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All Journal Jurnal Reviu Akuntansi dan Keuangan Jurnal Akuntansi & Auditing Indonesia JURNAL AKUNTANSI DAN AUDITING EL-MUHASABA Trikonomika: Jurnal Ekonomi El Dinar Medical Journal of Indonesia Jurnal Ekonomi Modernisasi Journal of Economics, Business, & Accountancy Ventura The Indonesian Accounting Review Jurnal Ilmiah Mahasiswa FEB JAM : Jurnal Aplikasi Manajemen Jurnal Akuntansi Multiparadigma Jurnal Ketahanan Nasional TEMA (Jurnal Tera Ilmu Akuntansi) International Journal of Local Economic Governance PROFIT : Jurnal Administrasi Bisnis The International Journal of Accounting and Business Society Neo-Bis Nursing News : Jurnal Ilmiah Keperawatan Qistie: Jurnal Ilmu Hukum Journal of Accounting and Investment MIX : Jurnal Ilmiah Manajemen Jurnal Akuntansi Aktual Jurnal Ekonomi dan Bisnis Belitung Nursing Journal Jurnal Ilmiah Wahana Akuntansi Dinamika Ekonomi - Jurnal Ekonomi dan Bisnis EBSJ Jurnal Keperawatan Muhammadiyah Jurnal Informasi Kesehatan Indonesia (JIKI) EKUITAS (Jurnal Ekonomi dan Keuangan) JURNAL ILMIAH HUKUM DIRGANTARA Organum: Jurnal Saintifik Manajemen dan Akuntansi The Indonesian Journal of Accounting Research JIIP (Jurnal Ilmiah Ilmu Pendidikan) Science Midwifery Jurnal Ilmiah Akuntansi Peradaban Jurnal Pengabdian kepada Masyarakat Nusantara TANJAK: Journal of Education and Teaching Narra J Jurnal Keperawatan Florence Nightingale Interdisciplinary Social Studies SMBJ: Strategic Management Business Journal Journal Of World Science SETARA : Jurnal Ilmu Hukum Jurnal Dinamika Akuntansi dan Bisnis (JDAB) Eduvest - Journal of Universal Studies Innovative: Journal Of Social Science Research JPNM : Jurnal Pustaka Nusantara Multidisiplin Journal of Rural Community Nursing Practice Journal of Educational Review and Cultural Studies Tashdiq: Jurnal Kajian Agama dan Dakwah INOVASI LOKAL : Pemberdayaan Masyarakat dalam Pembangunan Berkelanjutan Reviu Akuntansi, Keuangan, dan Sistem Informasi Jurnal Ilmiah Bisnis dan Ekonomi Asia (Jibeka) Health Access Journal Journal of Rural Community Nursing Practice Indonesian Journal of Endocrinology Metabolism and Diabetes (InaJEMD) Jurnal Ilmiah Administrasi Publik Jurnal Keperawatan Terapan
Imam Subekti
Brawijaya University
Religion Aerospace Engineering Arts Humanities Biochemistry, Genetics & Molecular Biology Computer Science & IT Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Immunology & microbiology Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Medicine & Pharmacology Neuroscience Nursing Public Health Social Sciences Veterinary Other

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PENGARUH TEKNIK RELAKSASI BENSON TERHADAP KUALITAS TIDUR LANSIA HIPERTENSI DI WILAYAH KERJA PUSKESMAS KENDALSARI Adelia Novalina; Imam Subekti; Tri Cahyo Sepdianto
Jurnal Keperawatan Terapan Vol 9 No 1 (2023): Jurnal Keperawatan Terapan
Publisher : Poltekkes Kemenkes Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31290/jkt.v9i1.3412

