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Beyond The Number: Tone Analysis In Annual Reports, Ani Wilujeng Suryani, Dinda Tustika Apta Fauz

Jurnal Akuntansi dan Keuangan Indonesia

In making decisions, stakeholders utilize not only quantitative information but also qualitative information, such as annual reports. However, annual reports in narrative form are often used to exaggerate company performance data. One aspect that influences stakeholders’ decision is tone. This study aims to examine the impact of positive tone disclosure in management analysis reports and discussions on company value. This study was conducted on 166 financial and property companies listed on the IDX. Management analysis and discussion reports were categorized according to their tone. Using linguistic inquiry and word count software (LIWC-22), the procedure yielded more precise and consistent analysis. …

Analyzing Impact Of Esg Principles On Performance: A Perspective From Sustainability Balanced Scorecard, Idrianita Anis, Vera Avrilia

Jurnal Akuntansi dan Keuangan Indonesia

The diverse findings regarding the effects of Environmental, Social, and Governance (ESG) principles on performance are prompting the examination of these practices using Sustainability Balanced Scorecard (SBSC) as a Strategic Performance Measurement System (SPMS). Therefore, this study aimed to construct ESG principles model and index by analyzing content from annual and sustainability reports which served as indicators for governance maturity level. ESG principles were further categorized within the Triple I framework, consisting of Sustainability Intention, Integration, and Implementation. The study also used purposive sampling focusing on the best companies using ESG principles in the non-financial sector listed on the Indonesia …

The Strategies Of The Ziswaf Ctarsa Institution In Fundraising And Allocating Ziswaf, Cahyania Nursyabani, Wiwit Musaada, Nurul Huda

Journal of Middle East and Islamic Studies

Zakat, infaq, alms, and waqf (ZISWAF) are Islamic social finance instruments that contribute to improving community welfare. On this basis, the CT ARSA Foundation established the ZISWAF CTARSA Institution. This study aims to determine the strategies of the ZISWAF CTARSA Institution in managing ZISWAF funds. The research method used is descriptive-qualitative with a field study approach. The data used came from interviews and literature studies. The results showed that the ZISWAF CTARSA Institution, as a relatively new institution, has successfully managed ZISWAF funds. ZISWAF's fundraising activities have proven to be very effective, both online and offline. The distribution model of …

Comparative Study Of Halal Certification Mechanism: Indonesia, Malaysia And Mexico, Faiz Nur Faiqoh, Nur Fatwa

Journal of Middle East and Islamic Studies

This research was conducted to examine the handling and procedures for halal certification at halal certification institution in Indonesia, Malaysia as a Muslim-majority country and Mexico as a Muslim-minority country, and to analyze using the SWOT approach. Halal product certification in Indonesia is carried out by the Halal Product Guarantee Agency (BPJPH) under the auspices of the government (Ministry of Religion). The aim is to provide guarantees to the community, especially Muslims from the products consumed. And in Malaysia it is carried out by JAKIM (Department of Islamic Development Malaysia) under the post of prime minister of Malaysia. While in …

Analisis Faktor Risiko Kejadian Malaria Di Kabupaten Batu Bara Tahun 2022, Fitri Wahyuni, Tri Yunis Miko Wahyono

Jurnal Epidemiologi Kesehatan Indonesia

Malaria adalah masalah kesehatan yang serius dan dapat berakibat fatal, terutama pada kelompok risiko tinggi seperti bayi, anak kecil, dan ibu hamil. Selain itu, malaria juga menyebabkan anemia dan menurunkan produktivitas tenaga kerja. Pada tahun 2010, sekitar 65% kabupaten di Indonesia merupakan daerah endemis malaria, dan sekitar 45% penduduk di daerah endemis berisiko tertular malaria. Di Kabupaten Batu Bara, kasus malaria meningkat dari tahun ke tahun. Penelitian ini bertujuan untuk mengetahui faktor-faktor risiko kejadian malaria. Penelitian ini menggunakan kasus-kontrol dan dilakukan pada Juni 2022 di Kabupaten Batu Bara dengan melibatkan responden berusia 12 tahun ke atas sebanyak 170 sampel. Indiividu …

