Abstract:The beauty and skincare industry in Indonesia is growing rapidly and promising. However, behind this growth, there has been a revelation of numerous ingredients in skincare products that do not match their claims, with many…
any containing harmful substances such as mercury, hydroquinone, and more. This issue began to surface when a beauty doctor, often referred to as the "Detective Doctor," examined and exposed skincare products suspected of being unregistered and containing dangerous ingredients. This research aims to analyze the role of health communication in raising public awareness about the skincare mafia practices through the role of the "Detective Doctor." The method used is qualitative descriptive analysis with case studies of several campaigns conducted by the "Detective Doctor" on social media and other public channels. The results show that the "Detective Doctor" not only reveals dangerous skincare products through scientific research but also plays a role in delivering information to the public via accessible communication platforms such as social media and podcasts. This campaign successfully increased public awareness of the importance of choosing safe beauty products, as well as the importance of verifying skincare product ingredients. This research highlights the significant role of health communication in combating illegal practices in the beauty industry and demonstrates how the "Detective Doctor" can be an agent of change in public health education.
Abstract:Micro, Small, and Medium Enterprises (MSMEs) are important pillars of the regional economy, yet they still face various limitations in financial management and business decision-making. A low understanding of accounting…
often leads to financial decisions being made intuitively without an adequate information base. This article aims to analyze the impact of accounting understanding on the quality of financial decision-making in culinary MSMEs in Ambon City, using the case study of Ibu Suherni La Umar's Ayam Geprek business. The research method uses a qualitative explorative approach through in-depth interviews and observation. The results showed that although the business owner has not fully implemented a formal accounting system, practical understanding related to costs, turnover, profit margins, and the use of digital platforms and non-cash payments has helped in making more rational financial decisions. The use of GoFood and QRIS was proven to increase turnover, transaction efficiency, and the financial security of the business. This study concludes that a simple understanding of accounting plays an important role in improving the quality of financial decision-making and the sustainability of culinary MSMEs.
Abstract:Disgestion is a very important process for the health and well-being of the body, if it s not properly managed, it can increase the risk of more serious health problems, one of which is Gastroesophageal Reflux Disease (GERD).…
ERD). Risk factors that may contribute to the development of GERD include poor dietary pattern, physical activity, medication use, sleep quality, lifestyle, and academic stress. This study employs an analytical and approach using a quantitative method with a cross-sectional design. The population and sample consisted of 106 students selected using purposive sampling. Data analysis was conducted using a univariate and bivariate analyses. The chi-square test result showed that dietary pattern, physical activity, medication use, sleep quality, lifestyle, and academic stress had a significant association with GERD symptoms, with p-values < 0,05. It is recommended that students pay attention to dietary patterns, physical activity, medication use, sleep quality, lifestyle, and manage stress properly to achieve better health. For the Faculty of Medicine, it is recommended that education be provided regarding the importance of maintaining stundent health, particularly in relation to dietary patterns, physical activity, medication use, sleep quality, lifestyle, and stress management. Future researchers are encouraged to further develop follow-up studies on factors associated with GERD symptoms.
Abstract:Improving Financial Literacy and Management Skills of Fisherman Groups Through Practical Accounting Education (Case Study: Seri Village, Ambon City) This community service program (PkM) aims to empower the fisherman groups…
oups in Seri Village, Ambon City, by enhancing their basic financial literacy and management skills using a practical accounting education approach. Weak financial management skills, especially in managing the fluctuating catch yields and income, are often the main obstacle to achieving economic stability and growth in the fisheries sector.
The implementation method utilized was participatory and application-based training and mentoring, tailored to the income and expenditure patterns of the fishing community. The program involved a series of workshops that simplified basic accounting concepts, such as transaction recording. The effectiveness of the program was measured by comparing the results of a pre-test and post-test to gauge the increase in knowledge, as well as through observation and questionnaires to assess changes in financial management behavior.
The results showed a significant increase in the understanding of financial management concepts among the Seri Village fishermen, evidenced by the improvement in the average post-test scores. Post-training mentoring also demonstrated positive changes in financial management practices, including the ability to set aside savings for boat/gear maintenance and the ability to control daily debt.
In conclusion, practical accounting education is an effective and crucial instrument in community empowerment programs, particularly for the fishing sector. This PkM successfully equipped the fishermen with practical tools to make better and more planned financial decisions, directly contributing to the improvement of economic independence and the well-being of the fishing families.
Abstract:This study aims to analyze the influence of business strategy and profitability on firm value, with Corporate Social Responsibility (CSR) as a mediating variable at Bank BPD DIY. This study uses a quantitative causality…
approach with a confirmatory nature, testing the extent to which the Resource-Based View (RBV) and Stakeholder Theory are confirmed in the context of the regional banking industry. Primary data were collected through a 1–5 Likert-scale questionnaire from all BPD DIY managers (census method, 163 respondents) who met the criteria of managerial position, minimum three years of service, and involvement in strategic policy. Data analysis was performed using Structural Equation Modeling-Partial Least Squares (SEM-PLS) with the assistance of SmartPLS. This involved testing the outer model (convergent validity, discriminant validity, reliability) and inner model (path coefficient, R², f², Q²) to assess the direct and indirect effects between variables. The variables studied included business strategy, profitability, CSR, and firm value, operationalized across several dimensions, including future orientation, operational efficiency, the social and environmental dimensions of CSR, and market value and corporate reputation. The instrument was independently developed based on theoretical synthesis (David & David, Houston, Teodorescu Ionescu, Carroll, and others), then validated through expert judgment before being tested for validity and reliability on pilot respondents. The results showed that business strategy had a positive effect on CSR and firm value, while profitability had a positive effect on CSR and firm value, aligning with the view that slack resources and a prospector strategy encourage stronger CSR activities and improved market perception. CSR was shown to have a positive effect on firm value and acted as a mediating variable in the relationships between business strategy and firm value and profitability and firm value. Thus, CSR implementation strengthens the transmission of the influence of strategy and financial performance on increasing firm value. These findings confirm that the integration of a sustainability-oriented business strategy, strong profitability performance, and consistent CSR implementation is a crucial combination for enhancing firm value in the regional banking sector.
