Publication Search

Background: Caregiver can discuss problems when treating patients, because there is a burden that must be borne by the caregiver both physically and emotionally. The burden that is happened during the treatment must be responded by a coping source both internally and externally. Coping resources can include family support, government support, and support from health workers.  Objective of The Study: Explores in depth the meaning of caregiver's burdens and expectations in caring for family members with mental disorders. Methods: Design of qualitative research with interpretative phenomenology approach. Based on the inclusion criteria and the data saturation, then there are 9 participants who are willing to follow this research process. Data collection strategies used in depth interview techniques with semi-structured interview guidelines. Researcher conducted the data analysis using Intepretative Phenomenological Analysis (IPA). Result: It is found four themes in this study, there are: 1) Caregiver bears the burden, 2) Feels the home situation like a hospital, 3) Requires a support from family, government, and health personnel, and 4) Sincere and surrender to accept the situation. Conclusion: The results of this study indicate that caregivers bear various burdens ranging from physical burden to psychological burden and to overcome the burden, it requires support from family, government, and health workers.

This study aims to determine the implementation of accounting information system cash receipts from ship repair services at PT. Diving & Shipping Kodja Bahari (Persero) Shipyard Banjarmasin. The study was conducted from 12 November to 17 November 2017. In the research using qualitative descriptive data is a method that provides a systematic description of a state of research by collecting, recording, analyzing data that has been collected. The data collected in the form of: sentence, image and flowchart / system. Data collection techniques used in this study are observation, interview and documentation.The result of the research is that the company already has an organizational structure that separates each function. The document used has been made indupli cate, serial number printed and has been authorized by the authorities. Cashreceipts from reparations services are in accordance with the procedures /systemsthat apply But the cash receipt information system is still there is a lack of the absence of separation of tasks on the accounting department that specificallyhandles the receivables and journal sections. While the cash / part of receipt shouldbe sent to the company account. Because the company implements a non-cash payment system in accordance with the Directors' Decree on financial management mechanisms. All receipt activities, directly received by the Bank. Therefore there is no cash word in terms of acceptance of the repair service.

Savings and Loans Cooperatives Syari'ah Financing in Jepara Regency is a cooperative that must be able to stand alone in carrying out its business activities to earn profits. This research is about level of profitability in syari'ah financing savings and loan cooperative in the Cooperative Office, Small and Medium Enterprises, Labor and Transmigration in Jepara Regency. The aim is to analyze effect of asset structure and Non Performing Financing (NPF) on level of profitability with financing structure as an intervening variable. The sample was selected through 34 purposive sampling cooperatives. Data was obtained by analyzing financial statements of the annual member meetings of each cooperative that reported reports in the Cooperative Office, Small and Medium Enterprises, Labor, and Transmigration in Jepara District from 2013 to 2017. Analysis of data using multiple linear regression using SEM-PLS 4.0 program. The results show that asset structure has a significant negative effect on financing structure. NPF has a significant negative effect on financing structure. The asset structure does not effect profitability. NPF has a significant negative effect on profitability. Financing Structure has a significant positive effect on profitability. Financing to Deposit Ratio mediates effect of asset structure on profitability. The Financing Structure mediates effect of NPF on profitability.

This research is about the value of manufacture company in Indonesian stock exchange from 2012 until 2016. The purpose of this research is to analyze profitability, and good corporate governance in mediating the influence of company growth and capital structure to firm value. The sample is selected through purposive sampling as many as 46 manufacturing companies in Indonesian stock exchange. The data obtained by analyzing the company's financial statements of the year 2012 to 2016. Data analysis is using multiple linear regression with SEM-PLS 4.0 program. The result showed that company growth has a significant positive effect to profitability, capital structure has positive effect not significant to profitability. The company growth has a negative effect not significant to good corporate governance, capital structure has positive effect not significant to good corporate governance. The company growth has positive effect not significant to firm value, capital structure has negative effect not significant to firm value. Profitability, and good corporate governance have a significant positive effect on firm value. Profitability mediates the influence of company growth, and the capital structure to firm value. Good corporate governance does not mediate the effect of company growth, and the capital structure to firm value, good corporate governance mediates the influence of capital structure to firm value.

