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Cholifatun; Herry Susanto; Kurnia Wijayant

Jurnal Ilmu Keperawatan dan Kebidanan 2025 Asosiasi Riset Ilmu Kesehatan Indonesia

Kangaroo mother care is a treatment for low-birth-weight infants that involves direct skin-to-skin contact between the infant and the mother (skin-to-skin contact). This provides health and psychological benefits, particularly in providing warmth to the infant, enhancing maternal bonding, increasing maternal trust and satisfaction, and reducing stress. The difference in body temperature of low-birth-weight infants treated with kangaroo mother care for one hour and three hours. Research Method: The research design used was a quasi-experimental, pre-post test with control group design, which involves administering treatment or intervention to the experimental group and then measuring and analyzing the effects of the treatment. The sample size for this study was 30 people. Bivariate analysis was conducted using the independent t-test and paired t-test. The results showed that the infant's body temperature before the kangaroo mother care intervention was in the below-normal. The infant's body temperature after the intervention was in to normal range. The infant's body temperature after the kangaroo mother care intervention in the one-hour had a p value = 0,000 or <0,05). The infant's body temperature after the intervention was in to normal range. The infant's body temperature after the kangaroo mother care intervention in the three-hour had a p value = 0,000 or <0,05). The infant's body temperature after the kangaroo mother care intervention in the one-hour had a p value = 0,000 or <0,05). The infant's body temperature after the kangaroo mother care intervention in the three-hour had a p value = 0,000 or <0,05).

Lutfi Gilangnugraha; Afiana Rohmani; Arief Tajally

Jurnal Inovasi Riset Ilmu Kesehatan 2025 Pusat Riset dan Inovasi Nasional

The role of forensic anthropology is to identify the unknown skeletal remains to assiss in criminal investigation. Age estimation is one of the essential aspects of individual identification. Geometric morphometric is a technique to quantify the morphological of an object using the Cartesian coordinates of anatomical landmarks. There were no studies doing on the T12 vertebra for identification purposes using geometric morphometric techniques. This is an analytic observational study with a retrospective cross sectional study design. Samples were taken from 100 CT scan images at Radiology departemetnt of Dr Kariadi hospital. The age groups as independent variable, while both centroid size which represent the size and Principal component (PCs) which represent the size as the dependent variable. The differences between age group were analyzed using one way ANOVA test. There was a significant difference between age groups in the size of the T12 vertebra with p value = 0.003 (p<0.05). There was no significant difference in size between age groups in size, with p value = 0,149 (p>0,05). Using the Geometric morphometric approach, the vertebra T12 showed significant difference in size.  

Dinda Masyita Putri Kurnia Dimmaja; Deka Anjariyah; Feriyanto Feriyanto

Bilangan : Jurnal Ilmiah Matematika, Kebumian dan Angkasa 2025 Asosiasi Riset Ilmu Matematika dan Sains Indonesia

This study aims to describe the mathematical literacy skills of vocational high school students in solving statistics problems with the help of Microsoft Excel based on digital literacy levels, which are grouped into high, medium, and low. The background of this study is based on the importance of mathematical literacy in dealing with everyday problems and the demands of the world of work, as well as the increasing need for digital literacy mastery in the information technology era. Both are essential competencies that support each other, especially in technology-based mathematics learning. The research approach used is descriptive qualitative with a purposive sampling technique, where the selection of subjects is based on the results of the digital literacy questionnaire, equivalence of mathematics scores, and adequate communication skills to support the interview process. The research instruments include a digital literacy questionnaire, a mathematical literacy test in the form of descriptive questions completed using Microsoft Excel, and interview guidelines that have been validated by experts. The data collection procedure was carried out through tests and in-depth interviews, while data analysis included the stages of data reduction, data presentation, and drawing conclusions. The results of the study indicate differences in students' mathematical literacy skills based on their digital literacy levels. Students with high digital literacy are able to master mathematical literacy indicators well, including communication, mathematization, problem-solving strategies, and reasoning and argumentation. They can optimally utilize Microsoft Excel features to present data, perform calculations, and draw logical conclusions. Students with moderate digital literacy demonstrate fairly good mastery, but still experience difficulties in aspects of problem-solving strategies and in-depth reasoning. Based on these findings, it can be concluded that digital literacy plays a crucial role in supporting students' mathematical literacy abilities.  

