Journal Widya Mandala Catholic University Surabaya / Jurnal Universitas Katolik Widya Mandala Surabaya
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HOW DIRECTORS' FOREIGN EXPERIENCE AFFECTS ESG's INFLUENCE ON TAX AVOIDANCE
Get PDFResearch Purposes. This study explores the empirical link between ESG performance and corporate tax avoidance, investigating the moderating role of directors with international experience in this relationship.
Research Methods. The study analyzes ESG-focused data from Indonesian manufacturing firms, obtained from Thomson Reuters for the period 2017–2021, using a random-effects panel data regression model.
Research Results and Findings. The results show the first hypothesis is not supported, revealing a positive relationship between ESG performance and tax avoidance. This implies that companies with high ESG scores may use these initiatives to manage reputational risks while engaging in tax avoidance. Conversely, the second hypothesis is supported, indicating that directors with international experience bring diverse perspectives, which enhance the negative relationship between ESG performance and tax avoidance, mitigating reputational and legitimacy risks
THE CORRELATION BETWEEN EATING PATTERNS AND CONSTIPATION IN THE ELDERLY AT THE GOTONG ROYONG HOSPITAL IN SURABAYA
No full textBackground: Constipation is defined as a decrease in the frequency of bowel movements (BAB) that occurs in less than three times a week, pushing during defecation, hard stool consistency, and the pain that accompanies when defecating. Constipation is one of the most digestive tract complaints in the elderly. As the age of constipation prevalence increases, this will increase because in the elderly there is a decrease in the function of the gastrointestinal system, so constipation is often complained of the elderly. Complications of constipation are Fecal Impaction, which is interpreted as obstruction caused by hardened feces. As a result, the elderly cannot feel and respond to the existence of faeces in the rectum, which must be watched by the elderly.Purposes: Knowing the dietary patterns that influence the incidence of constipation in the elderly at the Gotong Royong Hospital in Surabaya.Methods: In the study the cross sectional research method is used. The research instruments used in this study were the Food Frequency Questionnaire (FFQ) questionnaire and the constipation questionnaire. The sample of this study was a portion of the elderly population that meets the inclusion and exclusion criteria that seek treatment at all polys at the Gotong Royong Hospital in Surabaya on September 1 - November 4, 2023. After the data was collected, the data was then analyzed using the Fisher Exact Test using SPSS.Result: In the results of the Fisher Exact Test analysis shows the relationship between eating patterns and constipation in the elderly at Gotong Royong Hospital in Surabaya obtained Exact Sig = 0,585> 0,05 which means there is no correlation between eating patterns and constipation in the elderly at Gotong Royong Hospital in Surabaya.Conclusion: There is no correlation between eating patterns and constipation in the elderly at Gotong Royong Hospital in Surabaya
UJI EFEKTIVITAS EKSTRAK DAUN AFRIKA (Vernonia amygdalina) TERHADAP PENYEMBUHAN LUKA PADA KELINCI (Oryctolagus cuniculus)
No full textAfrican leaves (Vernonia amygdalina) are one of the plants used in medicine for wound healing with secondary metabolite content including flavonoids, alkaloids, tannins, saponins and steroids. This study used ointment preparations, with a combination of absorption base and hydrocarbon base ointment. Vaseline album and adeps lanae are occlusive and can absorb fluid in the wound so as to increase hydration and moisture on the wound surface so as to accelerate wound healing. The purpose of this study was to determine the effectiveness of African leaf extract ointment (Vernonia amygdalina) in healing wounds in rabbits (Oryctolagus cuniculus). The