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The Impact of Financial Distress, Women on Boards and Profitability on Corporate Tax Avoidance Tri Laksono, Avit; Handayani, Erna
East Asian Journal of Multidisciplinary Research Vol. 3 No. 3 (2024): March 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/eajmr.v3i3.7665

Abstract

Taxes are one of the highest sources of state income, especially in developing countries, but taxes are actually one of the biggest expenses for companies which will reduce the profits they get. Companies will of course be encouraged to reduce expenditure to increase income, one of which is by avoiding taxes. Tax avoidance is a strategy employed to lawfully minimise company expenditures by reducing the amount of corporate tax paid to the government. While this practise is permissible, it has the potential to diminish the state's tax revenue. The aim of this study was to examine the impact of financial distress, women on boards, and profitability on corporate tax avoidance. The population for this study consisted of companies that were classified under the LQ45 category on the Indonesia Stock Exchange (BEI) between 2013 and 2022. The sample was selected using a purposive sampling technique. This study use the statistical method of multiple regression for data analysis. The results of these study indicated that research with financial distress, Profitability, and Women on Board Commissioners has positively effect on corporate tax avoidance. Meanwhile, the Women on Board Director had no effect on tax avoidance.
Responsive Feeding Management of Mothers with Picky Eater Incidents in Children Aged 1 Year To 3 Years Sunanto, Sunanto; Handayani, Erna; Imran, Suryadi
West Science Interdisciplinary Studies Vol. 2 No. 12 (2024): West Science Interdisciplinary Studies
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsis.v2i12.1508

Abstract

Responsive Bolstering is the capacity of moms to effectively give nourishment in which there's an demeanor in nourishing agreeing to the age of the child, can empower children to eat without constraint, can give a safe environment within the process of children learning to eat conjointly how to utilize positive intelligent when children eat. The estimation of picky eaters was carried out utilizing the Child Eating Conduct Survey (CEBQ) which was received from the children's eating behavior survey. The reason of the consider was to decide the relationship between maternal responsive bolstering and the rate of picky eaters in children matured 1 year to 3 a long time in Sentul Probolinggo Town. The comes about of the ponder conducted on 35 respondents gotten the most noteworthy esteem of Responsive Nourishing Mother, to be specific 21 respondents (60%) with the category of Continuously and the comes about of picky eating given to children gotten the most noteworthy esteem, specifically 22 respondents (62.9%) with the category of bolstering more than 1 x a day Information investigation utilizing the spearman correlation test appeared that there was a relationship Responsive Nourishing of Moms with Picky Eater Rate in children matured 1 to 3 a long time in Sentul Probo Departement of Nursing, linggo town with a P esteem of 0.000 < 0.05, at that point Ha is acknowledged. Children's eating propensities can be affected by the part of guardians or caregivers with children through child rearing in bolstering.
Responsive Feeding Management of Mothers with Picky Eater Incidents in Children Aged 1 Year To 3 Years Sunanto, Sunanto; Handayani, Erna; Imran, Suryadi
West Science Interdisciplinary Studies Vol. 2 No. 12 (2024): West Science Interdisciplinary Studies
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsis.v2i12.1508

Abstract

Responsive Bolstering is the capacity of moms to effectively give nourishment in which there's an demeanor in nourishing agreeing to the age of the child, can empower children to eat without constraint, can give a safe environment within the process of children learning to eat conjointly how to utilize positive intelligent when children eat. The estimation of picky eaters was carried out utilizing the Child Eating Conduct Survey (CEBQ) which was received from the children's eating behavior survey. The reason of the consider was to decide the relationship between maternal responsive bolstering and the rate of picky eaters in children matured 1 year to 3 a long time in Sentul Probolinggo Town. The comes about of the ponder conducted on 35 respondents gotten the most noteworthy esteem of Responsive Nourishing Mother, to be specific 21 respondents (60%) with the category of Continuously and the comes about of picky eating given to children gotten the most noteworthy esteem, specifically 22 respondents (62.9%) with the category of bolstering more than 1 x a day Information investigation utilizing the spearman correlation test appeared that there was a relationship Responsive Nourishing of Moms with Picky Eater Rate in children matured 1 to 3 a long time in Sentul Probo Departement of Nursing, linggo town with a P esteem of 0.000 < 0.05, at that point Ha is acknowledged. Children's eating propensities can be affected by the part of guardians or caregivers with children through child rearing in bolstering.
ASUHAN KEPERAWATAN GERONTIK PADA PASIEN HIPERTENSI DENGAN MASALAH KEPERAWATAN PERFUSI PERIFER TIDAK EFEKTIF MENGGUNAKAN TERAPI RENDAM KAKI AIR HANGAT DI UPT PSTW JOMBANG Handayani, Erna; Roni, Faishol; Camelia, Dina; Pratiwi, Tiara Fatma; Wijaya, Arif
Jurnal Kesehatan Tambusai Vol. 5 No. 1 (2024): MARET 2024
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jkt.v5i1.24032