Achmad Tedi Mahmudi; Dinda Anastasya Fadhilla

Manfish: Jurnal Ilmiah Perikanan dan Peternakan 2025 Asosiasi Riset Ilmu Tanaman Dan Hewani Indonesia

This study aims to analyze the effectiveness of gillnet mesh sizes (1 inch and 3 inches) on fish catches in the waters of Enggano Island, Bengkulu. The method used is a quantitative experiment by catching fish using gillnets with mesh sizes of 1 inch and 3 inches for three trips around the waters of Enggano Island. The data collected included the number, length, and weight of fish caught, which were then analyzed using an independent t-test. The results showed that the 1-inch mesh caught more fish than the 3-inch mesh, but the fish caught with the 3-inch mesh were larger in size and weight. Although there were differences in the number and weight of fish caught, the results of statistical tests showed that the differences were not statistically significant, so that both mesh sizes had comparable effectiveness in the context of fishing at the study site. The conclusion of this study shows that the use of a 3-inch mesh is more recommended for getting fish with higher economic value, while a 1-inch mesh is more effective for catching more fish. Further research is recommended to examine other mesh size variations and their impacts on the sustainability of fish resources

Nur Izzatusshafa An-Nisaa; Intan Ullyatul Fasyah; Hariyanto Hariyanto

Journal Economic Excellence Ibnu Sina 2025 STIKes Ibnu Sina Ajibarang

In the ever-evolving e-commerce era, the Nibras Online Warehouse plays a crucial role in supporting the distribution of Muslim clothing products throughout Indonesia. This strategic role demands an accurate and efficient inventory management system to ensure smooth and timely order fulfillment. One of the main challenges faced is the discrepancy between inventory data recorded on the website and the actual physical stock available in the warehouse. This discrepancy not only impacts delivery delays but also has the potential to reduce customer satisfaction and the company's overall image. This study aims to analyze the root causes of the inventory management system and develop practical solutions to ensure data consistency between the digital system and real-world conditions. The methods used include literature review, direct field observations, in-depth interviews with warehouse staff, and documentation of daily operational processes. Through an analytical approach using the 5 Whys method and a fishbone diagram, it was found that factors such as delays in data input, lack of synchronization between the operational and IT divisions, and an undocumented goods receipt process were the main causes of inventory data discrepancies. To address this, it is recommended to implement a real-time technology-based inventory management system integrated with the online sales system. Additionally, training warehouse employees on new standard operating procedures (SOPs) and regular stock audits are crucial steps to create transparency and efficiency. These steps are expected to improve data accuracy, accelerate decision-making, and support sustainable business growth. Regular evaluations are also necessary to ensure the implemented system remains relevant and adaptable to the dynamics of warehouse operations.

Raya, Diki Kurnia; Widuri, Trisnia; Nadhiroh, Umi

Jurnal Ekonomi, Bisnis dan Manajemen (EBISMEN) 2025 FEB Universitas Maritim Semarang

This study aims to determine whether there is a significant difference in stock returns before and after stock splits among companies listed in the LQ-45 Index on the Indonesia Stock Exchange (IDX) during the 2019–2023 period. A stock split is a corporate action believed to provide a positive signal to investors. This research uses a quantitative approach with an event study method. The sample consists of 14 companies that carried out stock splits while being listed in the LQ-45 Index. Stock returns are calculated using an 11-day event window and a 60-day estimation period. The data analysis technique employed is the paired sample t-test to examine the difference in returns. The results show a significant difference, with a p-value of 0.006 < 0.05. However, the difference is negative, as most companies experienced a decline in stock returns after the stock split. This decrease may be caused by investors engaging in profit-taking after the stock split euphoria, or due to the short observation period, which may not have fully captured the market’s response. The author recommends that companies carefully consider the timing and implications of stock splits and ensure transparent communication with investors.

