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All Journal HAYATI Journal of Biosciences Jurnal Penelitian dan Pengembangan Pendidikan BIOTROPIA - The Southeast Asian Journal of Tropical Biology Record and Library Journal Jurnal Media Gizi Indonesia (MGI) Tropical Animal Science Journal Pendas : Jurnah Ilmiah Pendidikan Dasar Jurnal Ilmiah Adiraga : Jurnal Penelitian Olahraga AL-HAYAT: Journal of Biology and Applied Biology Jurnal SPORTIF : Jurnal Penelitian Pembelajaran Jurnal Ilmu Pendidikan (JIP) STKIP Kusuma Negara Darmabakti Cendekia: Journal of Community Service and Engagements Jurnal Sistem Teknik Industri Buana Ilmu Journal Sport Science Indonesia (JASSI) JURNAL GEOGRAFI Geografi dan Pengajarannya Indian Journal of Forensic Medicine & Toxicology Jurnal Pendidikan Berajah Journal Jurnal Olahraga dan Kesehatan Indonesia (JOKI) International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Bulletin of Community Engagement PRIMA : Portal Riset dan Inovasi Pengabdian Masyarakat Jurnal Penelitian Geografi (JPG) Aptekmas : Jurnal Pengabdian Kepada Masyarakat Jurnal Teknik Mesin Mechanical Xplore Indonesian Community Development Journal (ICODEV) JURNAL ABDIKARYASAKTI JOURNAL OF MEDICAL RECORDS AND HELATH INFORMATION Jurnal Mahasiswa Manajemen dan Akuntansi Pangripta Jurnal Ilmiah Kajian Perencanaan Pembangunan Triwikrama: Jurnal Ilmu Sosial Jurnal Berita Ilmu Keperawatan jurnal pokok anggur Jurnal Abdikarya Pembangunan Masterpiece: Journal of Islamic Studies and Social Sciences Equivalent : Journal of Economic, Accounting and Management Journal of Management Entrepreneur and Cooperative Jurnal Pengabdian Eksplorasi Humaniora Strategi : Jurnal Manajemen Journal of Business Transformation and Strategy Future Space: Studies in Geo-Education Hipotenusa: Journal of Mathematical Society Journal Economic Business Innovation Advances in Environmental Innovation (ANEVA) Journal of Strength and Conditioning Economics Learning Experience & Social Thinking Education Journal Kajen: Jurnal Penelitian dan Pengembangan Pembangunan ALFABETA
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Unpacking the role of digital trust and innovation in sustaining peer-to-peer business continuity is essential for modern business operations Amrulloh, Amri; Dwi Wibawa, Koerniawan; Sugiharto
Journal Economic Business Innovation Vol. 2 No. 1 (2025): April
Publisher : Inovasi Analisis Data

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69725/jebi.v2i1.216

Abstract

Purpose: The objective of this study is to examine the impact of customer sentiment, digital trust, and service innovation on business continuity. The study will examine how operational flexibility serves as a moderating variable for peer-to-peer accommodation hosts in Indonesia.Method: A quantitative approach was employed, yielding 300 valid responses from active short-term rental hosts in Bali, Yogyakarta, and Bandung. Structural equation modeling (SEM) in SmartPLS was used to examine the direct and moderating effects.Findings: There are statistically significant positive relationships between customer sentiment, digital trust, service innovation, and business continuity. Additionally, operational flexibility significantly moderates the two relationships, amplifying the effect of the driving factors.Novelty: This study incorporates digital trust and service innovation as mediators and operational flexibility as a moderator to provide a comprehensive model for understanding the sustainability of the peer-to-peer accommodation business in the post-pandemic digital era.Implications: The results have important implications for digital platform managers and policymakers regarding strengthening platform trust, stimulating innovation, and creating flexibility to ensure the long-term sustainability of peer-to-peer firms.
Pengaruh Kualitas Audit, Sales Growth dan Profitabilitas terhadap Manajemen Laba pada Perusahaan IDX30 Tahun 2021-2023 Intan Nur Nilamsari; Sugiharto; Yopie Diondy Kurniawan
Equivalent : Journal of Economic, Accounting and Management Vol. 3 No. 2 (2025): Equivalent : Journal of Economic, Accounting and Management
Publisher : CV. Doki Course and Training

