Publication Search

70,860 articles from 625 journals · 1,760 citations tracked

Showing 521-540 of 1,808

Analytics

Muhammad Abib Nur Alim; Agrianti Komalasari

Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to analyze the influence of internal audit quality on the effectiveness of hedging policies in energy sector companies listed on the Indonesia Stock Exchange in 2020-2023. Using annual financial statements and annual reports, this study selected 30 companies using a purposive sampling method. The internal audit variable in this study was measured by three proxies: Internal Audit Charter, Internal Auditor Competence, and Internal Auditor Training. This study used multiple linear regression analysis as a hypothesis testing method. The results indicate that Internal Audit Charter Disclosure has a positive effect on hedging effectiveness disclosure, while Internal Auditor Competence Disclosure and Internal Auditor Training have insignificant and negative effects on hedging policy effectiveness. Based on these results, companies with robust internal audit charters and comprehensive components tend to be more proactive in disclosing hedging policies to avoid reputational or regulatory risks. Companies that disclose internal auditor competency and training through documents do not necessarily guarantee disclosure of hedging effectiveness. This indicates that documentation of internal auditor competency or training in annual reports does not necessarily reflect the overall company oversight.

Diana Gusti Prameswati; Ade Budi Santoso

Harmoni: Jurnal Ilmu Komunikasi dan Sosial 2025 International Forum of Researchers and Lecturers

Film is one of the most effective forms of mass communication for conveying messages to the public. Home Sweet Loan is a film that presents elements of representation reflecting the spirit of a generation in pursuing their dreams. This research aims to identify and understand the various representations of the spirit of pursuing dreams as depicted in the film Home Sweet Loan. Using Roland Barthes semiotic analysis, this study explores the representations by breaking down the denotative, connotative, and mythical meanings embedded in the film’s scenes and dialogues as research data. The research employs a descriptive qualitative method, with data collected through observation, documentation, interviews, and literature review. The findings reveal several representations of the spirit of pursuing dreams, which include: (1) a strong desire to own a home despite limitations, (2) financial discipline in managing income and expenses, (3) independence from social standards and expectations, (4) persistence in facing harsh realities of economic and social pressure, and (5) courage to step out from one’s comfort zone and take risks. These elements collectively reflect the struggles of the younger generation, especially urban communities, in achieving personal independence and long-term aspirations. Overall, the study highlights how Home Sweet Loan functions not only as a medium of entertainment but also as a cultural text that conveys values of resilience, financial awareness, and self-determination. The film illustrates that pursuing dreams requires both perseverance and the ability to resist limiting stereotypes, making it relevant to broader discussions on representation in contemporary Indonesian cinema.

Ikrom Cemara; Adi Susanto; Wawan Tofik

Saturnus: Jurnal Teknologi dan Sistem Informasi 2025 Asosiasi Riset Teknik Elektro dan Informatika Indonesia

The Department of Education and Culture of Situbondo Regency is a government agency responsible for providing administrative services to schools within its jurisdiction. However, based on field survey results, the current system still faces significant challenges due to its lack of integration. For instance, the process of collecting physical documents and tracking application status remains inefficient, leading to various obstacles such as service delays, risks of data loss, inconvenience for applicants, and limited transparency and accountability in data management. To address these issues, this study proposes the design of a web-based school administrative service information system. The system development process employs the Structured Systems Analysis and Design Method (SSADM), which emphasizes systematic and structured procedures to ensure functionality and efficiency. The results of this study highlight the importance of adopting information technology within government institutions, particularly the Department of Education and Culture of Situbondo Regency, as a means of supporting administrative activities. The proposed web-based system is expected to streamline administrative processes, improve service delivery, and enhance transparency in managing school-related data. Moreover, by integrating digital solutions into governance, the system can contribute to strengthening the quality of education management and supporting better decision-making processes. Ultimately, the design of this information system demonstrates the potential of technology to transform public sector services and foster accountability in education governance.