Pengaruh Promosi Kesehatan Melalui Media Sosial Whatsapp Terhadap Pemahaman Ibu Tentang Menu Mpasi Bergizi Di Kabupaten Sumedang, Dini Afriani, Witri Dewi Mentari, Ziana Azahra

Jurnal Epidemiologi Kesehatan Indonesia

Masyarakat menggunakan media sosial sebagai platform untuk berbagi teks, gambar, suara, dan video satu sama lain dan juga dengan pelaku bisnis. Studi ini meneliti pengetahuan ibu tentang menu makanan tambahan yang khas dan kaya nutrisi dengan menggunakan media sosial Whatsapp dan teknik video/teks dalam kelompok. Tujuannya adalah untuk mengetahui dampak dari promosi kesehatan melalui media sosial Whatsapp terhadap pemahaman para ibu mengenai menu makanan tambahan yang khas dan kaya gizi untuk bayi baru lahir. Penelitian ini menggunakan desain One Group Pre-test Post-test untuk pengujian sebelum dan sesudahnya. Dalam penelitian ini, ibu dari anak-anak berusia 6 hingga 24 bulan digunakan. Ibu …

Hubungan Penyakit Jantung Koroner Dengan Kebugaran Jasmani Pada Jemaah Haji Di Provinsi Dki Jakarta Tahun 2023, Yanti Herawati, Mondastri Korib Sudaryo

Jurnal Epidemiologi Kesehatan Indonesia

Haji adalah ibadah yang membutuhkan jasmani sehat juga bugar. Permenkes terkait tentang Istithaah Kesehatan Jemaah Haji Nomor 15 Tahun 2016 membawa konsekuensi mengedepankan pemeriksaan juga pembinaan kesehatan bagi jemaah haji sehingga mampu menyelesaikan seluruh ritual ibadahnya sesuai syariat Islam. Penelitian ini bertujuan untuk menganalisis hubungan Penyakit Jantung Koroner (PJK) terhadap kebugaran jasmani jemaah haji di Provinsi DKI Jakarta Tahun 2023. Desain studi penelitian menggunakan kohort restrospektif, dengan total sampling sebanyak 4.779 sampel serta menggunakan data sekunder dari aplikasi Siskohatkes Kementerian Kesehatan RI tahun 2023. Kriteria pemilihan sampel adalah responden yang mempunyai data pemeriksaan kesehatan tahap kedua dan hasil pengukuran kebugaran …

Determinan Kejadian Hipertensi Pada Sopir Angkot Di Terminal Depok, Khairal Ummah, Fajaria Nurcandra, Balqis Hiri Bahasoan

Jurnal Epidemiologi Kesehatan Indonesia

Hipertensi masih menjadi masalah kesehatan masyarakat dan menjadi faktor penyebab berkembangnya penyakit kardiovaskular. Indonesia memiliki prevalensi hipertensi tertinggi di kawasan Asia Tenggara hipertensi yaitu sebesar 41%. Kota Depok menjadi wilayah dengan prevalensi hipertensi tertinggi yaitu sebesar 22,7%. Oleh karena itu tujuan dilakukannya penelitian ini adalah untuk mengetahui faktor-faktor hipertensi pada sopir angkot di terminal Depok. Studi cross sectional dengan jumlah sampel 84 angkot yang diwawancara menggunakan kuesioner dan tensimeter yang dilakukan pada bulan Mei-Juni 2018. Sopir-sopir tersebut dipilih secara purposive sampling dan dilakukan analisis menggunakan uji regresi logistik. Proporsi hipertensi pada sopir angkot yaitu sebesar 64,5%. Variabel yang memiliki hubungan …

Pengaruh Komplikasi Kehamilan Terhadap Kematian Neonatal Dini Di Indonesia: Analisis Data Survei Demografi Dan Kesehatan Indonesia (Sdki) 2017, Fatimah Fatimah, Asri Adisasmita Prof

