E-Journal Unismuh Palu - Universitas Muhammadiyah Palu
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    The Role of Environmental Accounting in Encouraging Corporate Sustainability: Literature Review

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    This research aims to delve into the role of environmental accounting as a driver of corporate sustainability using a qualitative approach and literature review method. Secondary data is derived from relevant studies, and data analysis employs the literature review prism with filtering based on title, feasibility, and inclusion criteria. Findings indicate that green innovation influences environmental management accounting (EMA), subsequently affecting corporate value. The study also highlights the positive impact of using green accounting in incorporating environmental costs into the financial results of company operations. Furthermore, the relationship between coercive pressure and EMA adoption varies based on firm size, and environmental information disclosure has a direct positive impact on corporate financial performance. Implications of the research encompass both practical and conceptual recommendations. Practically, companies can leverage green innovation to reinforce environmental accounting and enhance corporate value. Additionally, understanding that firm size moderates the relationship between coercive pressure and EMA adoption can assist companies in tailoring their strategies to specific contexts. Conceptually, the study contributes to environmental accounting literature by affirming that the integration of green accounting can improve corporate financial performance

    Entrepreneurial Capital in Rural Environments and Business Performance: Insights from Young Entrepreneurs

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    Rural entrepreneurship is a new concept that has been recognized as a vital component in the development of a country's economy. However, little is known about the role of rural entrepreneurship capital in influencing the actions of young entrepreneurs in rural areas. This study employs a quantitative methodology utilizing purposive sampling technique. A total of 733 questionnaires were collected and deemed valid for this study. The results of hypothesis testing reveal that the relationship between CC (Cultural Capital) and FP (Firm Performance) is the most robust among all variables. Moreover, the findings highlight the importance of education, familial backing, and entrepreneurial networks within rural environments for the success of young individuals. The findings of this study can offer valuable perspectives for future research endeavors and can aid in improving educational initiatives aimed at nurturing entrepreneurship among young people

    Literature Review: Influence Learning Entrepreneurship to Green Entrepreneurial Intention

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    This literature review study is in the background with the existence of empirical phenomena that describe development business impactful entrepreneurship. Negatively, the concept of green economy can be used to minimize these negative impacts. It can happen with the existence of green entrepreneurial intention or desire for good and healthy entrepreneurship without damaging the environment. This needs driving action, like learning entrepreneurship, because still many people don't understand the green economy and green entrepreneurial intentions. Study methods and literature This was done for four articles obtained from Google Scholar. The result of the study literature review is that learning entrepreneurship can influence green entrepreneurial intention with encouragement factors recognizing opportunities, innovations, and risk-taking

    The Effectiveness of the Implementation of Supervisory Functions by the Inspectorate in the City of Makassar

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    The role of the Inspectorate in effectively and efficiently supervising and overseeing governance supports the creation of a clean and authoritative government apparatus, disciplined and organized in carrying out its duties and functions in accordance with applicable regulations. The legal basis for this is in accordance with Law No. 23 of 2014 on Regional Government, strengthened by Government Regulation No. 20 of 2001 concerning the Guidance and Supervision of the Implementation of Regional Government and Presidential Decree No. 74 of 2001 Regarding the Procedures for Supervising the Implementation of Regional Government. This research is qualitative (interviews), aiming to comprehensively reveal the events at the research site through the natural collection of data, utilizing the researcher as a key instrument to seek meaning. The current implementation of supervisory functions by the Inspectorate of Makassar City is considered ineffective. This is due to the fact that the results of the supervision are not conveyed to the Regional People's Representative Assembly (APH), so APH is not clearly informed about the performance of the Inspectorate of Makassar City in carrying out its supervisory functions. Several factors that also hinder the effectiveness of the Inspectorate of Makassar City in carrying out its tasks include human resources factors that are lacking in quantity and quality, as well as educational qualifications that do not match their duties. Additionally, infrastructure, community, and cultural factors further contribute to these challenges

    The Contribution of the Philosophy of Science to Scientific Research and Social Life

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    The existence of the philosophy of science becomes crucial in facing the advancements in science and technology, marked by the increasing specialization in various fields. The philosophy of science serves as a theoretical framework and research methodology closely related to the scientific research process. It addresses the essence of science, which forms the basis for logical assumptions (neutralistic ethical doctrines), empirical results, and the limitations of scientific knowledge. This article employs a qualitative approach, utilizing library research by examining relevant literature related to the discussed study. It also incorporates document studies of previous research results associated with the philosophy of science. Data collection involves exploring books, reputable scientific journals, and sources from Google Scholar, digital libraries, and others. Through its ability to test, contemplate, and critique assumptions and scientific methods, the philosophy of science also plays a role as a logical foundation for research methodology. In the context of higher education, the philosophy of science provides a solid foundation for scholarly pursuits, offering a logical basis for research methodology, and enhancing understanding of what is referred to as science. The contribution of the philosophy of science to research methodology not only broadens cognitive horizons but also provides a profound understanding expected to motivate researchers to genuinely engage in their research tasks

