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Ofirianus Ofirianus; Henni Somantik; Felipus Nubatonis

Coram Mundo : Jurnal Teologi dan Pendidikan Agama Kristen 2020 Sekolah Tinggi Teologi Injili Arastamar (SETIA) Ngabang

Penelitian ini membahas Keluarga Kristen Adalah Lembaga Pertama dan Terutama Bagi Pendidikan Anak Di GKSI Jemaat “Moria” Empaong. Setiap anak terlahir perlu mendapat perlindungan dan pendidikan secukupnya. Karena itu, orangtua/keluarga perlu bertanggung jawab dalam mendidik anak-anak agar mereka dapat bertumbuh dewasa dalam iman kepada Yesus. Pengawasan terhadap anak-anak amat penting sebagai wujud nyata tanggung jawab keluarga, baik dari segi pengenalan akan peran dalam diri generasi penerus maupun pada tingkat kepekaannya terhadap respons dari sang pemberi bimbingan khususnya orangtua di rumah sebagai guru pertama bagi anak-anaknya. Peranan keluarga dalam membekali seorang anak Kristen yang baru bertumbuh secara fisik maupun secara pengetahuan dan pengalaman hidup, maka seorang pendamping hendaknya dalam kesehariannya bersama-sama di rumah  untuk memberi bekal akan pendidikan Kristen sejak dini.

Rina Sulistyowati; Yulis Saidah; Dinasti Aulia Hakim

Jurnal Pengabdian Masyarakat Nusantara (Pengabmas Nusantara) 2020 Universitas Muhammadiyah Manado

Restaurant Tax is one of the Programs from the Directorate General of Taxes which has the objective of being a tax on the consumption of goods and services within the Customs Area which is imposed in stages in each line of production and distribution. VAT is an indirect tax because the payment or collection of the tax is deposited by another party who is not the taxpayer. Tax Servants (Tax Lecturers) have the task of assisting taxpayers (RM. Bebek general and RM. Kaliotic) related to online tax reporting techniques or e-feliing. The result of this PKM training is that tax servants can understand the concept of taxation and how to calculate VAT on consumer products and services. So as to assist tax servants in carrying out assistance to partners in 2020.

Fadhillah, Dhesti Nurul

JOURNAL OF BIOLOGY LEARNING 2020 Universitas Veteran Bangun Nusantara Sukoharjo

The purpose of this study is To determine the types of Birds (Aves) which can be used for the preparation of the learning media in the form of Interactive Multimedia Area of the National Park of Merbabu Mountain, Selo district, Boyolali Regency, The form of this research is RnD interactive multimedia, research Methods using point count method by applying random sampling in the taking of the shooting point. Data collection with the point count through the 4 replications. Large population is the entire Aves in the Area of Merbabu Mountain National Park.Results and conclusion the types of Aves found in the Area of Merbabu Mountain National Park as many as 12 Family 17 species and 156 individuals.Assessment of the third expert stated that the learning media in the form of interactive multimedia is Very Feasible to used as media of learning are valid. The application of learning media in the classroom by utilizing interactive multimedia as a teaching material at the time of learning according to the material or KD that have been written on the syllabus.          Keywords: identification aves, interactive multimedia, merbabu mountain national park.

Bektiningsih, Bektiningsih

JOURNAL OF BIOLOGY LEARNING 2020 Universitas Veteran Bangun Nusantara Sukoharjo

The aim of this research is to increase the academic achievement of science to the students of VIB SD Negeri Gentan 01 in the academic year 2019/2020 by using discovery learning method. This research was done with two cycles, and each cycle consist of plan, action, data account, and reflection. The place of research is SD Negeri Gentan 01 with the subject of the reseach is the students of class VIB consist of 23 students. The data account is done by observasion, documentation, and test. Analyzing data with three steps, they are reduction data, presentation data, and conclusion or verification. By  discovery learning method can increase the academic achievement of science from the first average value is 61.73 until the second average value become 84.13.

