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Ryan Rudyarta; Dodi Sugianto

IJLS (International Journal of Law and Society) 2026 Asosiasi Penelitian dan Pengajar Ilmu Hukum Indonesia

The role of ports as crucial nodes in the global supply chain positions the maritime sector as one of the most dynamic industries worldwide. This research analyzes the strengthening of business law support maritime sector integration to enhance port operational efficiency and the role of business law instruments in realizing the principle of fair competition within ports. This research employs a normative legal approach focusing on the study of existing legal norms and regulations governing port management and maritime integration. The strengthening of business law in the maritime sector plays a crucial role in improving port operational efficiency. A strong and well coordinated business law framework will create ports that are more efficient, competitive, and adaptive to the changing demands of the global market. Several key principles must be developed. First, rules on information disclosure and accountability to ensure transparency in port governance. Second, prohibitions against abuse of dominant positions and oversight of vertical integration to prevent anti-competitive practices. Third, clear contractual norms and governance structures for public private partnerships (PPP), including proportional risk-sharing mechanisms to ensure fairness and efficiency in infrastructure development. Fourth, multi-level governance alignment across national and regional authorities to prevent incentive distortions.

Bambang Sulistyo

Jurnal Riset Rumpun Ilmu Kesehatan 2026 Pusat riset dan Inovasi Nasional

The problem that is often faced by patients after cesarean section surgery is pain in the operating area, many therapies are used to reduce pain scores in patients. From non-medical mentosa, medical therapy to pain intervention. Two of the methods to reduce postoperative cesarean section pain are intrathecal morphine injections and transversus abdominis muscle blocks (TAP blocks). This study aims to find differences in pain scores after sectio caesaria surgery between patients who received intrathecal morphine and patients who received TAP block. An experimental study used the Post Test Only Control Group Design on Dirgahayu Hospital patients. A total of 108 patients were divided into 3 groups. Group K was not intervened by pain, group B was intervened by TAP block, group M was intervened with intrathecal morphine injection. VAS score was measured at the 4th hour postoperatively. Data were analyzed with the One-Way ANOVA test followed by the Post Hoc Test Bonferroni. Lower pain score was obtained in the group that received pain intervention than the control group with a significant difference (p<0.05). The pain scores of patients who received TAP block were lower than those who received intrathecal morphine with a significant difference (p<0.05). There was a significant difference in pain scores between intrathecal morphine and TAP block. It is hoped that TAP block administration will be used to reduce the pain scale after sectio caesaria surgery. Further research is needed regarding these 2 methods.

Subekti, Syawaludin; Hartono, Budi; Santoso, Lukman; Subekti, Syawaludin; Hartono, Budi +1 more

JUISI : Jurnal Ilmiah Sistem Informasi 2026 LPPM Universitas Sains dan Teknologi Komputer

Tes psikologis yang handal dan objektif sangat penting dalam perekrutan anggota Kepolisian Nasional Indonesia untuk memastikan seleksi kandidat yang berkualitas. Namun, metode pengujian psikologis konvensional seringkali memakan waktu, rentan terhadap kesalahan manusia, dan kurang transparan dalam pengolahan data dan manajemen hasil. Studi ini bertujuan untuk merancang dan mengimplementasikan Sistem Informasi Pengujian Psikologis Berbasis Web (E-Psikotes) untuk mendukung proses seleksi psikologis calon polisi di Polda Jawa Tengah. Data dikumpulkan melalui observasi prosedur pengujian yang ada, wawancara dengan psikolog dan anggota komite seleksi, kuesioner, dan analisis dokumentasi. Sistem dikembangkan menggunakan kerangka kerja CodeIgniter 3 dengan arsitektur Model View Controller (MVC), sedangkan MySQL digunakan sebagai sistem manajemen basis data. Evaluasi sistem melibatkan pengujian black box dan User Acceptance Test (UAT) untuk menilai fungsionalitas, kegunaan, dan kepuasan pengguna. Hasil penelitian menunjukkan bahwa Sistem Informasi Tes Psikologi Berbasis Web (E-Psikotes) untuk Seleksi Calon Anggota Kepolisian Republik Indonesia yang diusulkan secara efektif mengotomatiskan proses administrasi, penilaian, dan pelaporan tes psikologis. Sistem ini meningkatkan efisiensi, akurasi, dan transparansi dibandingkan dengan metode konvensional. Hasil evaluasi pengguna menunjukkan tingkat penerimaan yang tinggi, terutama dalam hal kemudahan penggunaan dan keandalan. Studi ini memberikan kontribusi pada bidang sistem informasi dengan menyediakan model praktis untuk pengujian psikologis digital dalam rekrutmen kepolisian. Temuan menunjukkan bahwa implementasi sistem pengujian psikologis berbasis web dapat mendukung transformasi digital dan meningkatkan kualitas pengambilan keputusan dalam proses rekrutmen sektor publik.

