Journal Widya Mandala Catholic University Surabaya / Jurnal Universitas Katolik Widya Mandala Surabaya
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DETERMINANTS OF ACCOUNTING CONSERVATISM IN BASIC MATERIALS COMPANIES
Get PDFResearch 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
Get PDFSnakebites 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
No full textA 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
ENHANCING ELEMENTARY SCHOOL STUDENTS’ SPEAKING SKILLS THROUGH CONTEXTUALIZING VOCABULARY IN LUCA CARTOON MOVIES
Get PDFThis study examined how well Luca cartoons work to enhance the oral skills of elementary school students, paying special attention to vocabulary and pronunciation. The event took place at a Sidoarjo-based private Islamic elementary school. A mixed method approach including quantitative and qualitative data was used in this investigation. Twenty-five second-graders took part in the study, which used Luca cartoons as a teaching tool for eight treatment sessions. While observations evaluated motivation, engagement, listening comprehension, vocabulary acquisition, emotional reactions, interactions, and follow-up activities, pre-tests and post-tests evaluated vocabulary and pronunciation progress. Both vocabulary (from a mean score of 5.56 before the test to a mean score of 8.26 after the exam) and pronunciation (from a mean score of 5.16 before the test to a mean score of 7.82 after the test) shown notable increases, according to the results. Approximately 91% of the pupils engaged in active participation and shown desire and curiosity. The majority of kids demonstrated strong listening comprehension, picked up new vocabulary, and expressed interest in words they were unfamiliar with. Positive emotional responses made studying English more enjoyable. The students' enthusiastic participation and application of the English expressions they had learnt from the video were demonstrated by the post-film discussion. Although the terminology was not consistently transferred to other settings, the follow-up exercises successfully improved memory and summary abilities. According to the study's findings, adding Luca cartoons to the curriculum can make learning more fun and efficient while also greatly enhancing students' motivation, engagement, and speaking abilities. Thus, it's critical to keep considering individual characteristics when creating new teaching methods to guarantee that every student gains an equal advantage
INTEGRATING DEEP LEARNING IN LANGUAGE LEARNING: INSIGHT FROM THE LITERATURE
Get PDFDeep learning in language learning has the potential to revolutionize learning with its ability to process complex data. This study aims to: 1) identify key trends in the use of deep learning, 2) explore the benefits and challenges of implementing deep learning in language learning, and 3) determine future research directions based on gaps found in the literature. This study uses a literature review approach. The study's findings indicate a notable trend in the application of deep learning to a number of languages learning domains, including online learning, sign language recognition, translation, language assessment, and personalized learning. Numerous advantages of deep learning were also noted by the study, including better learning outcomes, higher student engagement, and the creation of creative applications. The study did identify a number of difficulties, though, including the requirement for huge data, infrastructure constraints, and data privacy concerns. The researcher suggests that further research address the various gaps and maximize the potential of DL applications in learning
Environmental Communication Activities in Clean Up and Education Program by Trash Hero Jogja Community
Get PDFABSTRACT
The city of Yogyakarta has been experiencing a waste emergency since 2023 because the Piyungan landfill has exceeded its waste capacity and was temporarily closed. As a result of the closure, there is faithfully a lot of waste that fails to be processed. The Trash Hero Jogja community is one of the communities that helped the government's efforts in responding to the waste emergency that occurred in Yogyakarta. More than 928,445 kg of waste has been handled since 2022. This research aims to find out the environmental communication model in the clean up and education program by the Trash Hero Jogja community. This research uses a case study method with data collection techniques in the form of observation, documentation study and in-depth interviews. This study concluded that the convergence communication model plays an important role in achieving understanding between the Trash Hero Jogja community and the community and stakeholders regarding environmental issues. The researcher also found that this community does not evaluate the community and stakeholders regarding clean-up and education programs.