Yenni Yenni; Andi Tenri Angka

JURNAL KEPERAWATAN SISTHANA 2020 SEKOLAH TINGGI ILMU KESEHATAN KESDAM IV DIPONEGORO

Iron (Fe) tablets are mineral tablets that the body uses to make red blood cells and hemoglobin. For red blood cell production, Fe is the most significant element. Food is a natural source of iron. Nutritional anemia can develop in pregnant women if they don't get enough iron in their diet (blood deficiency). Pregnant women need iron (Fe) tablets, so they must consume at least 90 Fe tablets during pregnancy. The aim of the research was to determine the relationship between consumption of Fe tablets and the incidence of anemia at the Penrang Community Health Center, Wajo Regency. The type of research used was a cross sectional study. The samples were 72 pregnant women who underwent pregnancy checks at the Penrang Community Health Center, Wajo Regency, using a random sampling technique. The research results showed a relationship between consumption of Fe tablets and the incidence of anemia at the Penrang Health Center, Wajo Regency, where the p value = 0.000 < ? = 0.05. The conclusion is that there is a relationship between the consumption of Fe tablets and the incidence of anemia at the Penrang Community Health Center, Wajo Regency.

Tampubolon, Lambok DR

Jurnal Ilmu Manajemen dan Akuntansi Terapan 2020 Sekolah Tinggi Ilmu Ekonomi Totalwin

The purpose of this study is to examine the impact of self assessment and tax audits on VAT receipts mediated by taxpayer compliance at Jembatan Lima. By distributing questionnaires to 102 respondents who live in Jembatan Lima, the researchers get the results, namely: (1) Self assessment has a positive and significant effect on taxpayer compliance (2) Self assessment has a positive and significant effect on VAT receipts (3) Tax audits have a positive effect and significant for taxpayer compliance (4) Tax audit has positive and insignificant effect on VAT receipts (5) Tax compliance has positive and insignificant effect on VAT receipts (6) Self assessment of VAT receipts mediated by taxpayer compliance has a very significant impact corroborating rather than direct influence (7) Tax audits of VAT receipts mediated by taxpayer compliance have a significantly more corroborating effect than direct influence. From this research, the researcher obtained the results that self-assessment and tax audits are more influential if through intervening variables namely taxpayer compliance, so that with the compliance of taxpayers it will strengthen the self-assessment and tax audits of state revenue through this VAT.

Nikmawaty Puluhulawa; Andi Nuraina Sudirman; Puspa A. Mustapa; Devy Lestari

JURNAL KEPERAWATAN SISTHANA 2020 SEKOLAH TINGGI ILMU KESEHATAN KESDAM IV DIPONEGORO

Demam Berdarah Dengue merupakan salah satu penyakit menular yang disebabkan oleh  virus dengue  melalui gigitan nyamuk Aedes aegypti. Cara paling efektif  memberantas vektor penularan DBD adalah dengan kegiatan pemberantasan sarang nyamuk (PSN) dengan pelaksanaan  3M. Salah satu faktor yang mempengaruhi pelaksanaan 3M adalah dengan adanya dukungan keluarga dengan bentuk dukungan informasi, dukungan instrumental, dukungan penilaian dan dukungan emosional. Tujuan dari penelitian ini untuk mengetahui hubungan dukungan keluarga dengan pelaksanaan 3M dalam upaya pencegahan demam berdarah dengue. Jenis penelitian yang digunakan adalah kuantitatif dengan pendekatan cross sectional. Pengambilan sampel pada penelitian ini 97 kepala keluarga menggunakan teknik Cluster Random Sampling. Instrumen yang digunakan adalah lembar kuesioner dan observasi. Hasil yang diperoleh adalah ada hubungan dukungan informasi keluarga didapatkan nilai P-value 0,003, Dukungan instumental didapatkan nilai P-value 0,001, Dukungan penilaian keluarga didapatkan nilai P-value 0,001, Dukungan emosional keluarga didapatkan nilai P-value 0,001 dengan pelaksanaan 3M di Wilayah Kerja Puskesmas Limboto.