Sodik Fitulah; Aprida Manurung; Bangun Dwi Hardika

Jurnal Ilmu Kesehatan 2026 Lembaga Pengembangan Kinerja Dosen

Hallucinations are one of the symptoms of mental disorders in individuals which are characterized by sensory perception changes, namely feeling false sensations in the form of sounds, sight, tasting, touching or smelling. The application of drawing therapy in patients with auditory hallucination disorder may reduce hallucinogenic stimuli. The goal is to apply and analyze Nursing Care in Patients with Mental Disorders with the implementation of the application of drawing therapy to control auditory hallucinations. The method used in this is descriptive analysis with a case study approach. This study describes the application of drawing therapy to reduce the signs and symptoms of auditory hallucinations. It was also carried out by providing an intervention to apply drawing therapy for 15 minutes every day to three respondents for 7 consecutive days. The application of drawing therapy to the three respondents obtained results in the reduction of hallucinations from a moderate hallucinatory level score (22) to a mild level with a score (9). Brother B experienced a decrease in hallucinations from a moderate hallucination level score (20) to no hallucinations on days 6 and 7 with a score of (0). Brother JS decreased from a moderate hallucination level of score (20) to no hallucination on day 7 with a score of (0). It is hoped that the results of this study can provide an understanding of the application of drawing therapy to control auditory hallucinations.

Geofanny Edo Pratama; Dian Ferriswara; Sarwani Sarwani; Sri Kamariyah

International Journal of Humanities and Social Sciences Reviews 2026 Asosiasi Penelitian dan Pengajar Ilmu Sosial Indonesia

Regional financial accountability is a fundamental principle in good governance. However, the management of regional finances still faces various challenges, particularly related to the potential occurrence of fraud and the suboptimal functioning of internal control systems. This study aims to analyze the role of the Government Internal Supervisory Apparatus (APIP) in strengthening regional financial accountability through the implementation of internal oversight based on Fraud Risk Control. This research employs a qualitative approach using the Qualitative Secondary Analysis (QSA) method, which utilizes secondary data from various scientific literature, previous research findings, and policy documents relevant to internal oversight in the public sector. The results indicate that internal oversight is a crucial mechanism in preventing fraud in public sector financial management. The implementation of Fraud Risk Control plays a role in identifying, assessing, and controlling fraud risks, thereby enhancing the transparency and accountability of regional financial management. Furthermore, APIP has a strategic role through internal audit functions, risk-based oversight, and providing consultation to improve regional financial management systems. Strengthening APIP’s capabilities, enhancing the maturity of the Government Internal Control System (SPIP), and ensuring the independence of internal supervisors are essential factors in realizing transparent and accountable regional financial governance.

