Publication Search

This research was conducted to see whether there was an abnormal return before and after the Jakarta PSBB announcement. The sample was selected using a purposive sampling technique from 30 stocks that are members of the Jakarta Islamic Index (JII) in the 2020 period. The data in this study used secondary data, opening, and closing prices, and Composite Stock Price Index (IHSG). This research is an event study using an event study with an observation period of eight days, four days before the announcement and after the day after the announcement of the Jakarta PSBB. Hypothesis testing uses the Wilcoxon signed ranking test. Based on the research results, there was no change in abnormal return before and after the announcement of the Jakarta PSBB announcement

Social media is a new phenomenon that has changed the way the business environment operates. Through social media, businesses gain access to resources that are otherwise unavailable to the business owner. This research is a causality research, which aims to analyze the causal relationship and influence of two or more phenomena, through hypothesis testing. The population and sample in this study are SMEs who open e-commerce businesses on social media. The number of samples used in this study amounted to 154 respondents. Based on the analysis and discussion, it is concluded that the Marketing operation advantages variable has no significant effect on Marketing Performance, the Cost-effectiveness variable has a significant effect on Marketing Performance, the Customer Communication Channel variable has a significant effect on Cost-effectiveness, the Customer Communication Channel variable has a significant effect on Increased customer satisfaction, Customer The Communication Channel has a significant effect on Marketing operation advantages, the Customer relationship performance variable has a significant effect on Marketing Performance, the Increased customer satisfaction variable has a significant effect on Marketing Performance and the Social media marketing implementation capabilities variable has a significant effect on Customer relationship performance.

Inheritance by testament (ad testamento) is a deed that contains a person's statement about what he or she wants for wealth after he dies. The testament or will that is made must be in the form of a deed and notarial deed. This means that making a will requires the name of a public official to ratify the will. If it is not made before a notary, then the testator who wrote his own will can submit the will to the notary after it has been signed. As long as the testator has not died, the will can be changed or revoked by him. In contrast to an agreement that requires the agreement of the parties involved, a will is one-sided which means a statement of the will of the heir, or does not require the approval of the heirs. To protect the rights of the heirs, the heir cannot ignore the absolute rights of the heirs themselves when the inheritance is divided by a testament that exceeds the absolute rights of the heirs (in the event that there are legal heirs)

Anxiety is a normal adaptive response to stress due to surgery. Anxiety caused by fear of pain, fear of physical changes and not functioning normally after surgery, one of the ways to overcome it is with relaxation and distraction techniques, namely with religious music therapy. The purpose of this case study was to describe the application of religious music therapy "Demi Masa" to decrease the anxiety level of preoperative patients with regional sub arachnoid anesthesia blocks in hospitals in the surgical room of RSUD K.R. Wongsonegoro Semarang. This study belongs to descriptive using a case study approach. Subjects in this study were appendicitis patients who would undergo surgery with sub-arachonoid block regional anesthesia, willing to be respondents aged 20-40 years, still cooperative, level of anxiety from mild 14 - 20 to moderate 21-27, like religious music, Muslim. Analysis of anxiety level was carried out descriptively and measured based on anxiety scale without rating scale for anxiety. The results of the analysis showed that there was a decrease in the level of anxiety after the intervention. In subject I moderate anxiety (score 25) became low anxiety (score 15) and low subject II anxiety (score 15) became no anxiety (score 9). In conclusion, this study recommends nurses can apply religious music therapy "Demi Masa" to reduce the patient's anxiety level preoperatively.