Arifin Umar; Haslinda Damansya; Nurul Hasanah; Verawati Monoarfa

JURNAL KEPERAWATAN SISTHANA 2020 SEKOLAH TINGGI ILMU KESEHATAN KESDAM IV DIPONEGORO

Di Indonesia pengobatan tradisional sangkal putung sudah menjadi pilihan alternativ oleh masyarakat untuk menyembuhkan fraktur (patah tulang). Pengobatan sangkal putung di Sidomulyo Selatan dipengaruhi oleh beberapa masalah antaranya pengaruh keluarga atau teman, biaya yang terjangkau maupun adat budaya yang mengharuskan masyarakat berobat ke pengobatan tradisional. Penelitian ini bertujuan untuk mengidentifikasi faktor-faktor yang mempengaruhi pemilihan pengobatan tradisional pada pasien fraktur ke sangkal putung di sidomulyo selatan. Penelitian ini menggunakan metode Deskriptif Kuantitatif dengan rancangan penelitian Cross Sectional. Sampel diambil menggunakan tehnik total sampling dengan jumlah sampel 55 responden. Pengumpulan data menggunakan lembar kuesioner dengan analisis data menggunakan Chi Square dengan tingkat kemaknaan (? : 0,05). Hasil penelitian menunjukan nilai P Value dukungan sosial sebesar p=0,003 lebih kecil (p=0,05), P Value faktor ekonomi sebesar p=0,022 lebih kecil (p=0,05), P Value faktor budaya sebesar p= 0,010 lebih kecil (p=0,05). Sehingga bisa disimpulkan ada pengaruh antara dukungan sosial, faktor ekonomi dan faktor budaya terhadap pemilihan pengobatan tradisional.

Lenny Ali; Andi Akifa Sudirman; Deys Anggriyani Dama; Rianti Mile

JURNAL KEPERAWATAN SISTHANA 2020 SEKOLAH TINGGI ILMU KESEHATAN KESDAM IV DIPONEGORO

Makanan Pendamping Air Susu Ibu (MP-ASI) adalah makanan dan minuman yang mengandung zat gizi, Diberikan pada anak usia 6-24 bulan untuk memenuhi kebutuhan gizi selain dari ASI. Banyak faktor yang mempengaruh ibu dalam pemberian MP-ASI salah satunya Pengetahuan. Tujuan dari penelitian ini untuk mengetahui pengaruh tingkat pengetahuan ibu terhadap waktu pemberian MP-ASI pada anak usia 6-24 bulan di wilayah kerja puskesmas pulubla.  Metode penelitiaan menggunakan desain penelitian cross sectional, sampel  72 orang ibu yang memiliki anak usia 6-24 bulan. Menggunakan teknik Purpossive sampling instrument yang digunakan adalah kuesioner. Hasil yang diperoleh adalah terdapat pengaruh antara tingkat pengetahuan ibu terhadap waktu pemberian MP-ASI didapatkan nilai P-value 0,000, Saran diharapkan Puskesmas Pulubala lebih meningkatkan program penyuluhan pada ibu-ibu tentang pemberian makanan pendamping ASI pada anak. Dengan tujuan mengurangi pemberian makanan pada anak di usia dini atau kurang dari usia 6 bulan.

Euis H. Hidayat; Sabirin B. Syukur; Rosmawati Thalib; Nikma A. Husain

JURNAL KEPERAWATAN SISTHANA 2020 SEKOLAH TINGGI ILMU KESEHATAN KESDAM IV DIPONEGORO

Motivasi adalah segala sesuatu yang mendorong seseorang untuk melakukan sesuatu. Motivasi sebagai perasaan atau pikiran yang mendorong seseorang melakukan atau menjalankan kekuasaan, terutama dalam berperilaku. Tujuan penelitian ini untuk mengetahui Hubungan Motivasi dengan Kinerja Perawat di Ruang Rawat Inap RSUD. Otanaha Kota Gorontalo. Desain dalam penelitian ini menggunakan deskriptif kuantitatif dengan pendekatan cross sectional study. Populasi dalam penelitian ini sebanyak 32 perawat dengan pengambilam sampel menggunakan total sampling  sehingga didapatkan jumlah sampel sebanyak 32 responden. Uji statistik dalam penelitian ini menggunakan Chi square.  Dengan nilai p value 0,003 lebih kecil dari pada ? < 0,05 maka Ho ditolak dan Ha diterima. Maka dapat disimpulkan ada Hubungan yang signifikan antara Motivasi dengan Kinerja Perawat di Rungan Rawat Inap RSUD. Otanaha Kota Gorontalo.

