Pub Date : 2023-12-25DOI: 10.54783/endlessjournal.v6i3.230
Nancy Kusbayanti, Bayu Kristianto
This paper attempts to analyze the problems faced by the duty to consult doctrine. As an implementation of Section 35 of the Constitution Act of 1982, the duty to consult was first used by the Supreme Court of Canada in the case of Haida Nation in 2004. This doctrine was employed five times by the Supreme Court between 2004 and 2010 to resolve disputes on land and its uses between indigenous people and the Canadian government. In 2018, in the case of Mikisew Cree First Nation v. Canada (Governor General in Council), the Supreme Court determined that this doctrine does not apply to the legislature. While welcomed by indigenous people and those fighting for indigenous people's rights, the duty to consult also raises other problems, namely the application of this doctrine and the legal certainty it creates, especially for businesses related to the use of natural resources.
{"title":"Problems Faced by Duty to Consult and the Protection of Aboriginal Peoples in Canada","authors":"Nancy Kusbayanti, Bayu Kristianto","doi":"10.54783/endlessjournal.v6i3.230","DOIUrl":"https://doi.org/10.54783/endlessjournal.v6i3.230","url":null,"abstract":"This paper attempts to analyze the problems faced by the duty to consult doctrine. As an implementation of Section 35 of the Constitution Act of 1982, the duty to consult was first used by the Supreme Court of Canada in the case of Haida Nation in 2004. This doctrine was employed five times by the Supreme Court between 2004 and 2010 to resolve disputes on land and its uses between indigenous people and the Canadian government. In 2018, in the case of Mikisew Cree First Nation v. Canada (Governor General in Council), the Supreme Court determined that this doctrine does not apply to the legislature. While welcomed by indigenous people and those fighting for indigenous people's rights, the duty to consult also raises other problems, namely the application of this doctrine and the legal certainty it creates, especially for businesses related to the use of natural resources.","PeriodicalId":507913,"journal":{"name":"ENDLESS: INTERNATIONAL JOURNAL OF FUTURE STUDIES","volume":"9 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-12-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139159002","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 : 2023-12-25DOI: 10.54783/endlessjournal.v6i3.232
Cindy Sandra Lumingkewas, Lili Sulastri, Kadar Nurjaman, Windy Dermawan, Politeknik Negeri, Indonesia Manado
This study analyzes the impact of sustainable investment on economic indicators by considering five main banks in Indonesia, namely PT Bank BRI (BBRI), Bank UOB Indonesia (UOYB), PT Bank Central Asia Tbk (BBCA), PT Bank Negara Indonesia Tbk (BBNI), and PT Bank BJB Tbk. (BJBR). Statistical data involving economic growth, unemployment rates, greenhouse gas emissions, and increasing added value in local communities are analyzed. The results show that sustainable investment provides a significant positive impact, creating sustainable economic growth, reducing unemployment rates, improving the welfare of local communities, and reducing environmental impacts by reducing greenhouse gas emissions. The broader implications emphasize the importance of integrating sustainability in economic policy to achieve inclusive and sustainable growth.
