Pub Date : 2024-01-05DOI: 10.54783/ijsoc.v6i1.1005
Nadya Fithrie Azzahra, Retno Indrawati, I. Diyatri
Wound healing is the process of recovery from injury to stop bleeding, and fibroblasts play a crucial role in the healing process and contribute to the regeneration of periodontal tissue. Turmeric extract (Curcuma longa linn.) is an alternative treatment that uses natural ingredients with antibacterial, antioxidant, and anti-inflammatory properties. The aim of this study is to demonstrate the toxicity of turmeric extract (Curcuma longa linn.) on BHK21 fibroblast cells. Turmeric extract (Curcuma longa linn.) was administered at concentrations of 100%, 50%, 25%, 12.5%, 6.25%, 3.12%, 1.56%, and 0.78% to BHK-21 fibroblast cells, and its cytotoxicity was tested using the MTT Assay. The research results show that the percentage viability of fibroblast cells decreases successively with concentrations of 100%, 50%, 25%, 12.5%, 6.25%, 3.12%, 1.56%, and 0.78%, with the highest percentage at a turmeric extract concentration of 0.78% and the lowest at a concentration of 100%. The conclusion of this study is that turmeric extract (Curcuma longa linn.) is not cytotoxic to BHK-21 fibroblast cells at concentrations of 0.78%, 1.56%, and 3.12%.
伤口愈合是从受伤到止血的恢复过程，而成纤维细胞在愈合过程中起着至关重要的作用，有助于牙周组织的再生。姜黄提取物（Curcuma longa linn.）是一种使用具有抗菌、抗氧化和抗炎特性的天然成分的替代治疗方法。本研究旨在证明姜黄提取物对 BHK21 成纤维细胞的毒性。姜黄提取物（Curcuma longa linn.）在 BHK-21 成纤维细胞中的浓度分别为 100%、50%、25%、12.5%、6.25%、3.12%、1.56% 和 0.78%，并使用 MTT 分析法检测其细胞毒性。研究结果表明，姜黄提取物浓度为 100%、50%、25%、12.5%、6.25%、3.12%、1.56% 和 0.78%时，成纤维细胞的存活率依次下降，姜黄提取物浓度为 0.78%时，成纤维细胞的存活率最高，浓度为 100%时，成纤维细胞的存活率最低。本研究的结论是，姜黄提取物（Curcuma longa linn.）在浓度为 0.78%、1.56% 和 3.12% 时对 BHK-21 成纤维细胞无细胞毒性。
{"title":"Cytotoxicity of Turmeric Extract (Curcuma longa linn.) on BHK21 Fibroblast Cells","authors":"Nadya Fithrie Azzahra, Retno Indrawati, I. Diyatri","doi":"10.54783/ijsoc.v6i1.1005","DOIUrl":"https://doi.org/10.54783/ijsoc.v6i1.1005","url":null,"abstract":"Wound healing is the process of recovery from injury to stop bleeding, and fibroblasts play a crucial role in the healing process and contribute to the regeneration of periodontal tissue. Turmeric extract (Curcuma longa linn.) is an alternative treatment that uses natural ingredients with antibacterial, antioxidant, and anti-inflammatory properties. The aim of this study is to demonstrate the toxicity of turmeric extract (Curcuma longa linn.) on BHK21 fibroblast cells. Turmeric extract (Curcuma longa linn.) was administered at concentrations of 100%, 50%, 25%, 12.5%, 6.25%, 3.12%, 1.56%, and 0.78% to BHK-21 fibroblast cells, and its cytotoxicity was tested using the MTT Assay. The research results show that the percentage viability of fibroblast cells decreases successively with concentrations of 100%, 50%, 25%, 12.5%, 6.25%, 3.12%, 1.56%, and 0.78%, with the highest percentage at a turmeric extract concentration of 0.78% and the lowest at a concentration of 100%. The conclusion of this study is that turmeric extract (Curcuma longa linn.) is not cytotoxic to BHK-21 fibroblast cells at concentrations of 0.78%, 1.56%, and 3.12%.","PeriodicalId":506437,"journal":{"name":"International Journal of Science and Society","volume":"74 5","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139450441","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2024-01-05DOI: 10.54783/ijsoc.v6i1.1003
Shaummil Hadi, Sri Wahyuni
As in other Indonesian provinces, Aceh is also experiencing demographic changes due to migration patterns. However, the migration rate in Aceh is not much significant in number compared to other provinces in Indonesia. As shown in the findings of this study. In the post-conflict and post-tsunami period, migration patterns in Aceh more influenced by economic factors. Moreover, the agricultural sector that dominates the structure of the regional GDP of Aceh unfortunately tends to decline every year in percentage and not so promising for rural household income and prompted the agricultural labour force to move to the non-agricultural sector and induces rural-urban migration. The study aims to assess the effects of land factors (agriculture) on individual migration decisions in households in four coastal villages in Bireuen district of Aceh. The research approach