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61994/equivalent.v3i2.1155

Abstract

Abstract : This study aims to determine the effect of audit quality, sales growth, and profitability on earnings management in IDX30 companies from 2021 to 2023. This research is conducted using a quantitative approach with a sample size of 11 companies, utilizing secondary data in the form of financial statements. The results of this research show that audit quality and profitability have no effect on earnings management, while sales growth have an effect on earnings management in IDX30 companies from 2021-2023. Audit quality, sales growth, dan profitability simultaneously have no effect on earnings management in IDX30 companies from 2021-2023. The results are expected to provide insights into the factors influencing earnings management in IDX30 companies. Abstrak : Penelitian ini bertujuan untuk mengetahui pengaruh kualitas audit, sales growth dan profitabilitas terhadap manajemen laba pada Perusahaan IDX30 tahun 2021-2023. Penelitian ini dilakukan dengan pendekatan kuantitatif dengan jumlah sampel 11 perusahaan dengan menggunakan data sekunder berupa laporan keuangan. Hasil dari penelitian ini menunjukkan bahwa kualitas audit dan profitabilitas tidak berpengaruh terhadap manajemen laba, sedangkan sales growth berpengaruh terhadap manajemen laba pada perusahaan IDX30 tahun 2021-2023. Kualitas audit, sales growth, dan profitabilitas secara simultan tidak berpengaruh terhadap manajemen laba pada perusahaan IDX30 tahun 2021-2023. Hasil penelitian ini diharapkan dapat menambah wawasan mengenai faktor-faktor yang memengaruhi  manajemen laba pada perusahaan IDX30. 
Pengaruh Good Corporate Governance, Ukuran Perusahaan dan Profitabilitas terhadap Tax Avoidance (Studi Empiris Perusahaan BUMN yang terdaftar Periode 2020-2024) Sofia Novitasari; Sugiharto; Yopie Diondy Kurniawan
Equivalent : Journal of Economic, Accounting and Management Vol. 3 No. 2 (2025): Equivalent : Journal of Economic, Accounting and Management
Publisher : CV. Doki Course and Training

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61994/equivalent.v3i2.1165

Abstract

Abstract : This study aims to examine the influence of Good Corporate Governance, company size, and profitability on tax avoidance. This study uses a quantitative approach with a population of 30 State-Owned Enterprises (SOEs) listed on the Indonesia Stock Exchange during 2020-2024. The sampling technique used was purposive sampling and obtained 16 companies that met the research criteria. The data analysis method was carried out using multiple linear regression analysis processed using the SPSS Version 22 software application. The results show that good corporate governance and profitability partially influence tax avoidance, while company size does not. However, it can be stated that good corporate governance, company size, and profitability simultaneously influence tax avoidance. Abstrak : Penelitian ini bertujuan untuk menguji pengaruh Good Corporate Governance, ukuran perusahaan, dan profitabilitas terhadap tax avoidance. Penelitian ini menggunakan pendekatan kuantitatif dengan populasi perusahaan Badan Usaha Milik Negara (BUMN) yang terdaftar di Bursa Efek Indonesia selama tahun 2020-2024 sejumlah 30 perusahaan. Teknik pengambilan sampel yang digunakan adalah purposive sampling dan diperoleh 16 perusahaan yang telah memenuhi kriteria penelitian. Metode analisis data dilakukan menggunakan analisis regresi linear berganda yang diolah menggunakan aplikasi software SPSS Versi 22. Hasil penelitian menunjukkan bahwa secara parsial good corporate governance, dan profitabilitas berpengaruh terhadap tax avoidance, sedangkan ukuran perusahaan tidak berpengaruh terhadap tax avoidance. Namun, dapat dinyatakan secara simultan good corporate governance, ukuran perusahaan, dan profitabilitas berpengaruh terhadap tax avoidance.
Growth, Physiological, and Intestinal Responses of Low-Weight Day-Old Broiler Chicks to Dietary Infertile Egg Powder Handayani, F. R.; Widiastuti, E.; Agusetyaningsih, I.; Yudiarti, T.; Sari, D. A. P.; Sugiharto
Tropical Animal Science Journal Vol. 48 No. 6 (2025): Tropical Animal Science Journal
Publisher : Faculty of Animal Science, IPB University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5398/tasj.2025.48.6.521