This study aims to explore the extent to which PP 71 of 2010 has been implemented in the accounting process at the BLUD of Tugurejo Hospital, Semarang. Associated with a change in the government accounting system from a cash basis to an accrual basis in accordance with PP 71 of 2010. The research method used is a qualitative descriptive method with the triagulai method using 2 triagulation techniques which combine data from various sources, techniques and time so that data is obtained in the form of interviews with the head of the accounting department and sub-section, as well as obtaining the financial report documents of the 2020 Tugurejo Hospital Semarang. The results of this study show that Tugurejo Semarang Hospital has implemented the Accrual Basis SAP well, which can be seen from the results of interviews such as implementation readiness, training and learning, facilities, staff understanding and education and internal control. It is hoped that even though the Accrual Base SAP has been running well, the management of the Tugurejo Semarang Hospital and the Srmarang City Government can immediately digitize applications that are still manual, especially in reporting fixed assets

The impact of Covid 19 occurs in all aspects of life, even 80% of the impact occurs in the non-health sector. Therefore, the management of Covid 19 needs to involve all elements of society, including the campus community. The campus community is expected to actively take social action and be at the forefront of carrying out social change, including responding to disasters. Higher education is responsible for teaching awareness of various social problems to its campus community. Efforts made by the campus in carrying out prevention started from policy development, development of supporting instruments for the Covid 19 alert campus, mobilizing Covid 19 volunteers to the formation of the Covid task force team.  

This study aims to determine the effect of pentagon fraud on fraudulent financial reporting. Pentagon fraud is proxied by five variables, namely the pressure factor which is proxied by external pressure, the opportunity factor is proxied by the ineffective monitoring, the rationalization factor is proxied by the audit opinion, the competence factor is proxied by the change of directors and the arrogance factor is proxied by the dualism of positions which are hypothesized to affect the fraudulent financial reporting. Population in this study were property and real estate companies listed on the Indonesia Stock Exchange for the period 2016-2019. There are 36 company data with the number of observations for 4 years (2016-2019) as many as 144 research samples obtained by purposive sampling method. Methods of data analysis using the SPSS 26 program. Results of this study indicate that external pressures have a negative and significant effect on fraudulent financial reporting. Meanwhile, ineffective monitoring, audit opinion, change of directors and dualism of positions did not have a significant effect on fraudulent financial reporting.

The Indonesian Ministry of Health has issued a Minister of Health Decree on Guidelines for the Prevention and Control of Covid-19 in Office and Industrial Workplaces in Support of Business Continuity in Pandemic Situations. The Minister of Manpower issues a Circular which states for companies that limit their business activities due to the policies of their respective local governments in preventing and overcoming COVID-19, causing some or all workers not to come to work, taking into account business continuity, changes in the amount and method of payment wages are made in accordance with the agreement between the employer and the worker. The purpose of this study was to analyze the effect of work-life balance on work engagement through job satisfaction as an intervening variable. Sampling in this study using the Slovin formula amounted to 100 respondents using simple random sampling technique. Data analysis using simple linear regression model, multiple and single test. The results of hypothesis testing work life balance statistically have a positive and significant effect on job satisfaction, job satisfaction is statistically positive and significant impact on work engagement, work life balance has an effect on work engagement through job satisfaction as an intervening variable.

Traditional houses scattered with various unique forms in the territory of Indonesia reveal a distinctive and unique local cultural identity in their states and display the richness of the traditional culture of the Indonesian nation. The diversity of traditional houses in this archipelago has a high artistic feel in architectural forms, motifs, and similarities in philosophy. Still, it is rich in architectural structures that differ from one place to another. The traditional housing group for the Sentani tribe in Ifale village is formed from the unity of three different kinship groups of indigenous peoples. The three kinships live one life together as the traditional Sentani people and still maintain the ancestral traditions passed down from generation to generation by adjusting to current life developments. The traditional house of the Sentani indigenous people has changed with the entry of knowledge and changes in people's lifestyles. The shift in housing does not affect the existence of their traditional residence, a nation's wealth that must be maintained and protected. This study aimed to study changes in building traditional Sentani houses on Lake Sentani in Jayapura Regency. The research method used in this research is descriptive in conducting data analysis using qualitative methods (field data) and quantitative (excel program and SPSS). The study results show that changes in the way of building the traditional houses of the indigenous people of the Senani tribe towards the process of building and using house construction for the period 1907-1925 and 2021 have changed from places formed by their ancestors to modern traditional houses. These changes are influenced by the increase in community economic growth, public awareness of environmental and human health, and construction use following the latest developments in construction technology.