{"title":"Sustainable Investments: A New Model for Post-Pandemic Economic Recovery","authors":"Cindy Sandra Lumingkewas, Lili Sulastri, Kadar Nurjaman, Windy Dermawan, Politeknik Negeri, Indonesia Manado","doi":"10.54783/endlessjournal.v6i3.232","DOIUrl":"https://doi.org/10.54783/endlessjournal.v6i3.232","url":null,"abstract":"This study analyzes the impact of sustainable investment on economic indicators by considering five main banks in Indonesia, namely PT Bank BRI (BBRI), Bank UOB Indonesia (UOYB), PT Bank Central Asia Tbk (BBCA), PT Bank Negara Indonesia Tbk (BBNI), and PT Bank BJB Tbk. (BJBR). Statistical data involving economic growth, unemployment rates, greenhouse gas emissions, and increasing added value in local communities are analyzed. The results show that sustainable investment provides a significant positive impact, creating sustainable economic growth, reducing unemployment rates, improving the welfare of local communities, and reducing environmental impacts by reducing greenhouse gas emissions. The broader implications emphasize the importance of integrating sustainability in economic policy to achieve inclusive and sustainable growth.","PeriodicalId":507913,"journal":{"name":"ENDLESS: INTERNATIONAL JOURNAL OF FUTURE STUDIES","volume":"14 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-12-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139159553","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 : 2023-12-22DOI: 10.54783/endlessjournal.v6i3.228
L. Wijayanti, Avid Leonardo Sari, Mutia Pamikatsih, Tuti Dharmawati, B. S. Rintyarna
This article presents an in-depth analysis of blockchain technology's role in international aid fund management. The authors outline a conceptual framework illustrating how blockchain can be applied to improve aid monitoring systems, focusing on critical aspects such as transparency, recipient identification, and automation of fund distribution. We also discuss the ethical, security, and technology readiness challenges that may be faced in blockchain implementation. This article provides in-depth insight into how blockchain technology can address existing problems in international aid fund management by detailing concrete case studies and describing the research methods used. Research findings show that blockchain implementation has succeeded in increasing transparency, speeding up the distribution process, and optimising the use of aid funds. The article's result underscores the importance of continuing to pay attention to ethical, security, and inclusivity considerations while developing and implementing these technologies. By taking a holistic approach, using blockchain to monitor international aid funds can bring about significant positive change, increase efficiency, and support global development goals.
{"title":"Defining the Future: The Role of Blockchain Technology in Monitoring International Aid Funds","authors":"L. Wijayanti, Avid Leonardo Sari, Mutia Pamikatsih, Tuti Dharmawati, B. S. Rintyarna","doi":"10.54783/endlessjournal.v6i3.228","DOIUrl":"https://doi.org/10.54783/endlessjournal.v6i3.228","url":null,"abstract":"This article presents an in-depth analysis of blockchain technology's role in international aid fund management. The authors outline a conceptual framework illustrating how blockchain can be applied to improve aid monitoring systems, focusing on critical aspects such as transparency, recipient identification, and automation of fund distribution. We also discuss the ethical, security, and technology readiness challenges that may be faced in blockchain implementation. This article provides in-depth insight into how blockchain technology can address existing problems in international aid fund management by detailing concrete case studies and describing the research methods used. Research findings show that blockchain implementation has succeeded in increasing transparency, speeding up the distribution process, and optimising the use of aid funds. The article's result underscores the importance of continuing to pay attention to ethical, security, and inclusivity considerations while developing and implementing these technologies. By taking a holistic approach, using blockchain to monitor international aid funds can bring about significant positive change, increase efficiency, and support global development goals.","PeriodicalId":507913,"journal":{"name":"ENDLESS: INTERNATIONAL JOURNAL OF FUTURE STUDIES","volume":"43 11","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-12-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139166008","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 : 2023-12-22DOI: 10.54783/endlessjournal.v6i3.229
D. Tooy, Encup Supriatna, Muhammad Imam Ma’ruf, La Mema Parandy, Khotimatul Barki
Vertical farming is becoming the focus of attention as an innovative solution to the challenge of global food security. Urbanization and rapid population growth give rise to the need for efficient agricultural approaches to land use. This research aims to investigate the potential and impact of vertical farming on global food security through a descriptive qualitative approach. The data used in the research comes from various relevant previous research and studies. This research method involves the process of collecting data from scientific literature and previous studies, which are then processed by researchers to produce relevant findings. Through descriptive qualitative analysis, this research highlights the contribution of land use efficiency, adaptation to urban environments, and integration of advanced technologies in the context of vertical farming. The results of this research then found that vertical farming is not only an alternative but also a significant step forward in the transformation of the global agricultural sector. Supportive agricultural regulations and policies, as well as adapting technology to the local environment, are critical challenges in implementing vertical farming. However, opportunities for developing innovations in vertical farming system design and active stakeholder involvement provide a strong foundation for the growth of this industry. This research highlights that vertical farming has great potential to have a positive impact on global food security, by understanding and overcoming existing challenges.