    Review South Sulawesi Human Development Index Using Methodology New

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    This study for review returns How quality source Power man especially in South Sulawesi Province using perspective number new where measurements Human Development Index according to UNDP reviewed with track and analyze Health and Education expenditure data using panel data, namely cross-sections and time series for see influence in a way statistics. The results obtained writer that is Health shopping has influence negative and not significant to Human Development Index, Education Expenditure has influence negative and not significant to Human Development Index in South Sulawesi Province. Attention to variables social need improved, okay from facet utility budget and whether distribution of Education and Health funds already appropriate target or N

    Analisis Penilaian dan Rekomendasi Desain Ergonomi pada Pekerja Laboratorium Menggunakan SNI 9011-2021: Analysis of Ergonomic Design Assessments and Recommendations for Laboratory Workers Using SNI 9011-2021

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    Latar belakang: Pekerja laboratorium merupakan pekerja yang termasuk ke dalam dampak faktor risiko ergonomi berupa gangguan otot rangka akibat kerja (GOTRAK). Di laboratorium Palang Merah Indonesia Kota X pernah didapatkan terjadinya cedera pada 1 orang pekerja di bagian punggung bagian bawah pada saat pengangkatan coolbox darah serta belum pernah dilakukannya pengukuran ergonomi pada pekerja. Tujuan: Penelitian ini bertujuan untuk melakukan analisis penilaian dan rekomendasi desain ergonomi pada pekerja laboratorium di Palang Merah Indonesia Kota X. Metode: Penelitian ini merupakan penelitian observasi. Analisis mengacu pada SNI 9011-2021. Hasil: Hasil penelitian dari survey GOTRAK didapatkan bahwa pekerja mengeluhkan ketidaknyamanan pada bagian bahu, lengan, tangan, dan pinggul dengan nilai 12 yang berarti memiliki risiko tinggi. Pada tubuh bagian atas petugas pengangkatan coolbox darah didapati nilai 16, sedangkan petugas crossmatch darah didapatkan nilai 31. Pada tubuh bagian punggung dan bawah pada pengangkatan coolbox darah didapati nilai 20, sedangkan pada crossmatch kantong darah didapatkan nilai 12. Kesimpulan: Penelitian ini menyimpulkan bahwa anggota tubuh yang memiliki nilai 12  berarti memiliki risiko tinggi dan untuk pengangkatan beban manual pengangkatan coolbox darah didapatkan nilai 3 yang berarti berada di zona hati-hati. &nbsp

    Peran Rekam Medis Elektronik dalam Meningkatkan Efisiensi, Kualitas Layanan Kesehatan, dan Keselamatan Perawatan Pasien: Analisis Systematic Literature Review: The Role of Electronic Medical Records in Improving Efficiency, Quality of Health Services, and Safety of Patient Care: An Analysis of Systematic Literature Review

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    Latar belakang: Latar belakang masalah ini didasarkan pada perlunya peningkatan kualitas layanan kesehatan seiring dengan meningkatnya kompleksitas tuntutan pasien dan perkembangan teknologi. Sistem tradisional manual dalam pencatatan rekam medis seringkali terbukti kurang efisien dan dapat meningkatkan risiko kesalahan. Oleh karena itu, peran EMR menjadi fokus utama untuk dikaji secara sistematis guna menjelaskan dampaknya terhadap efisiensi dan keselamatan perawatan pasien. Tujuan: Penelitian ini menganalisis peran Rekam Medis Elektronik dalam meningkatkan efisiensi, kualitas layanan kesehatan, dan keselamatan perawatan pasien. Metode: Penelitian ini merupakan penelitian menggunakan pendekatan systematic literature review. Penelitian ini melakukan pencarian dan pemilihan 12 artikel jurnal terkait EMR yang diterbitkan dalam lima tahun terakhir. Analisis dilakukan menggunakan pendekatan PRISMA. Hasil: Hasil analisis menunjukkan bahwa implementasi EMR memberikan kontribusi signifikan dalam peningkatan efisiensi operasional, standardisasi manajemen pengobatan, dan transparansi informasi. Dalam konteks kualitas layanan kesehatan, EMR berperan dalam meningkatkan koordinasi perawatan dan meminimalkan risiko kesalahan medis. Di sisi lain, aspek keselamatan perawatan pasien diperkuat oleh fitur-fitur seperti peringatan interaksi obat dan manajemen pengobatan yang akurat. Kesimpulan: Implementasi EMR memiliki dampak positif yang signifikan terhadap efisiensi, kualitas layanan kesehatan, dan keselamatan perawatan pasien, namun perlu manajemen yang cermat untuk mengatasi tantangan yang muncul