Jakarta Centre for Law Enforcement Cooperation (JCLEC) didirikan pada tahun 2004 sebagai sebuah inisiatif bersama antara Kepolisian Federal Australia dan Kepolisian Negara Republik Indonesia (POLRI). Tujuan JCLEC adalah untuk memberikan layanan kependidikan yang difokuskan pada bidang  Anti  Teror  dan  Kejahatan  Lintas  Negara.  Tujuan  penelitian  ini  adalah  untuk  menganalisis model pengembangan organisasi yang dilakukan oleh JCLEC dalam kapasitasnya membangun kerjasama multilateral dan untuk memberikan rekomendasi bagi masa depan JCLEC. Penelitian ini diarahkan untuk melakukan analisis bagaimana organisasi JCLEC dibangun dan dikembangkan dengan memperhatikan kondisi internal dan masalah yang terjadi dalam organisasi tersebut. Berdasarkan penelitian yang dilakukan, terdapat beberapa isu strategis, yaitu (1) Bagaimana JCLEC memberikan  pelayanan  terbaik  kepada  semua  stakeholder,  (2)  Ketidaksetaraan  SDM  antar  level dalam  struktur  organisasi,  (3)  Peran-peran  level  sub  manager  yang  belum  optimal,  (4)  JCLEC sebagai jembatan yang menghubungkan kepentingan banyak pihak, (5) Mempertahankan jaringan alumni dan prestasi, (6) Situasi pandemic Covid-19, (7) Persaingan NGO bersegmen sama, dan (8) Faktor politik antara pemerintah Indonesia dan Australia yang dapat mempengaruhi roda dan arah kebijakan JCLEC. Penelitian ini merekomendasikan JCLEC perlu mempertimbangkan pada upaya peningkatan kualitas pelayanan dari segi (1) pengembangan segi SDM atau personalia, (2) penempatan JCLEC secara strategis terhadap negara donor, (3) pengembangan dan pelaksanaan rencana pemasaran atau media komunikasi, (4) penguatan peran dewan pengawas dan dewan pembina JCLEC, dan (5) model daring dikembangkan untuk keberlanjutan JCLEC.

Main Objective: This research targets AP sizing entrenched on image structure to raise denoising performance using an improved method for classifying image pixels. Background problem: Digital images may be blended by noise while the addition or communication process, affecting the authentic image signal. Image noise can cause problems at several stages of image processing equally image distribution. Accordingly, image denoising is a significant activity to recover the initial clean image signal from the detected noise signal. Novelty: The proposed WAV method has been refined and improved regarding the classification scheme, and the APS, and the classification results can be used as a mask on the noise image to fix identical patches. Research Method: This study proposes a WAV reprojection algorithm, with the PS being set dynamically entrenched on the image structure. Image structures are consistently taken with an upgraded and enhanced analysis method entrenched in the structure tensor matrix. Analysis results are also used to develop the analysis of comparable patches in images. Finding/Result: Empirical outcomes present that the noise cancellation work of the suggested method is better than the authentic WAVRA, along with several other modifications of the NLMA. Conclusion: In intensity profiles, the proposed method mostly has fewer changes to the original image values than other methods, thus, this method can be continued again to color images, and can also be applied to various types of data such as medical images.   Keywords: Weighted Average (WAV), Noise Cancellation Image, Non-Local Means (NLM), Adaptive Patch

