Article Per Year (5 Year)
p-Index From 2020 - 2025
0.444
P-Index
This Author published in this journals
All Journal Journal of Business, Management, and Accounting Lasalle Health Journal
Yessica
Unknown Affiliation
Economics, Econometrics & Finance Education Health Professions Nursing Public Health Social Sciences Other

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
VALUE RELEVANCE & PREDICTIVE VALUE OF COMPREHENSIVE INCOME FROM ENTITIES LISTED IN ISE Yessica
Journal of Business, Management, and Accounting Vol 2 No 1 (2020): March
Publisher : STIE Kusuma Negara

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

After the convergence of IFRS in Indonesia, according to Statement of Financial Accounting Standards 1, economic entity are obliged to provide information about comprehensive income in their financial statement. The change of regulation is expected to increase earning quality, measured by value relevance and predictive value. The purpose of this research is to know deeper about the impact of IFRS convergence in Indonesia, especially related to the presentation of comprehensive income, to the quality of net income and comprehensive income, measured by value relevance and predictive value. Further, the value relevance and predictive value of comprehensive income will be compared to the value relevance and predictive value of net income. This research used the quantitative approach, with the sample from entities listed in Indonesia Stock Exchange in the year of 2011-2014, except for financial sector firm. The result shows that there are significant value relevance and predictive value whether for comprehensive income or net income. But, if the value relevance and predictive value of both incomes are compared, the finding show that net income is superior to net income. But it is important to note that the superiority of net income compared to comprehensive income is not significant.
EFEKTIVITAS EDUKASI DAN TERAPI PERMEN NIKOTIN TERHADAP PENURUNAN PERILAKU MEROKOK REMAJA Yessica; Natalia; Sumilat, Vervando
Lasalle Health Journal Vol. 2 No. 1 (2023)
Publisher : Fakultas Keperawatan, Universitas Katolik De La Salle Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Introduction: Smoking is a phenomenal act that has now become a habit for most of the surrounding community, especially teenagers. In a cigarette there are several kinds of ingredients that are very dangerous for the health of the body, namely carbon monoxide, tar, and nicotine substances. Therefore, it is necessary to provide nursing action to minimize smoking behavior. The intended action is in the form of education or therapy that is useful for improving the quality of health for everyone. Objective: To determine the effectiveness of providing education and nicotine candy therapy on reducing adolescent smoking behavior. Methods: This study used a pre-experimental design with a one-group pre-test-post-test design approach. The population in this study amounted to 30 people, namely all of them who smoked in adolescents in Klabat Village, North Minahasa Regency. Sampling research using total sampling. Education was given once, after which 28 nicotine candies were given which the respondent consumed for 2 weeks. The instrument used was a smoking behavior questionnaire. Results: The results of the analysis using the Paired T-test found that the mean pre-test was 32.16 and the post-test decreased to 27.70. Meanwhile, the p-value was 0.000 (p-value < 0.05) so that Ho was rejected and Ha was accepted, meaning that there was a significant difference in the decrease in smoking behavior before and after the administration of education and nicotine gum therapy. Conclusion: Providing education on nicotine candy therapy is effective in reducing adolescent smoking behavior in Klabat Village, North Minahasa Regency.
Co-Authors Natalia Vervando Janter Sumilat