Irma M. Yahya; Kristine Dareda; Musdhalifa Kilian

JURNAL KEPERAWATAN SISTHANA 2020 SEKOLAH TINGGI ILMU KESEHATAN KESDAM IV DIPONEGORO

Hipertensi merupakan gangguan pada sistem sirkulasi.Seseorang dikatakan hipertensi apabila keadaan tekanan darah mengalami peningkatan diatas normal yaitu ? 140 mmHg untuk tekanan sistolik dan atau ? 90 mmHg untuk tekanan diastolik secara terus-menerus. Penatalaksanaan dalam mengatasi hipertensi terbagi menjadi dua, yaitu pengobatan farmakologis dan nonfarmakologis. Terapi non farmakologis yang relatif praktis dan efisien yaitu saalah satunya dengan cara pemberian aromaterapi bunga mawar. Tujuan penelitian yaitu mengetahui pengaruh pemberian aroma terapi bunga mawar terhadap tekanan darah pada pasien hipertensi di Puskesmas Kombos Kota Manado. Penelitian dilakukan bersifat eksperimental menggunakan desain penelitian one group pretest-postest design. Sampel diambil berdasarkan jumlah responden sebanyak 22 orang dengan menggunakan accidental sampling. Pengumpulan data dilakukan dengan cara melakukan observasi. Selanjutnya data yang terkumpul diolah dengan menggunakan bantuan komputer program SPSS versi 16.0 untuk dianalisa menggunakan uji wilcoxon sign test. Hasil penelitian diperoleh bahwa sebelum pemberian aroma terapi bunga mawar didapatkan rata-rata tekanan darah yaitu 151/90 mmHg. Setelah pemberian aroma terapi bunga mengalami penurunan rata-rata tekanan darah yaitu 136/81 mmHg. Data di uji dengan wilcoxon sign test. Dengan hasil nilai p value= 0,000 < ? = 0,05 dengan demikian H_0 ditolak dan H_aditerima.Artinya ada pengaruh pemberianaroma terapi bunga mawar terhadap tekanan darah pada pasien hipertensi di Puskesmas Kombos Kota Manado. Kesimpulan dalam penelitian ini terdapat pengaruh pemberian aroma terapi bunga mawar terhadap tekanan darah pada pasien hipertensi di Puskesmas Kombos Kota Manado. Saran agar penelitian ini dapat menjadi tambahan informasi kepada mahasiswa tentang pengaruh pemberian aroma terapi bunga mawar terhadap tekanan darah pasien hipertensi danjuga dapat dijadikan sebagai bahan bacaan maupun pembelajaran bagi mahasiswa.

Delima Fitri Hapsari; Azhari, Nanang Khosim

JURNAL KEPERAWATAN SISTHANA 2020 SEKOLAH TINGGI ILMU KESEHATAN KESDAM IV DIPONEGORO

Schizophrenia is a neurological disease that affects the person's perception, thinking, language, emotional, and social behavior of a person. One of the symptoms of schizophrenia is hallucinations. Hallucination is a lost person's ability in distinguishing the stimulation from the outside or from within. The results of a survey obtained from RSJD Dr. Amino Gndohutomo central java province of hallucinations is the most common problem that is reaching 2.398 inhabitants. One of the efforts to deal with the hallucination is scolded. Scolded is an effort that can be done to control his hallucinations by way of rejecting the hallucinations that arise. The purpose of this case study to find out the decrease in the score of the hallucinations of schizophrenia patients have heard before and after the therapy done and scolded. This research uses descriptive analysis type by using the method of approach to the case studies. The subjects used are 2 subjects with impaired auditory hallucinations. The results showed there is a difference between before and after the therapy is carried out on the subject I from 42 became 37, and subject II from 39 became 30. It can be concluded that the result of this study indicate that scolded therapy able to reduce the level of hallucinations in schizophreia patients, therefore if done with a routine then the level of hallucination will come down and help the healing process.

M.Kep, Yuni Astuti; Tuti Anggarawati; Arifa Nur Khasanah; Dwi Riyanti

JURNAL KEPERAWATAN SISTHANA 2020 SEKOLAH TINGGI ILMU KESEHATAN KESDAM IV DIPONEGORO

Breastfeeding is an activity that can bring happiness to mothers. Breastfeeding benefits by helping the mother from the delivery process, making the uterus contract quickly and prevent bleeding. Postpartum often have problems in the process of breastfeeding, especially mothers with caesarean section. Post SC delay in breastfeeding is caused by a lack of knowledge about how to breastfeed because the mother does not have adequate knowledge, the mother does not understand how to breastfeed properly, the benefits of breastfeeding and also the impact if the mother does not breastfeed her baby. One of the efforts to increase knowledge about breastfeeding is by providing health education. Giving information to post partum SC is very important in the success of mothers in providing exclusive breastfeeding. The purpose of knowing the effect of health education on breastfeeding techniques is correct in post partum SC. The research design will be conducted using pre-experimental (One group pre-posttest design) and sample selection using purposive sampling. The results of the influence of health education on breastfeeding techniques to increase knowledge of postpartum SC mothers with a p value of 0.001