Nabila Shalehah; Urip Pratama; Syarifah Masthura

Inovasi Kesehatan Global 2025 Lembaga Pengembangan Kinerja Dosen

The incidence of violent behavior among mental health patients globally reaches 9%. One of the independent interventions carried out by nurses is the application of implementation strategies for patients with violent behavior tendencies, whose risk level is greater than that of other patients. This study aims to analyze the effect of implementation strategies on the risk of violent behavior in patients with mental disorders at the Aceh Mental Hospital. The implementation strategy consists of four main techniques: building trust, training in controlling violent behavior through medication, training in social/verbal risk control, and training in spiritual control. The study used a quasi-experimental design with a one-group pretest-posttest approach. A total of 2,166 inpatients at risk of violent behavior were identified over a one-year period, and 10 respondents were selected as samples using purposive sampling based on inclusion criteria. The research instrument was the BPAQ questionnaire, with aggression assessment ranging from low to very high. The results showed that the pretest average for signs and symptoms was 38.40, while the posttest score decreased to 11.60 after the implementation strategy intervention. Data analysis was performed using univariate and bivariate methods, with a paired t-test yielding a p-value of 0.000 (less than 0.05). This study concluded that the implementation strategy had a significant impact in reducing the risk of violent behavior in patients. It is recommended that patients' understanding of the implementation strategy therapy be continuously improved as an effort to control violent behavior.

Sarah Dzakirah; Ida Rahmah Burhan; Husni Husni

Inovasi Kesehatan Global 2025 Lembaga Pengembangan Kinerja Dosen

The elderly is among the most vulnerable groups in society due to progressive biological decline that weakens physical resistance, making them prone to chronic diseases such as hypertension. Hypertension is one of the most common multifactorial disorders in older adults, and its severity may be influenced by anxiety, which stimulates the sympathetic nervous system and increases blood pressure. This study aimed to examine the relationship between anxiety levels and hypertension among the elderly in the working area of Andalas Health Center, Padang City. An analytic study with a cross-sectional design was conducted involving 81 elderly participants diagnosed with hypertension, selected through accidental sampling based on inclusion and exclusion criteria. The Geriatric Anxiety Scale (GAS) was employed as the research instrument, while data analysis used the Chi-square test. Results showed that the majority of respondents experienced mild anxiety (67 respondents, 82.7%) and uncontrolled hypertension (54 respondents, 66.6%). Statistical analysis revealed a p-value of 0.534, indicating no significant association between anxiety levels and hypertension in the elderly population studied. These findings are consistent with several previous studies reporting that the relationship between anxiety and blood pressure in the elderly is often inconsistent, largely due to other risk factors including age, gender, low physical activity, comorbidities, and poor adherence to antihypertensive treatment. The implication of this study highlights the necessity of a holistic approach to hypertension management in the elderly, addressing not only psychological aspects but also lifestyle modification, treatment adherence education, and strengthening public health programs. Therefore, this research is expected to serve as input for health workers at community health centers to improve strategies for preventing and controlling hypertension in elderly populations.

Ana Sanjaya; Ratna Ratna; Akbar Amin Abdullah

Jurnal Kesehatan dan Kedokteran 2025 Lembaga Pengembangan Kinerja Dosen

Background: Pregnant women with poor nutritional status are at risk of experiencing low breast milk production, which in turn can affect the fulfillment of infant nutrition from an early age. Suboptimal breast milk production impacts the growth and development of infants and has the potential to increase the incidence of malnutrition. Based on preliminary data in the Siti Hajar Room of Sultan Hadlirin Islamic Hospital, Jepara, it was found that several postpartum mothers experienced delayed breast milk production with a history of malnutrition. This condition shows the importance of maternal nutritional status during pregnancy as a factor that directly influences lactation. Objective: This study aims to determine the relationship between the nutritional status of pregnant women and postpartum breast milk production in the Siti Hajar Room of Sultan Hadlirin Islamic Hospital, Jepara. Method: The study used a cross-sectional design with a total sampling technique. A total of 30 postpartum mothers were selected as respondents. The independent variable consisted of the nutritional status of pregnant women as measured by Body Mass Index (BMI), Upper Arm Circumference (LILA), and hemoglobin (Hb) levels. The dependent variable was postpartum breast milk production as observed clinically. Data analysis was performed using the Chi-Square test with a significance level of p < 0.05. Results: The results of the study showed a significant relationship between the nutritional status of pregnant women and breast milk production. Statistical tests found that BMI (p = 0.018), LiLA (p = 0.027), and Hb levels (p = 0.006) had a significant association with the adequacy of breast milk production. Conclusion: The nutritional status of pregnant women was proven to be closely related to postpartum breast milk production. Mothers with good nutritional status tend to produce sufficient breast milk production. This finding emphasizes the need for routine nutritional monitoring of pregnant women and nutritional education during pregnancy to support the success of exclusive breastfeeding.