    Analisis Pengaruh Nilai Pelanggan terhadap Kepuasan Pasien di Rumah Sakit: Literature Review: Analysis of the effect of customer value on patient satisfaction in hospitals: Literature Review

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    Latar belakang: Untuk meningkatkan nilai pelanggan diperlukan adanya kepuasan pasien. Angka kepuasan pasien pada tahun 2020 di Kenya 40,4 %, di India 34,4 % dan di Indonesia 42,8% dimana angka kepuasan di Indonesia maupun di luar negeri masih tergolong rendah. Tujuan: Untuk menganalisis pengaruh nilai pelanggan terhadap kepuasan pasien di rumah sakit menggunakan literature review. Metode: Pencarian literatur ini menggunakan 5 (Lima) data base online dan dalam pencarian artikel penelitian ini menggunakan metode PRISMA. Pembatasan tahun artikel terkait yaitu 10 tahun terakhir diantara tahun 2013 sampai dengan tahun 2023. Hasil: Nilai pelanggan merupakan persepsi pelanggan tentang keseimbangan manfaat yang diterima dengan pengorbanan yang diberikan untuk mendapatkan suatu manfaat. Dimensi pelanggan terdiri dari 4 aspek utama yakni emotional value atau nilai emosional, performance value atau nilai kualitas,price value atau nilai harga. Menurut Lailatul Maghfiroh (2017) menyebutkan hasil penelitiannya menyebutkan bahwa gambaran Costumer Perceived Value (CPV) di RSUD Dr. soedono Madiun sebagian besar mempunyai CPV tinggi dan 45% diantaranya CPV sedang dan rendah. Besarnya pengaruh nilai pelanggan terhadap kepuasan pasien rawat jalan di poliklinik santosa hospital bandung central sebesar 50,6%. Nilai pelanggan memiliki pengaruh langsung terhadap kepuasan pasien dengan menggunakan metode SEM-PLS nilai signifikasi 0,01 dan nilai koefisien determinasi R2= 0,47 yang menunjukkan bahwa kepuasan pasien sebesar 47% dapat dipengaruhi oleh variasi nilai pelanggan sedangkan sisanya 53% dapat dipengaruhi oleh variabel lain yang tidak diteliti. Semakin tinggi nilai pelanggan maka akan semakin tinggu pula tingkat kepuasan yang akan dirasakan. Kesimpulan: Nilai pelanggan berpengaruh secara signifikan dengan kepuasan pasien rumah sakit namun kepuasan pasien juga berpengaruh dengan faktor lain seperti kualitas pelayanan dan loyalitas pasien. Diharapkan rumah sakit dapat meningkatkan kepuasan pasien dengan meningkatkan mutu pelayanan dan meningkatkan nilai bagi penaggan dengan cara memberikan hal-hal positif bagi pasien

    Penerapan Strategis Pelaksanaa (SP 1) Pemberian Asuhan Keperawatan Jiwa pada Ny. R terhadap Persepsi Halusinasi Pendengaran di Ruang Manggis UPT RSUD Madani Provinsi Sulawesi Tengah: Implementation of Implementation Strategic (SP 1) Delivery Mental Nursing Care on Perception Hearing Hallucinations in the Manggis Room UPT Madani RSUD Palu City

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    Mental disorders are patterns of behavior that are currently associated with distress or suffering which creates obstacles in one or more functions of a person's life. Hallucinations come from the Latin word hallucination which means mentally drawing or being dazed. The method used is descriptive. The population in this study were clients who suffered from auditory hallucinations in the Manggis Room at Madani Hospital, Central Sulawesi Province. The research results found from the study of  Mrs. R said he often heard voices or whispers calling the client's name, sounds heard when the client was sleeping and alone. The intervention was carried out for 2 days. Data analysis carried out in application shows that after carrying out SP 1 auditory hallucinations the client no longer hears the whispers calling the client's name. From the research results, it was found that the strategic implementation of  SP 1, it is hoped that the client can independently control auditory hallucinations to help the client control the hallucinations so as to provide a sense of comfort to the client

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