The existence of governance structure such as board ofcommissioners and audit committee implies a better monitoring functionon the financial reporting process that represent manager actions.Nevertheless, the quality of the monitoring function depends on howeffective the board and the audit committee perform their duties. Thisstudy examines how the effectiveness of the board of commissioners andaudit committee in a two tierboard structure influences the taxaggressiveness.This study develops a score for board and audit committeeeffectiveness by using a checklist which captures how the independence,activity, size, and competence characteristics are reflected in the board ofcommissioners and audit committe.Hypothesis testing is carried out byusing a multiple regression model of 105 observations (firm-year) withthe sample taken from manufacture companies listed on the IndonesianStock Exchange during t.Results of this study provide robust evidencethat a more effective board of commissioners and audit committee willdecrease tax aggressiveness.

Employe entrepreneurial behavior are considered to be animportant driver of innovation and strategic renewal withincompanies. This paper focuses on employee behaviour and how it canbe stimulated towards entrepreneurship. We propose and test a two-step model where formal and informal work context affectsemployees’ entrepreneurial behaviour, which then provides the basisfor bottom-up initiated entrepreneurial projects. Our empirical dataconsist of questionnaire responses of 176 employees in Star HotelSemarang. The results of structural equation model estimationsindicate that organisational structure affect employees’entrapreneurial behaviour, but also trust in the direct manager. Wealso find that innovativeness and personal initiative, but not risktaking, play a role for an effective translation of employees’ behaviourinto entrepreneurial projects.

This study aims to examines the effect of ownership structure on corporateperformance of manufacturing companies listed in BEI or Indonesia StockExchange for the period 2010-2013. Ownership structure consisted offoreign ownership, government ownership, managerial ownership,institutional ownership and family ownership. Corporate performance ismeasured by ROE (Return on Equity). This study is used 216 samples ofmanufacturing companies listed in BEI or Indonesia Stock Exchange forthe period 2010-2013. This study is used a multiple regression. The resultsshow that foreign ownership, government ownership, institusionalownership and family ownership have a positive and significant effect toCorporate performance. Managerial ownershiphas no influenceonCorporate performance.

This study aimed to analyze the influence of the company's growth, profitability, asset structure, business risk, tax and liquidity to funding decisions on manufacturing companies listed in Indonesia Stock Exchange.The population in this research is manufacturing companies listed in Indonesia Stock Exchange in 2013-2015. Sample selection is done by purposive sampling method. Data were processed as many as 242 companies. Mechanical testing data is by using multiple linear regression analysis.The results of analysis show that the variable asset structure and tax significant positive effect on funding decision, the variable  liquidity (current ratio) significant negative effect on funding decision, while the variable  business risk does not affect to the funding decision on Manufacturing companies listed on the Indonesia Stock Exchange.Keywords: asset structure, business risk, tax, liquidity and funding decision

Every literature consists of Story and Plot, or should I say, series of events. While the Story is about what happened literally, the Plot is more about how the narrator explains what happened. Aristotle alleged that the Plot and Structure were the most important elements in of a Tragedy (Poetics VI,5; VII,1). However, the success of a story also depends on the rendering of Character (Poetics VI,5). Therefore, the study about Characters in  Narrative  Criticism  is  necessary  to  conclude  the  exploration  of  a literature.  Gospel  of  Mark,  as  presented  in  this  paper  is  through  and through a story. Study of plot and structure in it, therefore, is necessary to build the sufficient base for study of character. This research paper is dedicated mainly on plot of the Gospel of Mark, particularly Mark 4,35-8,30. To understand the plot, it is essential to know the style and context of the literature at hand, facts about the author and the setting of the story.

The purpose of this study is to develop structural models of factorsthat affect the value of the company. Company value is influenced by theprofitability and size of the company directly or in the intervening capitalstructure. The selected research object is in mining company at IndonesiaStock Exchange in period 2010 to 2015.The sample size required for thisstudy was initially as many as 42 companies. After screening there are 29companies that can be used or 174 observations with sampling techniqueusing purposive non random sampling. The analysis tool used is normalitytest, deviation of classical assumption, data fit test, regression equation test,hypothesis test and coefficient of determination. Sobel test test in this researchis also conducted to test whether intervening variable is capital structure.The results showed that the capital structure (debt to equity ratio) andprofitability (return on equity) proved to have a positive and significanteffect on the value of the company (price book to value). Profitability (returnon equity) proved to negatively and significantly affect the capital structure(debt to equity ratio). The size of the firm (size) proved to have a positiveand significant influence on the structure of capital (debt to equity ratio).The size of the firm (size) proved to have a negative effect is not significantto the value of the company (price book value). The capital structure (debt toequity ratio) proves to be a mediating variable between return on equity andfirm size to firm value