Jenny Sasmita Sari; Intan Kumalasari; Maliha Amin

Jurnal Rumpun Ilmu Kesehatan 2025 Pusat Riset dan Inovasi Nasional

Obesity among college students is a public health issue that is gaining increasing attention because it is associated with an increased risk of chronic diseases such as diabetes mellitus, hypertension, and heart disease, and can reduce quality of life and academic productivity. College students, as a group of early adults, are in a transition phase towards independence and are therefore vulnerable to lifestyle changes, including unhealthy eating patterns, fast food consumption, low physical activity due to busy studies, irregular sleep habits, and high academic stress. This study aims to determine the risk factors associated with obesity among students at the Islamic University of Ogan Komering Ilir in 2025. This study used a cross-sectional design with a quantitative approach. A sample of 95 students was selected using a purposive sampling technique. Data were collected through a structured questionnaire and body mass index (BMI) measurement to determine respondents' nutritional status. Independent variables included diet, physical activity, sleep quality, stress levels, and a family history of obesity. The results showed a prevalence of obesity of 17.9%. Bivariate analysis found a significant association between obesity and unhealthy diet (p=0.002), low physical activity (p=0.000), poor sleep quality (p=0.000), and high stress levels (p=0.001). Meanwhile, a family history of obesity showed a tendency to have an effect but was not statistically significant. These findings indicate that obesity in college students is largely influenced by modifiable lifestyle factors. Therefore, this study emphasizes the importance of health promotion interventions on campus, such as balanced nutrition counseling, increased access to sports facilities, stress management, and education on healthy sleep patterns. Promotive and preventive efforts undertaken from a young age are expected to reduce the risk of obesity and chronic disease in the future.

Muhammad Tamrin; Rizqi Muhammad; Deni Dwi Pradana Hermansyah

Kajian ilmu Hukum, Sosial dan Administrasi Negara 2025 Lembaga Pengembangan Kinerja Dosen

Pacu Jalur is a traditional longboat race of the Malay community in Kuantan Singingi, Riau, which has served as a symbol of local cultural identity since the 17th century. In the last three years, this tradition has gone viral on TikTok, reaching millions of international viewers through hashtags such as #pacujalur and #indonesianboatracing. This study aims to analyze the role of Pacu Jalur’s virality as an instrument of Indonesia’s cultural diplomacy in the digital era. The method used is literature study with a thematic analysis approach, combining theories of soft power, digital cultural diplomacy, and cultural identity. The results show that Pacu Jalur’s virality expands cultural exposure to global audiences and strengthens local identity, while simultaneously highlighting the collective values of solidarity, teamwork, and aesthetic traditions embedded in the longboat race. At the same time, this phenomenon raises potential risks of cultural distortion due to commercialization, over-simplification of meaning, and the dominance of digital content logic that prioritizes visual appeal and entertainment value over historical and spiritual dimensions. These findings underscore the dual nature of viral cultural content: as both an opportunity for cultural diplomacy and a challenge for authenticity preservation. Therefore, this research highlights the importance of digital literacy, strategic collaboration between cultural stakeholders, and adaptive policy frameworks to ensure that the viral presence of Pacu Jalur on global digital platforms reflects authentic cultural values and serves as a sustainable instrument of Indonesia’s soft power in the contemporary international arena.

Salsabila, Nadhifa; Setiawan, Budi

An International Journal Tourism and Community Review 2025 Akademi Kesejahteraan Sosial Ibu Kartini Semarang

The phenomenon of TikTok content aesthetics has emerged as a new strategy in tourism promotion, including in Labuan Bajo. However, not all content produced has appealing aesthetic quality. Many videos still appear monotonous, lack creativity, or fail to highlight local uniqueness. As a result, some content falls short in building a strong destination image and instead gets lost in the increasingly saturated digital content competition. This research aims to examine in depth how the aesthetics of TikTok content contribute to increasing tourist interest in visiting Labuan Bajo, one of Indonesia’s super-priority destinations. Labuan Bajo was chosen as a case study not only because of its world-class tourism appeal but also because it is currently being actively promoted through digital branding strategies. The study employs a qualitative approach with a case study design. Data were collected through TikTok content observation, in-depth interviews with content creators and local tourism stakeholders, as well as literature analysis on smart tourism and destination branding. This approach was selected to uncover the underlying meaning behind aesthetic content strategies while also highlighting the challenges faced in their implementation. The findings reveal that the aesthetics of TikTok content play a significant role in building a positive image of Labuan Bajo, enhancing its visual appeal, and creating emotional connections between prospective tourists and the destination. Nevertheless, the research also identifies challenges such as limited digital literacy, uneven content quality, and the risk of narrative homogenization that may reduce local uniqueness. Based on these findings, the study recommends the development of destination branding strategies that are more adaptive to social media trends, including the creation of aesthetic guidelines rooted in local culture, digital literacy training for tourism stakeholders, and close collaboration between government, industry, and content creators. Through these efforts, Labuan Bajo has the potential to strengthen its position as a leading world-class destination.