Valen Kado, Kristina; Rengga, Andreas; Herdi , Henrikus

Jurnal Projemen UNIPA 2026 Universitas Nusa Nipa Maumere

  The implementation of the Regional Government Information System (RGIS) represents a strategic initiative by the government to achieve transparency and accountability in regional financial management. However, the effectiveness of this system is highly contingent upon the quality of initial data input. This study aimed to analyze the phenomenon of expenditure code input errors at the Regional Financial and Asset Management Agency (BPKAD) of Sikka Regency and their subsequent impact on the accuracy of the Budget Realization Report (LRA). Employing a descriptive qualitative methodology, this research utilized data collection techniques including participatory observation, in-depth interviews, and document verification, conducted during an internship in the Accounting Division of BPKAD Sikka Regency. The findings reveal that misclassification between capital expenditures (CAPEX) and goods and services expenditures (OPEX) occurs frequently. This is primarily attributed to the complexity of account nomenclature and the rigid, "centrally locked" nature of the SIPD system. Consequently, these input errors lead to a distortion of information within the LRA and an overstatement of fixed assets on the Balance Sheet. This study concludes that a stringent document verification mechanism within the Accounting Division plays a pivotal role as an internal control to ensure the integrity and reliability of regional financial reports prior to their publication.

Galuh Arsi Jayanegara; Linda Barus; Zainal Muslim

VitaMedica : Jurnal Rumpun Kesehatan Umum 2026 STIKES Columbia Asia Medan

The hospital laundry installation is a non-medical supporting unit with a high risk of occupational health and safety (OHS) hazards due to direct exposure to chemicals, machinery, and contaminated linen. Potential hazards in this unit include physical (heat, noise), chemical (detergents and disinfectants), biological (viruses and bacteria from linen), and ergonomic (improper working posture) risks. This study is a descriptive quantitative research with a semi-quantitative approach. The aim is to identify, assess, evaluate, and control OHS risks in the laundry unit. Data were collected through observation, interviews, and document review with seven laundry staff members. Risk assessment was conducted using a risk matrix based on the AS/NZS 4360:2004 standard. The results show that several risks ranged from low to very high levels, including infection from linen, chemical exposure, noise, and injury from machinery. Risk control measures implemented include applying the hierarchy of controls, starting from elimination, substitution, engineering controls, Administratif controls, and the use of personal protective equipment (PPE). It is concluded that improvements in supervision, staff training, and facility upgrades are necessary to minimize occupational accidents in the laundry installation.

David Ade Oktavian; Nurul Hayati; Muhajir Muhajir

Fauna: Jurnal Kajian Ilmu Hewani 2026 Asosiasi Riset Ilmu Tanaman Dan Hewani Indonesia

Vaname shrimp is one of the export commodities with high economic value. Therefore, to meet increasing market demand, it is necessary to improve aquaculture productivity. However, the development of vaname shrimp farming in Indonesia faces several challenges, including the emergence of viral, fungal, and bacterial diseases (Astria et al., 2022). Vibrio sp. bacteria can cause bacterial infections and are opportunistic in nature. Vibrio sp. can attack shrimp at all stages and may lead to decreased production yields (Astria et al., 2022). Generally, farmers control bacterial diseases by adding antimicrobial compounds. However, bacterial disease control in vaname shrimp culture can also be carried out using hydrogen peroxide (Astria et al., 2022). This study examined the effect of different doses of hydrogen peroxide in suppressing Vibrio sp. bacteria using a Completely Randomized Design (CRD). The doses used were 7 ppm, 9 ppm, 11 ppm, 13 ppm, and 15 ppm, with five treatments and five replications. The results showed that the application of different doses of hydrogen peroxide had a significant effect based on the One Way ANOVA test (0.00 < 0.05). The lowest effectiveness was observed in treatment 1 (7 ppm), while the highest effectiveness was found in treatment 5 (15 ppm). Although hydrogen peroxide was able to reduce the number of Vibrio sp. bacterial colonies, the doses used in this study were not able to completely eliminate the colonies (0 cfu/ml).