This study examines financial difficulties can occur if the auditcommittee does not perform its roles and responsibilities effectively. Theperformance of an audit committee can be measured by its characteristics,including the size, independence, activity of the audit committee, and thecompetencies of audit committee members. Based on the discussion of researchresults described above, then there are some implications found and can addinformation for the company, investors and other parties associated with thecompany's activities. The results conclude that the size of the auditcommittee, the independence of the audit committee and the financialknowledge of audit committee members can not prove a significant influenceon financial difficulties. This research proves that the existence of women ingender audit committee is able to avoid the company from financialdifficulties. The frequency of meetings of audit committee members can proveto have a significant negative effect on the financial difficulty. This isbecause the frequency of meetings of members of the audit committee has arole in changing the pattern of management behavior and communicationamong members more structured so that the company's condition will notexperience financial difficulties.

Small pelagic fisheries play an important role in food security, coastal livelihoods, and local fishery economies in Indonesia. Sardinella fimbriata is one of the economically important small pelagic fish species widely utilized in coastal communities. However, increasing fishing pressure may alter population size structure and reduce reproductive sustainability. This study aimed to analyze the size structure, gonad maturity stage, and exploitation status of Sardinella fimbriata in Kwandang Waters, Tomini Bay, Indonesia. The research was conducted from August to November 2025 using a descriptive quantitative approach. A total of 1,560 fish samples collected from commercial landings were measured for total length and examined macroscopically for gonad maturity. Data were analyzed using length-frequency distribution, maturity proportion, and logistic regression to estimate length at first maturity (L₅₀). The results showed that fish length ranged from 8.0 to 19.9 cm and was dominated by the 12.0–15.9 cm size group, accounting for 75.45% of total samples. Immature gonads dominated the catch, representing 91.35% of individuals, while mature fish accounted for only 8.65%. Logistic regression estimated L₅₀ at 16.72 cm, whereas the average catch length was 13.56 cm with an Lc/L₅₀ ratio of 0.81. These findings indicate that most fish were captured before reaching reproductive maturity, suggesting growth overfishing conditions. The study highlights the importance of minimum catch size regulation, selective fishing gear, and routine biological monitoring to support sustainable management of small pelagic fisheries in Tomini Bay.

This community service activity is motivated by the importance of Strengthening digital communication capacity within environmental communities to support the sustainability of community-based environmental conservation movements. The MAT PECI Community (Indonesian Community for Ciliwung Care) as an active partner in conservation and education along the Ciliwung River still faces limitations in managing digital organizational communication, particularly in documentation, publication, and social media optimization aspects. This activity aims to enhance the capacity of community members in utilizing digital media as a means of communication, education, and environmental advocacy. The method used is Participatory Action Research with a participatory approach that involves the community actively from problem identification, planning, implementation, to evaluation. The program includes digital communication training, mentoring in social media content creation, basic photography and videography training, and the development of community digital publication strategies. The results show an increase in members’ understanding and skills in using social media, behavioral changes toward more structured documentation, greater awareness of the importance of digital communication, and the formation of a more directed organizational communication system. The findings indicate that strengthening community-based digital communication is effective in social empowerment and supports the sustainability of environmental conservation movements.

The purpose of this research is to investigate and analyze the factors that affect thecompetitive advantage through product innovation, organization structure,strategy orientation. The method used is the method of survey data obtaineddirectly through questionnaires. Sampling using purposive random samplingmethods and methods of analysis used in this research was the path analysis.Based on the research results revealed that strategy orientation, and organizationstructure have effect on product innovation. And variable product innovation,have effect of the fircompetitive advantage.

