Journal Widya Mandala Catholic University Surabaya / Jurnal Universitas Katolik Widya Mandala Surabaya
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DETERMINANTS OF ACCOUNTING CONSERVATISM IN BASIC MATERIALS COMPANIES
Research Purposes: This study analyzes the effect of Debt Covenant, Board of Commissioners, and Profitability on Accounting Conservatism in Indonesia's Basic Materials sector (2020-2024).
Research Methods: Using purposive sampling, 43 companies from a population of 113 were selected based on pre-2020 IPO status, medium market capitalization, and consistent audited financial reporting. A quantitative approach using secondary data was employed and analyzed in SPSS version 26.
Research Results and Findings: Debt Covenant demonstrates a negative effect on conservatism, whereas Board of Commissioners and Profitability show positive influences. These findings reveal the contextual nature of governance-performance relationships in accounting conservatism, highlighting how industry-specific characteristics and business environment significantly shape their effectiveness
CHARACTERISTICS OF PATIENTS WITH SNAKEBITES AT SANJIWANI HOSPITAL, BALI
Snakebites are a common occurrence in tropical regions, including Indonesia. This study aims to determine the demographic and clinical characteristics of patients bitten by snakes. It employs a descriptive, cross-sectional approach to analyze cases at Sanjiwani General Hospital. The sample includes all snakebite cases from January 2021 to December 2022, totaling 192 cases. The results indicate that the majority of snakebite incidents occurred in individuals aged 40-49 years (25.0%), predominantly among males (69.3%), and that most cases originated in Gianyar District (26.6%). The most frequently reported clinical symptom was pain (96.9%), with 91.1% of cases graded 2. Most patients did not experience complications (97.9%). Fang marks were the most common type of wound (96.9%), with the upper extremities being the most frequent bite site (51.6%). Laboratory examinations revealed that the average complete blood count was within the normal range, although prothrombin time (PT) and activated partial thromboplastin time (APTT) were prolonged. The treatments administered included antivenom (99.0%), Human Tetanus Immunoglobulin (94.3%), and antibiotics (99.5%). Notably, all patients in the study survived. The findings highlight the urgent need for targeted public health interventions to educate high-risk populations about snakebite prevention and the importance of seeking prompt medical treatment. Additionally, this study emphasizes the need for improved healthcare resources and training for medical personnel to manage snakebite cases effectively, thereby improving outcomes and reducing complications
Peningkatan Minat Belajar Fisika Materi Gelombang Bunyi melalui Pembelajaran Berdiferensiasi pada Peserta Didik Kelas XI Di SMA Negeri 12 Surabaya
A learning objective in the Sound Wave material is that students are able to understand the sub-chapter of Sound Intensity Level and Doppler Effect well. However, this goal is a difficult problem for students in class XI MIPA 6 SMAN 12 Surabaya. This is due to the lack of student interest in learning Physics where learning still uses the lecture method— students who have an interest in learning Physics are only about 31%. This is due to several factors, such as the application of conventional learning and the unability to
accommodate the needs and characteristics of students in learning. The purpose of this study is to increase interest in learning physics, sound wave material: sound intensity level and doppler effect through differentiated learning. This research used Collaborative Classroom Action Research (CCAR). The study results in cycle I, researchers applied differentiated learning with the Problem Based Learning (PBL) method and found that students’ learning interest increased to 53%. In cycle II, differentiated learning was combined with the Project Based Learning (PjBL) method with the result of 78% of students’ learning interest increased. The conclusion of this research is that differentiated learning combined with PBL and PjBL is conducive and on target. Salah satu tujuan pembelajaran pada materi Gelombang Bunyi adalah peserta didik mampu memahami subbab Taraf Intensitas Bunyi dan Efek Doppler dengan baik. Namun, tujuan tersebut menjadi