{"title":"Towards Global Food Security: Vertical Farming as an Innovative Solution","authors":"D. Tooy, Encup Supriatna, Muhammad Imam Ma’ruf, La Mema Parandy, Khotimatul Barki","doi":"10.54783/endlessjournal.v6i3.229","DOIUrl":"https://doi.org/10.54783/endlessjournal.v6i3.229","url":null,"abstract":"Vertical farming is becoming the focus of attention as an innovative solution to the challenge of global food security. Urbanization and rapid population growth give rise to the need for efficient agricultural approaches to land use. This research aims to investigate the potential and impact of vertical farming on global food security through a descriptive qualitative approach. The data used in the research comes from various relevant previous research and studies. This research method involves the process of collecting data from scientific literature and previous studies, which are then processed by researchers to produce relevant findings. Through descriptive qualitative analysis, this research highlights the contribution of land use efficiency, adaptation to urban environments, and integration of advanced technologies in the context of vertical farming. The results of this research then found that vertical farming is not only an alternative but also a significant step forward in the transformation of the global agricultural sector. Supportive agricultural regulations and policies, as well as adapting technology to the local environment, are critical challenges in implementing vertical farming. However, opportunities for developing innovations in vertical farming system design and active stakeholder involvement provide a strong foundation for the growth of this industry. This research highlights that vertical farming has great potential to have a positive impact on global food security, by understanding and overcoming existing challenges.","PeriodicalId":507913,"journal":{"name":"ENDLESS: INTERNATIONAL JOURNAL OF FUTURE STUDIES","volume":"180 S450","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-12-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139165670","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 : 2023-11-26DOI: 10.54783/endlessjournal.v6i3.218
Sri Suwartiningsih
Krajan subvillage is one of the areas within Glawan Village, Pabelan Subdistrict, Semarang Regency. It has a population of elderly individuals aged over 75, totaling more than 5 people. Some of these elderly individuals live alone, while others reside with their children or grandchildren. The elderly engage in various forms of interaction, such as walking to their children or grandchildren's homes. Some have their offspring visit and assist with tasks like washing clothes and sweeping the floor, occurring at least twice a week for those living alone. In this digital age, the elderly also use phones for communication and interaction with their children and grandchildren. The dynamics of social interaction take place both offline and online through phone calls, not just via messaging apps. The elderly have developed habits of interacting with their families and continue to engage with the community in various activities like communal work, traditional rituals, mourning ceremonies, weddings, births, and more.
{"title":"The Dynamics of Elderly Family Interaction in Krajan, Glawan Village, Pabelan Subdistrict, Central Java, Indonesia","authors":"Sri Suwartiningsih","doi":"10.54783/endlessjournal.v6i3.218","DOIUrl":"https://doi.org/10.54783/endlessjournal.v6i3.218","url":null,"abstract":"Krajan subvillage is one of the areas within Glawan Village, Pabelan Subdistrict, Semarang Regency. It has a population of elderly individuals aged over 75, totaling more than 5 people. Some of these elderly individuals live alone, while others reside with their children or grandchildren. The elderly engage in various forms of interaction, such as walking to their children or grandchildren's homes. Some have their offspring visit and assist with tasks like washing clothes and sweeping the floor, occurring at least twice a week for those living alone. In this digital age, the elderly also use phones for communication and interaction with their children and grandchildren. The dynamics of social interaction take place both offline and online through phone calls, not just via messaging apps. The elderly have developed habits of interacting with their families and continue to engage with the community in various activities like communal work, traditional rituals, mourning ceremonies, weddings, births, and more.","PeriodicalId":507913,"journal":{"name":"ENDLESS: INTERNATIONAL JOURNAL OF FUTURE STUDIES","volume":"17 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-11-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139235607","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 : 2023-11-26DOI: 10.54783/endlessjournal.v6i3.219
Mujiyani, Sri Sapto Darmawati, Widio Purwani, Mulatsih
This study was designed to assess how the current ratio, debt to equity ratio, and net profit margin affect the stock prices of pharmaceutical firms listed on the Indonesian stock exchange from 2020 to 2022. Seven companies were chosen using purposive sampling for this analysis. The study was based on secondary data, such as the firms' annual financial reports and stock prices. A multiple linear regression approach was used for the analysis. It was found that the current ratio and net profit margin have a significant effect on stock prices individually, but the debt to equity ratio does not. When considered together, however, the current ratio, debt to equity ratio, and net profit margin do have a significant combined effect on stock prices.