test animals used for the wound healing activity test were 5 rabbits. Furthermore, the wounds were grouped into 5 groups consisting of group I (negative control) given ointment base, group II (positive control) given betadine ointment, groups III, IV and V given African leaf extract ointment with concentrations of 10%, 15% and 20% respectively. The results showed that African leaf extract ointment (Vernonia amygdalina) had a wound healing effect with an average wound diameter of 4.57 mm ± 1.52, 4.69 ± 1.41 mm and 4.42 ± 0.35 mm on the 7th day. The wound closed perfectly with a diameter of 0.00 ± 0.00 mm on the 12th day. African leaf extract ointment had the most optimal wound healing effect on rabbits at a concentration of 20%Daun afrika (Vernonia amygdalina) merupakan salah satu tanaman yang digunakan dalam pengobatan untuk penyembuhan luka dengan kandungan metabolit sekunder meliputi flavonoid, alkaloid, tanin, saponin dan steroid. Penelitian ini menggunakan sediaan salep, dengan kombinasi salep basis absorpsi dan basis hidrokarbon. Vaselin album dan adeps lanae bersifat oklusif dan dapat menyerap cairan dalam luka sehingga dapat meningkatkan hidrasi dan kelembaban pada permukaan luka sehingga mempercepat penyembuhan luka. Tujuan penelitian ini adalah untuk mengetahui efektivitas salep ekstrak daun afrika (Vernonia amygdalina) dalam penyembuhan luka pada kelinci (Oryctolagus cuniculus). Hewan uji yang digunakan untuk uji aktivitas penyembuhan luka sebanyak 5 ekor kelinci. Selanjutnya luka dikelompokkan menjadi 5 kelompok yang terdiri dari kelompok I (kontrol negatif) yang diberi basis salep, kelompok II (kontrol positif) yang diberi salep betadine, kelompok III, IV dan V yang diberi salep ekstrak daun afrika dengan konsentrasi masing-masing 10%, 15% dan 20%. Hasil penelitian menunjukkan bahwa salep ekstrak daun afrika (Vernonia amygdalina) memiliki efek penyembuhan luka dengan rata-rata diameter luka 4,57 mm ± 1,52, 4,69 ± 1,41 mm dan 4,42 ± 0,35 mm pada hari ke-7. Luka menutup sempurna dengan diameter 0,00 ± 0,00 mm pada hari ke-12. Salep ekstrak daun afrika memiliki efek penyembuhan luka paling optimal pada kelinci pada konsentrasi 20%.
Kata Kunci : Salep; Daun Afrika; Penyembuhan luka; Penyerapan; Hidrokarbo
Analisis dan Usulan Peningkatan Efektivitas Mesin Centrifugal dengan Pendekatan Overall Equipment Effectiveness (OEE), Six Big Losses, dan Total Productive Maintenance (TPM)
Get PDFPenelitian ini mengkaji analisis dan saran menggunakan teknik Overall Equipment effectiveness (OEE), Six Big Losses, dan Total Productive Maintenance (TPM) untuk meningkatkan kinerja mesin centrifugal di PT XYZ. Berdasarkan data operasional mesin periode September 2024, ditemukan bahwa nilai rata-rata OEE hanya menyentuh angka 66% yang berarti tingkat efektivitas mesin centrifugal saat ini masih jauh di bawah standar kelas dunia (85%). Untuk menentukan penyebab utama kerugian ini, analisis tentang Six Big Losses dilakukan. Temuan menunjukkan bahwa kategori penyebab utama ialah Equipment Failures (29,8%), Idling and Minor Stoppages (27%), dan Reduced Speed Losses (21,5%). Ketiga kategori ini diidententifikasi kembali menggunakan Fishbone Diagram dan Root Cause Analysis untuk menemukan akar penyebab dari kerugian. Hasil identifikasi ditemukan akar dari masalah ini antara lain disebabkan oleh gangguan elektromotor, van belt yang sering kendor bahkan putus, penyumbatan valve, dan penyebab kecil lainnya. Agar efektivitas mesin dapat ditingkatkan, maka direkomendasikan beberapa tindakan berdasarkan implementasi TPM. Tindakan yang direkomendasikan antara lain penyusunan jadwal untuk preventif maintenance, pelatihan operator dalam deteksi dini kerusakan, memasang sistem alarm, penerapan checklist inpeksi harian. Dengan adanya tindakan-tindakan ini diharapkan tingkat efektivitas mesin dapat meningkat hingga mencapai standar kelas dunia
Hubungan Psychological Capital dengan Work Engagement pada Generasi Z yang Bekerja si Bidang Food and Beverage