Feriyawan Feriyawan; Seflahir Dinata; Jamal A Rachman Saprin; Angga Septian MN

Jurnal Riset Rumpun Ilmu Teknik 2025 Pusat riset dan Inovasi Nasional

Indonesia is a country with high lightning strike intensity, making lightning protection systems critically important, especially for public infrastructure such as Light Rail Transit (LRT). This research aims to analyze the lightning protection system implemented in the Jakarta LRT Phase 1B Project, particularly in the station areas and railway lines. The methods used include field observation, literature study, interviews, and technical analysis using the rolling sphere method, protective angle method, and mesh method to determine the coverage of protected areas. In addition, an evaluation of the grounding system was conducted to ensure the safe discharge of lightning currents into the earth. The analysis results show that the lightning protection system applied complies with PUIPP and IEC 62305-1 standards and is capable of protecting signaling and telecommunication equipment from lightning risks. The combination of the three protection methods provides comprehensive coverage for LRT structures. The grounding system design also meets the standard resistance requirement (< 5 Ohms), ensuring operational safety and protecting critical equipment. Furthermore, the study highlights the importance of integrating lightning protection with other safety systems such as fire protection and electrical surge protection, as lightning can cause cascading failures that disrupt railway operations. Proper maintenance and periodic testing of grounding resistance are also necessary to ensure long-term reliability. In addition, the Faraday cage principle applied to train cars contributes to passenger safety by preventing lightning currents from penetrating the cabin interior. This research is expected to serve as a reference for developing lightning protection systems in similar infrastructure projects, especially in regions with high lightning density. By applying international standards and comprehensive protection methods, the Jakarta LRT demonstrates how modern urban transportation can operate safely despite extreme weather risks.

Muzhdhalifatul Azizah; Yolivia Irna Aviani

Jurnal Riset Rumpun Ilmu Kesehatan 2025 Pusat riset dan Inovasi Nasional

This study aims to examine the correlation between loneliness and Fear of Missing Out (FoMO) among working mothers experiencing long-distance marriage (LDM) in West Sumatra, a population facing dual challenges of work responsibilities and limited spousal support. Loneliness, often triggered by the lack of emotional closeness and reduced social support, is hypothesized to significantly contribute to FoMO, particularly in the context of increased social media use. The research employed a quantitative correlational design with a sample of 385 working mothers selected through simple random sampling. Data collection utilized the FoMO scale developed by Kurniawan and Utami (2022) and a loneliness scale designed by the researcher based on Russell’s (1996) dimensions. Data analysis used the Pearson product moment correlation test after ensuring normality and linearity assumptions were met. The findings revealed a significant positive correlation between loneliness and FoMO (r = 0.649, p < 0.05). This indicates that higher levels of loneliness are associated with greater FoMO tendencies among working mothers living apart from their spouses. The study highlights how psychological vulnerabilities related to marital separation and dual roles increase susceptibility to FoMO. These results underscore the importance of providing psychosocial support, strengthening marital communication, and promoting digital literacy to reduce FoMO risks. This research contributes to understanding the psychosocial dynamics of working mothers in LDM contexts and can serve as a basis for preventive interventions to enhance mental well-being.