Jurnal Epidemiologi Kesehatan Indonesia

Kematian neonatal dini merupakan penyumbang 2/3 dari kematian neonatal yang merupakan indikator derajat kesejahteraan dan kesehatan bangsa. Tingkat kematian bayi di Indonesia masih cukup tinggi jika dibandingkan dengan negaranegara Asia lainnya. Komplikasi selama kehamilan diduga sebagai salah satu faktor utama penyebab kematian neonatal dini. Tujuan dari penelitian ini adalah untuk menentukan sejauh mana hubungan antara komplikasi kehamilan dan kematian neonatal dini di Indonesia. Penelitian ini mengadopsi pendekatan crosssectional menggunakan set data yang digunakan berasal dari Survei Demografi Kesehatan Indonesia 2017. Variabel dependen pada studi ini adalah kematian neonatal dini dari anak terakhir yang dilahirkan responden yang berusia 15 – 49 …

Strategies For Resilient Build Back In The Post-Flood Era: An Ahp-Dematel Technique, Muhammad Tahir, Mohd Fadzil Bin Mohd Idris

CSID Journal of Infrastructure Development

Pakistan suffered from devastating floods in 2022, causing extensive infrastructural, economic, social, and other damages. Effective risk management was notably absent in the country. Therefore, this paper identifies critical factors influencing the build-back-better (BBB) framework and resilience building. The evaluation of various strategies for risk reduction in infrastructure during floods, ensuring its resilience, is also addressed. This study employs Multi-Criteria Decision Making (MCDM) techniques, specifically the Analytic Hierarchy Process (AHP) and the Decision-Making Trial and Evaluation Laboratory (DEMATEL), to assess critical factors in BBB in the context of devastating floods. The AHP analysis effectively ranked the identified factors based on …

Retracted: Empowerment Of Increasing Economic Resilience Post Covid-19 Janjang Wulung Village Community Through Creative Economic Village Planning, Alvian Wardhana, Muhammad Ramayuda, Faza Farhan Muhammad, Acyuta Putri Nariswari, Salsa Dwi Cahya, Garin Ardi Wicaksono, Dani Rizky Dianafi, Muhammad Ivan

CSID Journal of Infrastructure Development

This article has been retracted at the request of the authors.

Reason:

1. Conflict of interest for using an open database under the assignment of “Studio Desa” on the odd semester 2020/2021 at Perencanaan Wilayah dan Kota, Universitas Brawijaya

2. The plaintiff's consideration comes from another researcher under the assignment of “Studio Desa” related to the reconstruction of Journal results and development

3. Avoid bigger conflicts, especially those related to all parties, including authors, Plaintiff parties, institutions, and all parties involved

The Publisher

Critical Success Factors In Pump Production To Increase Lean Manufacturing Project Performance, I Bayu Dwianditya, Leni Sagita Riantini, Yusuf Latief

CSID Journal of Infrastructure Development

Floods represent a significant global disaster, occurring more frequently and causing severe damage. The effective production of pumps is crucial in supporting flood infrastructure projects. Lean Manufacturing (LM) and Project Management (PM) approaches must be incorporated to improve pump production manufacturing. Therefore, this study aims to identify the critical success factors that enhance LM performance in pump production projects for flood management through surveys conducted among pump manufacturers, governmental bodies, and relevant stakeholders engaged in flood infrastructure projects. The study's results highlight the importance of understanding and analyzing project complexity, aligning pump design with project requirements, and mastering processes and …

Impact Of Auxiliary Markings On Intersection Safety, Mhd Tommy Franata, Martha Leni Siregar, Andyka Kusuma

Smart City

The rapid growth of motorcycle vehicles coupled with inadequate traffic discipline contributes to an escalating rate of traffic accidents and casualties. This study investigates the efficacy of auxiliary road markings in enhancing traffic safety and intersection performance along Lieutenant Sutopo Street, Promoter Street, and Boulevard BSD East in South Tangerang, Indonesia. Employing the Traffic Conflict Technique (TCT), the research evaluates safety enhancements and service level alterations subsequent to the installation of road markings. Preliminary observations highlight significant safety concerns and traffic conflicts at the intersection. Consequently, auxiliary road markings are strategically installed to regulate driver behavior, enhance lane discipline, and …

Synthesis, Biological Activity, And Molecular Docking Study Of Xanthenol And Its Disproportionation Products As Anticancer And Antimalarial Agents, Ardhya Ayu Pratama, Jumina Jumina, Chairil Anwar

