Abstract:Hypertension is a non-communicable disease that is a global problem in both developed and developing countries and is the cause of stroke as the second death and third disability. Efforts are needed to reduce and control…
the prevalence of hypertension by utilizing nonpharmacological therapies, such as consuming young coconut water consumption. Therefore, this study aims to evaluate the effect of young coconut water consumption on reducing high blood pressure in menopausal women. A nonrandomized controlled trial study with a pretest-posttest control group design was chosen as the design of this study, which was conducted at the Community Health Center of Pekalongan, East Lampung Regency. A consecutive sampling technique was used to select eligible participants among menopausal women diagnosed with mild and moderate hypertension by medical personnel, totalling 16 treatment groups and 16 control groups. The treatment group was given the intervention of consuming young coconut water 300 ml morning and evening for seven days and taking standard hypertension medication. Meanwhile, the control group took standard hypertension medication. Participants had their blood pressure checked using an aneroid tensimeter before and after treatment. Data were analysed using a paired t-test with a confidence level (α) of 0.05 to prove the treatment effect on blood pressure reduction. The results found that the treatment of drinking young coconut water affected reducing systole blood pressure (p-value 0.016) and diastole (p-value 0.007). The average decrease in systolic and diastolic blood pressure pre and post-treatment was 11.25 mmHg and 9.87 mmHg after participants were controlled by taking standard hypertension medications. Drinking young coconut water can be used as a companion option for hypertension treatment by the community.
Abstract:The Paguyaman watershed in Gorontalo is crucial for life, but it faces land degradation and erosion. This study evaluates land conditions using satellite imagery and spatial data. Results indicate that 58.73% of the area…
is in moderate condition, while 27.4% is in poor or very poor condition. Recommendations include reforestation with local species and integrated farming systems to improve soil fertility. Regular monitoring using remote sensing technology is proposed for the early detection of vegetation changes. Collaboration between the government, community, and researchers is essential to achieving sustainable watershed management.
Abstract:The conclusion of this study indicates that the implementation of offensive and defensive strategies in the Sub-District Office has proceeded adequately. Evaluation of offensive strategy indicators, such as the approach…
among colleagues, shows a significant improvement. Although it is already quite good, further improvement is necessary, especially in terms of employees giving warnings to colleagues who violate rules. The family approach has also positively contributed to efforts to prevent bureaucratic pathologies. The weekly evaluations conducted by the section head with the team can be seen as a proactive step in maintaining performance quality. Although it is already quite good, there is a need for improvement to make these evaluations more effective in preventing and addressing violations. On the defensive strategy side, implementing mild sanctions in the form of written warnings has been effective. These sanctions are given to employees who violate rules, such as being absent without notice for 6 to 10 days. Moderate and severe sanctions have also been well implemented when needed, indicating readiness to respond to more serious violations. Overall, offensive and defensive strategies in the Sub-District Office of Pitumpanua are already quite good, but continuous improvement is needed to ensure their effectiveness in dealing with various situations and cases of bureaucratic pathologies in the future.
Abstract:This research explores the impact of technology adoption on the performance of Micro, Small, and Medium Enterprises (MSMEs) in the post-COVID-19 landscape, with a particular focus on the moderating role of market innovation.…
ion. Utilizing a Structural Equation Modeling (SEM) approach, data was collected from MSMEs to evaluate the relationships among technology adoption, market innovation, and business performance. The findings reveal that technology adoption has a significant positive effect on MSME performance, contributing to operational efficiency and improved customer engagement. However, contrary to expectations, market innovation does not significantly moderate this relationship. This suggests that the immediate benefits of technology adoption are sufficient to drive performance improvements without the need for market innovation to enhance these effects. The research highlights the importance for MSMEs to prioritize technology adoption as a strategy for resilience and growth in the wake of the pandemic, while market innovation can be pursued as a complementary initiative for long-term competitiveness. The study provides valuable insights for policymakers and practitioners aiming to support the recovery and development of MSMEs in Indonesia.
Abstract:This study investigates the influence of Accounting Knowledge and Education on the quality of MSME financial reports, focusing on the moderating role of SAK EMKM Socialization (Indonesian Financial Accounting Standards for…
or Micro, Small, and Medium Enterprises). Using survey data collected from MSME operators, the research reveals that accounting knowledge has a strong positive relationship with financial reporting quality. Education also plays a positive but weaker role, suggesting significant potential for improvement. The study finds that the socialization of SAK EMKM significantly improves the quality of MSME financial reports but does not moderate the relationship between either accounting knowledge or education and financial report quality. These findings suggest that education and accounting knowledge are fundamental in improving MSME financial reporting practices, while SAK EMKM socialization is more effective for MSMEs with limited financial literacy. This research highlights the need for tailored training programs and socialization efforts to address the specific needs of MSMEs, ensuring that all operators, regardless of educational background, can produce high-quality financial reports in line with established standards.
Abstract:This study explores the intricate relationship between corporate governance mechanisms—specifically Board Directors, Independent Commissioners, and the Audit Committee—and Accounting Conservatism, focusing on the moderating…
erating effects of Firm Size. The findings reveal that Board Directors have a statistically significant impact on Accounting Conservatism, primarily through their ability to provide oversight and challenge aggressive financial practices. However, the influence of Board Directors is moderated by Firm Size, as larger organizations often exhibit complexities that dilute their effectiveness. Similarly, the study underscores the pivotal role of Independent Commissioners in promoting conservative accounting practices. However, their impact is not amplified by Firm Size. The pressures faced by larger firms can lead to more aggressive financial reporting, thereby limiting the effectiveness of Independent Commissioners. Additionally, the Audit Committee is identified as a crucial governance mechanism in fostering Accounting Conservatism, but its effectiveness is also diminished in larger firms due to complex organizational structures. Overall, the research underscores the critical need for governance frameworks to be adaptive and tailored to the unique challenges posed by Firm Size. By recognizing and addressing these complexities, organizations can enhance the integrity and transparency of their financial reporting, thereby fostering trust among stakeholders and contributing to corporate accountability.