Anggarawati, Tuti; Novita Wulan Sari; Zara Bunganingrum; Lutfiana Dwi Arsih

JURNAL KEPERAWATAN SISTHANA 2020 SEKOLAH TINGGI ILMU KESEHATAN KESDAM IV DIPONEGORO

The incidence of depression and anxiety that increases at the age of more than 15 years cannot be separated from the role and identity of students. Someone who has just entered the world of campus will be different from the condition of students who have been around for a long time with the world of campus. This condition is coupled with the position of students who have to live in dormitories where their friends in their environment do not match what they want and there are regulations that must be implemented as residents of the dormitory. Not a few students who experience social anxiety while undergoing college. The impact that arises due to anxiety is very influential on the lives of students. Cruise activities and overnight permits are intended to relieve temporary fatigue from the hectic academic activities by doing personal activities outside the dormitory. The purpose of this study was to determine the effect of cruises and overnight permits on reducing anxiety for new students. This research method is a quasi-experimental one group pre-test post-test design. The research sample uses total sampling. This study uses the DSS-21 instrument. The results showed that the highest level of anxiety during the pre-test was at the moderate level of anxiety as many as 19 children (29%), after the post-test showed the highest results at the normal level of anxiety as many as 28 children (43%), with a p-value is 0.000. The conclusion is that there is an effect of cruises and overnight permits on reducing anxiety in new students. The results of this study can be used for new students who experience anxiety due to facing new situations.

Suprapti E; Azhari N.K; Lestariningsih

JURNAL KEPERAWATAN SISTHANA 2020 SEKOLAH TINGGI ILMU KESEHATAN KESDAM IV DIPONEGORO

Satisfaction is a person's feelings of pleasure or disappointment that arise after comparing the results of a service that are in accordance with or not in accordance with the expectations they had before getting service. Patients as users of nursing services demand nursing services in accordance with their rights, namely quality nursing services. In providing nursing services, Standard Operational Procedure (SOP) is very important to assist nurses in achieving quality nursing care. In giving medicine, one must pay attention to the six "correct" principles which have become mandatory procedures before giving medicine, namely: right patient, right drug, right dose, right method, right time, and correct documentation. This study aims to identify the effect of applying standard operational procedures (SOP) for drug administration with the six correct principles on the level of patient satisfaction in Ungaran Hospital. The design of this research is descriptive analysis using a cross sectional approach, the number of samples used is 90 respondents using the Slovin formula to determine. The results of the study using the Chi Square analysis test showed that there was a significant effect between the application (SOP) of drug administration with the six correct principles on the level of patient satisfaction (p = 0.000). From the results of the analysis obtained the value of Odds Ratio (OR) of 59.160. The recommendation from this research is that nurses always apply the SOP correctly to increase patient satisfaction.

Dayaningsih, Diana; Erni Suprapti; Feri Tri Y; Aprillya Dwi S

JURNAL KEPERAWATAN SISTHANA 2020 SEKOLAH TINGGI ILMU KESEHATAN KESDAM IV DIPONEGORO

Teenage pregnancy and parenthood among teenagers are still a matter of international concern because of the potential adverse consequences for society, families and individuals. Teen pregnancies are more than 80% unplanned. The transition to parenting experienced by teens creates a period of instability that demands new parenting roles. Parenting by adolescent mothers will be more effective when adolescent mothers receive strong social and emotional support from their families and partners. The purpose of this study was to explore social support for adolescent mothers in the care of infant children. Qualitative research methods with an Interpretative Phenomenological Analysis (IPA) approach. Respondents in this study there were 5 respondents who met the inclusion criteria were taken using purposive sampling technique. The data was obtained using a semi-structured interview method. The research credibility was achieved by using triangulation of sources through interviews with the mothers of the main participants. The results showed that the five participants expressed various experiences of being a mother that varied when caring for infant age children depending on the situation experienced by each mother. Social support for adolescent mothers in child care includes 4 themes, namely 1). Instrumental Support, 2). Information Support, 3). Financial Support, 4). Emotional Support Based on the results of this study, it is hoped that there will be a special program for adolescent mothers, in which the role of health workers is able to support mothers' efforts to obtain optimal education and skills in parenting.