Abstract

Hipertensi merupakan peningkatan tekan darah dalam pembuluh darah arteri yang mengangkut darah dari jantung dan organ tubuh, bahaya hipertensi jika tidak segera di tangani akan menimbulkan komplikasi stroke, serangan jantung, serta kemampuan kongnitif seseorang. Perfusi perifer tidak efektif pada lansia adalah suatu masalah jika tidak ditangani secara cepat akan berakibat fatal karena berdampak pada fisik dan psikologis lansia gejalanya CRT ? 3 detik, nadi perifer menurun, akral dingin, warna kulit pucat, tugo kulit pucat. Tujuan dari penelitian adalah melaksanakan asuhan keperawatan pada pasien hipertensi dengan masalah keperawatan perfusi perifer tidak efektif menggunakan Terapi Rendam Kaki Air Hangat di UPT PSTW Jombang. Metode yang digunakan yaitu desain deskriptif studi kasus dengan metode asuhan keperawatan. Subyek yang digunakan dalam penelitian ini adalah 2 pasien lansia yang memiliki hipertensi dengan masalah keperawatan perfusi perifer tidak efektif, penelitian dilaksanakan selama 7 hari berturut-turut menggunakan intervensi Terapi Rendam Kaki Air Hangat selama ±15 menit. Hasil dari Terapi Rendam Kaki Air Hangat menunjukkan adanya perubahan pada tingkat perfusi perifer tidak efektif pada lansia.  Kesimpulan dan saran Terapi Rendam Kaki Air Hangat dapat diterapkan diwisma   sebagaial ternatif terapi nonfarmakologis untuk melancarkan tingkat perfusi perifer tidak efektif dan tekanan darah pada lansia dengan hipertensi dan Pemberian Terapi Rendam Kaki Air Hangat akan lebih efektif jika dilakukan dalam jangka waktu 7 hari atau lebih.
Implementation of Educational Media With Role Play Towards Improving Mother Skills As An Effort To Prevent Sexual Violence In Pre-School-Age Children Laili, Nurul; Handayani, Erna; Ro’isah; Salam, Ainul Yaqin
Journal of Applied Nursing and Health Vol. 5 No. 1 (2023): Journal of Applied Nursing and Health
Publisher : Chakra Brahmanda Lentera Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55018/janh.v5i1.128

Abstract

Background: Sexual violence against children is a form of sexual deviation that is very life-threatening, especially because it has a destructive and psychological impact. Meanwhile, in Probolinggo Regency, there are 35 cases of sexual violence against children. The study aims to enhance the effectiveness of educational media in enhancing mothers' abilities to prevent sexual violence in preschool children. The study employs a role-playing game as its educational medium. Methods:  The main goal of this study is to evaluate the efficacy of teaching mothers skills in preventing sexual assault with preschoolers through role-playing. This study has a quasi-experimental design. Seventy-six respondents were included in the purposive sampling, of whom 38 were assigned to the intervention group and 38 to the control group. Data were gathered using a questionnaire about the characteristics of the respondents and an observation sheet on "Child Sexual Abuse Prevention Practices." The Wilcoxon test was employed for data analysis Results: The results showed the effectiveness of education with the role-play method on maternal skills to prevent sexual violence against children with a P-value of 0.005. Conclusion: Educational media with the role-play method can be applied to improve maternal skills and prevent sexual violence in preschool-age children. Families, nursing professions, educational institutions, and subsequent research are expected to participate in efforts to prevent sexual violence in children
Support Group Intervention on Self-Awareness and Parental Coping Strategies as an Effort to Prevent Sexual Violence in Children Laili, Nurul; Hasanah, Yulia Rahmawati; Handayani, Erna
Journal of Applied Nursing and Health Vol. 5 No. 2 (2023): Journal of Applied Nursing and Health
Publisher : Chakra Brahmanda Lentera Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55018/janh.v5i2.149

