repair to enhance function and alleviate pain
THE EFFECT OF INULIN-GLUCOMANNAN ON HIGH FAT HIGH SUCROSE DIET INDUCED MICE ON NFKB EXPRESSION IN COLON USING RT-QPCR METHOD
Full text linkBackground: Obesity is a major driver of non-communicable diseases. Poor dietary habits, such as long-term consumption of a high-fat high-sucrose (HFHS) diet, can lead to gut microbiota dysbiosis, triggering inflammation and activation of nuclear factor kappa B (NF-κB) in the colon. NF-κB activation in the colon is often associated with inflammatory bowel disease (IBD). Effective and practical approaches are needed to prevent obesity.
Objective: This study aims to investigate the effect of inulin-glucomannan supplementation on inflammation in the colon through NF-κB expression and body weight changes.
Methods: Twenty male C57BL/6 mice were divided into five groups: AQ (standard diet), KN (negative control, HFHS diet), IO (HFHS diet + inulin), GO (HFHS diet + glucomannan), and IG (HFHS diet + inulin-glucomannan mix). Fiber and HFHS diet were administered for 8 weeks. Body weight was measured weekly, and NF- κB expression in the colon was analyzed using the RT-qPCR method.
Results: Inulin, glucomannan, and the inulin-glucomannan combination significantly reduced body weight gain compared to the KN group (p = 0.0017). However, the Kruskal-Wallis test for NF-κB gene expression revealed no significant differences among all groups (AQ, KN, IO, GO, IG; p = 0.5920). Nonetheless, the fiber- treated groups showed a potential reduction in NF-κB gene expression, suggesting the need for further research to explore the specific effects of inulin-glucomannan.
Conclusion: Inulin, glucomannan, and the inulin-glucomannan combination prevent weight gain and obesity and hold potential for reducing NF-κB gene expression in the colon