Gaya belajar mahasiswa dapat bervariasi dari visual, auditori, dan kinestetik. Beberapa penelitian memperlihatkan adanya perubahan gaya belajar seiring dengan waktu. Namun, pada beberapa penelitian lainnya hal ini tidak tergambarkan. Penelitian ini bertujuan untuk menganalisis perbedaan gaya belajar mahasiswa selama mengikuti kegiatan belajar mengajar. Desain penelitian kohort digunakan pada penelitian ini. Sebanyak 63 responden mengikuti penelitian ini. Pengukuran dilakukan dua kali, yaitu pada saat responden berada ditahun pertama dan tahun ketiga saat mengikuti program pendidikan dokter. Data yang didapat akan dianalisis secara deskriptif dan analitik. Uji analitik yang digunakan adalah uji alternatif Chi-Square yaitu uji Kolmogorov-Smirnov Z. Hasil pengukuran didapatkan mayoritas gaya belajar mahasiswa baik ditahun pertama atau tahun ketiga dalam kategori unimodal. Gaya belajar unimodal terbanyak adalah visual, diikuti dengan auditori dan kinestetik. Gaya belajar bimodal terbanyak adalah visual kinestetik. Uji komparasi gaya belajar tahun pertama dengan tahun ketiga didapatkan nilai p=0,832 (p<0,05). Kesimpulan dari penelitian ini adalah tidak terdapat perbedaan yang signifikan antara gaya belajar mahasiswa ditahun pertama dengan tahun ketiga. Namun, terdapat perubahan gaya belajar mahasiswa seiring dengan waktu. Karakteristik institusi dapat menjadi faktor yang mempengaruhi gaya belajar mahasiswa. Perlu dilakukan penelitian lebih lanjut untuk menganalisis hal tersebut.

The capital market is one of the alternative sources of long-term funding among various other alternatives for companies that need funds for the sustainability of the company. The capital market has an important role for the economy of a country because the capital market performs a function, namely as a means for business funding or as a means for companies to obtain funds from the investor community.   For this reason, it is necessary to expand research that is supported by a basic theory, so the problem of factors capable of predicting changes in stock prices is proposed, where there are two variables that are thought to have an effect on changes in stock prices in this study. The two variables are asset structure and firm size. In addition, based on various previous research results, it was found that there were gaps or inconsistencies in the research results (gap research) conducted by researchers. On this basis, the title adopted from this research is "The Effect of Asset Structure and Company Size on Share Prices in Pharmaceutical Sub-Sector Companies on the Indonesia Stock Exchange".

Dry lips are caused by the effect of the epidermis tissue of the lips both in cold and hot temperatures. The lip scrub moisturizes and nourishes the lips, making them look fuller, healthier, and hydrated. This study aims 1) to determine and explain the process of making Sugar and Honey Scrub. 2) To find out how to use Sugar and Honey Scrub on dry lips. 3) To know the changes of dry lips after doing Sugar and Honey Scrub. The method used in this research is experimental research, literature, documentation and interviews. The experiment was carried out at the Laboratory of the Cosmetology Study Program of the Kartini Academy of Social Welfare, Jalan Sultan Agung, No.77, Gajahmungkur Village, Gajahmungkur District, Semarang City. The formula is 1) 17g sugar, 10g honey 2) 17g sugar, 7g honey 3) 11g sugar, 6g honey. Experimental research results show Sugar and Honey Scrub in the third experiment, 11g honey and 6g sugar produce pale yellow color, sugar aroma, soft texture. The public test was carried out to 30 Panelists. In the third experiment, the average color was 1.7, Aroma 2.4 and Texture 2.7. Changes After 1 time using the Sugar and Honey Scrub, the lips look moist, supple and healthier. Thus, it can be concluded that there is a new innovation opportunity, namely Sugar and Honey Scrub for treating dry lips.

Bipolar disorder is a mental health condition characterized by extreme mood swings between manic and depressive episodes. Coastal communities often face limited access to mental health information and services, leading to a lack of awareness and early detection of this disorder. This community service program aims to enhance awareness and understanding of bipolar disorder among adolescents in the coastal area of Baubau City through a community-based counseling approach. The methods used in this program include socialization, interactive discussions, case simulations, as well as pre-test and post-test evaluations to measure program effectiveness. The results showed that after attending the counseling session, participants' understanding of bipolar disorder increased by 85%, while the community's readiness to seek professional help increased from 30% to 75%. Additionally, positive social changes occurred, such as reduced stigma against mental disorders and the emergence of community leaders who actively promote mental health education. These findings indicate that a community-based educational approach can be an effective strategy in improving mental health literacy, particularly in areas with limited access to psychological services. Therefore, it is recommended that continuous counseling programs and further collaborations between the government, healthcare professionals, and local communities be implemented to ensure the sustainability of this program.