Annisa Sulistiyaningrum; Muhammad Maulidin Khair; Ali Iskandar Zulkarnain; Aghnaita

NALAR: Jurnal Pendidikan dan Kebudayaan 2025 Universitas 17 Agustus 1945 Semarang

Mengajarkan etika dan moral kepada anak sejak dini sangat penting untuk membentuk karakter mereka agar menjadi individu yang jujur, bertanggung jawab, dan peduli terhadap orang lain. Anak-anak belajar melalui lingkungan sekitar mereka, baik di rumah, sekolah, maupun dalam interaksi sosial sehari-hari. Oleh karena itu, orang tua dan guru perlu menggunakan strategi kreatif untuk menanamkan nilai-nilai etika dan moral. Penelitian ini menggunakan metode kualitatif dengan studi literatur untuk menganalisis berbagai sumber tentang pendidikan etika dan moral pada anak. Beberapa strategi efektif yang dapat digunakan antara lain memberikan keteladanan, membiasakan anak dengan perilaku baik, menggunakan cerita untuk mengajarkan nilai moral, serta melibatkan anak dalam kegiatan interaktif dan teknologi. Dengan pendekatan yang tepat, anak-anak dapat memahami perbedaan antara perilaku baik dan buruk, serta membangun sikap yang sesuai dengan norma sosial. Harapannya, mereka akan tumbuh menjadi individu yang berintegritas, bertanggung jawab, dan memiliki kepedulian terhadap sesama. Teaching ethics and morals to children from an early age is essential to shape their character to become honest, responsible, and caring individuals for others. Children learn through their environment, whether at home, school, or in everyday social interactions. Therefore, parents and teachers need to use creative strategies to instill ethical and moral values. This study uses a qualitative method with a literature study to analyze various sources about ethical and moral education in children. Some effective strategies that can be used include setting an example, accustoming children to good behavior, using stories to teach moral values, and involving children in interactive and technological activities. With the right approach, children can understand the difference between good and bad behavior, as well as build attitudes that conform to social norms. The hope is that they will grow into individuals with integrity, responsibility, and concern for others.  

Eprariana, Eprariana; Fiona Maulidia; Siti Nor Adidah; Chiena Nazerina Yoshi; Raida Raida +2 more

Jurnal Pendidikan Kimia, Fisika dan Biologi 2025 Asosiasi Riset Ilmu Pendidikan Indonesia

This study aims to analyze the differences in various extraction techniques and their relationship to the yield and biological activity of phytochemical compounds from natural materials. The research was conducted through a systematic literature review from various reliable scientific sources over the last decade. The results indicate that extraction methods such as maceration, soxhlet extraction, microwave-assisted extraction (MAE), and ultrasound-assisted extraction (UAE) have varying effectiveness. The effectiveness of these methods is highly dependent on the type of material, solvent used, and process parameters such as temperature, time, and solvent-to-material ratio. Modern extraction methods such as sonication, MAE, and UAE tend to produce higher yields and better biological activity. These modern methods have the advantage of being more time-efficient and requiring fewer solvents, thus allowing the extraction of active compounds more optimally. Additionally, technologies like microwave and ultrasonic waves help break down the cell walls of natural materials, enhancing the release of phytochemical compounds more effectively and rapidly. However, conventional methods such as maceration and soxhlet extraction remain relevant, especially for materials containing thermolabile compounds that may degrade at high temperatures. These methods are still preferred to maintain the stability of active compounds sensitive to thermal degradation. Choosing the appropriate extraction method is crucial in producing high-quality extracts that can potentially be used as raw materials for phytopharmaceuticals, supplements, or other natural products. This study provides a strong theoretical foundation for further experimental research and guidance in selecting extraction methods based on the required efficiency and effectiveness for industrial applications. Thus, this study contributes to the development of more efficient and high-quality natural products.

Nainggolan Surya Alma; Yusrudin Yusrudin; Sumaryam Sumaryam

Manfish: Jurnal Ilmiah Perikanan dan Peternakan 2025 Asosiasi Riset Ilmu Tanaman Dan Hewani Indonesia