Abstract

The present study examined the consequences of supplementing the diets of low-weight day-old broiler chicks (DOC) with 4% infertile egg powder (IEP). The chicks were categorized into three groups namely; normal-weight DOC, low-weight DOC on a basal diet, and low-weight DOC on a diet that contained 4% IEP (T2). In hematological analysis, there was increase in hemoglobin levels, and mean corpuscular hemoglobin concentration (MCHC) compared to T2, but the MCV was less than T0 (p<0.05). There was improvement in the lipid metabolism, whereby triglyceride and HDL levels reduced and increased, respectively (p<0.05). T2 showed an improved antioxidant status; it had an increased activity of superoxide dismutase (SOD) and a decreased level of malondialdehyde (MDA) (p<0.05). Ileal lactic acid bacteria (LAB) and coliform counts were also substantially reduced in T2 vs. T0 (p<0.05), whereas both caecal coliform counts and LNE counts and the LAB-to-coliform ratio were significantly worse in T1 and T2 than T0 (p<0.05). Histological findings expressed the aspect of villus height-to-crypt depth (VH/CD) ratio that was greater in duodenum and ileum of T2 than T1, and deeper crypt in the jejunum in T0 than T1 (p<0.05). There was significant reduction in lesion score in duodenum and the jejunum as seen in T2 group (p<0.05). T2 also had much higher weight gain (p<0.05). per day, feed consumption and body weight at the end when compared to T1. To summarize the findings, the supplement of 4% IEP via the diet improved the physiological functioning and intestinal health status, causing the rise in body weights in low-weight broiler chicks.
Effect of Moderate Intensity Combination Exercise on Reducing Inflammation in Obese Women Amiruddin, Putri Nabila; Sugiharto
Journal of Strength and Conditioning Vol. 2 No. 1 (2025): Journal of Strength And Conditioning
Publisher : Indonesian Conditioning Coaches

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63739/jsc.v2i1.16

Abstract

High inflammation in obesity is a serious problem for improving the quality of human resources. High inflammation in obesity conditions will interfere with health metabolism, thus having an impact on the occurrence of complications in obesity. Regular physical exercise is believed to be a strategic method for individuals who are obese. The purpose of this study is to prove the combination exercise on reducing inflammation in obesity. A total of 20 obese women with a BMI of ≥25 kg/m2 were divided into 2 groups, namely the control group (K1; n = 10), the combination exercise intervention group (K2; n = 10). Exercise is done at moderate intensity (aerobic exercise 60-70% HRmax and strength training 60-70% 1-RM), on aerobic exercise for 40 minutes and strength training as many as 4-6 sets, 10-15 reps, with a frequency of 5x/week, for 4 weeks. Inflammatory levels use the biomarker IL-1β. Inflammatory levels were measured at the time of pretest and posttest using the ELIS method. The Paired Sample T-Test showed no difference in the average inflammatory level between the pretest and the posttest in K1 (22.45 ± 7.15 vs 22.72 ± 6.87 ng/mL; p= 0.867), and in K2 there was a significant difference (23.86 ± 10.18 vs 16.27 ± 3.60 ng/mL; p= 0.037). It can be concluded that with 4 weeks of moderate-intensity combination exercise, it is proven to reduce inflammation levels in obese women.
Pengaruh Latihan Lompat Gawang Dan Skipping terhadap Kemampuan Vertical Jump pada Atlet Bolavoli Putra VOPAS Semarang Ubet, Dicki; Sugiharto
Journal Sport Science Indonesia Vol 3 No 1 (2024): Journal of Sport Science Indonesia
Publisher : Pendidikan Kepelatihan Olahraga FKIP Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/jassi.3.1.225-232