Soni Kurnia Pebriyanto; Linda Barus; Bambang Murwanto

VitaMedica : Jurnal Rumpun Kesehatan Umum 2026 STIKES Columbia Asia Medan

Dengue Hemorrhagic Fever (DHF) is a disease caused by the dengue virus and transmitted through the bite of the Aedes aegypti mosquito. According to the WHO, 40% of the world's population is at risk of dengue fever, with a significant increase in cases in the last two decades, especially in 2019. After declining during the Covid-19 pandemic, cases surged again in 2023, including in previously unaffected areas. In Indonesia, Ministry of Health data shows an increasing trend in cases, with 186,324 cases and 1,120 deaths by week 35 of 2024. Environmental factors and community behavior influence the spread of dengue-causing mosquitoes. This study aims to determine the relationship between these factors and the incidence of dengue fever in Central Lampung Regency. This study aims to determine the relationship between environmental factors and community behavior with the incidence of Dengue Hemorrhagic Fever (DHF) in Central Lampung Regency. This study is an observational analytical study using a case control study design. The research instruments used were questionnaires and observation sheets. The data analysis technique used the chi square test. From the results of the study it is known that out of 9 variables, 4 variables have a relationship with the incidence of DHF, namely the availability of container covers (p value = 0.023 <0.05), frequency of container drainage (p value = 0.001 <0.05), the presence of larvae in containers (p value = 0.006 <0.05), and respondent attitudes (p value = 0.023 <0.05). Based on research in Central Lampung Regency, of the nine variables examined, four were shown to be associated with the incidence of Dengue Hemorrhagic Fever (DHF). Therefore, it is crucial to raise public awareness and routinely implement Dengue Prevention (PSN) or 3M, both independently and collectively. Dengue prevention needs to be carried out not only through sanctions (punishment), but also through a promotive and preventive approach involving individuals, communities, environmental policies, and supervision from relevant agencies. These efforts must be comprehensive and sustainable, involving all levels of society.

Lia Safina; Dheni Koerniawan; Sanny Frisca

Journal of Educational Innovation and Public Health 2026 Pusat Riset dan Inovasi Nasional

Asthma is a heterogeneous disease characterized by chronic inflammation of the airways and respiratory symptoms such as wheezing, shortness of breath, chest tightness, and cough, which vary over time in both frequency and severity. This condition is accompanied by limitations in expiratory airflow, which can be either reversible or persistent. In asthma patients, especially those treated in the Emergency Department (ED), a common nursing problem is ineffective airway clearance due to mucus accumulation and bronchospasm. One strategy to address this is the administration of warm drinking water, aimed at improving airway clearance. The design used in this final nursing scientific paper is a qualitative case study with an intervention of warm water intake. The subjects of this study consisted of 3 asthma patients in the ED, and the intervention was conducted from January 3-11, 2026, at the Emergency Department of Charitas Hospital Km.7 Palembang. Airway clearance was measured before and after the intervention, which involved giving 200 ml of warm water at 38ºC, without a control group. After the intervention, all three patients showed improved airway clearance, indicated by more effective coughing, decreased sputum production, reduced wheezing, improved breathing patterns, and improved respiratory rate. The implementation of this evidence-based practice (EBP) is expected to provide additional information regarding the use of nonpharmacological therapy, specifically the administration of warm drinking water, in asthma patients with ineffective airway clearance.

Rovino Alghafari; Desmira Desmira

Jurnal Riset Rumpun Ilmu Teknik 2026 Pusat riset dan Inovasi Nasional

The Low Voltage Main Distribution Panel (LVMDP) is a critical component in industrial power distribution systems, functioning to regulate, control, and distribute electrical energy to various production equipment. During operation, LVMDP panels often operate under high electrical loads, which may lead to temperature increases in their components. Undetected temperature rise can result in performance degradation, equipment failure, and even fire hazards. Therefore, an effective monitoring method is required to detect the condition of electrical components at an early stage. This study aims to analyze the temperature difference (ΔT) of LVMDP components using the Infrared Thermography method as part of predictive maintenance. The research employs a quantitative descriptive approach with data collected through direct observation from July 1 to July 31 at PT. Dongjin Indonesia. The data consist of hotspot and ambient temperatures measured from several panel components, which are then analyzed to calculate the temperature difference (ΔT) as an indicator of component operating conditions. The results indicate that the highest temperature difference is 26.5 °C in the capacitor bank, while the lowest is 4 °C in other components. All ΔT values are below the threshold limit of 50 °C, indicating that the LVMDP components are in safe operating conditions and do not require corrective actions. Thus, Infrared Thermography is proven to be an effective method for early detection of component conditions and can enhance the reliability and safety of industrial power distribution systems.