Purse seine fishing gear is a type of fishing equipment consisting primarily of a large net, designed to catch both large and small pelagic fish. This study aimed to (1) determine the effect of time differences—morning and evening—on the catch of flying fish using mini purse seine fishing gear, and (2) identify the composition and dominant species caught in each fishing period. The research was conducted at Banda Neira Pier, Banda District, Central Maluku Regency, Maluku, Indonesia. An experimental fishing method was applied, and data were analyzed using the Two Sample t-Test. Fishing operations were carried out over 16 trips, equally distributed between morning and evening sessions. The total recorded catch comprised 15,078 kg of mackerel (Rastrelliger sp.), 4,017 kg of skipjack (Katsuwonus pelamis), 18,743 kg of deho (Euthynnus affinis), and 45,601 kg of flying fish (Decapterus sp.). In the morning, the total catch reached 36,005 kg, dominated by flying fish, whereas in the evening, it was 50,250 kg, also dominated by flying fish. Statistical analysis using the Two Sample t-Test focused on the dominant species, flying fish, and revealed a p-value of <0.05. This indicates a significant difference in the composition of the catch between morning and evening fishing activities. The findings suggest that fishing time plays a crucial role in catch volume, particularly for flying fish, with evening fishing showing higher yields. These results can be valuable for optimizing fishing strategies, improving efficiency, and supporting sustainable fisheries management in Banda Neira and similar pelagic fishing grounds.

Agus Sarwo Edy Sudrajat; Lani Aulia Maharani

SARGA: Journal of Architecture and Urbanism 2025 Universitas 17 Agustus 1945

Transportasi memiliki peran penting dalam mobilitas masyarakat, namun juga memicu berbagai permasalahan, terutama di kawasan urban. Transit Oriented Development (TOD) merupakan pendekatan tata ruang yang mengintegrasikan transportasi dan tata guna lahan untuk meningkatkan efisiensi pergerakan. Penelitian ini bertujuan untuk mengevaluasi kesesuaian penerapan prinsip TOD pada rute BRT Koridor 7 berdasarkan persepsi pengguna dalam radius 800 meter. Penelitian ini merupakan penelitian kuantitatif dengan dasar pemikiran deduktif serta menggunakan metode survei dan kuesioner. Pengambilan sampel menggunakan teknik multistage random sampling dengan jumlah 6 halte BRT dan pengguna BRT sebagai responden. Metode analisis yang digunakan adalah deskriptif kuantitatif dengan teknik analisis spasial buffer, skoring, dan deskriptif. Hasil penelitian menunjukkan bahwa, berdasarkan analisis spasial hanya 14–28% halte Koridor 7 memenuhi prinsip TOD dan tergolong kategori rendah. Sedangkan berdasarkan hasil persepsi pengguna mencatat skor 3,541 (33,09%) yang mengindikasikan tingkat kesesuaian sedang. Perbedaan hasil ini dipengaruhi oleh perbedaan indikator: analisis spasial mengacu pada prinsip 3D (Diversity, Density, Design), sedangkan survei persepsi berdasarkan pada prinsip 8 ITDP (2017). Hasil penelitian menegaskan pentingnya integrasi pendekatan spasial dan persepsi pengguna dalam menilai kesesuaian TOD untuk optimalisasi transportasi massal di Kota Semarang.

Melania Tirza Sahay; Firman Hawari

SARGA: Journal of Architecture and Urbanism 2025 Universitas 17 Agustus 1945

Wayfinding adalah proses mencari dan menentukan arah untuk mencapai tujuan dalam suatu lingkungan. Menurut Passini (1984), proses wayfinding meliputi tiga tahap utama: pengambilan keputusan, pelaksanaan keputusan, dan pemrosesan informasi. Proses ini melibatkan berbagai perilaku dan strategi navigasi yang berbeda tergantung perbedaan individual dan keadaan lingkungan. Studi ini mengkaji strategi navigasi berdasarkan klasifikasi perilaku wayfinding Barker (2019), yang mengelompokkan perilaku ke dalam tiga kategori utama: sosial, semantik, dan spasial. Berdasarkan Barker (2019) dan Dalton dkk. (2019) perilaku sosial melibatkan penggunaan informasi dari interaksi atau tindakan orang lain. Perilaku semantik menggunakan simbol dan petunjuk. Sedangkan perilaku spasial bergantung pada elemen fisik dan model kognitif di lingkungan. Melalui pencarian di berbagai database ilmiah, ditemukan 40 artikel yang diterbitkan antara tahun 1980 hingga 2025, dengan persentase penelitian terbaru dalam 10 tahun terakhir sekitar 60% yang dianalisis dalam kajian ini. Hasil dari tinjauan literatur ini menemukan bahwa individu dari berbagai kondisi dan latar belakang memiliki strategi navigasi yang berbeda, ada yang menggunakan perilaku sosial, perilaku semantik, atau perilaku spasial, bahkan ditemukan pula perilaku kombinasi. Pemahaman yang mendalam terhadap variasi perilaku ini memberikan implikasi penting dalam perancangan elemen arsitektur interior maupun sistem navigasi yang inklusif dan responsif terhadap kebutuhan seluruh pengguna.  

