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The Relationship of Nutritional Status and Energy Adequacy with the Work Productivity of Class I Kedungpane Semarang Penitentiary Employees Nabila, Firda Ainun; Susilowati, Fitria; Octavia, Zana Fitriana
Jurnal Gizi dan Kuliner (Journal of Nutrition and Culinary) Vol 4, No 1 (2024): EDISI FEBRUARI
Publisher : Universitas Negeri Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24114/jnc.v4i1.51258

Abstract

Employee productivity is very important for a company. Employees who have good productivity will produce high-quality products or services. Nutritional status and energy adequacy are one of the factors that affect employee productivity. Energy intake will be the main source of energy for employees to do work. The more adequate energy intake will make the nutritional status close to normal. Determine the relationship between nutritional status and energy adequacy with the work productivity of employees of Class I Correctional Institution Kedungpane Semarang. This type of research uses observational analytics with a cross sectional approach. This research was conducted at the Class I Penitentiary Kedungpane Semarang. The sampling technique is consecutive sampling of 70 employees. The data measured are nutritional status with anthropometric measurements consisting of employee weight and height, energy adequacy with a 3x24 hour food recall instrument, and work productivity using a 3-day work time record. The results of bivariate tests using the Gamma test showed that there was a relationship between nutritional status and work productivity (p = 0.000), and there was a relationship between energy adequacy and work productivity (p = 0.024). There is a relationship between nutritional status and energy adequacy with the work productivity of Class I Kedungpane Semarang Penitentiary employees.
The Impact Of Information Asymmetry On Esg And Intellectual Capital In Reducing Equity Costs Nabila, Firda Ainun; Saraswati, Erwin; Prastiwi, Arum
Jurnal Reviu Akuntansi dan Keuangan Vol. 14 No. 4 (2024): Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jrak.v14i4.36204

Abstract

Purpose: This study examines the effect of intellectual capital and ESG disclosures on equity costs, with information asymmetry as a moderating variable. Methodology/approach: This quantitative study uses an explanatory approach, focusing on manufacturing companies listed on the Indonesia Stock Exchange from 2019-2022. Secondary data from annual reports were analyzed using Moderated Regression Analysis. Findings: The results of the study show that intellectual capital disclosure and ESG can reduce the cost of capital. High information asymmetry can weaken the negative relationship between ICD on the cost of capital. Practical implications: For companies with the results of this study, it can be considered to maximize the benefits of ESG ICD disclosure in reducing the cost of capital, companies need to focus on reducing information asymmetry. This can be done through the presentation of more complete, detailed, and verifiable information about ESG and ICD performance. Originality/value: Including information asymmetry as a moderating variable, this study offers a new perspective, highlighting how the effect of intellectual capital and ESG disclosures on equity costs depends on information distribution, a factor previously underexplored.