Abstract

Hipertensi merupakan penyakit tidak menular yang menjadi salah satu penyebab kematian primer di dunia. Pasien dengan hipertensi umumnya mempunyai kualitas tidur yang buruk, jika pasien hipertensi memiliki kualitas tidur yang buruk maka akan mempengaruhi tekanan darah pasien. Terapi relaksasi benson bisa dijadikan metode penatalaksanaan non farmakologis bertujuan untuk meningkatkan pemenuhan kebutuhan istirahat dan tidur dan membantu meningkatkan kualitas tidur lansia. Tujuan penelitian ini untuk mengatahui pengaruh relaksasi relaksasi benson terhadap gangguan pola tidur lansia dengan hipertensi. Desain penelitian quasy eksperimental dengan pendekatan pre-test post-test design with control group. Metode pengambilan Sampel yang digunakan yaitu purposive sampling dengan 30 responden sebagai sampel. Analisis yang digunkan dalam penelitian adalah univariate dan bivariate dengan mengunakan Uji Wilcoxon . Hasil dari perhitungan Wilcoxon Signed Rank Test, dengan hasil signifikan 0,001. Yang artinya Ha diterima sehingga dapat disimpulkan pada kelompok intervensi ada pengaruh terapi relaksasi benson terhadap gangguan pola tidur lansia hipertensi di Wilayah Kerja Puskesmas Kendalsari. Penelitian selanjutnya disarankan menggunakan variabel lain atau faktor lain yang dihubungkan dengan teknik relaksasi benson.
PENGARUH PEMBERIAN AROMATERAPI SEREH TERHADAP KUALITAS TIDUR PADA LANSIA DENGAN HIPERTENSI Salma Safinatunnajah; Imam Subekti; Nurul Pujiastuti
Jurnal Keperawatan Terapan Vol 10 No 1 (2024): Jurnal Keperawatan Terapan (E-Journal)
Publisher : Poltekkes Kemenkes Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31290/jkt.v10i1.4139

Abstract

Poor sleep quality reduces antibodies and increases feelings of weakness and fatigue, the hormone cortisol and sympathetic nervous system will change when a person's sleep quality is poor which can cause blood pressure to increase (1). Aromatherapy is one of the nonpharmacological therapies that can be performed where aromatherapy does not cause dependence. The aim of this study is to look at the effect of lemongrass aromatherapy on sleep quality in the elderly who suffer from hypertension. This research is pre-experimental research, a design used that is pretest-postest for one group. This study uses a quota sampling method with a sample number of 10 elderly people based on inclusion and exclusion criteria. The PSQI questionnaire is used as an instrument of data collection. The intervention is in the form of lemongrass aromatherapy through a reed diffuser. Because the data is not normally distributed, the Wilcoxon test is used. The results of the study were obtained p-value of 0.01 which showed that there were differences in sleep quality before and after obtaining lemongrass aromatherapy, meaning that there was an influence on the administration of lemongrass aromatherapy to sleep quality in hypertensive elderly people.
The Effect Of Nostalgic Instrumental Music Therapy On Reducing Stress Levels In The Elderly With Working Families in The Pandanwangi Public Health Center, Malang City: The Effect Of Nostalgic Instrumental Music Therapy On Reducing Stress Levels In The Elderly With Working Families in The Pandanwangi Public Health Center, Malang City Ananda Candra Waskita Wijaya; Imam Subekti; Edy Suyanto
Jurnal Keperawatan Terapan Vol 9 No 2 (2023): Jurnal Keperawatan Terapan (E-Journal)
Publisher : Poltekkes Kemenkes Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31290/jkt.v9i2.4203

Abstract

Stress in the elderly can occur due to several factors. Both internal and external factors. Stress management can be done non-pharmacologically, one of which is music therapy. The aim of this research is to determine the effect of nostalgic instrumental music therapy on changes in stress levels in elderly people with families who work in the Pandanwangi Health Center working area, Malang City. This research used a pre-experimental design, namely carrying out interventions and measurements carried out more than once, where the researcher carried out the intervention, namely nostalgic instrumental music, 2 times with a One Group Pretest Posttest design. The total sample was 30 respondents. Stress measurements were carried out before and after giving music therapy 2 times for 1 week. The analysis in this study used a paired t-test comparison test with Alpha results </= 0.05. The research results showed that almost all 83.2% experienced a decrease in stress levels and the rest had constant stress levels. The statistical test results show that the P value sig-2 tailed is 0.000, which means there is a significant influence between the provision of music therapy on changes in stress levels. It is hoped that elderly people who have been left behind to work by their families can apply nostalgic instrumental music therapy to reduce stress levels when alone at home
Factors Influencing the Effectiveness of the Savings-Based Housing Financing Assistance Program in Central Java Province Devi Setya Ardani; Bambang Hariadi; Imam Subekti
Eduvest - Journal of Universal Studies Vol. 5 No. 2 (2025): Eduvest - Journal of Universal Studies
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/eduvest.v5i2.1665