Sindegi Afsana Oktaviani Ramadhan; Al Fajar; Erpin Wahyudin; Surawan Surawan

International Journal of Education and Literature 2026 Lembaga Pengembangan Kinerja Dosen

 Low student thesis completion productivity is a challenge in higher education, particularly at UIN Palangka Raya. Thesis writing requires self-regulation skills and time discipline to enable students to complete their final assignments effectively and on time. This study aims to analyze the role of self-regulated learning and time discipline in improving the thesis completion productivity of final-year students. The study used a qualitative approach with a case study design of five final-year students who were in the process of completing or had completed their theses. Data collection techniques included in-depth interviews, limited observation, and documentation. The data were then analyzed using the Miles and Huberman interactive model through the stages of data reduction, data presentation, and conclusion drawing. The results indicate that self-regulated learning plays a role in helping students plan goals, control motivation and emotions, and conduct consistent self-evaluation. Time discipline has been proven effective in reducing procrastination through the implementation of daily schedules, prioritization, and distraction management. Therefore, the integration of self-regulated learning and time discipline is an important strategy in increasing the thesis completion productivity of students and supporting sustainable academic success.

Arsita, Three; Komariyati Komariyati; Nugraha, Aditya

Jurnal Riset Rumpun Ilmu Tanaman 2026 Pusat riset dan Inovasi Nasional

The agricultural sector plays a strategic role in meeting food needs while maintaining environmental sustainability and community welfare. However, conventional farming practices that rely on chemical inputs have caused various problems, such as soil degradation, loss of biodiversity, and environmental pollution. This condition has encouraged the adoption of the Sustainable Agriculture concept, which emphasizes a balance between ecological, economic, and social aspects. Its successful implementation is strongly influenced by farmers’ perceptions as the main actors. This study aims to analyze rice farmers’ perceptions of the implementation of Sustainable Agriculture in swampy areas of Tebas District, Sambas Regency. The research was conducted from October to November 2025 using a survey method involving 95 farmers selected through the Slovin formula and proportional random sampling technique. Data were collected through observation, interviews, and Likert-scale questionnaires, and analyzed using descriptive analysis and binary logistic regression. The results show that farmers’ perceptions are generally positive, particularly regarding water management, variety selection, and cropping patterns. However, the use of organic fertilizers, environmentally friendly pest control, and post-harvest management are still considered difficult. Education level and non-farming occupations significantly influence farmers’ perceptions. Therefore, enhancing extension services, training, and support for business diversification is necessary to promote the adoption of Sustainable Agriculture.

Renna Maulidya Putri .A.N; Ahmad Fikri; Suami Indarwati

VitaMedica : Jurnal Rumpun Kesehatan Umum 2026 STIKES Columbia Asia Medan

The Sunter C Polder/Pump construction project is a strategic effort to address flooding issues by increasing drainage system capacity. This project involves various high-risk construction activities that have the potential to cause workplace accidents and health issues. This study aims to identify hazards, assess risk levels, and determine control measures. The HIRADC (Hazard Identification, Risk Assessment, and Determining Control) method involves a systematic identification of potential hazards at the project site, risk assessment based on impact and probability, and the formulation of appropriate control recommendations. This is a descriptive study designed to illustrate Occupational Health and Safety (OHS) hazards and risks, located at the Sunter C polder/pump construction project. The research was conducted from January to May 2025. Data were collected through interviews, observations, and information obtained directly from internal company documents. The results indicate that the application of the HIRADC method accurately identifies various primary hazards, such as the risk of falls, being struck by materials, chemical exposure, and ergonomic issues. The risk assessment suggests that most activities fall under the medium to high-risk categories, necessitating controls such as the use of Personal Protective Equipment (PPE), OHS training, and routine monitoring of working conditions. The implementation of the HIRADC method in this project is proven to enhance the culture of occupational health and safety and can serve as a reference for other construction projects in managing operational risks effectively.

