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Pengaruh corporate social responsibility disclosure terhadap kinerja keuangan dengan reputasi sebagai variabel moderasi
Get PDFThis study aims to determine the effect of corporate social responsibility disclosure (CSRD) on firm financial performance with corporate reputation as a moderation variable. It focuses on primary and secondary sector companies listed on the IDX in 2014-2022. The dependent variable is firm financial performance, measured using return on assets (ROA). The independent variable, corporate social responsibility disclosure, is measured using the GRI G4. The corporate reputation as moderation variable is measured using the number of awards obtained by the company. The control variables used are company size, leverage, and cash flow. The sampling technique used purposive sampling and obtained as many as 143 companies. This research uses quantitative data, and the method used is regression analysis using the STATA application. The results of this study show that CSRD has a significant positive effect on firm financial performance. These findings provide practical guidelines for companies, stating that it is essential for a company to implement CSRD practices and have a good impact on the company's financial performance, thereby guiding companies in their CSR initiatives
PAJAK HOTEL: TARIF, PERHITUNGAN, PENYETORAN DAN PERHITUNGAN
Get PDFThe object of hotel tax imposed includes services provided by hotels whose payments include service such as Room Service and Food and Beverage as hotel equipment that provides comfort including sports facilities, entertainment and other accommodation. The hotel provides various service eithe the intention of obtaining revenue which will bw calculated on a daily, monthly and annual basis. The purpose of the preparation of this Final Report is to determine the application of Hotel Tax calculation and reporting at Gunawangsa Manyar Hotel Surabaya. Data collection techniques that the autor does includ interview techniques, observation dan documentation techniques, and literatur study techniques. The results Virtual Hotal Program (VHP), ar ini accordance with Surabaya City Regional Regulation Number 7 of 2023. The difference that occurred in April 2024 was the difference between Turnover Room Service revenue and Daily Revenue Report Room Service of Rp 59.504 resulting in a difference Hotel Nett Revenue, Service Charge, and Govenrment Tax. The nominal amount is the nominal Discount Food on Turnover Room Service which should be included in the Food Allowance on the Daily Revenue Report. This eror occurred because there were still transaction that had not been completed on that day, so, that at the time of withdrawing the Daily Revenue Report there were transaction that had not been accimulated perfectly. After resolving the difference, the next step is record transaction data in the Tax Surveillance Application. Recording this transaction data will produce electronic SPTPD which is used as hotel tax reporting.
Copyright © 2024 by Authors, Published by Jurnal Bisnis Terapan. This work is licensed under a Creative Commons. Attribution-ShareAlike 4.0 International License
Desentralisasi Asimetris Dalam Mewujudkan Kesejahteraan Masyarakat Pada Daerah Otonomi Khusus Papua
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This paper describes the understanding of decentralization that develops into asymmetrical decentralization in special regions that are given privileges by the state, in this case a special autonomous region which will then describe how decentralization in Indonesia towards the Papua special autonomous region related to the form and structure of local government. Asymmetric decentralization is unavoidable as a result of a country that has a special autonomous region because a region that cannot be equated with other regions, so special treatment is needed for local governments in developing the potential of the region. The results of this study show that decentralization is the transfer of authority from the central government to the regions, and asymmetric decentralization itself is the transfer of authority to regions that are special and different from other regions. One of the asymmetrical decentralization to the Papua region is in the form of a regional government system that is different from other regions, where Papua has governing bodies such as the Papuan People's Representative Council, Papuan People's Assembly, and Governor whose position is different from other government bodies
Dualitas PPPSRS pada Apartemen MP: Kesalahan Gubernur DKI Jakarta serta Solusinya
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Each apartment has parts that are owned individually and parts that are owned jointly with the owner and/or other residents. The complexity of apartment ownership led to the creation of PPPSRS in Law 20/2011 to manage the shared ownership section. However, in several apartments, PPPSRS which should be responsible for regulating flat ownership, is involved in internal disputes to win positions. Like what happened at the MP Apartments, where there was a group of people who wanted to overthrow the previous PPPPSRS, thereby creating a duality of PPPSRS because the PPPSRS management had been approved by the Governor of DKI Jakarta. The purpose of this writing is to find out the causes of PPPSRS duality in MP Apartments and what the solution is. The research method in this writing is normative juridical methodology, using 2 (two) approaches, namely the statutory and conceptual approaches to identify and analyze relevant legal frameworks. The research results show that the duality of PPPSRS at MP Apartments occurred because the Governor of DKI Jakarta was not careful in ratifying PPPSRS at MP Apartments. In issuing the decision letter, the Governor of DKI Jakarta has violated the procedural and substantive elements based on article 52 of Law 30/2014. The solution to this problem is, based on article 33 of Law 20/2014, the regional government must issue a decision to withdraw the approval of PPPSRS in MP Apartments in accordance with the principle of contrarius actus so that there is no duality of PPPSRS in MP Apartments
Efektivitas Madu Hutan dan Krim Daun Singkong terhadap Penyembuhan Luka Bakar derajat-IIA
Get PDFAbstract—The skin is a line of defense in protecting the body from various trauma and injuries such as burns. Grade IIA burns are characterized by red, blistered skin and blisters. Treatment for grade IIA burns generally uses drugs such as sulfadiazine, povidone-iodine, MEBO. prices due to limited drug availability and side effects mean that alternative treatments using traditional ingredients are needed to treat burns. Honey and cassava leaves are traditional ingredients that can be used as an alternative for treating grade IIA burns. This research uses a pure experimental method with post test observations only with control group design. There was a difference in the average length of burn wounds after 14 days of treatment. Forest honey and cassava leaf extract cream are considered effective in healing grade IIA burns. The group of mice given honey had the smallest average length of burn wounds compared to the group given cassava leaf extract cream and followed by the positive control group given silver sulfadiazine and the negative control group without treatment. Thus, forest honey has the greatest effectiveness against grade IIA burns, compared to cassava leaves and the positive control.