Get PDFGeneration Z is the generation that is starting to dominate work. Generation Z is said to like jobs that have high flexibility, such as the food and beverage sector. Generation Z is said to have poor work engagement. One of the factors that influences work engagement is psychological capital. This research examines the relationship between psychological capital and work engagement in Generation Z, which works in the food and beverage sector. The sampling method used is accidental sampling. The measuring instruments used were the Indonesian version of the Utrecht Work Engagement Scale-9 and the Psychological Capital Questionnaire. The data analysis techniques used is correlation Pearson’s product moment. The results of research conducted on 111 respondents showed a directional positive relationship between psychological capital and work engagement in Generation Z who work in the food and beverage sector, with a significance value of p>0,05, namely 0.000 with r = 0.354. The majority of respondents in this study had high psychological capital, namely 59 respondents, and high work engagement, namely 43 respondents which indicate that generation z who are working in the food and beverage field has a high psychological capital.Generasi Z merupakan generasi yang mulai mendominasi pekerjaan saat ini.Generasi Z dikatakan menyukai pekerjaan yang memiliki fleksibilitas tinggi sepertibidang food and beverage. Generasi Z dikatakan memiliki work engagement yangkurang baik. Salah satu faktor yang mempengaruhi work engagement adalahpsychological capital. Tujuan dari penelitian ini adalah untuk menguji hubunganantara psychological capital dengan work engagement pada generasi Z yangbekerja di bidang food and beverage. Metode sampling yang digunakan adalahaccidental sampling. Alat ukur yang digunakan adalah Utrecht Work EngagementScale-9 Versi Bahasa Indonesia dan Psychological Capital Questionnaire. Teknikanalisis data yang digunakan adalah uji normalitas dan uji linearitas. Hasilpenelitian yang dilakukan pada 111 responden menunjukkan adanya hubunganpositif terarah antara psychological capital dengan work engagement pada generasiZ yang bekerja di bidang food and beverage dengan nilai signifikansi p>0,05 yaitu0,000 dengan r = 0,354. Mayoritas responden dalam penelitian ini memilikipsychological capital tinggi yaitu sebanyak 59 responden dan work engagementpada tingkat tinggi yaitu sebanyak 43 responden.Kata Kunci: psychological capital, work engagement, food and beverage, dangenerasi Z
Pergeseran Makna Cancel Culture di Indonesia : Analisis Semiotika Sosial Theo van Leeuwen
Get PDFSocial media’s growth has given rise to platforms where people may freely express their opinions, which has resulted in the emergence of cancel culture, a phenomenon where individuals or brands experience public outrage, boycotts, or exclusion due to the breach of social or ethical standards. Originally grounded in moral responsibility, cancel culture has transformed into a wider social occurrence with diverse motivations. This research examines the evolving significance of cancel culture through the lens of Theo van Leeuwen’s social semiotics framework, emphasizing four main aspects: discourse, genre, style, and modality. Using qualitative methods such as interviews, the results show that cancel culture is frequently driven more by a propensity, especially in Indonesia, to follow trends and a fear of missing out (FOMO), than by well-informed decision-making. It also discovers that technology is being used more and more to advance commercial, political, economic, or personal interests. The study concludes that cancel culture has shifted from being a collective moral statement into a tactical instrument for shaping digital narratives and influencing public opinion. This transformation highlights the intricate relationship between social media, power dynamics, and cultural standards, revealing both the advantages and disadvantages of cancel culture in contemporary digital society.