suroto

Innovation, Theory & Practice Management Jour 2025 Universitas 17 Agustus 1945 Semarang

Penelitian ini bertujuan untuk menemukan bukti empiris reaksi investor pasar modal Indonesia terhadap peristiwa pengumuman pelantikan Presiden dan Wakil Presiden tahun 2024. Populasi penelitian ini adalah saham-saham yang konsisten terdaftar dalam indeks LQ 45 selama periode penelitian. Data yang digunakan adalah data sekunder berupa harga penutupan saham harian dan IHSG. Uji statistik yang digunakan untuk menguji hipotesis adalah one samples t-test dan paired samples t test. Hasil perhitungan one samples t-test menunjukkan bahwa tidak terdapat rerata return tidak normal positif yang signifikan di sekitar tanggal peristiwa, yang berarti investor tidak merespon peristiwa pengumuman pelantikan Presiden dan Wakil Presiden tahun 2024. Hasil uji paired samples t test membuktikan bahwa tidak terdapat perbedaan yang signifikan rerata return tidak normal maupun rerata trading volume activity antara sebelum dan setelah peristiwa.

Ronald Septiawan Putra; Yusrudin Yusrudin

Zoologi: Jurnal Ilmu Peternakan, Ilmu Perikanan, Ilmu Kedokteran Hewan 2025 Asosiasi Riset Ilmu Tanaman dan Hewan Indonesia

Based on the results of this study, the following conclusions can be drawn: 1. The results of the analysis of the influence of the type of gill net mesh on lobster catches, the difference in mesh size of gill nets (gillnets) 1.5 inches and 2.25 inches significantly affects the size of lobsters (weight (Kg), total number (kg) of fish caught in the waters of Seluma Regency. 2. The size of the lobster caught is greatly influenced by the size of the gill net mesh mess size, the size of the 1.5 inch mess size gets lobsters with a size of 50-99 grams with a total of 42.0 kg or 14% of the total catch, while the bigger the lobster, the easier it is to avoid the net that can make them get caught, the smallest results were obtained from the 1.5 inch mess size, namely 23.80 kg or only 10% with a lobster size of more than 150 grams. While for the 2.25 inch mess size, the least number of lobsters was obtained from lobsters with a size of 50-99 grams because with that size, the lobster can easily avoid and the highest lobster catch results obtained as much as 76.10 kg or 25% of the total lobster catch with the largest size at 100-149 gr. 3. The best gill net mesh size used refers to the basic size of the target catch, the best gill net used is a mesh size of 2.25 inches, because this size net filters small lobsters to escape and catches large lobsters to be caught and can be traded because it does not violate existing regulations.

Exsan Adde; Ramadhani Utami Dewi; Vidyardi Laksmono

Jurnal Pengabdian Masyarakat 2025 Lembaga Pengembangan Kinerja Dosen

This Community Service Program (PKM) was implemented in response to the high usage of social media among students, particularly Instagram, which often becomes a platform for cyberbullying. This phenomenon becomes increasingly complex when students come from diverse cultural backgrounds. Comments or posts considered normal in one culture may be perceived as offensive in another. A lack of cultural sensitivity often triggers digital conflict and bullying, which can negatively impact students' mental health. This PKM aims to improve students’ understanding of the dangers of cyberbullying and the importance of cross-cultural communication ethics. The program began with a pre-test to assess participants' initial knowledge, followed by an interactive seminar discussing the concepts of cyberbullying, digital ethics, and real-life case studies. Students then engaged in group discussions and simulations, where they analyzed problematic digital content and formulated empathetic, constructive responses. At the end of the activity, a post-test was conducted to evaluate the program’s effectiveness. The results showed a significant improvement in students’ awareness and attitudes. This program successfully encouraged students to be more thoughtful and responsible in their online interactions and to become change agents in creating a safer, more inclusive digital environment. The outcomes of this program include a scholarly publication, an educational video disseminated on social media, and quantitative data showing an increase in participants’ knowledge. Overall, this initiative contributes to strengthening multicultural digital literacy among today’s youth.