Strong field laser–matter with ThxSr2O matrix material interaction is intrinsically a sub-cycle phenomenon, which is clearly illustrated by the generation of attosecond pulses through the high-order harmonic process. Therefore, to control strong field processes the structure of the field driving the generation has to be controlled on a sub-cycle level. One approach is to use phase stabilized few-cycle driving pulses and vary the carrier-envelope phase of these pulses; an alternative method is that has been development in this work to use longer pulses and include the second harmonic to tailor the field structure for 415 MHz magnetic field on 2,1 x 1015currie/mm thermal neutron floating. The ability to tailor attosecond pulse sequences in terms of number of pulses, periodicity and CEP will be important when attosecond physics move towards XUV–XUV pump-probe experiments.Keywords : Strong field laser, laser ThxSr2O matrix material, sub-cycle phenomenon, 415 MHz magnetic field

This study aims to analyze the factors that affect the capital structure. Factors examined as independent variables are profitability, company size, business risk, growth opportunities and managerial ownership. Variable profitability, company size, business risk is analyzed in the perspective of the pecking order theory and variable growth opportunities and managerial ownership is analyzed in the perspective of agency theory.Hypothesis testing using multiple regression. The population in this study is manufacturing companies listed in Indonesia Stock Exchange. Sampling technique using purposive sampling method. The samples used 222 observations are pooled data from 2008 to 2010. Types of data used are secondary data. Statistical tests showed hypotheses for the variables profitability and business risk accepted. This means that the profitability and business risk significantly and negatively related to capital structure. Hypothesis testing results for firm size variable positive and significant impact on capital structure. Thus the hypothesis is rejected due to size of company direction opposite hypothesis. Variable growth opportunities and managerial ownership and significant negative effect on capital structure.Keywords: capital structure, profitability, company size, business risk, growth opportunity, managerial ownership, the pecking order theory, agency theory.

This research is based on the emergence of globalization whichaccording to Anthony Giddens in Runaway World (2001) and FrancisFukuyama in The Great Disruption (2002) which argues that with theglobalization the social structure of society becomes chaotic and the role ofreligion becomes nil proved by the number of criminality, self (suicide). This isdue to the weakening of the locus of control of society against itself that weakenstheir ethics. This research tries to know the truth of work ethic of Sharia whichinfluence to locus of control and employee performance. This research useindependent variable that is locus of control, moderating variable that is workethic of Sharia and employee performance as dependent variable.The study using questionnaires method distributed to 100 permanentemployees BMT Fosilatama Semarang who embraced the religion of Sharia byusing purposive sampling. While the analysis is done by data processing usingSPSS 13.0 for windows. Regression analysis results and t test can be seen thatthe variable locus of control and variable ethics of Sharia work have a positiveeffect on employee performance variables. The result of coefficient ofdetermination R2 from Sharia work ethic variable is 25,6%. This means that themoderating variable is able to explain 25.6% variation while other variations of100% - 25.6% = 74.4% are explained by other variables not described in thisstudy

Abstract:KUHAP and integrated criminal justice system need some pre requisite to conduct. Based on the elements, the integrity of criminal justice system needs to be synchronized both the structure, substance and the culture. In Criminal Law (The Formal Law)  as it is stated in UU No 8 1981 about criminal law , it is already put the framework to conduct the integrated criminal justice through the arrangement of functional relation mechanism between investigating officer and general prosecutor, investigating officer and court, general prosecutor and court and court/attorney and correctional institution. Key words: KUHAP,  integrated criminal justice system.

Abstract: Sunset policy is a government program to invite people to pay their tax. Sunset policy is hoped to improve structure and infra structure tax paying. Sunset policy aims at driving tax payer in fulfilling their obligation. The opportunity to the tax payer to become the honest tax payer trough this policy is hoped to raise tax paying in the future. This willing in paying tax need to be conducted by giving an easy service and transparent management. Therefore, it is necessary to explain the society about the rules and the related laws. It is hoped to give improvement in tax paying. Keywords: sunset policy, tax payers, obidience

Abstract Vice president is a government officer one level below president. Vice president is stated by a constitution of a state to accompany the president when he is on his official duty in other country or when the president returns his position either for a widrawal or permanent reason such as a death. The article 4, clause (2) of Undang-Undang Dasar 1945 states that president in his duties is assisted by a vice president in the Republic of Indonesia state structure system. The duties and authority of vice president  in the state structure system of Republic Indonesia is not rigidly stated in the constitution, in spite of the previous amandment of the constitution. Therefore, the account of justify of vice president is not clear. Vice president is still regarded as the second person. Key words : Vice president