Salsabila Azzahra; Pitri Noviadi; Intan Kumalasari

Jurnal Praba : Jurnal Rumpun Kesehatan Umum 2025 STIKES Columbia Asia Medan

Noise is a physical hazard in the work environment that caan reduce hearing loss, especially in the rubber processing industry. The research aims to describe the noise level and control efforts in the production area of PT. Karet XYZ Palembang City in 2025. This study uses a descriptive design with a cross-sectional approach.  Data were collected through direct noise level measurements using sound level meters at wet and dry production areas by taking 8 measurements and questionnaires on 75 selected purposive sampling workers.  Data analysis was carried out univariately. It shows that most of the measurement points have a noise level above the threshold value of 85 dBA in accordance with the Regulation of the Minister of Health of the Republic of Indonesia Number 70 of 2016. The highest values were recorded in the Hummer Mill engine (89,76 dBA) and the Cooling Tunnel (89,70 dBA). All respondents were exposed to noise for ≥8 hours/day. Noise control has been carried out with administrative techniques and the use of personal protective equipment (PPE) but has not been fully effective from the complaints of 7 workers regarding suboptimal protection. The noise level at PT. Karet XYZ and duration of exposure exceeding threshold values that increase the risk to workers health. It is necessary to increase the effectiveness of noise control with a technical, administrative approach and monitoring the optimal use of personal protective equipment (PPE).

Diana Putri Febriana; Ade Heryana; Namira Wadjir Sangadji; Dwi Nurmawaty

Jurnal Riset Rumpun Ilmu Kesehatan 2025 Pusat riset dan Inovasi Nasional

Cervical cancer remains one of the leading causes of death among women, particularly in developing countries such as Indonesia. This disease is largely preventable through early detection efforts; however, low levels of knowledge and awareness among women of reproductive age often hinder them from undergoing routine screening. Limited information leads to most new cases being diagnosed at advanced stages, thereby lowering treatment success rates and increasing the public health burden. This study aimed to analyze the differences in knowledge among mothers at Yayasan Harapan Anak Indonesia, North Jakarta, regarding early detection of cervical cancer before and after receiving health education using leaflets. The study employed a quasi-experimental design with a one-group pretest-posttest approach. The sample consisted of 40 reproductive-age women selected using total sampling. A structured questionnaire was used as the research instrument, covering questions about the definition, risk factors, symptoms, and early detection methods of cervical cancer. The intervention was carried out through a lecture accompanied by leaflet distribution, which provided concise, clear, attractive, and easy-to-understand information. Data were analyzed using paired t-tests to evaluate differences in mean scores before and after the intervention. The results showed an increase in the mean knowledge score from 57.69 in the pretest to 88.08 in the posttest. Statistical analysis revealed a significant difference (p<0.05) between pre- and post-intervention. The study concludes that health education using leaflets is effective in improving mothers’ knowledge about cervical cancer early detection. Health workers are recommended to expand educational coverage using simple printed media as a sustainable strategy for prevention, to enhance community awareness more broadly, and ultimately to reduce cervical cancer incidence.

Husnul Khowatim; Syafiatul Maulidia; Ni’matur Rohmah; Riskita Riskita; Suchaina Suchaina

Karya Nyata : Jurnal Pengabdian kepada Masyarakat 2025 Lembaga Pengembangan Kinerja Dosen

Kebonagung hamlet in Sukolelo village is an area where the majority of residents cultivate bananas. The abundant banana production generates a considerable amount of waste, one of which is banana stems that are usually piled up, burned, or left to rot without further use. Therefore, this community service project aims to provide a comprehensive overview of the potential use of banana waste as raw material for organic compost in Kebonagung Hamlet, Sukolelo Village. The methods used in this study involved banana farmers as research subjects and banana stems as research objects, with data collection techniques including field observations, interviews with farmers, and composting experiments. Simple laboratory analysis shows that compost from banana waste contains 1.8% nitrogen (N), 0.9% phosphorus (P), and 2.3% potassium (K), making it highly potential for use as compost material. In addition, composting activities can create new jobs through the development of organic fertilizer management business units at the village level. This is in line with Sustainable Development Goal (SDG) 12 on responsible consumption and production. According to Santoso (2020), the benefits of compost include: (a) improving soil structure, (b) increasing soil water storage capacity, (c) increasing soil microbial activity, and (d) reducing dependence on chemical fertilizers. Qualitative data were analyzed through data reduction, data presentation, and conclusion drawing in the form of nutrient content analyzed using simple laboratory tests to determine the levels of N, P, and K. The banana waste composting process went well. In the first week, the temperature of the compost pile increased to 45°C, indicating high microorganism activity. The temperature stabilized at around 50–55°C. After the second week, the temperature decreased and stabilized close to the ambient temperature, indicating that the compost was mature.