Abstract

A very important component to support the achievement of volleyball athletes in smashing is having explosive leg muscles. By having strong leg muscle explosive power, players will be able to make maximum jumps. This study aims to determine the effect of hurdle hopping and skipping exercises on the vertical jump results of male volleyball athletes in Semarang. The formulation of the problem in this study is 1) Is there any effect of the Hurdle Hopping on the results of the vertical jump? 2) Is there any effect of skipping exercise on the result of vertical jump? The purpose of this study was to determine the increase between goal jumping and skipping in the vertical jump of male vopas volleyball athletes in Semarang. The population in this study amounted to 14 students, using the total sample technique. Hypothesis testing using t-test with the help of the spss for windows version 24 program. The increase in vertical jump results after being given hurdle hopping media reached 9%. The results showed that the skipping exercise media had an effect on increasing the results of the vertical jump in male volleyball athletes in Vopas Semarang. The increase in vertical jump results after being given skipping training media reached 14%.
Pengaruh Latihan Kombinasi terhadap Peningkatan Kadar (Pgc)-1α pada Perempuan Obesitas Komaruddin, Muhammad Imaamul Hakim; Sugiharto; Merawati, Desiana
Journal Sport Science Indonesia Vol 3 No 1 (2024): Journal of Sport Science Indonesia
Publisher : Pendidikan Kepelatihan Olahraga FKIP Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/jassi.3.1.243-250

Abstract

Peroxisome proliferator activated receptor-gamma coactivator 1 alpha (PGC-1α) merupakan koaktivator transkripsi utama yang memiliki peran sebagai pengatur metabolisme mitokondria. PGC-1α digunakan untuk menginduksi biogenesis mitokondria dan respirasi dalam sel otot rangka. PGC-1α juga akan berdampak pada kapasitas oksidatif dalam otot rangka. Otot rangka merupakan jaringan metabolisme utama terdiri dari 40-60% dari berat badan, sehingga sangat rentan terhadap disfungsi mitokondria. Disfungsi mitokondria dalam otot rangka dapat terjadi pada penderita obesitas dapat berakibat pada terhambatnya sekresi protein (miokin) yang akan memediasi terhadap komunikasi antara otot rangka dan jaringan lainnya melalui mekanisme endoktrin. Obesitas merupakan suatu kondisi yang dapat menyebabkan gangguan morfologis maupun fungsional dalam tubuh. PGC-1α berhubungan erat dengan status metabolisme pada penderita obesitas. Obesitas dapat merusak metabolisme oksidatif pada jaringan adiposa putih dan mengakibatkan penurunan kadar PGC-1α. Olahraga yang dilaksanakan secara konsisten dapat membantu mendapatkan dan mempertahankan kesehatan dan kebugaran jasmani. Frekuensi latihan yangdianjurkan adalah 3-4 kali dalam satu minggu, dengan intensitas antara 72 sampai dengan 87 persen dari denyut jantung maksimal (220-umur) dengan variasi 10 kali denyut per menitnya. Tipepelatihan yang disarankan adalah kombinasi dari aerobik dan latihan otot dengan lama latihan berkisar diantara 30-60 menit, dengan rincian 15 menit kegiatan pemanasan dan 10 menit berikutnya pendinginan.
Emergency Service Response Time Performance Analysis in the Hospitals with Level Two Health Facilities: Comparative Study Lidiana, Exda Hanung; Pratiwi, Arum; Sugiharto
Jurnal Berita Ilmu Keperawatan Vol. 17 No. 2 (2024): July
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/bik.v17i2.4711

Abstract

The Emergency Unit (ER) is a part of the hospital that provides rapid treatment for patients according to the severity of their condition. Response time is the speed of the medical team in the ER in treating patients, starting from the moment the patient arrives until medical action is given. Fast and precise response time can reduce the complications that can arise and the patient's cost burden. The number of patients and the number of nurses that are not comparable can affect the response time of nurses. Research observing and comparing response times is still very limited. This study aims to determine the difference in service response time in the ER in two hospitals with second-level health facilities. This type of research is quantitative using a descriptive comparative approach. The research method uses observation and questionnaire methods. Data collection directly using the stopwhatt tool. Sampling was taken using the Accidental sampling technique. Data analysis used the difference between two means test with Mann-Whitney. Observations were carried out on nurses in the emergency room totaling 52 observations in each hospital for three months. The results of the analysis show a value of P = 0.688, where this probability value is more than 0.05, so the hypothesis fails to be rejected, so it can be concluded that statistically there is no significant difference in the Response Time of nurses in the two Emergency Units. Nurses must provide a response time according to the regulations set by the Ministry of Health, namely less than five minutes.
PENGEMBANGAN POTENSI GURU BERBASIS KOMPETENSI DI PERGURUAN TINGGI AGAMA KRISTEN sugiharto
JURNAL POKOK ANGGUR Vol 2 No 1 (2020): Desember 2020
Publisher : STT POKOK ANGGUR JAKARTA