Exsan Adde; Ramadhani Utami Dewi; Vidyardi Laksmono

Jurnal Pengabdian Masyarakat 2025 Lembaga Pengembangan Kinerja Dosen

This Community Service Program (PKM) was implemented in response to the high usage of social media among students, particularly Instagram, which often becomes a platform for cyberbullying. This phenomenon becomes increasingly complex when students come from diverse cultural backgrounds. Comments or posts considered normal in one culture may be perceived as offensive in another. A lack of cultural sensitivity often triggers digital conflict and bullying, which can negatively impact students' mental health. This PKM aims to improve students’ understanding of the dangers of cyberbullying and the importance of cross-cultural communication ethics. The program began with a pre-test to assess participants' initial knowledge, followed by an interactive seminar discussing the concepts of cyberbullying, digital ethics, and real-life case studies. Students then engaged in group discussions and simulations, where they analyzed problematic digital content and formulated empathetic, constructive responses. At the end of the activity, a post-test was conducted to evaluate the program’s effectiveness. The results showed a significant improvement in students’ awareness and attitudes. This program successfully encouraged students to be more thoughtful and responsible in their online interactions and to become change agents in creating a safer, more inclusive digital environment. The outcomes of this program include a scholarly publication, an educational video disseminated on social media, and quantitative data showing an increase in participants’ knowledge. Overall, this initiative contributes to strengthening multicultural digital literacy among today’s youth.

Isbhat Nawakhil; Raden Sugeng Riyadi; Anita Setyowati

Inovasi Kesehatan Global 2025 Lembaga Pengembangan Kinerja Dosen

Laryngeal Mask Airway (LMA) insertion is an important part of airway management during general anesthesia. Two commonly used techniques are deflated cuff and partially inflated cuff. Choosing the right technique can increase the success rate of insertion and reduce complications such as air leaks or tissue trauma. This study aims to determine the difference in the success rate of laryngeal mask airway inserstion between deflated and partially inflated cuff techniques in adult patients at PKU Muhammadiyah Gamping Hospital. This study employed a quantitative method with a quasi-experimental design with a two group posttest only design. The sample consisted of 40 patients; and divided into two groups. Data were analyzed using the Mann-Whitney test. The results showed that the partially inflated cuff technique had a higher success rate (75%) than the deflated cuff technique (25%). The statistical test showed a significant difference with a p value <0,05. There was a significant difference in the success of LMA insertion between the two techniques. The partially inflated cuff technique is more recommended to increase the effectiveness and safety of the procedure.

Lintang Firdaus Romadhoni; Fica Aida Nadhifatul Aini

Mars: Jurnal Teknik Mesin, Industri, Elektro Dan Ilmu Komputer 2025 Asosiasi Riset Teknik Elektro dan Informatika Indonesia

The welding process is a crucial element in the fabrication and manufacturing industries, serving to join two or more components into a single unit. The quality of the weld is very important, but defects such as undercut, underfill, and spatter are often still found. This study aims to analyse welding defects caused by voltage variations and differences in welding wire on T-joint fillet welds using the Gas Metal Arc Welding (GMAW) method on 8 mm thick plates. The voltage variations used were 20.6 V, 23.7 V, and 27.9 V, with welding wires EN ISO 14341-A: G 42 4 M21 3Sil and EN ISO 14341-A: G 46 4 M21 Z 3Ni1Cu. The research method used visual inspection and penetrant testing to identify types of welding defects. The research results showed four types of welding defects from visual inspection: spatter, undercut, weld deposit thickness, and excessive throat thickness, and two from penetrant testing: undercut and end creater pipe. Based on the two tests conducted in this study, it can be concluded that the optimal welding results were achieved at a voltage variation of 23.7 V using the EN ISO 14341-A: G 46 4 M21 Z 3Ni1Cu, as it had the fewest welding defects. The worst welding results were obtained at a voltage variation of 20.6 V using both types of welding wire, as this welding process resulted in numerous welding defects in both visual and penetrant testing. This study provides insights that proper welding parameter settings significantly influence the quality of the welded joint.