is the theory of economic migration. The method of analysis used in this study is statistically-descriptive and multiple linear regression analysis, to assess whether land ownership has a significant impact on the labour’s migration behaviour. In the findings of study, we found the relationship of land factor to migration pattern are both induce the “cost of opportunity” and the “hinder factor”. While land ownership does not significantly affect the likelihood of migration, other factors do. These include age, household size, composition of the household labour force, and poverty levels. This study are expected to cover the gaps in the literature on the migration and rural development studies in both Aceh and Indonesia.
{"title":"The Formation of Rural’s Labor Migration in Rural-Coastal of Aceh, Indonesia: Do Land-Factor or Other Household Characteristics Matters","authors":"Shaummil Hadi, Sri Wahyuni","doi":"10.54783/ijsoc.v6i1.1003","DOIUrl":"https://doi.org/10.54783/ijsoc.v6i1.1003","url":null,"abstract":"As in other Indonesian provinces, Aceh is also experiencing demographic changes due to migration patterns. However, the migration rate in Aceh is not much significant in number compared to other provinces in Indonesia. As shown in the findings of this study. In the post-conflict and post-tsunami period, migration patterns in Aceh more influenced by economic factors. Moreover, the agricultural sector that dominates the structure of the regional GDP of Aceh unfortunately tends to decline every year in percentage and not so promising for rural household income and prompted the agricultural labour force to move to the non-agricultural sector and induces rural-urban migration. The study aims to assess the effects of land factors (agriculture) on individual migration decisions in households in four coastal villages in Bireuen district of Aceh. The research approach is the theory of economic migration. The method of analysis used in this study is statistically-descriptive and multiple linear regression analysis, to assess whether land ownership has a significant impact on the labour’s migration behaviour. In the findings of study, we found the relationship of land factor to migration pattern are both induce the “cost of opportunity” and the “hinder factor”. While land ownership does not significantly affect the likelihood of migration, other factors do. These include age, household size, composition of the household labour force, and poverty levels. This study are expected to cover the gaps in the literature on the migration and rural development studies in both Aceh and Indonesia.","PeriodicalId":506437,"journal":{"name":"International Journal of Science and Society","volume":"5 8","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139449902","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2024-01-05DOI: 10.54783/ijsoc.v6i1.1012
Budiandru, Basyiruddin Nur
Financial statements provide information about a company's financial health and performance. Fraud involves deceit created for personal or group gain and can occur within financial reports. The Fraud Diamond model serves as a tool for fraud detection, while the M-Score method detects the financial health of a company. This research explores how profitability influences the relationship between fraud diamond variables and M-Score, aiming to prove whether profitability has an impact on the relationship between at least one fraud diamond variable and M-Score. Moderation Regression Analysis, facilitated by Microsoft Excel and SPSS, is employed as the analytical tool. The study utilizes data samples from Bank Mega Syariah, Bank Syariah Bukopin, Bank Syariah Indonesia, Bank Victoria Syariah, Bank Aladin Syariah, and BPD Riau Kepri Syariah for the period 2020-2022. The findings indicate that profitability strengthens the relationship between independent variables and dependent variables. Moreover, the moderating variable interactions significantly moderate 3 out of 5 X variables against Y. This research aims to fill knowledge gaps, provide deeper understanding, and make a significant contribution to the development of financial management theory. It also offers practical guidance for business stakeholders facing complex and dynamic challenges.
