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The Influence Of Profitability, Independent Board, And Audit Committee On Sustainability Reporting: The Moderating Role Of Managerial Ownership
Linda Agustina
; Rizkyana, Fitrarena Widhi
; Kuat Waluyo Jati
; Atta Putra Harjanto
; Muhammad Ihlashul'amal
; Primadhani Dyah Larasati Suyatno
; Dwi Fatmasari
Jurnal Ilmiah Komputerisasi Akuntansi
Vol 18
, No 1
(2025)
This research investigates the influence of profitability, the independent board of commissioners, and the audit committee on sustainability report disclosure, with managerial ownership as a moderating variable. A quantitative approach was employed in this study. The research population comprised companies listed in the LQ45 index on the Indonesia Stock Exchange (IDX) during 2018–2021. A purposive sampling method was applied, resulting in a sample of 30 companies with 120 observational data poin...
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INOVASI RESEP KUE MALAKA BERBASIS ISIAN GULA NIPAH SEBAGAI UPAYA DIVERSIFIKASI PRODUK OLAHAN TRADISIONAL
Azis, Tengku Abdillah
; Azzarah, Regita Asiah
; Harahap, Muhammad Alfi
; Gultom, Maria Joito
; Harefa, Meilinda Suriani
; Restu, Restu
Jurnal Agrifoodtech
Vol 4
, No 1
(2025)
Kue Malaka merupakan salah satu kuliner tradisional khas wilayah pesisir Sumatera yang identik dengan cita rasa manis dan tekstur lembut. Namun, seiring perkembangan zaman, eksistensi makanan tradisional seperti kue Malaka mulai terpinggirkan oleh kehadiran makanan modern. Penelitian ini bertujuan untuk mengembangkan inovasi produk kue Malaka dengan isian gula nipah sebagai upaya diversifikasi pangan berbasis kearifan lokal. Metode penelitian yang digunakan adalah deskriptif kualitatif, dengan t...
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PERBANDINGAN KEUNGGULAN COKELAT HITAM DAN COKELAT PUTIH SEBAGAI BAHAN DASAR COKELAT BAR WEDANG UWUH
Jurnal Agrifoodtech
Vol 4
, No 1
(2025)
Di era modern, eksistensi minuman tradisional mulai tergeser oleh minuman modern, termasuk wedang uwuh yang merupakan minuman khas Yogyakarta. Salah satu upaya pelestarian wedang uwuh adalah melalui inovasi dan difersifikasi produk, seperti pengembangan produk coklat bar dengan rasa wedang uwuh. Cokelat dipilih karena memiliki daya tarik tinggi di berbagai segmen pasar serta nilai komersial dan khasiat yang baik untuk kesehatan. Penelitian ini bertujuan untuk menentukan jenis cokelat yang paling...
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Efek Kava (Piper Methysticum) Sebagai Anestesi
Jurnal Ventilator: Jurnal riset ilmu kesehatan dan Keperawatan
Vol 3
, No 1
(2025)
Kava (Piper Methysticum) is a plant traditionally used in the South Pacific for its sedative and anxiolytic effects. Its active compounds, kavalactones, are known to have potential as natural anesthetics, with a mechanism of action similar to benzodiazepines and general anesthetics. This study aims to evaluate the effectiveness of Kava as an anesthetic through a systematic literature review and meta-analysis. Literature searches were conducted in PubMed, Scopus, and Cochrane Library using releva...
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Analisis pengaruh media sosial terhadap kesejahteraan mental dengan menggunakan regresi dan korelasi
IT-Explore: Jurnal Penerapan Teknologi Informasi dan Komunikasi
Vol 4
, No 1
(2025)
This study aims to explore the influence of social media on mental well-being, focusing on a quantitative analysis using simple linear regression. Social media has become an integral part of daily life, affecting various aspects of individual life, including mental well-being. This study collected data from an online survey participated by respondents from diverse demographics, measuring social media usage and mental well-being indicators such as stress levels, anxiety, and life satisfaction. Th...
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Analisis Kesulitan Belajar Siswa Broken Home melalui AUM PTSDL di SMP PAB 8 Sampali
Wiweka Rajagukguk
; Miswanto Miswanto
; Rosalinda Pardede
; Nazwa Elminda Mendrof
; Tary Azahra
; Desi Sri Rezeki Boangmanalu
Inspirasi Dunia: Jurnal Riset Pendidikan dan Bahasa
Vol 4
, No 1
(2025)
AUM PTSDL is a problem expression tool in a typical student to see the effectiveness of student learning. The purpose of this research is to provide an overview of the implementation of the AUM PTSDL problem directly to students, especially in PAB 8 sampali junior high school students. in the application of AUM PTSDL can accelerate overcoming problems in learning, especially broken home students. This research uses a descriptive method with a case study approach. This research was conducted at P...
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Pengaruh Pemberian Slimber Ice terhadap Intensitas Rasa Haus Pasien Gagal Ginjal Kronik yang Menjalani Hemodialisa di RS Santa Elisabeth Medan Tahun 2024
Jurnal Ventilator: Jurnal riset ilmu kesehatan dan Keperawatan
Vol 2
, No 3
(2024)
Chronic kidney failure patients experience excess fluid, so fluid restrictions are needed. Fluid restrictions in hemodialysis patients cause dry mouth. The dry mouth experienced by the patient can cause high thirst, high thirst can cause non-compliance with a fluid restricted diet. As a result of limiting fluid intake carried out ini hemodialysis patients, it results in a feeling of thirst which causes the patient to have the desire to drink. The aim of this study is to determine the effec...
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Pengaruh Prenatal Yoga Terhadap Tekanan Darah Pada Ibu Hamil Dan Denyut Janin di RST Dr Asmir Salatiga
Jurnal Ventilator: Jurnal riset ilmu kesehatan dan Keperawatan
Vol 2
, No 3
(2024)
Pregnancy is a physiological process and can be pathologically risky if there are changes in blood pressure and DJJ. Therefore, to maintain stable blood pressure or DJJ, prenatal yoga is needed. The purpose of this study was to determine the effect of prenatal yoga on blood pressure and DJJ. This research method is a quasi-experimental design using a one group pretest posttest design. Sampling of 50 respondents, using an observation sheet. The results of the study showed that the majority were a...
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Determinan Manajemen Laba Pada Perusahaan Manufaktur Consumer Non-Cyclicals Periode 2019-2022
Jurnal Ilmiah Komputerisasi Akuntansi
Vol 17
, No 1
(2024)
The purpose of this study is to determine the effect of tax planning, deferred tax expense, and deferred tax assets on earnings management. This research is quantitative research, with secondary data obtained from the Indonesia Stock Exchange (IDX) as the data source. The population in this study comes from manufacturing companies in the Consumer Non-Cyclicals sector listed on the Indonesia Stock Exchange (IDX) in the period 2019 - 2022. In this study using purposive sampling method which was se...
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Building Awareness of Financial Management Behavior Among Students
Jurnal Ilmiah Komputerisasi Akuntansi
Vol 17
, No 1
(2024)
This research aims to examine the influence of fintech payments, financial socialization and financial experience on financial management behavior. This research uses quantitative descriptive methods. The population in this study were active students at Muhammadiyah University of Sidoarjo, totaling 12,730 students and used a purposive sampling technique. The sample was determined using the Slovin formula and a sample of 99 respondents was obtained. The research data source is primary data. The a...
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