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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 Journal of Applied Nursing (Jurnal Keperawatan Terapan) Organum: Jurnal Saintifik Manajemen dan Akuntansi Borneo Nursing Journal (BNJ) The Indonesian Journal of Accounting Research JIIP (Jurnal Ilmiah Ilmu Pendidikan) Science Midwifery Indonesian Journal of Global Health research 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
Imam Subekti
Brawijaya University
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Perbedaan Tekanan Darah Sebelum Dan Sesudah Penerapan Diet Dietary Approaches To Stop Hypertension (DASH) Pada Lansia Hipertensi Yudha, Pramitha; Subekti, Imam; Bachtiar, Arief; Wiyono, Joko; Widodo, Dyah
Jurnal Keperawatan Florence Nightingale Vol 8 No 2 (2025)
Publisher : Sekolah Tinggi Ilmu Kesehatan Stella Maris Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52774/jkfn.v8i2.428

Abstract

Hypertension is a non-communicable disease that is a leading cause of morbidity and mortality, especially in the elderly. Diet is a key factor in controlling blood pressure, yet many older adults still do not follow an appropriate diet, including the Dietary Approaches to Stop Hypertension (DASH) diet. This dietary inadequacy contributes to the difficulty of controlling blood pressure in elderly with hypertension. The Objective to determine the difference in blood pressure before and after the implementation of the DASH diet in elderly with hypertension. This study used a quasi-experimental design with a non-equivalent control group approach, involving 30 respondents who were divided into treatment and control groups through total sampling. Respondents were selected based on the criteria of elderly with pre-hypertension, grade 1, and grade 2 hypertension. The independent variable was the DASH diet, while the dependent variable was changes in blood pressure. Data analysis included univariate analysis for respondent characteristics and comparison of blood pressure, as well as bivariate analysis using the Paired T-Test and Mann Whitney Test.The Paired T-Test in the control group was 0.719 for systolic and 0.546 for diastolic. Paired T-Test test in the treatment group 0.000 in systolic and 0.002 in diastolic. Mann-Whitney Test in the control and treatment groups 0.027 in systolic and 0.032 in diastolic. There was a significant difference between systolic and diastolic blood pressure before and after implementing the DASH diet in elderly people with hypertension. The DASH diet is effective as a non-pharmacological intervention in controlling blood pressure. The results of this study recommend that nurses play an active role in providing education, support, and monitoring the implementation of the DASH diet as part of comprehensive nursing care for elderly people with hypertension.
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

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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.
Co-Authors . Rosidi Aabdulrahim, Mohamed Omar Abd. Rasyid Syamsuri Abdul Ghofar Abdulrahim, Mohamed Omar Achsin, M Aditya Pramudita Agus Siswanto Ahmad Syukri Aiman, Rahmat Ainurrizky, Faiz Alamsyah, Farhan Alshrife, Fouad Mohammed AM, Lutfirrahman Andriani, Rina Anna Retno Widayanti Any Setyarini, Any Aria Kekalih Arief Bachtiar Arif, Taufan Ariyani, Imelda Aqhna Arum Prastiwi Asri C. Adisasmita Aulia Fuad Aulia Fuad Rahman Aulia, Nur Fitri aziwantoro, juni Bambang Hariadi Bambang Purnomosidhi Bambang Purnomosidhi Bambang Subroto Bambang Subroto Bambang Subroto Bani Alkausar Budi Sampurna Ciptaningtyas, Maria Diah Dahlia, Dina Dante S Harbuwono, Dante S Dante Saksono Harbuwono Denissa Nadya Tiffany Denny Suntoro DEWI DIAH FAKHRIYYAH Dewiruna, Intansari Dicky Andriyanto Dicky Andriyanto 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 Fiastuti Witjaksono Fitri Purnamasari Fitri Rahayu Gracia Masita Gularso, Kurnadi Hafifa, Risma Hari Hendarto Hatma, Ratna Djuwita Hisky Ryan Kawulur Indah Putri Utami Indra Wijaya Kusuma Indriyati, Titi Inke Livia Inne Yuliawati, Inne 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 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 Muhammad Arief Rasyid 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 NURUL HIDAYAH Nurul Pujiastuti ONIZ ULFA PERMATA Parida, Parida Pramita Sukma Wardani Pramuki, Ni Made Wisni Arie Prihartono, Nurhayati Adnan Prima Ramdani Ariesty Priyatna Bagus Susanto Ramadhani, Ranita Rampay, Arthur Samuel Ranita Ramadhani Rasyid, Muhammad Arief RATNA SARI Rini Adriani Auliana Roekhudin, Roekhudin Roidah, Lidya Sara Ronasari Mahaji Putri Rudi Hamarno Rudi Iswanto, Rudi Rudi Putranto Sabarinah Prasetyo Safinatunnajah, Salma Setya Ardani, Devi 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 Teguh, Salman Al-Farizi Adi Telly Purnamasari Tjhin Wiguna Tyas, Maria Diah Ciptaning Unti Ludigdo Ustman Ustman Ustman Ustman Utari, Dewi Wahfiuddin, Muhammad Waskita Wijaya, Ananda Candra Widura Imam Mustopo, Widura Imam Widya, Yeney Wiyono, Joko Woro Riyadina Yayuk Totallia Yeney Widya Prihatiningtias Yessica Natalia Yudha, Pramitha Yuro Bimo Kusumo Yuyut Krisdiantoro Zaki Baridwan