{"title":"Deciphering Financial Indicators: Analyzing the Role of Current Ratio, Debt to Equity Ratio, and Net Profit Margin in Shaping Stock Prices of Pharmaceutical Companies on the Indonesian Stock Exchange (2020-2022)","authors":"Mujiyani, Sri Sapto Darmawati, Widio Purwani, Mulatsih","doi":"10.54783/endlessjournal.v6i3.219","DOIUrl":"https://doi.org/10.54783/endlessjournal.v6i3.219","url":null,"abstract":"This study was designed to assess how the current ratio, debt to equity ratio, and net profit margin affect the stock prices of pharmaceutical firms listed on the Indonesian stock exchange from 2020 to 2022. Seven companies were chosen using purposive sampling for this analysis. The study was based on secondary data, such as the firms' annual financial reports and stock prices. A multiple linear regression approach was used for the analysis. It was found that the current ratio and net profit margin have a significant effect on stock prices individually, but the debt to equity ratio does not. When considered together, however, the current ratio, debt to equity ratio, and net profit margin do have a significant combined effect on stock prices.","PeriodicalId":507913,"journal":{"name":"ENDLESS: INTERNATIONAL JOURNAL OF FUTURE STUDIES","volume":"16 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-11-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139235619","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 : 2023-11-26DOI: 10.54783/endlessjournal.v6i3.217
Darek Hans
This study explores the profound influence of the Islamic Golden Age on the technological advancements in Medieval Europe. It investigates how the innovations and knowledge from the Islamic world, particularly between the 8th and 14th centuries, were transferred to and assimilated within European societies, thereby playing a pivotal role in shaping the technological landscape of Europe. The primary aim is to delineate the extent of Islamic contributions to European technology, addressing the historical narrative that often overlooks these influences. This research seeks to bridge the gap in historical understanding and acknowledge the intercultural exchanges that have significantly impacted the development of technology. Employing a historical-analytical method, the study analyzes primary and secondary sources, including historical texts, scientific manuscripts, and archaeological findings. This approach facilitates a comprehensive understanding of the technological exchanges between the Islamic world and Europe. Key findings reveal that various technological innovations, such as advancements in mathematics, astronomy, engineering, and medicine, originated from the Islamic world and were instrumental in European technological progress. The study highlights specific instances of knowledge transfer, such as through the translation movement in Al-Andalus and the Crusades, which introduced Europe to a wealth of Islamic scholarly works and inventions. The findings underscore the importance of recognizing the Islamic Golden Age's contributions to European technology, challenging the Eurocentric view of history and science. This research contributes to a more inclusive historical narrative and underscores the value of intercultural knowledge exchange in technological advancement.
{"title":"The Golden Age of Islam and Its Impact on European Technology: A Historical Analysis","authors":"Darek Hans","doi":"10.54783/endlessjournal.v6i3.217","DOIUrl":"https://doi.org/10.54783/endlessjournal.v6i3.217","url":null,"abstract":"This study explores the profound influence of the Islamic Golden Age on the technological advancements in Medieval Europe. It investigates how the innovations and knowledge from the Islamic world, particularly between the 8th and 14th centuries, were transferred to and assimilated within European societies, thereby playing a pivotal role in shaping the technological landscape of Europe. The primary aim is to delineate the extent of Islamic contributions to European technology, addressing the historical narrative that often overlooks these influences. This research seeks to bridge the gap in historical understanding and acknowledge the intercultural exchanges that have significantly impacted the development of technology. Employing a historical-analytical method, the study analyzes primary and secondary sources, including historical texts, scientific manuscripts, and archaeological findings. This approach facilitates a comprehensive understanding of the technological exchanges between the Islamic world and Europe. Key findings reveal that various technological innovations, such as advancements in mathematics, astronomy, engineering, and medicine, originated from the Islamic world and were instrumental in European technological progress. The study highlights specific instances of knowledge transfer, such as through the translation movement in Al-Andalus and the Crusades, which introduced Europe to a wealth of Islamic scholarly works and inventions. The findings underscore the importance of recognizing the Islamic Golden Age's contributions to European technology, challenging the Eurocentric view of history and science. This research contributes to a more inclusive historical narrative and underscores the value of intercultural knowledge exchange in technological advancement.","PeriodicalId":507913,"journal":{"name":"ENDLESS: INTERNATIONAL JOURNAL OF FUTURE STUDIES","volume":"47 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-11-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139235859","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 : 2023-11-24DOI: 10.54783/endlessjournal.v6i3.215