{"title":"Fraud Diamond Theory Detection on M-Score with Profitability as a Moderating Variable: A Case Study on Sharia Banking Companies","authors":"Budiandru, Basyiruddin Nur","doi":"10.54783/ijsoc.v6i1.1012","DOIUrl":"https://doi.org/10.54783/ijsoc.v6i1.1012","url":null,"abstract":"Financial statements provide information about a company's financial health and performance. Fraud involves deceit created for personal or group gain and can occur within financial reports. The Fraud Diamond model serves as a tool for fraud detection, while the M-Score method detects the financial health of a company. This research explores how profitability influences the relationship between fraud diamond variables and M-Score, aiming to prove whether profitability has an impact on the relationship between at least one fraud diamond variable and M-Score. Moderation Regression Analysis, facilitated by Microsoft Excel and SPSS, is employed as the analytical tool. The study utilizes data samples from Bank Mega Syariah, Bank Syariah Bukopin, Bank Syariah Indonesia, Bank Victoria Syariah, Bank Aladin Syariah, and BPD Riau Kepri Syariah for the period 2020-2022. The findings indicate that profitability strengthens the relationship between independent variables and dependent variables. Moreover, the moderating variable interactions significantly moderate 3 out of 5 X variables against Y. This research aims to fill knowledge gaps, provide deeper understanding, and make a significant contribution to the development of financial management theory. It also offers practical guidance for business stakeholders facing complex and dynamic challenges.","PeriodicalId":506437,"journal":{"name":"International Journal of Science and Society","volume":"60 3","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139383520","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2024-01-05DOI: 10.54783/ijsoc.v6i1.1010
Ahmad Barri Barri, Budiandru
Global warming, including droughts, rising sea levels, melting polar ice caps, and solar storms, poses a very serious and significant threat to the planet due to current climate change. Green Buildings (GB) are buildings that achieve significant and measurable results in saving energy, water, and other resources by applying BGH principles based on the function and classification of the project. The Indonesian government's latest regulation, through the Technical Guidance on BGH Performance Evaluation Standards of the Ministry of Public Works and Public Housing (PUPR) for 2022, is a way to reduce carbon emissions and achieve the net zero emissions (NZE) target by 2060. Regulatory Review: This study aims to analyze the factors that most influence the implementation of green buildings by the Minister of Public Works and Public Housing ministry of high-rise office buildings in indonesia towards increasing costs using the hybrid dynamic method, using Structural Equation Modeling (SEM) - Partial Least Square (PLS).
{"title":"Application of the Green Building Concept (BGH) in High-Rise Office Buildings Based on Hybrid Dynamics to Improve Cost Performance","authors":"Ahmad Barri Barri, Budiandru","doi":"10.54783/ijsoc.v6i1.1010","DOIUrl":"https://doi.org/10.54783/ijsoc.v6i1.1010","url":null,"abstract":"Global warming, including droughts, rising sea levels, melting polar ice caps, and solar storms, poses a very serious and significant threat to the planet due to current climate change. Green Buildings (GB) are buildings that achieve significant and measurable results in saving energy, water, and other resources by applying BGH principles based on the function and classification of the project. The Indonesian government's latest regulation, through the Technical Guidance on BGH Performance Evaluation Standards of the Ministry of Public Works and Public Housing (PUPR) for 2022, is a way to reduce carbon emissions and achieve the net zero emissions (NZE) target by 2060. Regulatory Review: This study aims to analyze the factors that most influence the implementation of green buildings by the Minister of Public Works and Public Housing ministry of high-rise office buildings in indonesia towards increasing costs using the hybrid dynamic method, using Structural Equation Modeling (SEM) - Partial Least Square (PLS).","PeriodicalId":506437,"journal":{"name":"International Journal of Science and Society","volume":"20 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139450052","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2024-01-05DOI: 10.54783/ijsoc.v6i1.1001
Dedeh Kartini, Sri Anggraini Kusuma Dewi
The presence of information technology generally has a fairly high positive impact on society. This can help facilitate various community activities. However, unfortunately, there is a lot of misuse of this technology, so as a result there is a need to learn the norms for using technology, especially among students. This research then aims to look at strategies for developing PKN methods so that they can foster digital citizenship by utilizing information and communication technology in schools. This research will be carried out using a qualitative approach. The population used in this research was class XI students at Rawamerta State Vocational School. The results of this research then found that increasing understanding of the concept of digital citizenship can be stimulated through the preparation of Citizenship Education materials that attract students' interest. The attraction of a topic will be an incentive for students to be more active in learning, especially when the material is integrated into the context of everyday life. Contextual digital citizenship material can be presented in the form of concrete experiences, making it easier for students to understand the learning content. Thus, the development of digital citizenship can be successful through this approach.
