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Studi Meta-Analisis: Efektivitas Cognitive Behavioural Therapy (CBT) untuk menurunkan Loneliness
No full textPenelitian ini bertujuan untuk mengetahui mengenai efektivitas CBT dalam menurunkan loneliness. Metode yang digunakan dalam penelitian ini adalah meta analisis yang dilakukan terhadap 9 jurnal. Acuan yang digunakan untuk melakukan meta analisis adalah dengan panduan Preferred Reporting Items for Systematic Reviews and Meta-analysis (PRISMA) 2020. Peneltian ini bertujuan untuk melihat effect size yang menjadi ukuran efektivitas penerapan intervensi CBT dalam menurunkan loneliness. Literatur dalam penelitian ini didapatkan dari Google Scholar, Science Direct, dan Semantic Scholar. Kata kunci yang digunakan adalah “CBT intervention for loneliness”, “Cognitive behavioural intervention for loneliness”, “Coginitve Behavioural treatment for loneliness”, “Cognitive behavioural treatment for loneliness”, dan “randomized controlled trial CBT for loneliness”. Jurnal-jurnal tersebut dipilih berdasarkan kriteria inklusi dan ekslusi yang telah ditetapkan. Hasil dari meta analisis yang dilakukan menunjukkan large effect size dengan hedge’s g = -0.966 (95% Cl = -1.698 hingga -0.234). Hal tersebut menunjukkan intervensi CBT dapat digunakan untuk menurunkan loneliness. Hasil dari penelitian ini juga menemukan intervensi CBT dapat lebih efektif untuk menurunkan lonliness dengan pelaksanaan secara langsung atau tatap muka
The Thrill Of The Climb: Need For Achievement (Sensasi Dari Sebuah Pendakian: Kebutuhan Berprestasi)
No full textNeed for achievement is an inner drive possessed by individuals to achieve the desired goals. The theory used in this study is David McCelland's theory with the need for achievement theory (1971). The purpose of this study was to determine the dynamics and description of need for achievement in SMP X Surabaya students.This research used a qualitative study approach. The choice of method and design is in accordance with the research objectives, namely to explore the need for achievement from the subject's point of view along with the dynamics that arise in the data collection process. The results of this study indicate that both subjects have a high need for achievement, because they have aspects of need for achievement and are followed by several attitudes such as self-confidence, gratitude, the role of spirituality, positive meaning and so on.There are several factors that make both subjects have a need for achievement, including having class goals and being balanced with productive activities so that they can make both subjects become empowered. Not only that, the attitude of a champion's heart is also determined by having an unyielding attitude, a hardy person, self-confidence, and having a sense of gratitude. Such a big push makes both subjects also have a need for achievemen
Playing to learn: Game-based approach to financial literacy for generation Z
No full textThis quantitative study assessed the effectiveness of game-based learning in improving financial literacy among Generation Z. Conducted with 32 urban participants, the study involved the use of a board game and a mobile application, designed with input from financial literacy experts. Participants underwent a pretest to gauge their initial financial knowledge, engaged with the game, and completed a posttest to measure learning outcomes. Statistical analysis, including paired sample t-tests, compared pretest and posttest scores, revealing a significant enhancement in financial literacy post-gameplay. Furthermore, a questionnaire evaluated user satisfaction regarding the game, assessing metrics like enjoyment, ease of use, and perceived usefulness. Results demonstrated not only an improvement in financial knowledge but also high satisfaction among users, indicating that game-based learning can be a valuable tool for teaching financial concepts to Generation Z. These findings contribute to the understanding of game-based learning’s potential in financial education and provide insights for educators and parents. However, the study’s limitations suggest areas for future research to explore and refine the use of educational games in financial literacy
Ex-Military Commissioners and Firm Performance: The Case of Indonesia Manufacturing Companies