Abstract

Background: The victims, primarily female children, have suffered sexual abuse, often perpetrated by individuals known to them, such as neighbors or acquaintances. In interviews with concerned parents regarding ongoing cases of sexual abuse, they expressed fears about their children falling victim to such incidents.. The research aim was to assess the effectiveness of support group interventions in enhancing self-awareness and parental coping strategies as preventive measures against child sexual abuse. Methods: The study's main objective is to evaluate the impact of Support Groups in improving Self-Awareness and Parental Coping Strategies. It employed a quasi-experimental design using a non-equivalent group pre-test and post-test methodology, with one group as the control and the other as the experimental group. The study included 70 respondents in the intervention group and an equal number in the control group, selected through purposive sampling. Research instruments comprised the Revised Ways of Coping Scale questionnaire for coping strategies and a self-awareness questionnaire. Non-parametric data analysis was conducted using SPSS, specifically the Wilcoxon Signed Rank Test. Results: Results of the normality test indicated that both the intervention and control groups had p-values of less than 0.05 for coping strategies (0.002 for the intervention group and 0.003 for the control group) and self-awareness (0.000 for both groups), suggesting non-normal data distribution. Consequently, non-parametric statistical analysis was applied with SPSS, and a significance level was set at p < 0.05. The Wilcoxon Signed Rank Test results for the intervention group were 0.000 (coping strategies) and 0.000 (self-awareness), signifying a significant difference in average pretest and posttest scores within the intervention group. Conversely, the control group's Wilcoxon Signed Rank Test results were 0.953 (coping strategies) and 0.317 (self-awareness), indicating no significant difference in average pretest and posttest scores within the control group. Conclusion: Based on the research findings and discussion, it can be deduced that support group interventions positively impact the enhancement of parental coping strategies and self-awareness in the endeavor to prevent child sexual abuse.
The Influence of Brand Experience, Brand Trust, Brand Satisfaction, and Complaint Handling on Brand Loyalty for MS Glow Skincare products Zakiyah, Hanifa Shafa; Rahayu, Tri Septin Muji; Handayani, Erna; Zamakhsyari, Luthfi
Jurnal Manajemen Bisnis, Akuntansi dan Keuangan Vol. 3 No. 2 (2024): November 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/jambak.v3i2.12357

Abstract

This research aims to examine the influence of brand experience, brand trust, brand satisfaction, and complaint handling on MS Glow Skincare brand loyalty. This type of research is quantitative, using a purposive sampling technique, by collecting data through an online questionnaire distributed via goggle form to MS Glow Skincare consumers. Descriptive verification analysis uses multiple linear regression analysis, with a sample size of 150 respondents for this research. The method used is SPSS version 26. The results of the research are (X1) Brand experience has a positive and significant influence on brand loyalty, (X2) Brand trust has a negative and no significant influence on brand loyalty, (X3) Brand satisfaction has a positive and significant influence on loyalty brand, (X4) Complaint handling has also been proven to have a positive and significant effect on brand loyalty
Bibliometric Analysis of Mobile Learning Research Trends Over the Last Decade Handayani, Erna
Journal of Research in Mathematics, Science, and Technology Education Vol. 1 No. 1 (2024): Journal of Research in Mathematics, Science, and Technology Education
Publisher : Scientia Publica Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70232/szt29h49