{"title":"Development of the Citizenship Education Method in Fostering Digital Citizenship Through Information and Communication Technology in Schools","authors":"Dedeh Kartini, Sri Anggraini Kusuma Dewi","doi":"10.54783/ijsoc.v6i1.1001","DOIUrl":"https://doi.org/10.54783/ijsoc.v6i1.1001","url":null,"abstract":"The presence of information technology generally has a fairly high positive impact on society. This can help facilitate various community activities. However, unfortunately, there is a lot of misuse of this technology, so as a result there is a need to learn the norms for using technology, especially among students. This research then aims to look at strategies for developing PKN methods so that they can foster digital citizenship by utilizing information and communication technology in schools. This research will be carried out using a qualitative approach. The population used in this research was class XI students at Rawamerta State Vocational School. The results of this research then found that increasing understanding of the concept of digital citizenship can be stimulated through the preparation of Citizenship Education materials that attract students' interest. The attraction of a topic will be an incentive for students to be more active in learning, especially when the material is integrated into the context of everyday life. Contextual digital citizenship material can be presented in the form of concrete experiences, making it easier for students to understand the learning content. Thus, the development of digital citizenship can be successful through this approach.","PeriodicalId":506437,"journal":{"name":"International Journal of Science and Society","volume":"2 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139450201","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
I. Putu, Khrisna Raka, R. J. Pio, Wehelmina Rumawas
This research aims to determine and analyze the influence of Training and Career Development on Employee Motivation and Performance at Airnav Indonesia Manado Branch Office. This study uses a quantitative approach. The population in this study were all functional employees of AirNav Indonesia Manado Branch Office. The data collection technique is by distributing questionnaires, while secondary data is collected through literature study after reading various literature. The data analysis technique uses the Partial Least Square Structural Equation Model (PLS-SEM) method with the help of SmartPLS software version 4. The findings of this study reveal that Training and Career Development has a positive and significant effect on motivation. Training and Motivation has a positive and significant effect on employee performance, whereas Career Development has no effect on Employee Performance. Meanwhile Motivation can mediates the effect of training and career development on employee performance.
{"title":"Effect of Training and Career Development on Motivation and Employee Performance","authors":"I. Putu, Khrisna Raka, R. J. Pio, Wehelmina Rumawas","doi":"10.54783/ijsoc.v6i1.996","DOIUrl":"https://doi.org/10.54783/ijsoc.v6i1.996","url":null,"abstract":"This research aims to determine and analyze the influence of Training and Career Development on Employee Motivation and Performance at Airnav Indonesia Manado Branch Office. This study uses a quantitative approach. The population in this study were all functional employees of AirNav Indonesia Manado Branch Office. The data collection technique is by distributing questionnaires, while secondary data is collected through literature study after reading various literature. The data analysis technique uses the Partial Least Square Structural Equation Model (PLS-SEM) method with the help of SmartPLS software version 4. The findings of this study reveal that Training and Career Development has a positive and significant effect on motivation. Training and Motivation has a positive and significant effect on employee performance, whereas Career Development has no effect on Employee Performance. Meanwhile Motivation can mediates the effect of training and career development on employee performance.","PeriodicalId":506437,"journal":{"name":"International Journal of Science and Society","volume":"75 11","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139450425","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2024-01-05DOI: 10.54783/ijsoc.v6i1.1000
Ardhani Wahyu, Eka Pramudya, Handar Beni, Dwi Prasetyo, J. A. Wempi
After the Covid-19 epidemic, there has been a change in working style from people who are required to work from home to working from anywhere. Digital Nomad is a trend that has become popular in Indonesia since the government announced that people can work hybridly. This trend entered through Instagram social media, where tourists come and work in Bali, or what we know as Work from Bali. Seeing how this phenomenon has developed, it is now important to understand the application of digital nomads in post-pandemic Indonesia. This research uses interpretive qualitative methods so that researchers can interpret digital nomad trends, while data collection is carried out through document studies and literature studies. The results of this study show that the use of the digital nomad concept is growing in Indonesia, and many companies and government institutions are implementing remote working, thus supporting this trend to continue as long as we work digitally.