salah satu masalah yang sulit bagi peserta didik di kelas XI MIPA 6 SMA Negeri 12 Surabaya. Hal ini dikarenakan kurangnya minat belajar peserta didik terhadap mata pelajaran Fisika di mana pembelajaran masih menggunakan metode ceramah—peserta didik yang memiliki minat belajar pada mata pelajaran Fisika hanya sekitar 31%. Hal ini diakibatkan beberapa faktor, seperti penerapan pembelajaran konvensional maupun pembelajaran yang belum mampu mengakomodasi kebutuhan serta karakteristik peserta didik. Tujuan penelitian ini adalah untuk meningkatkan minat belajar fisika materi gelombang bunyi: taraf intensitas bunyi dan efek doppler melalui pembelajaran berdiferensiasi. Penelitian ini menggunakan Penelitian Tindakan Kelas Kolaboratif (PTKK). Hasil dari penelitian ini adalah pada siklus I, peneliti menerapkan pembelajaran berdiferensiasi dengan metode Problem Based Learning (PBL) dan didapatkan bahwa minat belajar peserta didik meningkat menjadi 53%. Pada siklus II, pembelajaran berdiferensiasi digabungkan dengan metode Project Based Learning (PjBL) dengan hasil 78% peserta didik mengalami kenaikan minat belajar. Kesimpulan akhir dari penelitian ini, pembelajaran berdiferensiasi yang digabungkan dengan PBL dan PjBL berjalan kondusif dan tepat sasaran
Rancang Bangun Mesin Pencacah (Chopper) Biomassa Hijauan Batang Sorghum (Sorghum Bicolor L. Moench) Sebagai Bahan Baku Silase Pakan Ternak Ruminansia
Tanaman sorghum ini antara lain memiliki nilai ekonomis yang tinggi, prospektif dan zero waste karena semua bagian tanaman mulai dari batang, daun hingga bijinya dapat dimanfaatkan. Namun di sisi lain, pengembangan tanaman sorghum di Indonesia tidak cukup signifikan dan belum mendapat prioritas untuk dikembangkan. Hal ini tentunya merupakan tantangan tersendiri dalam upaya pemanfaatan dan budidaya tanaman sorghum sehingga dapat meningkatkan produktivitas lahan, diversifikasi teknologi pengolahan pasca panen dan upaya peningkatan kesejateraan ekonomi petani sehingga pertanian Indonesia bisa makmur, maju, mandiri dan modern. Pakan ternak silase merupakan salah satu pengawetan pakan ternak dalam memenuhi kebutuhan pakan ternak saat musim kemarau panjang agar tetap terjaga dan terjamin ketersediaannya. PT Agro Indah Permata 21 (PT AIP 21) mulai mengembangkan biomassa batang sorgum menjadi silase/ pakan ternak ruminansia sejak tahun 2020. Namun, saat ini mitra industri belum dapat memenuhi permintaan (demand) kebutuhan silase pakan ternak karena keterbatasan kapasitas dan teknologi proses produksi silase pakan ternak. Beberapa pekerjaan dalam proses produksinya masih dikerjakan secara manual khususnya teknologi mesin pencacah hujauan batang sorghum (chopper) yang hanya mampu berkapasitas maksimum ± 7-8 ton/ hari. Berpijak pada kelemahan proses yang teridentifikasi, maka alternatif solusi yang diajukan pada penelitian ini adalah rancang bangun mesin pencacah hijaun batang sorghum sebagai bahan baku silase ternak ruminansia. Hasil utama penelitian ini adalah implementasi produk teknologi mesin pencacah hijaun batang sorghum sebagai bahan baku silase pakan ternak ruminansia. Prinsip kerja mesin chopper ini adalah bahan baku hijaun batang sorghum dimasukkan ke dalam ruang pencacahan dan dipotong menjadi potongan-potongan kecil dengan pisau pencacah yang berputar dengan kecepatan tinggi. Mesin chopper ini mampu beroperasi secara kontinyu dengan kemampuan kapasitas pencacahan ± 4 ton/ jam. Adapun Tingkat Kesiapterapan Teknologi (TKT) mesin ini mencapai level 8 karena telah teruji dalam lingkungan pabrik silase yang sebenarnya
REPRESENTATION OF POLITENESS STRATEGY BY MEMBERS OF COLLEGE STUDENT ORGANIZATION: A PRAGMATIC APPROACH
This study is aimed at figuring out politeness strategies used by college students’ organisation at STKIP Bina Insan Mandiri. As social human beings people need to maintain their relationships. One of the ways to carry it out is by demonstrating politeness. How the members of college students’ organisations at STKIP Bina Insan Mandiri performed this act was sought out. The politeness strategies for doing FTA’ is as its framework.This study used qualitative descriptive as its research design. It used two kinds validated questionnaires as its instruments to gather the needed data and as a means of triangluations. There were 40 sets of questionnaire got as the data and they were analysed and interpreted by making use of the politeness strategies by Brown & Levinson. Another set was distributed to the structural officers to confirms the findins. It was found out that most members of the students’ organisations were communicating in both channels: face to face and via chat apps. They performed negative politeness and positive politeness. It was verified by the structural officers that they understand how manage good communication hence had a good soft skill. They aware whom they were talking or speaking to and understand how to express their sentences well