ABSTRAK
Kota Yogyakarta telah mengalami darurat sampah sejak tahun 2023 karena tempat pembuangan akhir Piyungan telah melebihi kapasitas sampah dan ditutup sementara. Imbas penutupan tersebut, setia hari ada banyak sampah yang gagal untuk diolah. Komunitas Trash Hero Jogja merupakan salah satu komunitas yang membantu upaya pemerintah dalam merespons darurat sampah yang terjadi di Yogyakarta. Lebih dari 928,445 kg sampah yang telah ditangani sejak tahun 2022. Penelitian ini bertujuan untuk mengetahui model komunikasi lingkungan dalam program clean up dan edukasi oleh komunitas Trash Hero Jogja. Penelitian ini menggunakan metode studi kasus dengan teknik pengumpulan data berupa observasi, studi dokumentasi dan wawancara mendalam. Penelitian ini menyimpulkan bahwa model komunikasi konvergensi memainkan peran penting dalam mencapai kesepahaman antara komunitas Trash Hero Jogja dengan masyarakat dan pemangku kepentingan mengenai isu lingkungan. Peneliti juga menemukan bahwa komunitas ini tidak melakukan evaluasi terhadap masyarakat dan pemangku kepentingan mengenai program clean up dan edukasi
Visual Parody of Decolonization: Reading the Hybridity of Colonial Symbols in the “Tujuh Belasan” Commemorations
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Indonesia’s Independence Day celebrations—popularly known as Tujuh Belasan—often feature theatrical performances that restage battles between Japanese troops, Allied forces, and Indonesian freedom fighters. In these performances, military costumes and props are crafted manually by local hands, turning narrow village alleys into symbolic stages. While they may appear to be mere entertainment, such reenactments, when viewed through the lens of complex postcolonial understanding, function as visual parodies of decolonization. Drawing on Homi K. Bhabha’s concepts of mimicry and the third space, these performances expose ironic fissures that unsettle colonial authority. They transform colonial imagery from symbols of domination into objects of mockery, hybridity, and creative contestation. Through Gillian Rose’s notion of the site of production, this study highlights how the making of costumes and theatrical paraphernalia generates visual meaning beyond institutional control, embedding local participation and creativity in the reinterpretation of history. This research employs a qualitative approach combining visual studies and ethnographic observation to examine how vernacular visual forms negotiate power, memory, and identity. The result is a form of visual parody that acts as a grassroots strategy of decolonizing historical imagination—using design as a tool to subvert dominant colonial narratives and to reconstruct the past in ways that are playful, hybrid, and deeply rooted in local collective agency.
ABSTRAK
Perayaan Hari Kemerdekaan Indonesia yang populer disebut Tujuh Belasan sering menampilkan pertunjukan teatrikal yang merekonstruksi pertempuran antara pasukan Jepang, Sekutu, melawan pejuang kemerdekaan Indonesia. Di pertunjukan itu kostum dan properti militer dibuat secara manual oleh tangan-tangan lokal yang mengubah lorong perkampungan menjadi panggung simbolik. Walau tampak sebagai hiburan semata, pertunjukan itu dalam perspektif pemahaman pascakolonial yang kompleks adalah bentuk parodi visual terhadap dekolonisasi. Menggunakan konsep mimicry dan third space dari Homi K. Bhabha, reenactment semacam itu mempertontonkan celah-celah ironis yang mengguncang otoritas kolonial. Menjadikan citra-citra kolonial bukan lagi simbol dominasi, melainkan objek olok-olok, hibriditas, dan perebutan makna secara kreatif. Melalui konsep site of production dari Gillian Rose, penelitian ini menyoroti bagaimana proses produksi kostum dan pernak-pernik impresi teatrikal membentuk makna visual di luar kendali institusional, menanamkan partisipasi dan kreativitas lokal dalam penafsiran ulang sejarah. Penelitian ini kualitatif melalui studi visual dan observasi etnografis, yang mengkaji bagaimana bentuk-bentuk visual vernakular bernegosiasi dengan kekuasaan, ingatan, dan identitas. Hal itu menjadi ungkapan parodi visual yang berfungsi sebagai strategi dekolonisasi imajinasi sejarah yang muncul dari bawah. Dimana menjadikan desain sebagai alat untuk menumbangkan narasi dominan kolonial dan merekonstruksi masa lalu secara jenaka, hibrid, dan penuh agensi kolektif khas lokalitas
Oversharing dan Resiko Phishing: Tinjauan Perilaku Bermedia Sosial Mahasiswa di Salatiga
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The rapid growth of social media has transformed how individuals communicate and manage personal information, while also creating space for oversharing that is often carried out without a clear awareness of its risks. Oversharing opens opportunities for digital crimes such as phishing, especially when users, including university students, fail to manage their privacy boundaries properly. This study aims to analyze how students’ oversharing practices on social media increase their vulnerability to phishing by using Communication Privacy Management (CPM) theory as the main framework, particularly through the concepts of boundary rules, co-ownership, and boundary turbulence. This research adopts a descriptive qualitative approach with a constructivist paradigm and involves 40 informants from four universities in Salatiga. Data were collected through in-depth interviews and analyzed using thematic analysis. The findings show that most students understand the idea of oversharing, yet they continue to engage in it for social recognition and self-expression. Many of them do not have clear boundary rules in deciding who can access their personal information and to what extent it can be shared, which leads them to unintentionally disclose sensitive data such as location, identity, and daily routines.Once personal information has been shared and becomes co-owned by others, weak coordination over how that information is used can trigger boundary turbulence, creating opportunities for data misuse in the form of phishing. Theoretically, this study reinforces the relevance of CPM in explaining students’ digital privacy management; practically, it underscores the importance of digital literacy and stronger privacy policies in higher education settings.
