Abstract:Earnings management practices that are increasingly common and have become a culture in some companies are one of the main problems in financial reporting. With the convergence of IFRS standards, it is expected that managers…
gers will produce high quality financial reports, so that reported earnings become more reliable. The purpose of this study is to analyze whether IFRS convergence that has been implemented in Indonesia is able to prevent earnings management practices in Indonesia. This research uses the literature study method, namely, secondary data obtained from articles related to IFRS convergence and earnings management practices in Indonesia. The results showed that the opportunity for earnings management practices still exists after convergence with IFRS, but the value of earnings management after IFRS convergence is lower than before the implementation of IFRS convergence.
Abstract:Permasalahan dalam penelitian ini adalah kompleksitas dampak korupsi yang melibatkan aspek ekonomi, sosial, dan lingkungan, mengancam stabilitas dan keberlanjutan pembangunan. Tujuan penelitian adalah mengeksplorasi hubungan…
ngan esensial antara korupsi dan pembangunan berkelanjutan, mengevaluasi dampaknya pada aspek ekonomi, sosial, dan lingkungan, serta menyajikan pandangan holistik untuk memahami urgensi memerangi korupsi dalam mencapai visi pembangunan yang berkelanjutan. Penelitian ini dilakukan dengan pendekatan yang terstruktur yaitu tinjauan literatur dari berbagai sumber. Hasil menunjukkan bahwa dampak korupsi terhadap pembangunan ekonomi mencakup penyimpangan alokasi dana publik, penurunan investasi, dan merugikan sektor bisnis. Ketidaksetaraan dalam masyarakat, penyimpangan program sosial, dan perburukan kualitas pelayanan publik adalah dampak korupsi terhadap pembangunan sosial. Dalam konteks lingkungan, korupsi dapat menyebabkan eksploitasi berlebihan sumber daya alam dan kerusakan lingkungan. Upaya pencegahan melibatkan penguatan pengawasan keuangan, transparansi, pendidikan, penguatan hukum, perlindungan whistleblower, stimulasi investasi bersih, pemberdayaan masyarakat, integrasi teknologi, kolaborasi antara pemerintah dan swasta, serta pemberdayaan lembaga anti-korupsi
Abstract:IFRS SME establishes standards that serve as recommendations for preparing financial reports for small and medium-sized businesses. SME IFRS originates from all IFRS simplifications intended to simplify financial reporting…
ng and cost-benefit analysis for SME clients. The Financial Accounting Standards for Organizations Without Public Accountability (SAK ETAP), established on May 19, 2009, continues to oversee private businesses' financial accounts. However, SAK ETAP does not give advice to private firms on the explanation of gross revenue that is directly relevant to taxes determination. As a consequence, Indonesia has established a new SAK for private firms known as the SAK EP. The use of SAK EP in the preparation of financial statements for micro, small, and medium-sized enterprises (MSME) can simplify the use of international accounting standards, lowering the higher costs associated with full IFRS implementation and the emergence of numerous new accounts and changes in financial statement presentation. New accounts include accounts for current tax, deferred tax, employee benefit duties, and post-employment benefit liabilities, as well as revised accounts for accruing costs, equity, and comprehensive income (expenses).
Abstract:Whistleblower protection in the context of the environmental and Natural Resources sector is a key element in efforts to prevent corruption and sustainable management. This sector has a direct impact on human lives and societal…
ocietal well-being, and therefore, maintaining its integrity is essential. This research outlines the importance of whistleblower protection in the environmental and natural resources sectors. The method used in this research is normative with a doctrinal approach. Protection of whistleblowers has an important role in maintaining transparency and accountability in the environmental and natural resources sectors. Through the protection provided to whistleblowers, corrupt practices can be exposed and accountability can be realized. However, challenges and limitations still exist, and concerted efforts are needed to improve the implementation and effectiveness of these laws. With continued efforts, whistleblower protection laws can become a powerful tool in promoting transparency and accountability in the environmental and natural resources sectors.
Abstract:Diabetes mellitus merupakan penyakit kronis yang ditandai dengan peningkatan kadar gula darah akibat gangguan produksi atau kerja insulin. Penatalaksanaan diabetes tidak hanya bergantung pada terapi farmakologi, tetapi juga…
uga dipengaruhi oleh pengaturan pola makan dan aktivitas fisik. Penelitian ini bertujuan untuk menganalisis perencanaan serta implementasi program diet dan aktivitas fisik pada penderita diabetes mellitus melalui pendekatan studi kasus. Metode penelitian menggunakan pendekatan deskriptif dengan desain studi kasus pada satu pasien diabetes mellitus tipe 2. Intervensi yang diberikan berupa pengaturan diet berbasis prinsip 3J (jumlah, jenis, dan jadwal makan) serta aktivitas fisik rutin. Hasil penelitian menunjukkan adanya penurunan kadar gula darah dari 245 mg/dL menjadi 165 mg/dL dalam waktu 4 minggu. Penurunan ini menunjukkan bahwa intervensi yang diberikan efektif dalam membantu pengendalian kadar gula darah serta meningkatkan kepatuhan pasien terhadap pola hidup sehat.
Hypertension is one of the most common noninfectious diseases that affects the elderly. Hypertension is also a leading cause of serious complications such as stroke, heart failure, and kidney disease. Non-pharmacological approaches such as the Mindfulness-Based Stress Reduction (MBSR) method have been proven effective in lowering blood pressure by reducing stress and increasing self-awareness. This study aims to determine the effect of relaxation therapy with the MBSR method on reducing blood pressure among elderly patients with hypertension. This research employed a quantitative approach with a quasi-experimental design. The design used was a pre-test post-test design. The sample consisted of 30 elderly selected using purposive sampling based on inclusion and exclusion criteria. The study was conducted from April 14th to June 3rd, 2025. The intervention given was an MBSR treatment program for two months, eight sessions, including mindfulness meditation, breathing exercises, and relaxation techniques. Blood pressure measurements were taken before and after the intervention. The data were analyzed using the paired t-test. The results showed a significant decrease in systolic blood pressure of P< 0.000 and diastolic blood pressure with P < 0.011 after intervention. The average reduction in systolic blood pressure was 5.13 mmHg, and in diastolic blood pressure was 4.63 mmHg. These findings indicate that the MBSR therapy is effective in helping elderly individuals manage hypertension through stress reduction and enhanced self-awareness