ABSTRAK Perkembangan teknologi telah memunculkan platform media sosial dimana orang dapat mengekspresikan pendapat, yang membentuk munculnya cancel culture, sebuah fenomena di mana individu atau merk mengalami kemarahan publik, boikot, atau pengucilan karena dianggap melakukan kesalahan fatal atau melanggar norma sosial. Fenomena yang awalnya didasarkan pada tanggung jawab moral, telah berubah menjadi gerakan sosial yang lebih luas dengan motif beragam. Penelitian ini menganalisis pergeseran makna cancel culture dengan pendekatan semiotika sosial dari Theo van Leeuwen, yang menekankan empat aspek utama: discourse, genre, style, dan modality. Metode penelitian kualitatif digunakan dengan teknik pengumpulan data berupa wawancara, untuk memahami bagaimana makna cancel culture dibentuk dan digunakan dalam interaksi sosial di media digital khususnya di Indonesia. Hasil penelitian menunjukkan bahwa, cancel culture sering kali didorong kecenderungan untuk mengikuti tren dan fear of missing out (FOMO) atau takut tertinggal, daripada memahami konteks masalah yang terjadi. Ditemukan juga bahwa, teknologi semakin sering dimanfaatkan untuk memajukan kepentingan komersial, politik, ekonomi, atau pribadi. Melalui penelitian ini dapat disimpulkan bahwa cancel culture telah bergeser dari pernyataan moral kolektif menjadi instrumen taktis untuk membentuk narasi digital dan memengaruhi opini publik. Transformasi ini menyoroti hubungan antara media sosial, dinamika kekuasaan, dan standar budaya, yang mengungkap kelebihan dan kekurangan budaya pembatalan dalam masyarakat digital kontemporer
THE ASSOCIATION OF CARBOHYDRATE AND PROTEIN INTAKE WITH THE INCIDENCE OF WASTING IN TODDLERS
Get PDFOne of the most significant nutritional health problems in children is wasting. Inadequate carbohydrate and protein intake in toddlers is a leading cause of wasting. This study aimed to analyze the relationship between carbohydrate and protein intake and the incidence of wasting in the working area of the Driyorejo Gresik Health Center. The study employed a quantitative observational analytic cross-sectional approach. The sample consisted of 107 mothers with toddlers aged 12–59 months. Data were collected using questionnaires and 2x24-hour food recall. Multistage cluster random sampling was used for sample selection, and data were analyzed using the chi-square test. The results showed that nearly all toddlers (78.5%) had deficient carbohydrate intake, while most (69.2%) had deficient protein intake. Additionally, the majority of toddlers (81.3%) experienced wasting. The chi-square test revealed a significant relationship between carbohydrate and protein intake and the incidence of wasting (p-value = 0.000, <0.05). In conclusion, there is a significant association between inadequate carbohydrate and protein intake and wasting among toddlers in the Driyorejo Gresik Health Center area. To reduce the risk of wasting, mothers and caregivers are encouraged to ensure balanced nutrition, meeting the required carbohydrate and protein intake for toddlers
EFFECT OF THE ETHANOL EXTRACT OF CALENDULA OFFICINALIS FLOWER ON THE WOUND HEALING IN MICE SKIN
Get PDFBackground: The result of research on the cause of injuries obtained data that the most causes of injuries were caused by surgical wound, with a total of 110.300.000 cases. One of the plants that can be used as a woundhealer is the flower of Calendula Officinalis, which is rich in flavonoid compounds, terpenoids, and saponins that could help to accelerate the wound-healing process.
Objective: To determine the difference in the effectiveness of the ethanolic extract of Calendula officinalis flower with concentration of 1:1 and the ethanolic extract of the Calendula officinalis flower with concentration of 1:2 on the wound length in the wound healing process of the rat’s skin.
Methods: The research design that used in this study is experimental with the post- test only controlled group design. The random sampling method calculated using the Federer formula,so that the total number of samples obtained is 28 rats. The length of the incision wound will be measured macroscopically every 24 hours before the treatment for 14 days in total using a caliper with an accuary of 0.1 mm.
Results: The result showed that the group treated with the ethanolic extract of Calendula officinalis flower with concentration of 1:1 were more effective than the group treated with the ethanolic extract of Calendula officinalis flower with concentration of 1:2, the control group with Povidone Iodine, and the control group with distilled water. The result of Pairwise Comparison test which compared the group treated with the ethanolic extract of Calendula officinalis with concentration of 1:1 and concentration of 1:2 is in a significan value p=0.000 (p<0.05), which means that both treatment groups had a meaningful differences.