Makara Journal of Science

Xanthone and its derivatives are well known for their broad biological activities. This research aims to investigate the anticancer and antimalarial activities of synthesized xanthenol and xanthene compounds and to elucidate their mechanisms of action through molecular docking. The xanthenol compound was obtained through xanthone reduction with sodium triacetoxyborohydride, and xanthene synthesis was studied through three different reaction conditions: uncatalyzed and catalyzed by Lewis acid or Bronsted acid. The reduction reaction produced xanthenol in 30.50% yield, whereas the three reaction conditions produced xanthene and xanthone in 39.35–75.48% yield. An anticancer assay for Vero, WiDr, HeLa, and T47D cell lines was …

Degradation Of Chlorpyrifos Residue On Tropical Inceptisol Soil With Indigenous Bacteria Treatment, Asep Kurnia, Hidayatuz Zu`Amah, Baiq Nunung Sulastri, Ria Fauriah Makmur

Makara Journal of Science

The use of soil microbes is one of the most effective methods for degrading pesticide residue in soil. Microbes can accelerate the degradation of persistent pollutants including chlorpyrifos in soil. This research aims to find soil bacteria with the greatest potential to degrade chlorpyrifos residue in tropical inceptisol soil and determine its degradation index (DI). The soil used in this experiment was collected from agricultural fields in the districts of Demak, Central Java Province, Indonesia. The experiment was performed using factorial randomize complete block design composed of two factors and four replications. The first factors were made up of two …

Identity After Impairment: Development Of An Athletic Identity Model Of Filipino Para-Athletes, Marian M. Lagundino, Marc Eric S. Reyes, Ryan Francis O. Cayubit

Makara Human Behavior Studies in Asia

Athletic Identity (AthID) is an aspect of the self-concept that refers to how one identifies with the role of an athlete and seeks acknowledgment of that role. This identity is not salient in all individuals, but AthID is activated for those who regard their athletic role as significant. Our objective was to develop a theoretical model to elucidate how Filipino para-athletes can cultivate their distinct athletic identity after acquiring a disability. The present study explored the athletic identities of 12 Filipino para-athletes, aged 24 to 63, who developed physical impairment and continued participating and competing in their chosen sports. Using …

Review On Illegal Wildlife Trade Provisions In Indonesia: Cost-Benefit Analysis And Law Enforcement, Adrianus Eryan

Indonesian Journal of International Law

Illegal wildlife trade is a crime that is rarely systematically exposed and difficult to investigate but generates extraordinary profits. As a one of mega biodiversity country in the world, Indonesia is an easy target for illegal wildlife trade. Unfortunately, existing law enforcement practices still need to be improved. There are at least two supporting factors enabling the wildlife crime: inadequate normative legal basis and weak law enforcement resulting from the high cost of crimes. The research is carried out through a series of theoretical frameworks of cost-benefit analysis and criticisms regarding ideal law enforcement practices through various court decisions. At …

European Union’S Approach To Reforming International Investment Law, Iveta Alexovičová

Indonesian Journal of International Law

The European Union (EU) continues to be a firm proponent of the international protection of foreign investments through a web of (mostly bilateral) investment agreements, initially developed and spread all over the world by its Member States. Nonetheless, shortly after acquiring its own competence in this area, the EU has joined efforts to reform the system in order to ensure greater balance between the investment protection and the states’ right to regulate in pursuance of other legitimate policy objectives. The EU has developed its own reform approach covering both substantive and procedural features of the system, and adopted an increasingly …

Improving Indonesia’S Palm Oil Sustainability Through Financing: A Study On Disconnects And Potential Policy Solutions, Wewin Wira Cornelis Wahid, Kanaya Ratu Aprillia, Deasy Ramatia, Nadya Setiawati, Syukron Subkhi, Abdul Baits Dehana Padma Swastika, Elisabeth Rianawati

Indonesian Journal of International Law

The European Union’s Second Renewable Energy Directive (RED II) has brought significant discourse on Indonesia’s palm oil sector. Following growing global initiatives in sustainable palm oil, Indonesia should focus on improving palm oil sustainability rather than rely on markets that accept the country’s palm oil as is. However, there are still disconnects in  sustainable palm oil, especially in the financial aspects. Therefore, this research aims to identify significant disconnects and propose solutions within a financing context. The disconnects include the absence of mandatory policies for sustainable palm oil financing, limited adoption of sustainability policies by smaller financiers, concerns about ISPO …