Abstract:AThis study aims to empirically test and analyze the influence of Budgetary Decentralization (DP)—including the dynamics of Decentralization Curtailment—and the Effectiveness of the Internal Control System (ICS) on the Quality…
he Quality of Financial Statement Accountability (QFSA) at the Ambon City Cooperatives Office. QFSA is considered a crucial reflection of public entity responsibility, affected by the mechanism of fiscal authority allocation and the internal oversight system. This quantitative research employs a survey method, with the population being all staff involved in the financial cycle at the Ambon City Cooperatives Office (Head of Office, PPK, and PPTK). Given the limited number of relevant subjects, a Saturated Sampling (Census) technique was used. Primary data was collected via a Likert-scale questionnaire and analyzed using Multiple Linear Regression Analysis with SPSS software. Empirically, the results are expected to prove that (1) Budgetary Decentralization (including curtailment dynamics) has a significant influence on QFSA, and (2) The effectiveness of a robust ICS is positively and significantly correlated with QFSA. These findings are important for enriching the public sector accounting literature, highlighting the necessity of balancing delegated authority (decentralization) with the strengthening of internal control to achieve optimal financial statement accountability at the Local Government Unit (SKPD) level
Abstract:Work-Life Balance is an individual’s ability to maintain equilibrium between work demands and personal life. An imbalance between these aspects can lead to stress, fatigue, and decreased motivation, which negatively affect…
fect employee performance. Based on a systematic review of 10 selected journals from a total of 135 reviewed studies, it was found that Work-Life Balance has a positive influence on employee performance. Most studies show that employees who can maintain a good balance between work and personal life tend to have higher job satisfaction, stronger organizational commitment, and increased productivity. Work-Life Balance also helps reduce stress and improve focus at work. Therefore, maintaining a balance between work and personal life is an essential factor in enhancing employee performance and overall well-being.
Abstract:This study aims to analyze how governance failure became a trigger for fraud in investment management at PT ASABRI. The research employs a literature study approach. The results indicate that fraud at PT ASABRI was driven…
n by the weak implementation of corporate governance principles, particularly in terms of transparency, accountability, and independence. In addition, violations of the prudential principle and weak internal controls led to investment decisions being made without adequate risk considerations and opened opportunities for collusion between internal and external parties of the company. The findings of this study emphasize that fraud is a direct consequence of governance system failure rather than merely the actions of individuals. Therefore, this study recommends the need for comprehensive governance reform through strengthening risk management, enhancing the transparency of investment reporting, and implementing independent oversight mechanisms to prevent similar cases in the future.
Abstract:HIV/AIDS remains a major public health concern worldwide, and stigma toward People Living with HIV/AIDS (PLWHA) continues to hinder prevention and treatment efforts, particularly in regions with limited health literacy.…
In Gorontalo City, community stigma persists due to misconceptions about HIV transmission, exaggerated fears, and culturally embedded moral judgments that associate HIV with deviant behavior. This study aims to describe the level of community stigma toward PLWHA in Liluwo Village and identify factors contributing to these attitudes. Using an analytical survey with a cross-sectional design, the study involved 185 respondents selected through stratified random sampling. A structured questionnaire assessed respondents’ HIV/AIDS knowledge, religiosity, and stigmatizing attitudes. The findings reveal that 102 respondents (55.1%) demonstrated stigmatizing behaviors, characterized by avoidance of physical contact, reluctance to live near PLWHA, fear of sharing public spaces, and inaccurate beliefs about how HIV is transmitted. Meanwhile, 83 respondents (44.9%) exhibited no stigma, showing higher levels of HIV-related knowledge, a better understanding of scientific facts about transmission, and a more empathetic and inclusive approach toward PLWHA. The variation between these groups highlights the crucial role of health literacy, cultural norms, and access to accurate information in shaping community attitudes. The study concludes that reducing stigma requires comprehensive and continuous educational interventions, targeted health promotion, and active involvement of community and religious leaders to build a more supportive environment for PLWHA. Strengthening public understanding is essential to ensure equitable treatment and improve the well-being of those affected by HIV.
Abstract:The emergence of the COVID-19 pandemic in 2019 has had an impact on all aspects of life, particularly global health. Indonesia is one of the affected countries. The Indonesian government has responded to the conditions of…
f this pandemic, one of which is by imposing access restrictions to prevent the pandemic from spreading. This policy indirectly affects the community's activities, including the utilization of existing healthcare services. Meanwhile, available data show that one of the major issues that the Indonesian state is still dealing with is its status as the third country with the greatest number of TB (Tuberculosis) cases in the world, with some of the TB cases being classified as Drug-Resistant Tuberculosis (DR-TB).