Abstract

This study aims to identify the factors influencing the effectiveness of the savings-based housing financing assistance program in Central Java Province. The study uses a quantitative method with data collected through questionnaires distributed to the program recipients. Data analysis was conducted using multiple regression to determine the relationship between independent and dependent variables. The results indicate that household income, education level, access to information, and government support significantly affect the program's effectiveness. Higher household income and better education levels positively contribute to the recipients' ability to save and utilize the housing assistance more effectively. Adequate access to information about the program and procedures, along with strong government support, also enhance the program's effectiveness. These findings suggest that to improve the effectiveness of the savings-based housing financing assistance program, efforts should be made to increase program socialization, improve access to information, and strengthen cooperation between the government and the community.
ACCRUAL AND REAL EARNINGS MANAGEMENT: ONE OF THE PERSPECTIVES OF PROSPECT THEORY Imam Subekti
Journal of Economics, Business, and Accountancy Ventura Vol. 15 No. 3 (2012): December 2012
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v15i3.113

Abstract

Earning management has become the practice in business. Yet, not all of the companies dothis earning management. The study aims to investigate earnings management behaviormeasured by real and accruals transactions i.e. abnormal cash flow of operation, abnormalproduction cost, abnormal discretionary, short-term discretionary accruals, and long-termdiscretionary accruals. The study applies a perspective of prospect theory to predict earningsmanagement behavior of management. In prospect theory, it is predicted that managers tendto manage earnings to avoid negative earnings. Positive earnings around zero is an indicationof earnings managed to avoid negative earnings. It shows that most of Indonesian publiccompanies tend to manage earnings based on real transactions than accruals transactions.All proxies of real earnings management support hypotheses that positive earnings aroundzero are managed through the real transactions. On contrary, only long-term discretionaryaccruals which support hypothesis revealing that positive earnings around zero is managedthrough accruals accounts. This result indicates that the Indonesian public companies engagein earnings management in accordance with the predictions of prospect theory, especiallythose based on real transactions.
Do investors become risk takers after receiving MLA and accounting information? Ni Made Wisni Arie Pramuki; Bambang Subroto; Imam Subekti
Journal of Economics, Business, and Accountancy Ventura Vol. 19 No. 2 (2016): August - November 2016
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v19i2.464

Abstract

This study aimed to find out, empirically, the effect of myopic loss aversion and accounting information on the behavior of investors. The method used is pure experiment by using a 2×2 factorial design between subjects. The results show that myopic loss aversion and accounting information positively affects investor behavior. Another result reveals that there is a difference in treatment (frequent and infrequent) that was equally given accounting information. There is a difference of treatment (frequent and infrequent) that was not given accounting information, but the results return obtained by investors with the treatment of frequent is higher than investors with the treatment of infrequent, it indicates that investors that were treated frequently to be more willing to take a risk, and investors proved not to experience MLA. It was not found the difference in treatment (frequent and infrequent) with accounting information with those that were not given accounting information. It can be caused by a lack of understanding of investors (in this case by the students) in interpreting and analyzing accounting information as well as private signals that still dominate the investors.
The Effect of R&D intensity, intellectual capital and managerial ability on firm’s performance with political connection as a moderating variable Intansari Dewiruna; Bambang Subroto; Imam Subekti
The Indonesian Accounting Review Vol. 10 No. 1 (2020): January - June 2020
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v10i1.1909

Abstract

This study aims to examine and analyze the effect of Research and Development (R&D) intensity, intellectual capital, and managerial ability on firm’s performance both directly and indirectly moderated by political connection. This study uses manufacturing sector firms listed on the Indonesia Stock Exchange which were selected using a purposive sampling method, with a total of 119 data observations (2013 - 2017) and using a quantitative approach. This study uses multiple linear regression analysis and hierarchical regression analysis. The results of the study prove empirically that the firm’s performance can be improved by increasing the intensity of R&D and intellectual capital. The existence of political connections can strengthen the influence of the relationship of R&D intensity on a firm’s performance. The firm’s performance is not related to managerial ability and political connection cannot strengthen or weaken the influence of intellectual capital on managerial performance and ability.
KONSEKUENSI KONSERVATISMA AKUNTANSI: PENERAPAN PSAK 115 SEBAGAI PEGGANTI PSAK 34 Ratna Sari; Imam Subekti
JPNM Jurnal Pustaka Nusantara Multidisiplin Vol. 4 No. 1 (2026): February : Jurnal Pustaka Nusantara Multidisiplin (ACCEPTED)
Publisher : SM Institute