Adi Nur fajri; Mohamad Ikrom Arasid; Suherman Suherman

Jurnal Riset Rumpun Ilmu Pendidikan 2025 Lembaga Pengembangan Kinerja Dosen

The role of the Regional People's Representative Council (DPRD) Secretariat is crucial in supporting the effective supervision function of the DPRD as a pillar of good governance. However, at the Cilegon City DPRD Secretariat, this role faces significant constraints due to a policy of assigning staff to assist in work visits that is not competency-based, which risks weakening local government accountability. This research aims to analyze the facilitation role of the Cilegon City DPRD Secretariat, identify the constraints arising from the removal of expert supervision staff, and formulate optimization strategies to strengthen the institution's role. This study uses a qualitative descriptive method, with data collected through in-depth interviews with key informants within the Secretariat, observation, and document analysis. The research findings indicate that (1) the Secretariat's role has been degraded to be administrative rather than substantive; (2) the main constraint stems from a staff assignment system that ignores competence, which leads to a decline in the quality of supervision reports; and (3) there is an urgent need to reform the human resource management (HRM) system. It is concluded that the optimization of the Secretariat's role can only be achieved by reforming the staff assignment policy and implementing structured competency development programs to restore professionalism and effective support for the DPRD's supervision function. Therefore, this research recommends three strategic steps: in the short term, revising the staff assignment policy to prioritize competence; in the medium term, developing and implementing clear Competency-Based HRM Guidelines; and in the long term, organizing continuous functional training programs to enhance staff capacity in professionally and effectively supporting the DPRD's supervision function.

Bayu Septa Nurwijaya; Syukriadi Syukriadi; Mansuriza Mansuriza

DIAGNOSA: Jurnal Ilmu Kesehatan dan Keperawatan 2025 International Forum of Researchers and Lecturers

Dependence on smartphones, characterized by excessive anxiety when unable to access them, known as Nomophobia, has become a common problem among students aged 18 to 24 years. One significant consequence of this condition is a decline in sleep quality. This study aimed to examine the correlation between the level of Nomophobia and the degree of sleep quality among third-year students of the Diploma Three Nursing Study Program at Abulyatama University. The research employed a correlative descriptive design with a cross-sectional survey method. Out of 177 third-year students, 64 participants were selected as samples using proportional random sampling. The Nomophobia Questionnaire (NMP-Q) was used to assess the level of Nomophobia, while the Pittsburgh Sleep Quality Index (PSQI) was utilized to measure sleep quality. Data collection occurred at the Diploma Three Nursing Study Program, Faculty of Health Sciences, Abulyatama University, from May 7 to 30, 2025. The bivariate analysis, performed using the chi-square method, showed a statistically significant relationship between Nomophobia and sleep quality, with a p-value of 0.048 (p < 0.05). The results revealed that 71.9% of respondents had a high level of Nomophobia, and 90.6% experienced sleep quality problems. These findings highlight the urgency of managing healthy smartphone use among students to ensure good sleep quality and reduce the risk of physical and psychological disorders.

Ni Kadek Mulia Dewi; I Gusti Ngurah Agung Wiryanata; Luh Nyoman Tri Lilasari

Riset Ilmu Manajemen Bisnis dan Akuntansi 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

The purpose of this investigation is to analyze the influence of digital transaction methods on the control mechanisms of cash revenue at the Grand Hyatt Bali Hotel. The study applies a qualitative descriptive design, where information is gathered through interviews, field observations, and the review of supporting documents, including transcripts of discussions. The findings reveal that digital payments at the Grand Hyatt Bali provide convenience to guests in conducting transactions such as transaction speed, recording accuracy, and ease in the verification process. However, the use of digital payments also has a negative impact where digital cash receipts are recorded in the accounts receivable section requiring many supporting documents making it appear less optimal and less functional and highly dependent on the availability and stability of the internet network connection. From an internal control perspective, digital payments help improve transparency and accuracy in cash recording processes. The risk of miscalculations or data manipulation is reduced because transaction evidence is readily available digitally, in the form of sales slips, system notifications, and account statements. The mechanism of internal supervision regarding cash inflows at Grand Hyatt Bali Hotel based on COSO consists of several components, namely the organizational climate, monitoring practices, hazard analysis, exchange of insights and knowledge, and supervision. Overall, the implementation of internal controls has been carried out by all staff, however, the implementation is still not optimal related to the collection of documents that are still late, this is caused by staff knowledge about the documents required when digital payments are still not executed according to the procedures outlined in the SOP.