Hartanto, R. Daniel; Shidik, Guruh Fajar; Alzami, Farrikh; Fanani, Ahmad Zainul; Marjuni, Aris +1 more

Journal of Computing Theories and Applications 2026 Universitas Dian Nuswantoro

Attention mechanisms have been widely incorporated into recurrent neural network architectures for financial time series forecasting, with most prior work reporting improvements in price-level error metrics. This study revisits that claim through a controlled empirical comparison of four deep learning architectures on nearly two decades of Telkom Indonesia (TLKM) closing price data from the Indonesia Stock Exchange (IDX). The models evaluated are a three-layer Gated Recurrent Unit (GRU) baseline, a comparable Long Short-Term Memory (LSTM) network, a Bahdanau end-attention GRU (Attn-GRU-V2), and a multi-head self-attention GRU hybrid (Attn-GRU-V3). Each architecture is trained over 30 independent runs with distinct random seeds, and performance is reported as 95% confidence intervals derived from the t-distribution. Statistical comparisons employ the Wilcoxon signed-rank test, a nonparametric paired test appropriate given the confirmed non-normality of residuals. The main finding is a consistent trade-off: the plain GRU achieves the lowest RMSE (94.02 ± 1.22 IDR) across all 30 runs, while Attn-GRU-V2 achieves the highest directional accuracy (45.91 ± 0.09%), surpassing GRU in every independent run. Bahdanau attention weights are nearly uniform across the 30-day lookback window (coefficient of variation: 3.21%), indicating that the mechanism cannot identify selectively informative timesteps in this univariate price series. This finding is consistent with the weak-form Efficient Market Hypothesis for the Indonesian market. An ablation study reveals that a 20-day lookback window maximizes directional accuracy (47.72 ± 0.21%) for the Attn-GRU-V2 model. These results suggest that Bahdanau end-attention consistently and significantly improves directional accuracy relative to a plain GRU baseline, providing an architecturally attributable advantage for direction-based applications, even when absolute price-level error is not reduced. The directional accuracy values remaining below 50% across all models are consistent with a weak-form efficiency characterization of the Indonesian market.

J, Anusree K; Patel, Narottam Das; D, Saravanan; Patel, Adarsh

Journal of Computing Theories and Applications 2026 Universitas Dian Nuswantoro

The increasing sophistication of malware has rendered traditional signature-based detection methods insufficient, necessitating behavior-driven and adaptive analytical frameworks. This study presents a sequential deep learning framework that models system-level API call sequences as structured linguistic representations for behavioral malware detection. Unlike conventional comparative studies, this work systematically evaluates recurrent and attention-based architectures under controlled experimental conditions, with a particular focus on generalization performance and overfitting mitigation. Two neural architectures, a Long Short-Term Memory (LSTM) network and a Transformer-based attention model, are trained on publicly available API call sequence data for binary classification of malicious and benign executables. Beyond standard accuracy metrics, the study further examines model stability, convergence behavior, and the impact of long-range dependency modeling on detection robustness. Experimental results demonstrate that the Transformer architecture achieves superior performance, attaining 95.54% classification accuracy and consistent improvements in precision, recall, and F1-score, indicating a stronger ability to capture complex behavioral dependencies. These findings highlight the effectiveness of attention mechanisms in behavioral malware modeling and provide empirical evidence that NLP-inspired architectures offer a robust and scalable approach for real-world cybersecurity applications.

Pranedya Derina Visanty; Alfiandri Alfiandri; Jamhur Poti

Jurnal MIMBAR ADMINISTRASI 2026 Universitas 17 Agustus 1945

This study is based on the suboptimal management of waste transportation in Tanjungpinang City, caused by limited fleet capacity, uneven service routes, a lack of human resources, and inconsistent implementation of Standard Operating Procedures (SOPs). This situation has led to waste accumulation at various points and an excessive load on the Ganet Final Disposal Site (TPA), which uses a controlled landfill system. The system aims to minimize pollution through waste compaction, soil covering, and leachate and methane gas management, but its implementation has not been optimal due to limited facilities and infrastructure. This study aims to evaluate the management of waste transportation to the Ganet landfill and identify the obstacles that arise. The approach used is descriptive qualitative with observation techniques, in-depth interviews, and document analysis, involving the Environmental Agency, the Ganet Landfill Technical Implementation Unit, field officers, fleet drivers, and residents around the Temporary Cleaning Site (TPS). The findings reveal that waste transportation management is already being carried out through standard operating procedures (SOPs) and inter-unit coordination, but is still hampered by fleet limitations, landfill capacity that is nearly full, service routes that do not cover the entire area, and minimal community participation. Therefore, additional fleets, infrastructure improvements, strengthened supervision, and community outreach are needed to achieve sustainable waste management.

