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All Journal Jurnal Akuntansi Bisnis dan Ekonomi (JABE) Informasi dan Promosi Kesehatan
Rosyadi, Imran
Unknown Affiliation
Economics, Econometrics & Finance Health Professions Medicine & Pharmacology Nursing Public Health Social Sciences

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Smartphone Video Education-Based Diaphragmatic Respiratory Intervention As An Effort To Improve The Comfort Of Breast Cancer Patients Who Undergoing Chemotherapy At Arifin Achmad Hospital Riau Province Defi Eka Kartika; Rosyadi, Imran; Sandra; Noviyani, Dwi; Veralia; Yolanda, Martha
Infomasi dan Promosi Kesehatan Vol 3 No 1 (2024): Informasi dan Promosi Kesehatan
Publisher : Sahabat Publikasi Kuu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58439/ipk.v3i1.213

Abstract

Chemotherapy drugs have a systemic effect that can kill cancer cells as well as healthy cells, causing discomfort to breast cancer patients due to the side effects of the treatment. One of the non-pharmacological treatments to reduce the symptoms of discomfort in breast cancer patients undergoing chemotherapy is diaphragmatic breathing which has benefits for mental and physical health. This study aims to determine the effect of diaphragmatic breathing intervention based on smartphone video education as an effort to increase the comfort of breast cancer patients undergoing chemotherapy. This research uses a Quasy Experiment With Pre-Test-Post-Test design. Diaphragmatic breathing exercise intervention was carried out for 10 minutes with a frequency of 3 times a day until day 7 after chemotherapy. Data were analyzed using the Wilxocon test. The research results in this study show the influence of diaphragmatic breathing exercises on the comfort of breast cancer patients undergoing chemotherapy. Conclusion: nurses are advised to educate breast cancer patients undergoing chemotherapy to carry out this intervention while at home.
Ensuring Compliance and Mitigating Reporting Risks under PP 43/2025: A Governance-Based Perspective on Indonesia’s New Financial Reporting Regime Rini, Retno Puspa; Rosyadi, Imran
Jurnal Akuntansi Bisnis dan Ekonomi (JABE) Vol 12 No 1 (2026): Jurnal Akuntansi Bisnis dan Ekonomi (JABE)
Publisher : Universitas Widyatama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33197/jabe.vol12.iss1.2026.3486

Abstract

This study examines Indonesia’s Government Regulation No. 43 of 2025 (PP 43/2025), a major reform that restructures national financial reporting obligations by mandating standardized financial statements, digital submission through the Platform Bersama Pelaporan Keuangan (PBPK), competency and integrity requirements for preparers, and formal management responsibility for reporting accuracy. Positioned within governance theory, compliance scholarship, digital financial reporting research, and COSO’s internal control framework, this study employs a qualitative exploratory approach and regulatory mapping to analyse the implications of PP 43/2025 from the perspective of financial statement preparers. The findings demonstrate that PP 43/2025 substantially elevates accountability and transparency through centralized, real‑time, and multi‑agency access to financial statements; however, it simultaneously intensifies compliance pressure and creates new categories of reporting risk—including misstatement risk, governance liability, technological vulnerability, and human‑capital constraints. PBPK’s role as the single authoritative reporting channel increases the visibility and durability of errors, making robust internal controls and governance oversight essential prerequisites for compliance. The study proposes a governance‑based reporting framework that integrates regulatory obligations, COSO‑aligned control mechanisms, and organisational governance structures to mitigate preparer‑side risks. Conceptually, the research advances understanding of how digital regulatory infrastructures reshape financial reporting governance in emerging markets. Practically, it offers preparers, auditors, and regulators a structured foundation for strengthening reporting readiness and internal governance capabilities under the new regulatory regime
Co-Authors Defi Eka Kartika Noviyani, Dwi Rini, Retno Puspa Sandra Veralia Yolanda, Martha