{"title":"Digital Nomad Work Trends in Indonesia After the Pandemic","authors":"Ardhani Wahyu, Eka Pramudya, Handar Beni, Dwi Prasetyo, J. A. Wempi","doi":"10.54783/ijsoc.v6i1.1000","DOIUrl":"https://doi.org/10.54783/ijsoc.v6i1.1000","url":null,"abstract":"After the Covid-19 epidemic, there has been a change in working style from people who are required to work from home to working from anywhere. Digital Nomad is a trend that has become popular in Indonesia since the government announced that people can work hybridly. This trend entered through Instagram social media, where tourists come and work in Bali, or what we know as Work from Bali. Seeing how this phenomenon has developed, it is now important to understand the application of digital nomads in post-pandemic Indonesia. This research uses interpretive qualitative methods so that researchers can interpret digital nomad trends, while data collection is carried out through document studies and literature studies. The results of this study show that the use of the digital nomad concept is growing in Indonesia, and many companies and government institutions are implementing remote working, thus supporting this trend to continue as long as we work digitally.","PeriodicalId":506437,"journal":{"name":"International Journal of Science and Society","volume":"7 6","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139449822","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2024-01-05DOI: 10.54783/ijsoc.v6i1.1008
Ulin Yasis
This research aims to examine the impact of variables such as government accounting standards, internal control systems, and statutory laws on the quality of financial reporting. This study employs a quantitative methodology grounded in a positivist perspective. This research is explanatory in nature and employs a purposive sample strategy, which involves selecting participants based on specific criteria or factors. Based on the findings of hypothesis testing, it can be inferred that the variables related to the implementation of SAP, SPI, and compliance with statutory regulations have a substantial impact on the quality of financial reports, both collectively and individually.
{"title":"Influence of Government Accounting Standards, Systems Internal Control, Regulatory Compliance Legislation on Quality Financial Statements","authors":"Ulin Yasis","doi":"10.54783/ijsoc.v6i1.1008","DOIUrl":"https://doi.org/10.54783/ijsoc.v6i1.1008","url":null,"abstract":"This research aims to examine the impact of variables such as government accounting standards, internal control systems, and statutory laws on the quality of financial reporting. This study employs a quantitative methodology grounded in a positivist perspective. This research is explanatory in nature and employs a purposive sample strategy, which involves selecting participants based on specific criteria or factors. Based on the findings of hypothesis testing, it can be inferred that the variables related to the implementation of SAP, SPI, and compliance with statutory regulations have a substantial impact on the quality of financial reports, both collectively and individually.","PeriodicalId":506437,"journal":{"name":"International Journal of Science and Society","volume":"46 2","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139450087","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Going concern for business is always a major issue that is considered by the management. The going concern audit opinion is one of the elements that displays the findings of the business continuity assessment. It can provide credibility that will affect investors' confidence in investing, and provide guarantees for companies that have potential issues related to their going concern. The goal of this study was to investigate how going concern audit opinion was impacted by eco-efficiency, the number of audit committees, and sustainability reports. Based on mining companies listed between 2020 and 2022 on the Indonesia Stock Exchange (IDX), the research was conducted. This study makes use of secondary data in the form of financial statements. Structural Equation Modeling - Partial Least Square (SEM-PLS) is the data analysis method used. The findings demonstrated that going concern audit opinions are significantly impacted by eco efficiency, the number of audit committees, and sustainability reports.