Keywords: burns, forest honey, cassava leaf cream
Abstrak—Kulit merupakan garis pertahanan dalam melindungi tubuh dari berbagai trauma dan cedera seperti luka bakar. Luka bakar derajat IIA ditandai dengan kulit kemerahan, melepuh dan melepuh. Penanganan luka bakar derajat IIA umumnya menggunakan obat-obatan seperti sulfadiazin, povidone-iodine, MEBO. Harga yang mahal akibat keterbatasan ketersediaan obat dan efek samping menyebabkan diperlukannya pengobatan alternatif dengan bahan-bahan tradisional untuk mengatasi luka bakar. Madu dan daun singkong merupakan bahan tradisional yang dapat digunakan sebagai alternatif penanganan luka bakar derajat IIA. Penelitian ini menggunakan metode eksperimen murni dengan rancangan post test observasi only with control group design. Terdapat perbedaan rerata panjang luka bakar setelah 14 hari perawatan. Krim madu hutan dan ekstrak daun singkong dinilai efektif dalam penyembuhan luka bakar derajat IIA. Kelompok mencit yang diberikan madu memiliki rerata panjang luka bakar paling kecil dibandingkan dengan kelompok yang diberikan krim ekstrak daun singkong dan diikuti oleh kelompok kontrol positif yang diberikan silver sulfadiazine dan kelompok kontrol negatif tanpa pengobatan. Dengan demikian, madu hutan mempunyai efektivitas paling besar terhadap luka bakar derajat IIA dibandingkan dengan daun singkong dan kontrol positif.
Kata kunci: luka bakar, madu hutan, krim daun singkon
The Effect of Psychoeducation on Fear of Childbirth: A Literature Review
Get PDFPurpose : The aim of this study is to investigate the contribution of psycoeducation to reduce FOC among primigravida and nulligravida mothers between 2015 and 2023. A literature review study was conducted to explore the effects of psychoeducation on pregnancy anxiety.
Method : Systematically reviewed studies between 2015 and 2023, the researchers searched a total of 10 studies. This review uses search research from Pubmed, Science Direct and Google Scholar as sources.
Result : This study found variations between primary and secondary types of fear of childbirth (FOC). A woman who experiences primary FOC, also known as childbirth anxiety (Primigravida), is newly pregnant and about to give birth for the first time. Secondary fear of childbirth is caused by trauma or a painful birth event (Nulligravida). Pharmacological and non-medical treatments such as psychoeducation were improved to relieve during labour anxiety, confidence during labour, reduction of depressive symptoms, and decrease in caesarean delivery rates.
Conclusion: Psychoeducation conducted by midwives can reduce the fear of facing labour experienced by pregnant women
Stress Dynamics: A Comparative Study of Housewives and Career Women
Get PDFPurpose: Stress is a prevalent psychological phenomenon occurs within individuals form various demographics, with women often facing stressors related to their roles as housewives or career women. This study explores the stress dynamics experienced by the two groups of women.
Method: This study employs quantitative methodology and qualitative methodology. Quota sampling technique used, with characteristic of women age between 20-40 years old, those career women and housewives, with samples of 110 of each groups, located in sub-district of Pasuruan Regency. Stress Scale used to measures stress levels and Questionaires used to collect the source of stressors and the coping mechanism.