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

Abstract

Penelitian ini bertujuan untuk menguji peningkatan nilai konservatisma akuntansi dan mengetahui dampak dari penerapan PSAK 115 sebagai pengganti PSAK 34. Objek dari penelitian ini adalah Perusahaan Konstruksi yang terdaftar di Bursa Efek Indonesi (BEI) tahun 2017-2022. Penelitian ini menggunakan metoda uji beda Independent Sample T-Test sebagai alat analisis dengan 16 perusahaan konstruksi di Indonesia sebagai sampel. Pengamatan dilakukan berdasarkan data historis dari tahun 2017-2022 sehingga total observasi sebanyak 96 dengan dua data outlier. Analisis lebih lanjut dilakukan dengan meninjau penelitian terdahulu terkait dengan konsekuensi konservatisma akuntansi. Hasil analisis menunjukkan terdapat peningkatan nilai konservatisma akuntansi namun berdampak negatif bagi manajemen, investor, dan kreditor yakni terkait insentif yang diberikan kepada manajemen semakin menurun, reaksi pasar yang menerima sinyal sebagai berita buruk, ancaman gagal bayar yang diterima kreditor sampai dengan pembubaran perusahaan, dan penurunan arus kas perusahaan atas besarnya biaya politik. Oleh karena itu perlu adanya evaluasi atas kebijakan akuntansi yang diterapkan dan manajemen perlu melakukan peninjauan ulang terkhusus untuk kebijakan kompensasi.
The Interplay of Organizational Culture and Governance in Enhancing Sustainability Performance Mohamed Omar Abdulrahim; Eko Ganis Sukoharsono; Any Setyarini; Imam Subekti
Economics and Business Solutions Journal Vol. 8 No. 2 (2024): Economics and Business Solutions Journal
Publisher : Universitas Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26623/ebsj.v8i2.8988