Gender-Based Service Quality Evaluation Of Multimodal Public Transportation In Dki Jakarta, Mohammad Owais, Jachrizal Sumabrata, Nahry Yusuf

Smart City

In DKI Jakarta, despite the extensive infrastructure development, there has been a significant decline in the usage of public transportation. This can be attributed to the inadequate quality of the services provided. Various studies have highlighted the significance of evaluating the quality of service in public transportation to ensure passenger satisfaction and attract new users. However, there is no agreement on the most effective methodology and suitable indicators for conducting such analyses. In addition, there is a growing recognition of the importance of promoting gender equality in multimodal public transportation (MMPT) and understanding gender differences and perceptions of MMPT services. …

The Effect Of Tax Avoidance, Tax Rate Change, And Sustainability Disclosure On Earnings Management, I Putu Hendy Bimantara Dinata, Asqolani Asqolani

Economics and Finance in Indonesia

This study aims to analyze the effect of tax avoidance, changes in tax rates, and sustainability disclosures on earnings management. The sample in this study is public companies listed on the IDX for the period 2018–2021. The results of this study indicate that tax avoidance has no effect on earnings management. In addition, after the reduction in the corporate income tax rate, companies tend to conduct earnings management to reduce revenue. In the sustainability aspect, environmental sustainability disclosure has no effect on earnings management, while social sustainability disclosure has a positive effect on earnings management. The results of this study …

Identifying Risk-Taking Behavior And Prudent Asset Allocation In Pension Funds In Indonesia, Mohammad Alvin Prabowosunu, Reza Yamora Siregar, Rosi Melati, Devan Hadrian, Rizky Rizaldi Ronaldo

Economics and Finance in Indonesia

This research aims to investigate asset allocation strategies in the pension fund industry in Indonesia in relation to liability profiles and risk-taking behavior. Utilizing data on market returns for each asset class and several financial indicators of pension funds, we applied the risk-taking behavior model proposed by Andonov & Rauh (2022) and a modified model to observe the Liability-Driven Investment (LDI) strategies of pension funds in Indonesia. We discovered that private defined contribution pension fund schemes (PPIP) tend to exhibit higher risk-taking behavior, primarily through investment allocation in equities. On the other hand, private defined benefit pension funds (PPMP) demonstrate …

When Cultural Expressions Exploited By The Right-Wing Groups: A Comparative Analysis Between The Case Of Indonesia And Germany, Yosua Praditya

Journal of Terrorism Studies

Culture is the expression of life that has been held by society for centuries, but it is possible for it to be hijacked by right-wing groups for their own purposes. Since it is an essential component in the formation of collective identities, it is misappropriated by the group to cultivate its ideology and to fragment social cohesion. The case between Indonesia and Germany has been chosen to analyse the similarities of right-wing characters in exploiting culture, including music, through the lens of Margareth Archer's cultural theory and Ulrich Beck's risk society theory, and later compared using Midlarsky’s extremism perspective. …

Implication Of Artificial Intelligence On National Security For The Nigeria Security Agencies, Musa Zakari

Journal of Terrorism Studies

The study examines the implications of AI for national security in Nigeria in the field of military logistics for Nigerian security agencies. A documentary research design was utilized for the study. Document analysis of existing policies, reports, and case studies related to AI and national security in Nigeria was utilized. The study revealed that artificial intelligence (AI) has significant prospects for national security for Nigeria's security agencies. It was revealed that AI-powered technologies enable advanced surveillance capabilities, such as facial recognition and video analytics, which aid in identifying potential threats and monitoring security situations more effectively. The Air Force uses …

Propelling Separatism Into Transnational Spaces: A Critical Analysis On The Pro-Ltte Tamil Diaspora In Canada, D.G.Niruka Sanjeewani

Journal of Terrorism Studies

Despite being less discussed, the transnational spaces of diaspora communities are often used by terror groups to achieve their ideological and political targets. Their projection of separatist claims in association with terrorist groups threatens not only the territorial control of the home state but also the security and immigration policies of the host state. Linked to these scopes, pro-Liberation Tigers of Tamil Elam (LTTE) diaspora in Canada serving as a case study in this paper to illustrate the dissemination of its separatist ideologies. In addition, this paper also analyses the current rhetoric of the Tamil diaspora for ‘federalism’ that has …