Ayu Juniarti; Suryani Suryani

Kajian Ekonomi dan Akuntansi Terapan 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to examine the effect of Return on Assets (ROA), Debt to Assets Ratio (DAR), and Total Assets on Audit Delay in food and beverage sub-sector companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. Audit Delay is defined as the time interval between the end of the fiscal year and the issuance date of audited financial statements by independent auditors. The timeliness of financial reporting is a crucial element for stakeholders in evaluating company performance, enhancing transparency, and supporting decision-making processes. Therefore, understanding the factors that influence audit delay is important in the context of both regulatory compliance and corporate governance. This research adopts a quantitative methodology using multiple linear regression analysis. The data used are secondary data obtained from annual financial reports published and accessible through the official IDX website. The study sample consists of 33 companies, resulting in 165 observations. After conducting outlier analysis, the final dataset comprised 83 observations. Data analysis was carried out using the Statistical Package for the Social Sciences (SPSS) Version 22. The results show that Return on Assets and Total Assets do not have a significant effect on Audit Delay. This indicates that profitability and company size are not the main determinants of audit timeliness in this sector. However, the Debt to Assets Ratio was found to have a relatively positive effect on Audit Delay. This finding suggests that companies with higher leverage tend to be audited more quickly, possibly because auditors and stakeholders pay greater attention to firms with higher financial risk. Thus, a company’s capital structure plays an important role in influencing the timeliness of audit completion.

Desi Irfan; Evri Ekadiansyah; Halimah Tusakdiyah Harahap; Novica Jolyarni Dornik; Yusril Iza Mahendra Hasibuan

Sevaka : Hasil Kegiatan Layanan Masyarakat 2025 STIKES Columbia Asia Medan

Hypertension is one of the most prevalent non-communicable diseases and a major risk factor for heart disease, stroke, and kidney disorders. The high prevalence of hypertension cases in the community, particularly in the working area of Puskesmas Kota Rantau Prapat, highlights the urgent need for more effective early detection efforts to prevent severe complications in the future. However, the limited capacity of healthcare workers in utilizing data analysis technologies has resulted in hypertension risk detection being dominated by conventional methods, which are often less accurate and inefficient. To address this issue, this community service program was conducted through training on the application of the Random Forest algorithm to analyze patients’ medical history data in order to detect hypertension risks. The training method included an introduction to the fundamentals of machine learning, data pre-processing stages, implementation of the Random Forest algorithm, and interpretation of prediction results. The outcomes of the program demonstrated that healthcare workers were able to understand the use of data analysis technologies to support more accurate early detection of hypertension. Furthermore, the participants gained practical skills in utilizing medical datasets to produce predictions that can serve as a decision-support tool for preventive medical actions.Thus, this training contributed to enhancing the capacity of community healthcare workers in integrating machine learning-based technologies into preventive healthcare services. This program is expected to serve as an initial step toward developing more effective, efficient, and sustainable data-driven health systems.

Nurfazriah, Indah; Umaesaroh, Siti; Nurkhayati, Etty

Jurnal Kesehatan dan Kedokteran 2025 Lembaga Pengembangan Kinerja Dosen

Menstrual cycle abnormalities are one of the reproductive health problems that are commonly experienced by adolescent girls, especially in the early days after menarche. These disorders can affect quality of life, including discomfort during activities, risk of anemia, and potential fertility disorders. A preliminary study at SMA Negeri 4 Pandeglang showed that 7 out of 10 grade XI students experienced menstrual cycle abnormalities, while there was no special program related to reproductive health in schools. This study aims to analyze factors related to menstrual cycle abnormalities, namely stress levels, diet, and physical activity. The research design used was quantitative with a Cross Sectional approach, involving 70 respondents who were selected through the Purposive Sampling technique. Data collection was carried out through a structured questionnaire and analyzed using the Chi-Square statistical test. The results of the analysis showed that there was a significant relationship between stress (p=0.011), diet (p=0.021), and physical activity (p=0.015) with menstrual cycle abnormalities. These findings confirm the importance of educational interventions in the school setting to improve adolescents' understanding of reproductive health and encourage healthy lifestyles. This research is expected to be the basis for the development of more comprehensive promotive and preventive programs in supporting the welfare of adolescent girls.