Abstract

The use of mobile devices in learning is increasing, allowing students to access learning resources. In the ever-growing digital era, mobile learning not only offers innovative learning alternatives but also shapes the future of education. This study provides a comprehensive bibliometric analysis of 8352 articles on mobile learning in higher education from 2002 to 2023. With the help of VOSViewer, the researcher can explore complex relationships between scientific information, gain deep insights into specific subject areas, and make decisions supported by powerful bibliometric analysis. Key findings reveal a peak in 2019 with 673 publications, and the most cited work is “Current Status, Opportunities And Challenges Of Augmented Reality In Education” by Wu et al. (2013) with 1285 citations. Prolific authors include Hwang, Huang, Ogata, and Looi. Productive sources are ACM International Conference Proceedings Series and journals like International Journal Of Mobile Learning And Organization. Institutions like National Taiwan University and countries like ChinaUnited States, and Taiwan lead in productivity. Top keywords include “mobile learning,” “e-learning,” and “students,” offering insights for future research planning
Empowering PKK Cadres through Digital Marketing Training for Local Product Promotion to Support Stunting Prevention in Banteran Village, Banyumas Regency Kusuma, Inggar Ratna; Ambarwati, Dewi; Handayani, Erna; Riani, Evicenna naftuhah; Nurul, Nurul Fatmawati Fitriani; Safitri, Mutiara Dien
Society : Jurnal Pengabdian Masyarakat Vol. 4 No. 6 (2025): November
Publisher : Edumedia Solution

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55824/49ysbf18

Abstract

The high prevalence of stunting in Banteran Village, Banyumas Regency, is closely related to limited family income and a lack of community empowerment, especially among mothers who are members of the Family Welfare Movement (PKK). Most members have potential local products, yet their marketing skills remain low, limiting their ability to utilize digital platforms to improve household income. To address this issue, a community engagement program was conducted to strengthen the digital capacity of PKK members through digital marketing training. The activity, held on July 12, 2025, at the Embung Banteran Hall, applied a participatory empowerment approach consisting of two stages: material presentation and hands-on practice. Participants were introduced to the concept of digital marketing and guided to create Shopee Affiliate accounts. The results indicated that participants showed improved digital literacy, self-confidence, and skills in promoting local products online. Moreover, the activity contributed to enhancing family economic independence and demonstrated the potential of digital empowerment as an indirect approach to stunting prevention. This program emphasizes that digital skills development among women’s community groups can be an effective strategy for sustainable community empowerment and local economic growth.
PENGARUH BEGADANG DI MALAM HARI TERHADAP KESEHATAN REMAJA Sunanto; Handayani, Erna
Judika (Jurnal Nusantara Medika) Vol 8 No 1 (2024): Volume 8 No 1 April 2024
Publisher : Universitas Nusantara PGRI Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/judika.v8i1.22843

Abstract

Begadang merupakan kebiasaan di mana seseorang tidak tidur hingga larut malam. Hal ini sudah menjadi kebiasaan bagi seseorang yang memiliki aktivitas di malam hari, baik untuk mengerjakan suatu hal atau memang dengan sengaja tidak tidur karena suatu kebiasaan, seperti selalu asyik bermain gadget atau menonton film. Normalnya waktu tidur seseorang yang cukup yaitu 7-9 jam.Namun, hingga kini begadang menjadi gaya hidup remaja modern yang sulit diubah, apalagi bagi remaja yang memiliki kesibukan dengan tuntutan yang besar. Padahal, kebiasaan pola tidur yang tidak teratur sangat berpengaruh terhadap kesehatan. Tujuan penelitian Untuk mengetahui Pengaruh Kebiasaan Begadang Di Malam Hari Terhadap Kesehatan Remaja Pada Pemuda Karang Taruna Di Desa Kregenan Kraksaan Probolinggo. Desain penelitian yang akan digunakan pada penelitian ini adalah Cross Sectional ,yaitu jenis penelitian yang menekankan pada waktu pengukuran/observasi data variabel independen dan dependen hanya satu kali, pada satu saat. Dengan jumlah 25 responden . Jenis penelitian yang digunakan observasional Sampel penelitian berdasarkan Proporsive sampling . Analisis data menggunakan Uji Speramen Rank menunjukan bahwa terdapat Pengaruh Kebiasaan Begadang Di Malam Hari Terhadap Kesehatan Remaja Pada Pemuda Karang Taruna Di Desa Kregenan Kraksaan Probolinggo. dari hasil analisis menunjukan bahwa data signifikan α sebesar 0.256, p <α = 0,05 yang hasilnya H1 tolak sehingga ada tidak ada pengaruh Pengaruh Kebiasaan Begadang Di Malam HariTerhadap Kesehatan Remaja Pada Pemuda Karang Taruna Di Desa Kregenan Kraksaan Probolinggo. Dengan demikian dapat di simpulkan bahwa bedagang yang di lakukan dengan tujuan tertentu akan memiliki makna yang berbeda dengan bedagang yang di lakukan setipa hari tanpa tujuan.