Historicising Domestic Terrorism And Boko Haram Insurgency In The North East, Nigeria: Issues And Trends, Adesola Sa Adesote, Adekunle Sunday Akande, John Ojo Abimbola

Journal of Terrorism Studies

Since the return to civil rule in 1999, Nigeria has been battling with series of violent agitations from various geo-political zones in the country. These violent agitations which have taken terror dimensions have contributed to national security threat. Terrorists’ attacks have resulted in the killings of hundreds of people and wanton destruction of property that worth billions of naira through bombings. The major thrust of this paper is to investigate the challenge of domestic terrorism with major emphasis on the activities of the dreaded militant Islamic sect, popularly known as Boko Haram since 2009. The paper argues that most of …

Mapping For Tracking Sexually Transmitted Infections By Subdistricts In Surabaya, Indonesia, Destri Susilaningrum, Brodjol Sutijo Suprih Ulama, Fausania Hibatullah, Diandra Soja Anjani

Kesmas

The 2014 shutdown localization of prostitution in Surabaya City, East Java Province, Indonesia, has given rise to an illegal prostitution industry, resulting in the spread of uncontrolled sexually transmitted infections (STIs). Mapping needs to be done to track the spread of the disease. This study used secondary data on STIs in 2020 from the Surabaya City Health Office. By using biplot analysis, this study sought to offer a detailed understanding of the distribution and dynamics of STI cases in different parts of Surabaya. The early-stage syphilis was found in Tegalsari and Krembangan Subdistricts; then, gonorrheal urethritis was found in Tandes, …

The Influences Of Medical Students' Consent To Participate In Thalassemia Research, Raditya Wratsangka, Donna Adriani, Endrico Xavierees Tungka, Aditya Krishna Murthi

Kesmas

An effective way of learning about thalassemia, a complex public health issue with multiple perspectives, is through participating in research. This study used an inductive approach to presume the influencing factors of students' consent to participate in thalassemia research voluntarily. Nested in the preliminary stage of a research series on thalassemia, this study used a consecutive sampling to recruit 140 medical undergraduates. Their knowledge, experience, and attitude to thalassemia and the perception of self-quality life were assessed using self-administered questionnaires. Blood samples were drawn for carrier screening. Students' GPAs were collected from faculty records. Of 140 participants, only 123 had …

Menstrual Personal Hygiene Behavior Among Adolescents With Physical And Intellectual Disabilities, Nur Khotimah Elfiyani, Agustin Kusumayati, Caroline Endah Wuryaningsih, Kemal Nazaruddin Siregar

Kesmas

Reproductive health for adolescents with disabilities is often disregarded, and education on personal hygiene is insufficient because some people perceive menstruation as a sensitive topic and have a false belief that adolescents with disabilities have no sexual desire. This study aimed to determine the overview of personal hygiene behavior among adolescents with physical and intellectual disabilities when facing menstruation. The method used was qualitative, with case studies, in-depth interviews, and observations for data collection. The informants comprised four adolescents aged 19-21 years, two mothers, and two therapists for special needs children. This study was conducted at two growth and development …

Prevention Of Hiv Transmission Among Men Who Have Sex With Men And Compliance With Sexual Protective Equipment, Rico Januar Sitorus, Nurafni Octavia, Merry Natalia Panjaitan, Anita Rahmiwati Rahmiwati, Rizma Adlia Syakurah, Danny Aerosta, Reymart V Sangalang, Yusri Yusri

Kesmas

Sexual orientations, such as gay, lesbian, and bisexual, are prevalent among individuals at high risk of experiencing mental health problems, including drug use, depression, emotional distress, and suicide. Therefore, this study aimed to assess the compliance of men who have sex with men with protective equipment and determine the dominant influential factors. This cross-sectional study included 187 men who had sexual intercourse with men who were recruited from two foundations based in Palembang City, Indonesia, focusing on people living with HIV/AIDS. Data were analyzed using Chi-square and binomial logistic regression. In this context, 50.8% of men who have sexual intercourse …