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Implementation of Integrated Reporting in Several Asian Countries Sibannang, Diki Pranatal Ramba; Awaludin, Muhammad; Kawengian, Ventje Raymond
Journal of Comprehensive Science Vol. 5 No. 2 (2026): Journal of Comprehensive Science
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/jcs.v5i2.4029

Abstract

Integrated Reporting (IR), as a reporting method that combines financial and non-financial information, is gaining global attention, including in Asia. Although it is not yet widely required in Indonesia, some companies have begun to adopt it. Key challenges in the Asian region include integrating non-financial performance and meeting stakeholder expectations. This study aims to analyze the development of IR implementation in Asian countries and to identify the challenges and benefits faced by companies in the implementation process. This study employs a systematic review of academic literature and industry reports from various Asian countries covering the period 2015–2023, complemented by a comparative analysis of the application of IR in the corporate sector. The implementation of IR in Asia is still limited, yet it shows a positive trend in improving reporting quality, reducing risk, and supporting corporate financial performance and sustainability. On the other hand, key challenges include the readiness of reporting infrastructure, the complexity of data integration, and the need for clearer regulatory guidance. Despite these obstacles, the implementation of IR in Asia has the potential to foster sustainable business practices and enhance corporate transparency. There is a need for harmonization of standards, greater stakeholder awareness, and stronger regulatory support to optimize the benefits of IR in advancing sustainable development goals at the regional level.
Manajemen Gejala Pada Pasien Ckd Terminal Non Dialisis: Review Strategi Multidisiplin Christian, Senduk Billy; Awaludin, Muhammad; Kawengian, Ventje Raymond
Journal of Comprehensive Science Vol. 5 No. 2 (2026): Journal of Comprehensive Science
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/jcs.v5i2.4030

Abstract

Penyakit ginjal kronis (PGK) menimbulkan beban gejala yang signifikan bahkan sejak tahap awal, dengan sekitar 70% pasien ND-PGK mengalami kelelahan, nyeri, gangguan tidur, penurunan mobilitas, pruritus, disfungsi seksual, serta gejala somatik lain yang berdampak kuat terhadap kualitas hidup. Studi internasional terhadap lebih dari 4.000 pasien PGK stadium 3–5 menunjukkan bahwa seperempat pasien mengalami beban gejala tinggi, yang berkaitan erat dengan penurunan kualitas hidup fisik maupun mental. Beban gejala tidak terutama ditentukan oleh laju filtrasi glomerulus, melainkan oleh interaksi kompleks faktor biomedis dan psikososial seperti komorbiditas, depresi, kecemasan, dan mekanisme perseptual-kognitif yang berperan dalam gejala fisik persisten. Hal ini menegaskan bahwa penatalaksanaan PGK harus melampaui fokus pada fungsi ginjal dan mengintegrasikan pendekatan multidisiplin berbasis mekanisme untuk mengurangi beban gejala. Berbagai gejala utama seperti insomnia, depresi-kecemasan, pruritus uremik, restless legs syndrome, dan nyeri kronis memerlukan strategi terapi komprehensif yang mencakup intervensi nonfarmakologis, farmakoterapi yang disesuaikan dengan fungsi ginjal, serta pemahaman mendalam mengenai faktor biopsikososial yang memengaruhi gejala. Pendekatan ini penting untuk meningkatkan kualitas hidup, menurunkan morbiditas, dan memperbaiki hasil klinis pada pasien PGK.