Afandi Afandi; Meira Chusnul Khotimah; Meylisa Eka Putri; Endang Kartini Panggiarti

Jurnal Akuntan Publik 2025 International Forum of Researchers and Lecturers

This research was conducted with the aim of knowing the differences between PSAK 22 and IFRS 3 regarding business combinations in the preparation of consolidated financial statements in companies in Indonesia. The type of method used is a qualitative method using a literature study approach because this approach provides an overview for researchers about the development of the topic of discussion. The data source used is secondary data that has been analyzed so that it can be developed to describe the research topic. Based on the results of the research analysis, there are several differences in PSAK 22 and IFRS 3, including the components of financial statements, disclosures in the statement of financial position, the term minority rights, extraordinary items, and in the presentation of long-term liabilities to be refinanced.

Madalena Gomes, Ni Luh Putu Silvi; Tedjasulaksana, Regina; Astiti, Komang Erny

Bali Health Published Journal (BHPJ) 2025 Sekolah Tinggi Ilmu Kesehatan KESDAM IX/Udayana

Background: Normal delivery is a significant moment in a mother's life, marked by the expulsion of the fetus after a full-term pregnancy, typically between 37 to 40 weeks, accompanied by intense uterine contractions. During the active phase of labor, mothers often experience peak pain due to increased frequency and strength of these contractions. One effective method to alleviate this pain is through counter pressure massage. This study aims to explore the differences in pain intensity among mothers in the active phase of labor before and after the application of counter pressure massage at RSU Permata Hati Klungkung. Method: This study used a pre-experimental design and purposive sampling technique. The population in this study were all mothers who underwent normal delivery in September to November 2024 with a total of 80 people, until a sample of 39 participants was determined. Data were collected through observations using a rating scale based on the Numerical Rating Score. Result: Data analysis was performed using the Wilcoxon test, revealing that the average pain score before the massage was 6.92, which decreased to 3.20 afterward. The Wilcoxon test yielded a p-value of 0.001, indicating a significant difference in labor pain intensity. Conclusion: This study shows that there is a difference in pain intensity before and after counter pressure massage is performed on mothers giving birth in the first active phase at Permata Hati Hospital, Klungkung with a p-value of 0.001.

Ni Nyoman Ari Triantari; Junior B Gregorius

Jurnal Hukum, Pendidikan dan Sosial Humaniora 2025 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

This study aims to analyze the decisions of judges at the First Instance Court and the Cassation Level related to the crime of forgery of customs documents in Decision Number 185/PID.SUS/2016/PN.JAK.UTR and Decision Number 294 K/PID.SUS/2018. This study uses the Normative Juridical Legal Research Method by utilizing laws and regulations and judges' decisions and using the theory of criminal acts and the theory of punishment. The formulation of the problem in this study is, how is the consideration of the Panel of Judges at the First Instance Court so that the defendant is released from all charges by the Public Prosecutor, and how are the arguments of the Public Prosecutor's cassation memorandum and the legal considerations of the Panel of Judges at the Cassation level so that they impose a criminal sentence on the defendant. This study found that, the legal considerations of the Panel of Judges in Decision Number 185/PID.SUS/2016/PN.JAK.UTR which acquitted the Defendant from all charges of the Public Prosecutor because according to the Panel of Judges' considerations, all the tools and evidence revealed in the trial were in accordance with the provisions of the Criminal Procedure Code, both Article 184 of the Criminal Procedure Code and the conviction of the judge referred to in the provisions of Article 183 of the Criminal Procedure Code, and according to the theories of criminal acts and theories of punishment that the Defendant was not legally and convincingly proven to have committed the crime of falsifying customs documents. The arguments of the Public Prosecutor's cassation memorandum emphasize that Judex Facti applied the law incorrectly so that the Legal Considerations of the Panel of Judges of the Supreme Court in the Cassation Decision Number: 294 K/PID.SUS/2018 imposed a criminal sentence on the defendant because the Panel of Judges of the first instance (Judex Facti) applied the law incorrectly, therefore the Defendant was proven legally and convincingly guilty of jointly committing the crime of falsifying Customs documents as stipulated in Article 103 letter a of Law of the Republic of Indonesia Number 10 of 1995 concerning customs, as amended by Law Number 17 of 2006 in conjunction with Article 55 Paragraph (1) KE-1 of the Criminal Code.