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

Abstract

  Pengembangan potensi guru yang berbasis kompetensi di perguruan tinggi agama Kristen ini menjadikan agama Kristen sebagai sumber nilai dan pedoman dalam pengembangan kepribadian mahasiswa dan mampu mewujudkan nilai-nilai Kristiani dalam arti memperjuangkan kasih, keadilan dan kebenaran dalam keluarga masyarakat dan seluruh aspek kehidupan. Penelitian ini memfokuskan penyelidikan dalam Kitab perjanjian Baru dengan memperhatikan nats-nats dalam Alkitab yang berhubungan dengan permasalahan, termasuk pandangan-pandangan yang dapat membangun atau melengkapi pembahasan. Pengembangan potensi guru berbasis kompetensi di perguruan tinggi agama Kristen sangat penting, karena melalui pengembangan potensi ini guru atau dosen dapat melaksanakan tugas profesinya sebagai pendidik dan pengajar dengan baik dan dengan pengharapan mencapai tujuan sesuai dengan apa yang diinginkan dan dicita-citakan.
STRATEGI MISI LINTAS BUDAYA DALAM KEBUDAYAAN BATAK TOBA sugiharto
JURNAL POKOK ANGGUR Vol 2 No 1 (2020): Desember 2020
Publisher : STT POKOK ANGGUR JAKARTA