Veby Agustina; Gebi Rissing Lallo

Jurnal Budi Pekerti Agama Kristen dan Katolik 2026 Asosiasi Riset Pendidikan Agama dan Filsafat Indonesia

This study examines the effectiveness of classical guidance services in reducing gadget addiction among twelfth-grade students. Gadget addiction has become a growing concern in modern educational settings, as excessive use of digital devices often interferes with students’ academic performance, social interactions, and emotional stability. The research applies a quantitative methodology with a quasi-experimental approach, specifically utilizing a one-group pretest-posttest design. Participants were selected through purposive sampling based on indications of high gadget dependency. The intervention was conducted through structured classical guidance sessions focusing on awareness building, self-control improvement, and practical time management skills. Data were collected using a validated gadget addiction scale administered before and after the intervention, then analyzed using parametric statistics to determine the significance of the results. The findings indicate a significant decrease in gadget addiction levels following the implementation of the classical guidance program. This result highlights the importance of preventive and developmental counseling services in schools. The study implies that classical guidance can serve as an effective strategy to help students regulate their digital behavior and foster healthier lifestyle patterns in the digital era.

Hanifa Diah Astari; Susi Handayani

JURNAL RISET EKONOMI DAN AKUNTANSI (JREA) 2026 Institut Teknologi dan Bisnis (ITB) Semarang

This study empirically investigates how the degree of transparency in sustainability reporting influences earnings management practices among listed companies in Indonesia's energy sector on the Indonesia Stock Exchange, covering the period from 2021 to 2024. Grounded in three theoretical perspectives Agency Theory, Stakeholder Theory, and Legitimacy Theory this study argues that when companies disclose their sustainability information more comprehensively, management's capacity to manipulate reported earnings becomes increasingly constrained, owing to reduced information asymmetry and heightened external scrutiny. The independent variable is measured through the Sustainability Reporting Disclosure Index (SRDI), constructed based on the GRI Standards 2021, while earnings management is proxied by the absolute value of discretionary accruals derived from the Modified Jones Model. Firm size and leverage are incorporated as control variables. Using purposive sampling, 32 companies were selected, generating a total of 128 observations. The data were analysed through panel data regression employing a Random Effects Model with White's cross-section robust standard errors. The results reveal that sustainability reporting transparency does not exert a statistically significant effect on earnings management. This finding suggests that, within Indonesia's energy sector, sustainability reporting tends to function more as a legitimacy-seeking tool rather than a genuine expression of corporate transparency. Firm size was found to have a significant negative effect on earnings management, whereas leverage did not demonstrate a meaningful influence. This study contributes to the growing body of literature examining the relationship between sustainability reporting and earnings management, with particular relevance to the energy sector in the Indonesian context.

Metta Susanti; RR. Dian Anggraeni; Rina Aprilyanti; Peng Wi; Suhendra Suhendra +3 more

Pemberdayaan Masyarakat: Jurnal Aksi Sosial 2026 Lembaga Pengembangan Kinerja Dosen

This community service program aims to improve adolescents’ financial literacy through an educational initiative entitled “Smart Teens: Managing Money Without Drama”, conducted for the youth of Vihara Dhamma Bhakti Tangerang. The program is motivated by the relatively low level of financial literacy among adolescents, which may lead to consumptive behavior and a lack of personal financial management skills from an early age. The methods employed include interactive lectures, financial management simulations, and group discussions covering basic financial planning, saving habits, and expense control. The results indicate an improvement in participants’ understanding of fundamental financial concepts, such as managing allowances, the importance of saving, and the ability to distinguish between needs and wants. Furthermore, participants demonstrated more responsible attitudes in making financial decisions. This program is expected to serve as an effective community-based financial literacy education model in fostering healthy financial behavior among adolescents.