KETERLIBATAN PADA BINGE WATCHING DAN SOCIAL MEDIA ENGAGEMENT PADA MAHASISWA
University students, as part of the digital native generation, are highly engaged in online activities. One of the prevalent behaviors among students is binge-watching, which refers to the continuous consumption of multiple episodes of a television series in a single sitting. The extensive number of episodes often leads students to expedite the viewing process, resulting in frequent engagement in binge-watching. One potential factor associated with binge-watching behavior is social media engagement, which is commonly utilized as a medium for acquiring information about current and popular series. The present study aims to examine the relationship between social media engagement and student involvement in binge-watching. The respondents of this study consisted of 232 active university students in Indonesia, consisting of 89 males and 143 females, aged between 18 and 23 years. The research instruments utilized were the Binge-Watching Engagement Scale (BWESQ) developed by Flayelle dkk. (2020) and the Social Media Engagement Scale by Alt (2015), which was adapted into Indonesian by Ermida (2020). The results showed a significant correlation between social media engagement and student involvement in binge-watching, with r = 0.165 (p < 0.000). Students with higher levels of social media engagement demonstrated greater involvement in binge-watching activities. Students' engagement with social media provides extensive information about serial shows and contributes to an increased frequency of binge-watching
Strategi Pengurangan Ketidakpastian pada Komunikasi Guru dengan Siswa Berkebutuhan Khusus
Penelitian ini bertujuan untuk mengetahui strategi pengurangan ketidakpastian komunikasi guru lembaga pendidikan anak usia dini dalam penanganan siswa berkebutuhan khusus. Penelitian ini menggunakan Uncertainty Reduction Theory, dimana pada penelitian sebelumnya teori digunakan untuk menganalisis fenomena komunikasi interpersonal pada ranah organisasi. Sehingga kebaruan dari penelitian ini adalah mengeksplorasi penggunaan teori untuk penyelesaian masalah komunikasi interpersonal di tahap pendidikan anak usia dini. Penelitian ini menggunakan metode penelitian deskriptif pendekatan kualitatif dan menggunakan paradigma konstruktivisme. Adapun pengumpulan data dilakukan melalui wawancara, observasi partisipatif, dan studi pustaka. Pada metode wawancara peneliti menentukan kriteria pemilihan informan terdiri dari memiliki pengalaman menjadi guru pendidikan anak usia dini minimal dua tahun dan tingkat pendidikan minimal sekolah menengah atas. Hasil penelitian ini diantaranya pertama, bentuk ketidakpastikan yang dialami guru termasuk jenis ketidakpastian kognitif dan perilaku yang disebabkan keterbatasan informasi dan pengetahuan serta pengalaman dalam penanganan siswa berkebutuhan khusus. Kedua, guru menerapkan tiga strategi utama untuk mengurangi ketidakpastian, yaitu: (1) Strategi Pasif, dengan mengamati perilaku siswa secara langsung; (2) Strategi Aktif, melalui diskusi dengan kolega, pencarian informasi dari media, serta pelatihan; dan (3) Strategi Interaktif, dengan berkomunikasi langsung menggunakan pendekatan verbal maupun non-verbal. Peneliti menemukan terdapat perbedaan penerapan strategi pengurangan ketidakpastian komunikasi pada guru yang lebih berpengalaman dengan guru pemula. Sehingga berdasarkan hasil observasi dan konfirmasi dengan tenaga ahli, guru dapat melakukan assessment menggunakan berbagai instrument screening untuk menunjang strategi pengurangan ketidakpastian komunikasi dengan lebih sistematis. Selain itu penelitian selanjutnya dapat melakukan studi komparasi dengan subjek penelitian di wilayah urban
Literature Review: Bioactivity and Drug Formulation of Tapak Dara (Catharanthus roseus)