ABSTRAK
Perkembangan media sosial telah mengubah cara individu berkomunikasi dan mengelola informasi pribadi, sekaligus membuka ruang bagi fenomena oversharing yang sering kali tidak disadari risikonya. Oversharing menciptakan peluang bagi tindakan kriminal digital seperti phishing, terutama ketika batas privasi tidak dikelola dengan baik oleh pengguna, termasuk mahasiswa. Penelitian ini bertujuan menganalisis bagaimana praktik oversharing mahasiswa di media sosial meningkatkan kerentanan terhadap phishing dengan menggunakan teori Communication Privacy Management (CPM) sebagai kerangka utama, khususnya melalui konsep boundary rules, co-ownership, dan boundary turbulence. Penelitian ini menggunakan pendekatan kualitatif deskriptif dengan paradigma konstruktivisme, melibatkan 40 informan dari empat perguruan tinggi di Kota Salatiga. Data dikumpulkan melalui wawancara mendalam dan dianalisis menggunakan analisis tematik. Hasil penelitian menunjukkan bahwa sebagian besar mahasiswa memahami konsep oversharing, tetapi tetap melakukannya demi pengakuan sosial dan ekspresi diri. Banyak dari mereka belum memiliki boundary rules yang jelas dalam menentukan siapa yang boleh mengakses informasi pribadi dan sejauh mana informasi tersebut dibagikan, sehingga secara tidak sadar mengungkapkan data sensitif seperti lokasi, identitas, dan kebiasaan sehari-hari. Ketika informasi pribadi telah dibagikan dan menjadi co-ownership dengan orang lain, lemahnya koordinasi penggunaan informasi memicu boundary turbulence yang membuka peluang penyalahgunaan data dalam bentuk phishing. Secara teoretis, penelitian ini menegaskan relevansi CPM dalam menjelaskan pengelolaan privasi digital mahasiswa serta secara praktis, menyoroti pentingnya literasi digital dan penguatan kebijakan privasi di lingkungan perguruan tinggi
HOW SOON THE ENVIRONMENTAL PERFORMANCE CAN CREATE FIRM'S VALUE IN ASIA
Get PDFResearch Purposes. This study aims to investigate the effect of Environmental performance on the financial performance of companies in sectors sensitive to natural issues in Asia, for the current year, the following year, and two years after.
Research Methods. The study employs quantitative methods, utilizing secondary data and regression analyses.
Research Results and Findings. The results of this study indicate that environmental performance has a significant negative impact on financial performance, and the moderating variable of Women on Board does not strengthen the relationship between environmental performance and financial performance. This outcome may be attributed to the costs of improving environmental performance not being commensurate with their impact on financial performance. Furthermore, the influence of women on boards may be limited because there may not be many strategic positions within these companies held by women. The implications of these findings are to provide guidance for corporate decision-making in addressing sustainability issues through corporate financial performance, while still maximizing the financial performance of companies, particularly in Asian firms sensitive to natural resource issues
Hubungan Antara Tugas Perkembangan Dengan Stres Pada Remaja di Kabupaten Sidoarjo
Get PDFPendahuluan: Masa remaja merupakan periode transisi yang krusial dengan berbagai tantangan perkembangan, termasuk perkembangan emosional. Pemenuhan tugas perkembangan emosional yang tidak optimal berpotensi meningkatkan risiko stres, yang jika berlangsung lama dapat menghambat pertumbuhan fisik maupun mental. Penelitian ini bertujuan untuk menganalisis hubungan antara pemenuhan tugas perkembangan emosional dan tingkat stres pada remaja di Kabupaten Sidoarjo. Metode: Penelitian menggunakan desain cross-sectional dengan jumlah responden 49 remaja berusia 10 – 19 tahun yang dipilih melalui Teknik random sampling. Instrument yang digunakan meliputi kuisionerpemenuhan tugas perkembangan emosional yang telah divalidasi, serta Perceived Stress Scale (PSS-10) untuk mengukur Tingkat stress. Analisis data pada penelitian ini dilakukan dengan menggunakan uji Kendall’s Tau-b pada taraf signifikansi <0,05. Hasil: Hasil uji statistik menunjukkan nilai p-value sebesar 0,096 (>0,05), yang berarti tidak terdapat hubungan signifikan antara pemenuhan tugas perkembangan emosional dan tingkat stres pada remaja di Kabupaten Sidoarjo. Pembahasan: Mayoritas responden memiliki tingkat stress yang tinggi meskipun tugas perkembangan emosional berada pada kategori sedang. Temuan ini berbeda dengan beberapa penelitian sebelumnya yang menunjukkan adanya hubungan signifikan antara perkembangan emosional dan tingkat stres. Perbedaan hasil dapat dipengaruhi oleh karakteristik responden, konteks sosial-budaya, serta instrumen pengukuran yang digunakan. Hal ini menegaskan pentingnya memperhatikan faktor lain, seperti dukungan sosial, tekanan akademik, dan dinamika keluarga yang mungkin lebih dominan memengaruhi stres pada remaja. Kesimpulan: Penelitian ini menyimpulkan bahwa pemenuhan tugas perkembangan emosional tidak berpengaruh signifikan terhadap tingkat stres pada remaja di Kabupaten Sidoarjo. Penelitian lanjutan disarankan untuk menggunakan instrumen yang lebih spesifik, serta mengeksplorasi faktor-faktor lain yang berpotensi memengaruhi stres remaja guna memberikan gambaran yang lebih komprehensi