Conclusion: There was a significant effect between the group treated with the ethanolic extract of Calendula officinalis flower with concentration of 1:1 and the group treated with ethanolic extract of Calendulla officinalis flower with concentration of 1:2
PLTS UNTUK POMPA AIR BUDI DAYA IKAN DI RT 01 RW 05 KELURAHAN PANJANG JIWO KOTA SURABAYA
Get PDFRT 01 RW 05 Kelurahan Kendangsari Kecamatan Tenggilis Mejoyo merupakan salah satu RT yang menjadi tujuan untuk pelaksanaan Program Pengembangan Desa (P3D). Salah satu bentuk yang dikembangkan adalah budidaya ikan yaitu ikan nila dan ikan lele. Kendala yang dihadapi mengenai biaya listrik yang harus dibayar setiap bulan untuk lampu penerangan dan menghidupkan pompa air. Dari permasalahan yang ada tim pengabdian dari PSTE-UKWMS menawarkan solusi untuk menghasilkan listrik dari panel surya yang digunakan untuk mengaktifkan lampu penerangan pada kolam budidaya ikan nila dan ikan lele dan mengaktifkan sebagian pompa untuk sirkulasi air. Sebenarnya sudah terpasang listrik dari panel surya sebesar 100 WP, sehingga butuh penambahan daya dengan perubahan sistem. Setelah penambahan daya, dalam 1 hari sistem PLTS dapat menghasilkan daya sekitar 500 Watt. Daya tersebut dapat menyalakan sebuah Pompa Air 220 Volt 50 Watt selama 10 jam, atau dapat menyalakan empat lampu DC 12 Volt 5 Watt selama 25 jam, atau dapat menyalakan keduanya selama 7 jam. Pendampingan lapangan diberikan kepada Kelompok Budidaya Kumis Lele, Kelompok Karang Taruna, dan Ibu PKK yang berada disekitarnya dengan total peserta sebanyak 30 orang. Mereka semuanya merasa senang dan merasa puas.RT 01 RW 05 Kelurahan Kendangsari Kecamatan Tenggilis Mejoyo merupakan salah satu RT yang menjadi tujuan untuk pelaksanaan Program Pengembangan Desa (P3D). Salah satu bentuk yang dikembangkan adalah budidaya ikan yaitu ikan nila dan ikan lele. Kendala yang dihadapi mengenai biaya listrik yang harus dibayar setiap bulan untuk lampu penerangan dan menghidupkan pompa air. Dari permasalahan yang ada tim pengabdian dari PSTE-UKWMS menawarkan solusi untuk menghasilkan listrik dari panel surya yang digunakan untuk mengaktifkan lampu penerangan pada kolam budidaya ikan nila dan ikan lele dan mengaktifkan sebagian pompa untuk sirkulasi air. Sebenarnya sudah terpasang listrik dari panel surya sebesar 100 WP, sehingga butuh penambahan daya dengan perubahan sistem. Setelah penambahan daya, dalam 1 hari sistem PLTS dapat menghasilkan daya sekitar 500 Watt. Daya tersebut dapat menyalakan sebuah Pompa Air 220 Volt 50 Watt selama 10 jam, atau dapat menyalakan empat lampu DC 12 Volt 5 Watt selama 25 jam, atau dapat menyalakan keduanya selama 7 jam. Pendampingan lapangan diberikan kepada Kelompok Budidaya Kumis Lele, Kelompok Karang Taruna, dan Ibu PKK yang berada disekitarnya dengan total peserta sebanyak 30 orang. Mereka semuanya merasa senang dan merasa puas
DECOY EFFECT, COGNITIVE LOAD, AND POSITIVE EMOTION ON PURCHASE INTENTION: IPHONE 14 CASE STUDY
Get PDFUnderstanding the psychological factors influencing consumer behavior is a essential for enhancing purchase intention. This study examines the impact of positive emotion as a mediator between purchase intention and cognitive load or the decoy effect. Utilizing a quantitative methodology, data were collected using a questionnaire and analyzed with the PLS-SEM technique using SmartPLS. A purposive sampling method yielded 129 iPhone 14 users as respondents for this study. The findings indicate that the decoy effect and cognitive load has a significant impact on purchase intention when mediated by positive emotion. These results underscore the importance of minimizing cognitive load and leveraging the decoy effect in marketing practices