This study aims to examine and analyze the effect of hexagon fraud which is proxied by financial stability, financial targets, external pressure, cooperation with government projects, change of directors, ineffective monitoring, turnover of auditors, the ratio of total accruals to total assets, external auditors quality, and the company's existence towards fraudulent financial statements in banks listed on the BEI 2015-2019. The sampling method used was purposive sampling technique and obtained a sample of 29 companies with 145 data. The type of data used is secondary data from annual banking reports. Data were analyzed using SEM PLS with WarpPLS 7.0 software. The research results prove that financial stability, financial targets, and ineffectiveness of monitoring have an effect on fraudulent financial statements. Meanwhile, external pressure, cooperation with government projects, change of directors, change of auditors, ratio of total accruals to total assets, external auditors quality, and the existence of companies have no effect on fraudulent financial statements.

The goal of this research is to audit and compare the innovation management capabilities of the two organizations using the audit tools proposed by Tidd and Bessant (Managing Innovation: Integrating Technological, Market and Organizational Change, 5th ed. Wiley, West Essex, 2014) which consists of from five dimensions: Strategy, Innovation Process, Learning, Innovative Organization, and Linkages. The sample was selected from each organization from the High Suggestion Department (HSD) and the Low Suggestion Department (LSD). Audit questionnaires were distributed to respondents. The results obtained from this study were processed and analyzed. Comparisons were made between the two organizations in terms of their innovation management capabilities. In addition, comparisons were made between HSD and LSD in each organization. Of the five tested dimensions of Audit has a high score; Therefore, it can be concluded that the organizations in this study have a higher innovation management capability. In addition, every organization must keep the various components of innovation management in balance to maintain them.

The purpose of this study was to determine whether there is an influence of internal organizational support perception toward affective commitment to change the employees of the Sekretariat Daerah Kabupaten Kerinci. As an independent variable, namely organizational support and the dependent variable is the affective commitment to change. The sampling process using a questionnaire which further calculation process validity test and reliability test. The analytical method used is linear regression and t-test to determine the magnitude of the influence between the internal organizational support perception for affective commitment to change. The linear regression equation of the results obtained was Y = 29.348 + 0.328X. The result of t-test value was 4.115 and the t-table is 1.668. Because the t value is greater than t-table, this indicates that there is a significant influence between the variables of Internal Organizational Support Perception on Affective Commitment to Change

Managing human resources optimally, in this case employees in an organization, both non-governmental organizations and governmental organizations, is very important in conditions with an increasingly high level of competition. Employees needed at this time are those who have the attitude to carry out their duties and responsibilities properly, so that the goals to be achieved can be realized. Various problems that are currently being faced require companies/organizations to find solutions that are fast, precise, and accurate, especially problems related to human resources in companies/organizations. In this condition, it cannot be denied that labor or employees are the lifeblood and the most important element that is needed by the company/organization, without employees it is difficult to achieve the desired goals. Sutrisno (2012) that the biggest real threat to economic stability is a workforce that is not ready to face the challenges and changes that are happening around it. Thus, efforts are needed to be able to create and form employees who have a loyal attitude towards work, have creativity, are able to demonstrate work innovation, have forward orientation, and have the ability to think critically.

Digital economic transactions have emerged as a result of Indonesia's technological and financial information advancements. In order to optimize tax revenue, the Indonesian government adapt and respond to the growing prevalence of digital transactions, especially e-commerce. The primary obstacles include finding a clear definition for digital economic enterprises, enacting legislation governing digital transactions that are compliant with international standards, and allocating resources in a way that optimizes the advantages of digital economic transactions. By creating electronic platforms like DJP-online, the Indonesian government hopes to improve the ease and openness of the tax filing procedure. In an effort to maximize tax revenue in the digital age, tax advisors play a crucial role, and society must change to embrace technology. To ensure a smooth and successful rollout of the digital tax system, the Indonesian government must constantly update rules, enhance public education efforts, and improve online services. This community engagement activity discussed the material through online webinars, providing an accessible platform for all participants to gain insights into the digital taxation landscape and aiding the government in socializing regulations in the field of digital taxation