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Abstract

  Individu yang berbudaya tentunya akan lebih memahami kebudayaan-kebuayaan yang lain khususnya kebudayan suku Batak Toba dan bagaimana cara para misinari memberitakan Injil ke Tanah Batak. Penelitian ini menggunakan metode kepustakaan dengan mengumpulkan beberapa literasi sebagai sumber utama dalam penulisan. Untuk menjadi pemberitaan Injil yang berhasil harus bayar harga, yaitu mengalami siksaan, hinaan, pendertiaan, dan kesusahan yang berat, karena melalui mengalaman ini pelayanan orang percaya tidak akan sia-sia, pasti akan menuai jiwa-jiwa dari hasil pelayanan tersebut.
Co-Authors Abdullah, La Ode Aceh, Resty Marhamah Adi Pranoto Adi Pranoto, Adi Agusetyaningsih, I. Ahmad Ehsan Ahmad Khusni Ahmad Ridwan Alfiah Hayati Alfonia, R. Alya Dita Sarasati Amanda Oktariyani Amar Amelia, Pidia Amir Amiruddin, Putri Nabila Amrulloh, Amri Andina, Vironika Diya Ani Margawati Ani Margawati Anja Kusumawati, Eka Suci Arief Azhari Ilyas Arif Rahman Bramantya Arum Pratiwi Aryo Putra Maliki Aunurohim Azhar, Muamar Bambang Karnain Bana Yusrian Hawari Chamim Qorienama Christanti, Yana Dwi Citra Elivia Febriana Darwin P. Lubis, Darwin Dava Dwi Aditya Fikriansyah Davina Felarisha Deisye Supit Deki Qohhar Desiana Merawati Dewi, Putri Alicia Dewi, Sonia Kurnia Dian Kusumaningrum Dimas Putra Utomo Dita Indah Sari Duma Yanti Situmorang Dwi Arifin Lubis, Juliana Dwi Wibawa, Koerniawan Dwi Winarni E, Erna Atiwi Jaya E. Widiastuti Eka Febriyani Ekka Suryapriadi, Yudi Elly Puji Wardani Endang Sulistya Rini Eva Mudaliya Fachrizal Ahmad Setiawan Fadhila, Farah Rosyihana Farah Amalia Fathan Mubina Dewadi Febransyah Febriana, Nina Febrianti, Niken Fitriyadi Fitriyono Ayustaningwarno Fitriyono Ayustaningwarno Francius Simanullang, Reno Friantini, Rizki Nurhana Girang Stevani Bancin Golo, Zefan Adiputra GS , Achmad Daengs Hadriadi Iskandar Sipayung Hafara Syntia Hamim Tohari Hamonangan Tambunan Handayani, F. R. Hanny Indrat Wahyuni Harefa, Sri Aswinda Harmein Nasution Hartono, Halleina Rejeki Putri HasanurArifin Haza, Suci Amaliah Humaidi Ika Agusetyaningsih Ikhwan Kurnia Hutasuhut imamudin Indi Ade Fitri Koto Intan Nur Nilamsari Irma Zulhana Koto IRWANSYAH Ismadi, V. D. Y. B. Isnaini Qoriatul Fadhilah Jackson Pasini Mairing, Jackson Pasini Janu Pinardi Karyadi Khairunnisa Khoirudin Khusni, Ahmad Kirowati, Dewi Komaruddin, Muhammad Imaamul Hakim Kurniawan, Yopie Diondy Lidiana, Exda Hanung Lilik Krismiyanto Lillyana Mulya Lumban Gaol, Riski Fanni M. Hasanur Arifn Mahdariani Manikya Pramudya Maya Riskiana Maya Safitri Meilita Tryana Sembiring Mufahir, Alwan Muhamad Abdika Mafruh Muhammad Sobirin Murtalim NadiaUlfah Nashrulloh, Allam Thoriq Ninik Rustanti Ninik Rustanti Nisya Puspita Safitri NoorHidayati Nurbani, Farah Annisa Nurhidayat, Taufik Nurmuhammad, Riezky Zulfikar Nuryanto Nuryanto Nuryanto Orion Yoga Pratama Padriyansyah Palupi Dasawulan Lestari Pandowo, Hedi Pratama, Alvin Pria Bagus Pambudi Pusaka, Semerdanta Putra, Mulhady Putri Gehasti Putri Novianti Putri Wahyuni Ramadhina Qimyatussa’adah Rafi Fadlurahman Rahmadayanti Rahmadi, M Taufik Rahmah, Mawaddah Rahman, Anisa Rahmat Winata Rahmatullah, Dadan Rizki Raja Aziz Raja Ma’arof Rangga Novansyah Rasyidi Reina Widya Carissa Ria Anis Rosyidah Riski Muslim Hidayat Riza Syahputera Rizal Efendi Rizal Effendi Rizki Aulia Nanda RizkyAkbar Rosa Delima Lumbantungkup Ruspiana Hutagaol Sahala Fransiskus Marbun Sakti Adji, Banih Saladin Ghalib Salsabilla, Friska Saqina, Dilvia Sari, D. A. P. Sartika, Rinny Saruksuk, Torang Sembiring, Mutiara Natasa Sendi Permana Septiani, Adiibtia Serli Sabela Setio Utomo SetioUtomo Siahaan, Nurhalimah Sibuea, Tracy Ocha Yulia Siti Karsini Siti Khoirul Bariah Siti Rusidah Sofia Novitasari Sonia Kurnia Dewi Suciani, Ayu Sugiarso, R. Djarot Suharyanto, Mohammad Sukarman Sumartini Sumartini Sumiyati Suwarni Syahrani, Hilda Syarafina, Fadiah Syifa Fajrisani Tedy Oktavian Tengku Ezy Andika Toto Supriyono, Toto Tri Agus Sartono Tri Septianto Turrini Yudiarti Ubet, Dicki Vuanghao, Lim Wahyu Rizky Parmanda Widiastuti, Endang Widodo, Nova Maulud Widya Asmara Wijaya, Aris Yancik Syafitri YOPIE DIONDY KURNIAWAN Yosephine Sri Wulan Manuhara Yulianingsih Zaskia Syifa Aida Zenfitri R. Situmorang Zuhratul Aulia