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All Journal Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Jurnal Ilmu Kedokteran dan Kesehatan Indonesia
Hana Salsabila
Universitas Muhammadiyah Pekajangan Pekalongan
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Health Professions Public Health

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PENGARUH TRANSFORMASI TEKNOLOGI FINANSIAL TERHADAP TRANSPARANSI PELAPORAN KEUANGAN: (STUDI BANK KONVENSIONAL BEI 2022-2024) Hana Salsabila; Khoirul Fatah
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 15 No. 2 (2026): Jurnal Maneksi (Management Ekonomi Dan Akuntansi)
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v15i2.3937

Abstract

Introduction: Financial technology transformation has become one of the main drivers of digitalization in the banking sector and is expected to enhance financial reporting transparency. This study aims to examine the effect of financial technology transformation on financial reporting transparency in conventional banks listed on the Indonesia Stock Exchange during the 2022–2024 period. Methods: This study employs a quantitative explanatory approach using secondary data obtained from annual reports and financial statements. The sample consists of 19 conventional banks selected through purposive sampling, resulting in 57 observations. The data were analyzed using panel data regression. Results: The findings indicate that financial technology transformation does not have a significant effect on financial reporting transparency at the 5% significance level. The results suggest that banking digitalization during the study period was primarily aimed at improving operational efficiency and customer service rather than strengthening the quality of public information disclosure. In addition, financial reporting transparency appears to be influenced by other factors, such as corporate governance, disclosure policies, and regulatory compliance. Conclusion and suggestion: This study concludes that financial technology transformation has not yet become a primary determinant of financial reporting transparency in conventional banks in Indonesia. Future research is recommended to include additional explanatory variables and extend the observation period to provide a more comprehensive understanding of the factors affecting financial reporting transparency. Keywords: Conventional Banking, Corporate Governance, Financial Reporting Transparency, Financial Technology Transformation, Indonesia Stock Exchange
Edukasi Manajemen Penurunan Fleksibilitas pada Lansia di Desa Kwagean Eka Syahrul Afrian; Tsamara Bunga Maulida; Khoirunnisa; Karima; Hana Salsabila; Sigit Adi Setiawan; Kurnia Al Fandi; M Wildan Purnama; Nuniek Nizmah Fajriyah; Slamet
Jurnal Ilmu Kedokteran dan Kesehatan Indonesia Vol. 5 No. 3 (2025): November : Jurnal Ilmu Kedokteran dan Kesehatan Indonesia
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jikki.v5i3.8223

Abstract

Aging is a natural process experienced by every individual and is often accompanied by various physiological changes. One of the most noticeable changes is the decline in muscle and joint flexibility among the elderly. This condition can lead to limited mobility, reduced functional ability, and difficulties in performing daily activities such as walking, bending, or doing simple household chores. Decreased flexibility is also associated with an increased risk of falls and injuries, making it an important issue in maintaining the quality of life of older adults. This study aimed to examine the effect of flexibility management education on the elderly in Kwagean Village. The research design used was pre-experimental with a one-group pre-test post-test approach. A total of 20 elderly participants were selected purposively and attended the educational program, which was conducted after regular elderly exercise sessions. The education was delivered through lectures, discussions, and demonstrations of simple exercises that can be practiced at home to maintain muscle and joint flexibility. Data were collected using a knowledge questionnaire about flexibility and the sit-and-reach test as a measure of physical ability. The results showed an increase in the average knowledge score from 65.0 in the pre-test to 85.0 in the post-test. In addition, there was an improvement in the average flexibility score from 15.2 cm to 20.8 cm after the intervention. Statistical analysis indicated a significant difference (p<0.05), meaning that flexibility management education was proven effective. These findings suggest that education combined with physical activity can positively impact both knowledge and physical ability in the elderly. Practically, such programs can be implemented regularly at the village or community health post level to prevent functional decline. Thus, flexibility management education serves as a promotive and preventive strategy to improve the quality of life and independence of older adults in carrying out daily activities.
Co-Authors Eka Syahrul Afrian Karima Khoirul Fatah Khoirunnisa Kurnia Al Fandi M Wildan Purnama Nuniek Nizmah Fajriyah Sigit Adi Setiawan Slamet Tsamara Bunga Maulida