{"title":"The Effect of Eco Efficiency, Number of Audit Committees and Sustainability Report on Going Concern Audit Opinion","authors":"Andika Eka Putra, Dian Saputra","doi":"10.54783/ijsoc.v6i1.993","DOIUrl":"https://doi.org/10.54783/ijsoc.v6i1.993","url":null,"abstract":"Going concern for business is always a major issue that is considered by the management. The going concern audit opinion is one of the elements that displays the findings of the business continuity assessment. It can provide credibility that will affect investors' confidence in investing, and provide guarantees for companies that have potential issues related to their going concern. The goal of this study was to investigate how going concern audit opinion was impacted by eco-efficiency, the number of audit committees, and sustainability reports. Based on mining companies listed between 2020 and 2022 on the Indonesia Stock Exchange (IDX), the research was conducted. This study makes use of secondary data in the form of financial statements. Structural Equation Modeling - Partial Least Square (SEM-PLS) is the data analysis method used. The findings demonstrated that going concern audit opinions are significantly impacted by eco efficiency, the number of audit committees, and sustainability reports.","PeriodicalId":506437,"journal":{"name":"International Journal of Science and Society","volume":"12 4","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139450100","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2024-01-05DOI: 10.54783/ijsoc.v6i1.1006
Sri Maulidiah, Rahyunir Rauf, Zainal, Muhammad Hafizh Rahyunir
Residual affairs, better known as general government affairs (UPU), will be less likely to exist if the more detailed the classification of government affairs. The basis for this research was carried out because the re-emergence of UPU regulations in Law No. 23 of 2014 concerning regional government which previously in Law No. 32 of 2004 was not clearly regulated or even mentioned but appeared to be regulated regarding general government duties (TUP). In practice, UPU in local governments and sub-district governments still has many problems and confusions in implementation, especially related to UPU planning. The purpose of this research is to analyze the implementation of related UPU in the preparation of planning carried out by the Mandau sub-district government, and design the right model related to UPU planning in the sub-district. The approach used in this study is qualitative method of explosive descriptive type. The preparation of the District UPU in planning programs and activities asks for input and proposals from OPD and vertical agencies. In practice, the predetermined planning is submitted to the Regent of Bengkalis to be submitted in the local government work plan which for budgeting is sourced from the APDB which should be submitted to the central government and budgeted through the APBN. The right model in implementing future UPU planning is to make UPU an attributive authority for sub-districts.
{"title":"Model of General Government Affairs in Mandau Sub-District, Bengkalis Regency, Riau: Dilemmatic in Planning Preparation","authors":"Sri Maulidiah, Rahyunir Rauf, Zainal, Muhammad Hafizh Rahyunir","doi":"10.54783/ijsoc.v6i1.1006","DOIUrl":"https://doi.org/10.54783/ijsoc.v6i1.1006","url":null,"abstract":"Residual affairs, better known as general government affairs (UPU), will be less likely to exist if the more detailed the classification of government affairs. The basis for this research was carried out because the re-emergence of UPU regulations in Law No. 23 of 2014 concerning regional government which previously in Law No. 32 of 2004 was not clearly regulated or even mentioned but appeared to be regulated regarding general government duties (TUP). In practice, UPU in local governments and sub-district governments still has many problems and confusions in implementation, especially related to UPU planning. The purpose of this research is to analyze the implementation of related UPU in the preparation of planning carried out by the Mandau sub-district government, and design the right model related to UPU planning in the sub-district. The approach used in this study is qualitative method of explosive descriptive type. The preparation of the District UPU in planning programs and activities asks for input and proposals from OPD and vertical agencies. In practice, the predetermined planning is submitted to the Regent of Bengkalis to be submitted in the local government work plan which for budgeting is sourced from the APDB which should be submitted to the central government and budgeted through the APBN. The right model in implementing future UPU planning is to make UPU an attributive authority for sub-districts.","PeriodicalId":506437,"journal":{"name":"International Journal of Science and Society","volume":"59 4","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139449838","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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