Abstract

It seems that Indonesia still lacks understanding about the disclosure of sustainability. Furthermore, it is believed that socioeconomic, cultural, governance and environmental challenges are crucial to the success of a business. The influence of corporate governance and organizational culture on sustainability performance, with strategic posture acting as a moderating variable, leads to intriguing issues that warrant further analysis. This study's population consists of all companies listed on the Indonesia Stock Exchange. Purposive sampling is used as a technique in this study. The company's website, which includes information from 2009 to 2018, was sourced from www.idx.co.id and other pertinent sources. Data collection was done, and Warp PLS algorithms were employed for the analysis method. After analyzing and debating the data, the following conclusion was reached: corporate governance and organizational culture greatly impact sustainable performance. When examining the impact of corporate governance and organizational culture on sustainability performance, strategic posture may act as a moderating factor
Co-Authors . Rosidi Aabdulrahim, Mohamed Omar Abd. Rasyid Syamsuri Abdul Ghofar Achsin, M Adelia Novalina Aditya Pramudita Agus Siswanto Ahmad Syukri Aiman, Rahmat Ainurrizky, Faiz Alamsyah, Farhan Alshrife, Fouad Mohammed Alvita Dewi Siswoyo AM, Lutfirrahman Amalia Khoirun Nisa Ananda Candra Waskita Wijaya Andriani, Rina Anna Retno Widayanti Any Setyarini Arief Bachtiar Arif, Taufan Ariyani, Imelda Aqhna Arum Prastiwi Asri C. Adisasmita Aulia Fuad Aulia Fuad Rahman Aulia, Nur Fitri aziwantoro, juni Bambang Purnomosidhi Bambang Purnomosidhi Bambang Subroto Bambang Subroto Bambang Subroto Bani Alkausar Ciptaningtyas, Maria Diah Dahlia, Dina Dante S Harbuwono, Dante S Dante Saksono Harbuwono Denissa Nadya Tiffany Denny Suntoro Devi Setya Ardani DEWI DIAH FAKHRIYYAH Diah Ajeng Pertiwi Dicky Andriyanto Dicky Andriyanto Djamruhi, Ali Dyah Puspasari Dyah Widodo E. Mudjaddid A. Siswanto Deddy N.W.Achadiono Hamzah Shatri Edhi Martono Edy Suandi Hamid edy suyanto Eko Ganis Sukoharsono Ellis Afri Zumaila Elly Kristiani Purwendah Em Yunir, Em Endang Mardiati Enrico, Louis Erlina Suci Astuti, Erlina Suci Erowati, Eti Mul Erwin Saraswati Esthika Dewiasty, Esthika Eva Fauzia Dian Pratiwi Eva Vajriyanti Faizal Angga Nugraha Fajar Lazuardi Sofwan Farhan Hariadi Pratama Fariz Hermawan Fathurahman, Meiduari Fatmawati Fatmawati Felicia Kurniawan, Felicia Fiashriel Lundy Lundy Fiastuti Witjaksono Fitri Purnamasari Fitri Rahayu Gracia Masita Gularso, Kurnadi Hafifa, Risma Hari Hendarto Hariadi, Bambang Hatma, Ratna Djuwita Hisky Ryan Kawulur Indah Putri Utami Indra Wijaya Kusuma Indriyati, Titi Inke Livia Intan Lifinda Ayuning Putri Intansari Dewiruna Irawansyah, Melvin Iwan Triyuwono Kanti, Annisa Nabila Karnila, Dendang Kartika, Nugrahani Candra Kasful Anwar Kholilah Kholilah Kimiatissa'adah Kuntjoro Harimurti Kurniasari Novi Hardanti Kurniawidjaja, Meily Laurentius A Pramono, Laurentius A Laurentius Aswin Pramono Lenni Saragih Lias Hasibuan Lilik Purwanti Maharani, Karmelia Dwi Malawat, Fadli Fendi Malinda Kharista Mardiati, Endang Marsaid marsaid Megantara, Marcelino A. Meliana Octavia Meliana Octavia, Meliana Mohamad Fadhli Azhmi Mohamad Khoiru Rusydi Mohamed Omar Abdulrahim Muhammad Arief Rasyid Muhammad Faruq Afifuddin Muyassaroh, Isyrohil Nadia Damayanti Nadjib, Mardiati Nasrun, Martina W. Naya Ernawati Ni Luh Putri Setyastrini Ni Made Wisni Arie Pramuki Noval Adib Novita Ayu Chandra Dewi Novita Dewi Nur Rusyda Kuddah NURUL HIDAYAH Nurul Pujiastuti Nurul Pujiastuti ONIZ ULFA PERMATA Pakilaran, Emanuela Yovita Parida, Parida Pramita Sukma Wardani Prihartono, Nurhayati Adnan Prima Ramdani Ariesty Priyatna Bagus Susanto Ramadhani, Ranita Rampay, Arthur Samuel Ranita Ramadhani Rasyid, Muhammad Arief RATNA SARI Ratna Sari Rini Adriani Auliana Roekhudin, Roekhudin Rohmawati, Siti Nur Aini Roidah, Lidya Sara Ronasari Mahaji Putri Rosidi Rosidi Rossyana Septyasih Rudi Hamarno Rudi Iswanto, Rudi Rudi Putranto Sabarinah Prasetyo Safinatunnajah, Salma Salma Safinatunnajah Shalsadilla, Shavira Sirajudin Siti Setiati Soewarta Kosen Solikhah, Fitriana Kurniasari Sri Lestari SUADUON, JOGIE Sugeng Wahyudi, Sugeng Suhendro Suwarto, Suhendro Sukandar Sukrisno, Heru Sulastyawati Sulastyawati Sulistiyowati Gandariyah Afkari Suprajitno Susiaty SUTRISNO Sutrisno Sutrisno SUTRISNO SUTRISNO Suzanna Immanuel Syafi’i, Maulidya Sandi Syarif , Muhammad Sylvia Puspitasari, Devy Teguh, Salman Al-Farizi Adi Telly Purnamasari Tri Cahyo Sepdianto Tyas, Maria Diah Ciptaning Unti Ludigdo Usama, Leny Nazila Ustman Ustman Ustman Ustman Utari, Dewi Wahfiuddin, Muhammad Wardani, Pramita Sukma Waskita Wijaya, Ananda Candra Widya, Yeney Wiyono, Joko Woro Riyadina Yayuk Totallia Yeney Widya Prihatiningtias Yessica Natalia Yudha, Pramitha Yuro Bimo Kusumo Yuyut Krisdiantoro Zaki Baridwan