Result: The inter-group t-test analysis showed that in average, Housewives experienced more stress than Career Women. 78% of Housewives and 58% of Career Women experiencing external stressors. The coping mechanism used by Housewives are 61% emotional-focused, and 52% of Career Women used problem-focused.
Concusion: In conclusion, while in average Housewives shows more stress than Career Women, both groups experiencing higher external stressors such as expectations from family and society, than internal stressors. The topic of stress and how women cope, requires more personal and casuistically approach.
 
Mental health awareness intervention for junior high school students in Jakarta
Get PDFPurpose: Adolescence is a time of significant physical, cognitive, emotional, and behavioral upheaval, making teenagers susceptible to experiencing difficulties. With a limited number of professionals available to address the escalating trend of mental health problems, there is growing interest in preventive measures. This study aims to evaluate the impact of a two-hour educational program aimed at promoting mental health awareness among junior high school students in Jakarta.
Method: A one-group post-test only design was carried out in providing psychoeducational activities regarding adolescent development, mental health, and help-seeking behavior. Seventy-three students participated in this activity, selected purposively.
Result: The findings from this research demonstrate that the students' comprehension of mental health and their willingness to seek help improved significantly after participating in a psychoeducation program.
Conclusion: Understanding and promoting mental health awareness and literacy among adolescents has been shown to be effective through education on their world, mental health, and help-seeking behavior
Phenomenological study: Spiritual life of older adults
Get PDFPurpose: As getting older, individuals may face various physical, mental, and social challenges that are a natural part of life. In recent times, an increasing number of individuals have been exploring the potential benefits of spirituality in enhancing the overall quality of life and well-being for older adults. Spirituality can take on many forms, including religious beliefs, the pursuit of purpose and significance, and the comprehension of faith, among other areas. This research aims to thoroughly examine and uncover the spiritual practices and beliefs of older adults residing in East Java, Indonesia.
Method: This study involved qualitative research using a phenomenological methodology to gather data from ten older adults (60-90 years old) living at home in Malang Raya, Jawa Timur Provinces, Indonesia. Data was gathered through in-depth interviews and observations which were analyzed using Colaizzi's phenomenological methodology. A total of 10 questions were asked in the interviews.
Result: After conducting research, it was discovered that the spiritual experiences of older adult Indonesians could be categorized into eight distinct areas, which could be further grouped into two major themes and three minor themes. The two major themes were the recognition of an invisible power during the aging process and the importance of building a strong connection with God.
Conclusion: The spiritual life of senior citizens is a significant source of strength and fortitude, providing them with the necessary resilience to face the physical and mental challenges that come with transcendence. It is essential to recognize the transformative nature of a strong spiritual foundation, which can uplift and empower older adults to overcome the difficulties that may arise in the later stages of life
The Influence of Loneliness and Absence of Father's Role on Aggressive Behavior in Adolescents
Get PDFPurpose: Negative behavior is a picture of individual development experiencing problems, adolescents who develop will certainly show positive behavior. In fact, today many teenagers show negative behavior, one of which is aggressive behavior. This study aims to determine the effect of loneliness and the absence of father's role on aggressive behavior.
Method: This type of research is quantitative research, researchers use an aggressive behavior scale, a loneliness scale, and a father's role absence scale. The sampling technique used Non-probability sampling with accindental sampling technique. The samples in this study were male and female adolescents throughout Indonesia, aged 10-24 years, unmarried, had complete parents, divorced parents, and the father died. The data analysis technique in this study used product moment for hypothesis analysis.
Result: The first hypothesis of Loneliness with Aggressive Behavior in adolescents obtained a product moment correlation value of 0.734 (p <0.01). Second hypothesis, the relationship between the Absence of Father's Role with Aggressive Behavior in adolescents obtained a product moment correlation value of 0.729 (p <0.01). The effective contribution of the Absence of Father's Role with aggressive behavior in adolescents is 53.2%. The results of multiple linear regression analysis data to prove the third hypothesis, have an influence between Loneliness and Absence of Father's Role together with Aggressive Behavior obtained F of 162.637 (p <0.05), the effective contribution of Loneliness and Absence of Father's Role with Aggressive Behavior is 62.3% while 37.7% is determined by other variables not measured in this study.
Conclusion: This study proves that there is a positive and significant influence between loneliness and aggressive behavior, stating that the first hypothesis is accepted, the higher the loneliness obtained by adolescents, the higher the aggressive behavior, and vice versa. The existence of a positive and significant influence between loneliness and the absence of father's role with aggressive behavior simultaneously, states the third hypothesis is accepted