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    Ukuran Perusahaan Terhadap Audit Delay Dengan Audit Spesialisasi Sebagai Variabel Moderasi

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    This research aims to determine the effect of company size on audit delay with a special audit with a moderating variable that focuses on companies in the property and real estate sector listed on the Indonesia Stock Exchange with a research period of 2020 - 2023. The data used is secondary data. The population in this research are companies in the property and real estate sector listed on the Indonesia Stock Exchange. The sampling technique use a purposive sampling method and obtained 69 companies with a total of 276 samples. Hypothesis testing is carried out using moderated regression analysis. The results of this research show that company size has no effect on audit delay and audit specialization is unable to moderate the effect of company size on audit delay

    PENGARUH GAYA KEPEMIMPINAN DAN DISIPLIN KERJA TERHADAP KINERJA KARYAWAN ROEMAH MERDEKA PALEMBANG

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    This study aims to determine the effect of leadership style variables and work discipline on employee performance variables at Roemah Merdeka Palembang. The data used in this study are primary data in the form of questionnaire answers and secondary data in the form of company data. The research method used in this research is explanatory research with a quantitative approach. This research uses non probability sampling with saturated sampling technique of 36 respondents. The data analysis techniques used are validity test, reliability test, classical assumption test, multiple linear regression analysis, coefficient of determination test, t test and F test. The results of this study indicate that the variables of leadership style and work discipline have a positive and significant effect on employee performance

    PENGARUH PENGUNGKAPAN ESG (ENVIRONMENTAL, SOSIAL, GOVERNANCE) TERHADAP REPUTASI PERUSAHAAN PADA PERUSAHAAN YANG TERDAFTAR DI INDEKS ESG LEADERS

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    This study aims to prove whether ESG (Environmental, Social, Governance) disclosure has an effect on company value. And to prove whether ESG (Environmental, Social, Governance) disclosure can affect the increase in foreign ownership. The data used is secondary data. The population in this study are companies listed on the ESGLeaders index for the period 18 September 2024 - 18 March 2025. The research period is in 2021-2023. The sampling technique used is the purposive sampling method and for the study of the effect of ESG disclosure on company value, 28 companies with 84 samples were obtained, but in this study an outliner of 16 samples was carried out to normalize the data so that the samples studied amounted to 68 samples. Hypothesis testing is carried out using multiple linear regression analysis. For the study of the effect of ESG on increasing foreign ownership, 24 companies with 72 samples were obtained. Hypothesis testing is carried out using logistic regression analysis. The results of the study show that environmental disclosure and social disclosure do not affect company value, but governance disclosure does affect company value. And environmental disclosure, social disclosure, and governance disclosure do not have an effect on increasing foreign ownership

    Pengaruh profitabilitas dan leverage terhadap nilai perusahaan perbankan yang terdaftar di bursa efek indonesia pada periode 2019-2023

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    This study aims to determine the influence of profitability and leverage on company value. The data used is secondary data. The population in this study is banking companies listed on the Indonesia Stock Exchange in 2019-2023. The data collection technique in this study uses purposive sampling with samples obtained as many as 193 samples from 47 companies. The data analysis techniques used are multiple linear regression analysis and classical assumption tests. The results of this study show that profitability and leverage have no influence on the value of the company

    EFEKTIVITAS AROMATERAPI JERUK MANIS DALAM MENURUNKAN KECEMASAN PASIEN PRE OPERASI KATARAK DI RUMAH SAKIT BENGKULU

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    Background: Cataracts are abnormalities in the eyes that occur due to changes in the lens to become cloudy. Surgery is a medical procedure that can trigger anxiety, but sweet orange aromatherapy can be done to overcome this anxiety. Objective: To analyze the effect of sweet orange aromatherapy on the eruption of preoperative capillary patients. Methods: The research used was quasi-experimental with pre and post-test with control group design. This study was conducted on 48 respondents who were selected through the Proportional Sampling technique and divided into two groups, namely 24 people in the control group and 24 people in the intervention group. Results: This study showed that through the Wilcoxon test it was found that p <0.001, there was a significant effect of sweet orange aromatherapy on anxiety in the intervention group. In the Mann Whitney test, it was found that there was a significant difference in the <influence of sweet orange aromatherapy on anxiety in the intervention group and the control group. Conclusion: Thus, there is a significant effect of sweet orange aromatherapy on anxiety in patients before cataract surgery. Suggestion: Nurses can provide sweet orange aromatherapy to reduce the anxiety of preoperative patients so that the surgical procedure can go well

    Pengaruh Green Product dan Promosi Terhadap Keputusan Pembelian Produk Fore Coffee di Kota Palembang