S. S. Utami, Rofi’ah Hassan, Silvia Avira, Endang Setyaningsih
The aim of this research is to determine the influence of institutional ownership, managerial ownership, independent board of commissioners, company size and leverage on financial distress. The population used in this research is transportation and logistics companies listed on the Indonesia Stock Exchange (BEI) in 2020-2022. Using the purposive sampling method, 10 companies with a total of 30 samples were obtained that met the criteria. The types and sources of data used are quantitative data and secondary data. The data analysis technique uses multiple linear regression analysis using the SPSS version 26 application. The results of this research include institutional ownership, managerial ownership, and have no effect on financial distress. Company size has a positive effect on financial distress. Leverage has a significant negative effect on financial distress. Simultaneously, institutional ownership, managerial ownership, company size and leverage influence financial distress in transportation and logistics sector companies listed on the Indonesia Stock Exchange for the 2020-2022 period.
{"title":"The Influence of Institutional Ownership, Managerial Ownership, Firm Size, and Leverage on Financial Distress in Transportation and Logistics Sector Companies Listed on the Indonesian Stock Exchange (BEI) 2020-2022","authors":"S. S. Utami, Rofi’ah Hassan, Silvia Avira, Endang Setyaningsih","doi":"10.54783/endlessjournal.v6i3.215","DOIUrl":"https://doi.org/10.54783/endlessjournal.v6i3.215","url":null,"abstract":"The aim of this research is to determine the influence of institutional ownership, managerial ownership, independent board of commissioners, company size and leverage on financial distress. The population used in this research is transportation and logistics companies listed on the Indonesia Stock Exchange (BEI) in 2020-2022. Using the purposive sampling method, 10 companies with a total of 30 samples were obtained that met the criteria. The types and sources of data used are quantitative data and secondary data. The data analysis technique uses multiple linear regression analysis using the SPSS version 26 application. The results of this research include institutional ownership, managerial ownership, and have no effect on financial distress. Company size has a positive effect on financial distress. Leverage has a significant negative effect on financial distress. Simultaneously, institutional ownership, managerial ownership, company size and leverage influence financial distress in transportation and logistics sector companies listed on the Indonesia Stock Exchange for the 2020-2022 period.","PeriodicalId":507913,"journal":{"name":"ENDLESS: INTERNATIONAL JOURNAL OF FUTURE STUDIES","volume":"573 ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-11-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139241517","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 : 2023-11-24DOI: 10.54783/endlessjournal.v6i3.216
Dassaad, Budi Wahyudi, Dyah Palupi, Riyanti
Starting January 1, 2020, the updated lease accounting standards must be applied by all entities under PSAK 73. PSAK 73 was made because the previous lease treatment considered to be less transparent and could not meet the needs of users of financial statements related to leases made by lessees so that many users made their own adjustments to the financial statements for the lessee's side by capitalizing operating leases using limited information contained in the notes to the financial statements. The capitalization of right-of-use assets and lease liabilities results in changes to the balance sheet position and incurs rental costs, thereby affecting the income statement. The author analyzes the impact of lease accounting standards using a comparative descriptive method. This study uses primary and quantitative data in the form of financial statements of PT. GAHC from year 2019 to year 2022. The purpose of this study is to determine the application of PSAK 73 to leasing and the impact on the financial statements of PT. GAHC and look at the leverage ratio and profitability ratio of PT. GAHC. The results of the study show that the implementation of PSAK 73 at PT. GAHC from 2020 to 2022 has no significant effect on the financial statements and financial ratios due to the value of the lease liability of PT. GAHC is immaterial.