Kristianti, Ika; Jati, Berliana Dara

Dinamika Akuntansi Keuangan dan Perbankan 2020 Faculty of Economic and Business Universitas STIKUBANK

This study aims to determine the level of achievement of taxes and levies, local tax efficiency, and contributes taxes and levies on Salatiga’s local  revenue. This research uses descriptive quantitative method. The technique of collecting data through interviews, observation, and documentation. The data used is data relating to the realization of taxes and levies, budgets of local taxes and levies, as well as Salatiga’s local revenues. The data analysis used in this research is the analysis of the level of achievement of taxes and levies, local tax efficiency analysis, and analysis of the contribution of taxes and levies. Results of the study are: (1) The level of achievement of targets for local taxes and levies during the years 2011-2015 in the category very effective. (2) The efficiency rate for local taxes and levies from 2011-2015 as a whole are at an efficient level. (3) The contribution of local taxes on Salatiga’s revenue from 2011 until 2015 less contribute. Keywords: local taxes, levies, local revenues, the level of achievement of targets, efficiency, contribution.

Syamsuddin, Muhammad; Suryarini, Trisni

Dinamika Akuntansi Keuangan dan Perbankan 2020 Faculty of Economic and Business Universitas STIKUBANK

This study aims to analyze the effect of capital intensity, inventory intensity, independent board of commissioners and managerial ownership on the effective tax rate. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2015-2017. The sample selection uses the purposive sampling method. The results of the sample selection obtained a final sample of 75 companies with an analysis unit of 225. The data analysis of this study used descriptive statistical analysis and Structural Analysis Modeling (SEM) with AMOS 22 software. The results showed that inventory intensity had a significant positive effect on ETR, while for intensity capital, independent board of commissioners and managerial ownership, have no significant effect on ETR. The conclusion of this study is that the size of ETR in manufacturing companies is influenced by inventory intensity. Whereas capital intensity, independent board of commissioners and managerial ownership in manufacturing companies cannot influence the size of the ETR value.  Keywords: ETR; capital intensity; inventory intensity; managerial ownership.

Sombolayuk, Wihalminus; Sudirman, Indrianty; Yusuf, Ria Mardiana

Dinamika Akuntansi Keuangan dan Perbankan 2020 Faculty of Economic and Business Universitas STIKUBANK

This study aims to explain the effect of financial capital on the performance of SME companies through innovation strategies. In this case, the direct effect of financial capital on innovation strategies is explained, the direct effect of financial capital on SME company performance and, the effect of financial capital on the performance of SME companies through innovation strategies. This research is a quantitative study with an analysis unit of SME companies in Makassar City. the number of samples of 180 SME companies taken accidentally. The analytical methods that are used include validity, reliability, goodness of fit, conventional factor analysis, regression analysis, and path analysis with the help of Amos software. The results of this study indicate that: a) financial capital does not have a direct positive effect on innovation strategy b) Wear capital has a significant positive direct effect on SME company performance c) Innovation strategy does not have a significant effect in mediating between capital gains and SME company performance.  Keywords: Financial Capital, Innovation Strategy and SME Company Performance.

Malinton, Devi; Kampo, Kunradus

Dinamika Akuntansi Keuangan dan Perbankan 2020 Faculty of Economic and Business Universitas STIKUBANK

This study investigates the effect of corporate social responsibility on going concern, and the effect of green banking as moderate on relationship between corporate social responsibility and going concern. Population used in this study is the whole bank listed on Indonesia Stock Exchange (IDX) period 2013 – 2016. Total samples are 11 banks for 4 years selected by purposive sampling method and using secondary data, i.e. annual report, financial report, and sustainability report collected from IDX database and each bank’s official website. Analysis results show that the effect of corporate social responsibility in bank can increase going concern. The findings also indicate that green banking is able to moderate the relationship between corporate social responsibility and going concern, but green banking has weak influence as a moderating variable. These findings imply going concern is measured by not only financial aspect but also the impact that company gives to its social environment.  Keywords: corporate social responsibility, going concern, and green banking.