Get PDFThis investigation relates to the new corporate governance (CG) suggestions that using ex-military commissioners can lead to better firm performance. Quantitative analysis was used to analyze the sample of manufacturing sector public companies. The data comprised 906 firm-years (from 2016 to 2021). This study shows that companies whose CG practices involve employing ex-military officers exhibit high firm performance levels. This study emphasizes the value of using a configurational analytical approach to explore firm jointly- and country-specific CG practices that engage firms to achieve the necessary level of performance. The current study calls policymakers’ attention to evalu- ating the current state of regulatory and competitive development in their countries and establishing policies in line with that assessment. The methodology provides connections between firm performance and CG with retired military commissioners. This study broadens the focus of CG studies to provide effective solutions for practitioners, especially Indonesian manufacturing firms. It also highlights the importance of ex-military commissioners in a particular company sector and CG procedures specific to a particular nation. It encourages enterprises to reach the desired level of performance. The research implication relates to good governance in board diversity using ex-military as independent commissioners for supervisory roles
Pengaruh Jenis Spesies Pillaring Agent Logam Si Dalam Proses Pilarisasi Bentonit Alam
No full textThe pillarization process of natural bentonite from Pacitan, East Java has been carried out using the metal species Si in Na-silicate and TEOS. The pillarization process is carried out using direct pillarization and indirect pillarization methods. In this research, the number of moles of metal pillaring agent used was 5 mmol/gram bentonite. The pillarization process is carried out by mixing the natural bentonite suspension and pillaring agent at a temperature of 80oC and stirring for 5 hours using a hot plate stirrer. Pillars were formed in the calcination and oxidation stages at a temperature of 500oC using N2 and O2 gas flows for 1 hour and 5 hours respectively. The resulting material was characterized using the FTIR spectroscopy method, X-ray diffraction and N2 gas adsorption using the BET method. The characterization results show that TEOS species can form better and more homogeneous pore structures compared to silicate species. The direct pillarization method provides better and more homogeneous pillar heights compared to the indirect pillarization method. However, the pore size obtained is still on the micropore size scale observed using the N2 gas adsorption method with the BET method
Novel approach extraction method to obtain optimum antioxidant and skin-lightening compound from Rhodomyrtus tomentosa (Aiton) Hassk. leaves
Get PDFContext: Rhodomyrtus tomentosa leaves have the potential to be developed as a raw material for traditional medicine or herbal cosmetics. In this study, the
green extraction method and the selection of solvents to increase the extraction yield of active compounds and bioactivities from R. tomentosa leaves were
carried out.
Aims: To develop the environmentally friendly extraction method for R. tomentosa leaves using pharmaceutical excipients and find out the best extraction
solvent and conditions that can simultaneously extract the active compound and bioactivities.
Methods: R. tomentosa leaves were extracted using 14 different solvents including conventional solvents and pharmaceutical excipients. The ultrasound-
assisted extraction method was chosen to promote the green extraction principles. All the extracts obtained were then evaluated for their phenolic, flavonoid
content, antioxidant, and in vitro tyrosinase inhibition activities. Meanwhile, the optimization was carried out using Box Behnken response surface
methodology.
Results: The ethanolic extract of R. tomentosa leaves has the highest (p<0.05) extraction yield, very strong antioxidant activity, and tyrosinase inhibitory
activity compared to water, ethyl acetate, and chloroform. Among 10 excipients tested in this study, propylene glycol has the best (p<0.05) ability to extract R.
tomentosa leaves. Propylene glycol was then used in the extraction optimization phase. Our result showed that the extraction conditions for optimizing
phenolic compounds were a temperature of 30°C, an extraction time of 40 min, and a solid-to-liquid ratio of 0.05 g/mL.