{"title":"PSAK 73 on Leases in Financial Statements: A Case Study of a Multinational Healthcare Company","authors":"Dassaad, Budi Wahyudi, Dyah Palupi, Riyanti","doi":"10.54783/endlessjournal.v6i3.216","DOIUrl":"https://doi.org/10.54783/endlessjournal.v6i3.216","url":null,"abstract":"Starting January 1, 2020, the updated lease accounting standards must be applied by all entities under PSAK 73. PSAK 73 was made because the previous lease treatment considered to be less transparent and could not meet the needs of users of financial statements related to leases made by lessees so that many users made their own adjustments to the financial statements for the lessee's side by capitalizing operating leases using limited information contained in the notes to the financial statements. The capitalization of right-of-use assets and lease liabilities results in changes to the balance sheet position and incurs rental costs, thereby affecting the income statement. The author analyzes the impact of lease accounting standards using a comparative descriptive method. This study uses primary and quantitative data in the form of financial statements of PT. GAHC from year 2019 to year 2022. The purpose of this study is to determine the application of PSAK 73 to leasing and the impact on the financial statements of PT. GAHC and look at the leverage ratio and profitability ratio of PT. GAHC. The results of the study show that the implementation of PSAK 73 at PT. GAHC from 2020 to 2022 has no significant effect on the financial statements and financial ratios due to the value of the lease liability of PT. GAHC is immaterial.","PeriodicalId":507913,"journal":{"name":"ENDLESS: INTERNATIONAL JOURNAL OF FUTURE STUDIES","volume":"30 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-11-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139240954","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}
In the dynamic environment of healthcare, hospital management constantly seeks methods to enhance performance and reduce inefficiencies. This study explores the implementation of the Lean Six Sigma (LSS) methodology in hospital management to optimize performance and minimize waste. Lean Six Sigma, a combination of Lean management and Six Sigma, is renowned for its systematic, data-driven approach in improving process efficiency and quality. We conducted a comprehensive analysis in a tertiary care hospital, employing LSS tools such as DMAIC (Define, Measure, Analyze, Improve, Control) framework, value stream mapping, and root cause analysis. The study focused on critical areas such as patient flow, inventory management, and operational processes. Our findings reveal significant improvements in patient wait times, reduction in inventory costs, and enhanced operational efficiency. The application of LSS led to a more patient-centric approach, streamlined processes, and a culture of continuous improvement within the hospital. This research contributes to the growing body of knowledge on LSS in healthcare and provides a practical framework for hospital administrators seeking to implement efficiency-enhancing strategies.
{"title":"Application of Lean Six Sigma Method in Hospital Management Process: Performance Optimization and Waste Reduction","authors":"Wendra Afriana, Febriyanti Zulyani, Tikkyrino Kurniawan","doi":"10.54783/endlessjournal.v6i3.212","DOIUrl":"https://doi.org/10.54783/endlessjournal.v6i3.212","url":null,"abstract":"In the dynamic environment of healthcare, hospital management constantly seeks methods to enhance performance and reduce inefficiencies. This study explores the implementation of the Lean Six Sigma (LSS) methodology in hospital management to optimize performance and minimize waste. Lean Six Sigma, a combination of Lean management and Six Sigma, is renowned for its systematic, data-driven approach in improving process efficiency and quality. We conducted a comprehensive analysis in a tertiary care hospital, employing LSS tools such as DMAIC (Define, Measure, Analyze, Improve, Control) framework, value stream mapping, and root cause analysis. The study focused on critical areas such as patient flow, inventory management, and operational processes. Our findings reveal significant improvements in patient wait times, reduction in inventory costs, and enhanced operational efficiency. The application of LSS led to a more patient-centric approach, streamlined processes, and a culture of continuous improvement within the hospital. This research contributes to the growing body of knowledge on LSS in healthcare and provides a practical framework for hospital administrators seeking to implement efficiency-enhancing strategies.","PeriodicalId":507913,"journal":{"name":"ENDLESS: INTERNATIONAL JOURNAL OF FUTURE STUDIES","volume":"67 3","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-11-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139266014","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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