Tapak dara (Catharanthus roseus), also known as Madagascar periwinkle or Vinca, is a tropical plant native to Madagascar and has been widely distributed throughout the world, including in Indonesia. This review article looks at bioactivities and drug formulations using different parts of the Catharanthus roseus plant. Literature sources and data were collected through Google Scholar and Google Books on the topic of formulations and pharmacological activities of Catharanthus roseus, published from 2014 to 2024. This review describes various studies showing the potential of Catharanthus roseus plants in various bioactivities such as antioxidants, anticancer, analgesic, antihyperglycemic, antibacterial, wound healing, anti-inflammatory, hepatoprotective, antihyperlipidemic, and antidiabetic properties. Besides bioactivity aspects, this review also covers formulations involving Catharanthus roseus, including the development of various products such as extracts, ointments, creams, gels, emulgels, and nano emulsions for medical purposes. In conclusion, this article provides an in-depth insight into the bioactivity of the Catharanthus roseus plant and its potential in drug formulations.
BIRTH LENGTH AS STUNTING RISK FACTOR IN TODDLERS: A STUDY IN JLEGONG VILLAGE, JEPARA REGENCY, CENTRAL JAVA PROVINCE, INDONESIA
Stunting is a children growth and development disorder caused by complex interaction of poor nutrition, infection, socio-economic factors, and the absence of adequate environmental stimuli. Stunting incidence in Indonesia is still high, including in Jlegong Village, Keling District, Jepara Regency, Central Java Province, Indonesia. Stunting will impact children’s quality of life, intellectual abilities, health, and productivity which affect the country's economy. The risk factors of stunting are health services, inadequate nutrition, environmental, genetics, and a history of chronic disease. Research about risk factors of stunting has never been carried out in Jlegong village. The aim of this study is to identify risk factors of stunting of toddlers in Jlegong village. The study design was an observational cross-sectional using total sampling. Bivariate analysis was calculated with Chi-square test and multivariate with Fisher's Exact Test. The result showed significant association between birth length with stunting (p-value = 0.001, OR = 19.33). Toddlers who had short birth length (< 50 cm) had 19.33 times higher risk of stunting than toddlers with normal birth length (≥ 50 cm). There was no significant association between birth weight, exclusive breastfeeding, maternal height, frequency of antenatal care visit, the latest level of education of parents with stunting
Dude, you got to say "Ma shaa Allah!" Compliment responses in English and Egyptian Arabic
This paper is an attempt to investigate Compliment Responses (CRs) produced by Egyptian EFL learners through the use of Discourse Completion Task (DCT) as a data collection method. The aim is to gain an insight into the politeness strategies employed by Egyptian Arabic native speakers by shedding light on how young Egyptian EFL learners react when receiving compliments in English and in Egyptian Arabic. Comprehension is a skill that requires higher EFL proficiency levels so that the students can understand the questions properly, demonstrate a certain level of pragmatic familiarity in the target language, and thus eliminate language barriers that can strongly influence the research results. Hence, to guarantee a certain level of familiarity with English, the sample selected for this small-scale study comprises 30 responses by 15 English-majored university students (11 females and 4 males). The DCT consisted of 6 different compliment situations related to appearance, possession and performance/ability, and participants were asked to respond to the compliments as they would in real life. Responses were categorised according to the following strategies: thanking, wishing, rejecting, doubting, topic shifting, explaining, encouraging, offering the complimented object or help, returning the compliment, joking, expressing gladness, agreeing, combining two or more strategies as well as combining strategies with non-verbal responses. The data reflected some social-cultural norms of the Egyptian society. Gender-based differences in CRs have also been highlighted, and classroom implications that could apply to EFL teaching in the Egyptian context are proposed