Conclusions: The use of propylene glycol and the UAE method together showed good potential to be developed as a green extraction method for R. tomentosa
leaves
Organisation Culture, Power Distance and Corruption: The Mediating Role of Religiosity
Get PDFWe examine how organizational culture and power distance influence religiosity and, in turn, how these variables affect corruption. We gathered data from Indonesian public servants and analyzed the relationships using PLS-SEM. The findings suggest a significant inverse relationship between
religiosity and corruption, reinforcing ethical paradigms that position religious adherence as a key deterrent to corrupt behavior. Notably, religiosity acts as a critical mediator, negatively channeling the effects of organizational culture on corruption. However, this mediating effect does not extend to the power distance-corruption nexus, suggesting that the hierarchical structure may not inherently bear upon moral conduct. Interestingly, while organizational culture positively shapes religiosity,
power distance does not exhibit a similar influence, highlighting the complex roles these organizational variables play in shaping ethical behavior. Theoretically, the findings challenge assumptions about the direct ethical impact of hierarchical structures, adding depth to existing
frameworks on power distance and moral conduct. For policymakers and organizational leaders, the findings underline the importance of fostering a culture that promotes religiosity as a deterrent to corruption
Perbandingan PSAK 30 dan PSAK 73 Mengenai Sewa Aset Tetap dalam Penerapannya Terhadap Rasio Keuangan pada PT. AA
Get PDFPenelitian ini bertujuan untuk mengevaluasi dampak penerapan PSAK 30 dan PSAK 73 terhadap performa keuangan PT AA, sebuah perusahaan manajemen kas di Jakarta Barat. Seiring dengan penggantian PSAK 30 oleh PSAK 73 yang berlaku efektif sejak 1 Januari 2020, perusahaan diharuskan untuk mengubah pendekatan akuntansi sewa, termasuk pengakuan semua sewa operasional sebagai sewa pembiayaan. Metode penelitian yang digunakan meliputi pengumpulan data dari laporan keuangan, dokumen terkait sewa, dan analisis deskriptif untuk membandingkan penerapan kedua standar akuntansi. Temuan menunjukkan bahwa penerapan PSAK 73 menyebabkan peningkatan signifikan dalam total aset dan liabilitas, serta rasio hutang terhadap ekuitas. Hal ini mencerminkan pengaruh yang substansial terhadap laporan keuangan perusahaan, termasuk penambahan beban penyusutan dan bunga. Implikasi penelitian ini menekankan pentingnya perusahaan untuk segera mengadopsi PSAK 73 dan melakukan penyesuaian dalam laporan keuangan agar tetap memenuhi standar yang berlaku. Penelitian ini juga memberikan wawasan bagi perusahaan lain dalam industri yang sama mengenai pengelolaan akuntansi sewa yang lebih baik dan relevansi informasi keuangan bagi pemangku kepentingan. Dengan demikian, penelitian ini berkontribusi pada pemahaman yang lebih mendalam tentang efek perubahan standar akuntansi terhadap kesehatan keuangan perusahaan
The Role of ESG (Environmental, Social, Governance) on Dividends and Firm Value: The Moderation Effect of Audit Quality
Get PDFThis research will examine the influence of ESG (Environmental, Social, Governance) and its components on dividends and firm value. Furthermore, the quality and credibility of information in the market will also influence stakeholder assessments. The important role of audit quality in providing assurance on this information is needed. By using multiple linear regression on 252 firm years from companies listed in IDX 2020-2023 that meet the sample criteria, it was found that ESG has not been able to significantly influence dividends and firm value. However, environmental can influence dividends in a positive way, while governance can influence firm value in a negative way. Even though dividends and audit quality can influence firm value in a positive way, audit quality still cannot increase the influence of dividends on firm value. Audit quality also cannot increase the influence of ESG on dividends. In this case, inefficient ESG practices followed by poor audit quality are the main factor of this insignificant influence. It takes time for ESG investments to influence company performance, which has an impact on high dividend payout ratios and firm value
The effect of tax awareness, service quality, and tax sanctions on tax payment compliance at one stop administrator service
Get PDFThis research aims to evaluate compliance with motor vehicle tax payments at the One-Stop Single Administration System (Samsat) in East Surabaya, using three variables: taxpayer awareness, service quality, and tax sanctions. A quantitative approach was employed, involving 136 participants who were taxpayers registered with the East Surabaya Samsat and remained active until 2023, owning private two-wheeled motor vehicles. Data were collected through a questionnaire distributed via Google Forms. Before analysis, validity and reliability tests were conducted, and the data were analyzed using SPSS software. The results indicate that the three variables significantly influence compliance with motor vehicle tax payments at the East Surabaya Samsat, with taxpayer awareness being the most impactful factor. Future research is encouraged to use more recent data for improved accuracy and reliability and to explore additional variables that have not yet been examined