Abstract:This research examines the intricate relationships between company size, growth in cash flow, and stock performance, revealing complexities that challenge traditional financial analysis. While company size is often associated…
iated with stable stock performance due to advantages such as economies of scale and market power, the findings indicate that size alone does not positively impact stock performance. Furthermore, the study demonstrates that growth in cash flow does not significantly moderate the relationship between company size and stock performance. This suggests that external factors, such as regulatory changes or market sentiment, may play a more decisive role. The results underscore that cash flow, while an important indicator of financial health, does not enhance the influence of company size on stock performance, particularly in certain industries where external conditions prevail. This underscores the need for a more comprehensive evaluation approach that considers a broader range of factors when assessing stock performance. It's time to move beyond traditional metrics like profitability and cash flow growth and equip ourselves with a more robust set of tools for analysis. Ultimately, this research advocates for a multifactorial approach to stock performance evaluation, emphasizing the importance of understanding the interplay between various variables, including industry trends and macroeconomic conditions. By adopting this comprehensive perspective, investors and analysts can make more informed decisions and strategies, enhancing their ability to navigate the complexities of the financial markets.
Abstract:Penelitian ini bertujuan untuk menganalisis pengaruh pengungkapan Corporate Social Responsibility (CSR) terhadap nilai perusahaan, serta menguji peran profitabilitas sebagai variabel moderasi pada hubungan tersebut. Sampel…
el penelitian terdiri dari 87 perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) periode 2020–2024, dipilih menggunakan metode purposive sampling, sehingga diperoleh 435 unit observasi. Pengungkapan CSR diukur menggunakan indeks GRI (Global Reporting Initiative) G4, nilai perusahaan diukur dengan Tobin's Q, dan profitabilitas diproksikan dengan Return on Assets (ROA). Metode analisis yang digunakan adalah regresi moderasi (Moderated Regression Analysis/MRA) dengan data panel. Hasil penelitian menunjukkan bahwa pengungkapan CSR berpengaruh positif dan signifikan terhadap nilai perusahaan. Profitabilitas terbukti memperkuat (memoderasi secara positif) hubungan antara pengungkapan CSR dan nilai perusahaan. Temuan ini mendukung teori legitimasi dan teori sinyal, bahwa perusahaan yang secara aktif mengungkapkan aktivitas CSR dan memiliki kinerja keuangan yang baik akan lebih dipercaya oleh investor sehingga nilai perusahaan meningkat.
Abstract:Perkembangan media sosial yang masif menjadikan Generasi Z kelompok yang rentan terhadap fenomena Fear of Missing Out (FoMO). FoMO tidak hanya berdampak pada aspek psikologis, tetapi juga memengaruhi perilaku ekonomi, khususnya…
ususnya pengelolaan keuangan pribadi. Penelitian ini bertujuan untuk menganalisis pengaruh FoMO terhadap pengelolaan keuangan pribadi Generasi Z di Kecamatan Medan Timur, serta menguji peran literasi keuangan dan kontrol diri sebagai variabel moderasi. Penelitian menggunakan pendekatan kuantitatif dengan metode survei terhadap 96 responden Generasi Z yang dipilih melalui teknik purposive sampling. Data dianalisis menggunakan regresi linear dan moderated regression analysis (MRA). Hasil penelitian menunjukkan bahwa FoMO berpengaruh negatif dan signifikan terhadap pengelolaan keuangan pribadi. Literasi keuangan dan kontrol diri terbukti mampu memperlemah pengaruh negatif FoMO. Temuan ini menegaskan pentingnya penguatan literasi keuangan dan pengendalian diri dalam menghadapi tekanan sosial di era digital.
Abstract:The purpose of this research is to determine the improvement in performance and learning outcomes of Physics with the Google Form Assisted Inquiry Learning Model for Class X SMA Asuhan Daya Medan. The type of research used…
ed is classroom action research which aims to determine whether there is an increase in performance and learning outcomes of the subjects, namely students. The population of this research is all students of Class X SMA Asuhan Daya Medan. The sample is class X-IPA, totaling 25 students, who are taught using the inquiry learning model based on the concept of freedom of learning. This type of research is carried out using two cycles to achieve good learning outcomes. The instrument in this question consists of 14 multiple-choice questions with options (a, b, c, d and e) which are tested for validity, reliability and level of test difficulty. Learning outcomes are obtained using the Gain value according to the results of the hypothesis test, learning outcomes increase from ???? ̅ pre-cycle = 36.36 to ???? ̅ cycle I = 68.91 N-Gain = 0.44 and is classified as neutral. learning improvement from ???? ̅ diaphragm = 36.36 ???? ̅ cycle II = 85.09 with N-Gain = 0.74 is classified as high. The increase in learning activity ???? ̅ cycle I meeting 1 = 40.94 to ???? ̅ cycle and I fulfill the first N-Gain = 0.19 less classified as meeting 2 = 52.00, then the learning activity increases ???? ̅ cycle I 1 = 40.94 to meeting II = 66.06 seconds N With - Gain = 0.42 is classified as moderate, and the increase in active learning ???? ̅ cycle I meeting 1 = 40.91 to ???? ̅ cycle II meeting 2 = 85.09 with the third N-Gain = 0.85 is classified as high. The results of this research show an increase in performance and higher learning outcomes in the learning process using the Google Form Assisted Inquiry Learning Model for Class X of SMA Asuhan Daya Medan in the 2023/2024 academic year.