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    This study aims to determine the effect of Green Product and Promotion on Purchase Decisions for Fore Coffee products in the city of Palembang. The method used to select samples in this study is the purposive sampling method and 116 respondents were obtained. The data analysis method used in this study is SEM (Structural Equation Modeling) and the data that has been collected will be processed using SmartPLS 4.0 (Partial Least Structural) software. The results of this study indicate that Green Product and Promotion have a positive and significant effect on Purchase Decisions for Fore Coffee products in the city of Palembang. Keywords: Green Product, Promotion, Purchase Decisio

    The relationship between self care by quality of life of the patients pulmonary tuberculosis

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    Background: Pulmonary tuberculosis is a disease caused by Mycobacterium tuberculosis. Pulmonary tuberculosis is a contagious disease that requires a long treatment period of 6 months, so pulmonary tuberculosis patients need self-care such as: adherence to medication, increasing nutritional intake, regulating sleep patterns, physical exercise, prevention of transmission, and not smoking, which can have a positive impact on improving the quality of life of TB patients. Research: It is known that there is a relationship between self-care and the quality of life of pulmonary tuberculosis patients. Method: The method used in this research is quantitative with an analytical survey. The population in this study were all patients diagnosed with pulmonary TB at Charitas Hospital Kenten with a sampling technique using a total sampling of 30 respondents. The statistical test used is the Kendall-tau test α < 0.05. The instruments in the research used a self-care questionnaire that had been tested for validity and the WHOQoL-BREF 1-100 questionnaire. Result: Univariate test results showed that the majority aged 19-59 years were 25 (83.3%), the majority were male 20 (66.7%), the majority had a high school education 15 (50.0%), the majority had a history of suffering from pulmonary TB ≤ 6 months 30 (100.0%), the majority of self-care for pulmonary TB patients was adequate 16 (53.3%), and the majority of pulmonary TB patients' quality of life was poor 13 (43.3%). The bivariate test results showed that there was a significant relationship between self-care and the quality of life of pulmonary TB patients with a value of p = 0.007 < 0.05. It was found that τ=0.450, which means that the relationship closeness value has a sufficient level of correlation and the direction of the relationship is positive. Conclusion: There is a significant relationship between self-care and the quality of life of TB patients at Charitas Hospital Kenten. Recommendation: It is hoped that TB patients can adopt self-care behaviors to improve their quality of lif

    Paper-Based Classroom Activities for Critical Reading and Critical Writing in the Digitality Era: Lecturers and Students Voice's

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    This research aims to explore the relevance of paper-based classroom activities in enhancing critical reading and critical writing skills in the digital era. The issue addressed is the effectiveness of this traditional method amidst the increasing dominance of digital technology. This study holds significance in providing insights to educators and institutions regarding the importance of integrating both paper-based and digital approaches to support students' academic development. The literature review includes theories related to critical reading and writing, as well as previous research indicating that paper-based activities can enhance students' understanding and engagement. The methodology employed is a qualitative case study, with data collected through questionnaires and interviews from 28 students and 4 lecturers in the English Education program at Musi Charitas Catholic University. The results of the study show that paper-based activities remain relevant and effective in improving focus, critical thinking, and deeper understanding. The conclusion of this research emphasizes that the combination of paper-based and digital methods can create a more balanced learning experience and support students' academic development in the digital era

    Game Center dengan Pendekatan Arsitektur Futuristik di kota Palembang

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    Video games are very popular among today's people and the average person, especially children, has started playing video games instead of playing traditional games. Video games are also designed with entertainment purposes, which are indeed a means of entertainment for people. The development of video games has begun to develop rapidly over time along with advances in technology so that the types of games and tools for playing have begun to vary, but the more the tools develop, the more expensive the equipment becomes. The development of gaming platforms has caused prices to increase so that people who want to play games on these platforms are starting to experience limitations. There are quite a few places to accommodate people who want to play games in Palembang City, apart from that, the entertainment available is also quite limited, therefore the design of the Game Center in Palembang City can overcome this. Designing the Game Center with a Futuristic Architecture approach can also increase the interest of outsiders in visiting Palembang City

    PASAR SENI PALEMBANG DENGAN PENDEKATAN METAFORA ABSTRAK

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    Palembang is a large city in Indonesia which is part of the South Sumatra Province. The tribes in Palembang City have different and varied arts and culture. Even though each tribe in Palembang has diversity in culture and language, the people still uphold firm unity and integrity. The design of the art market in Palembang City is intended to fulfill the buying and selling activities of typical Palembang City handicrafts. This design aims to facilitate the promotion of handicrafts and transactions for sellers and buyers of handicrafts and souvenirs typical of the City of Palembang as well as holding workshops that can increase experience by seeing and trying directly the making of typical handicrafts from the City of Palembang. The design of this art market uses an abstract metaphor approach

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