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STRATEGI BENTUK VISUAL DAN GAYA KOMUNIKASI KAMPANYE MEDIA SOSIAL TERHADAP KESADARAN GEN Z TENTANG GERD Ajie Aryo Abdul Ghani; Sri Retnoningsih
JURNAL RUPA MATRA Vol. 4 No. 2 (2026): APRIL 2026
Publisher : Puslitabmas Batam Tourism Polytecnic

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62375/jdkv.v4i2.814

Abstract

Penelitian ini membahas strategi bentuk visual dan gaya komunikasi kampanye media sosial dalam mendorong potensi kesadaran Gen Z terhadap pola hidup sehat sebagai upaya pencegahan Gastroesophageal Reflux Disease (GERD). Latar belakang penelitian didasarkan pada meningkatnya prevalensi GERD pada usia muda serta tingginya intensitas konsumsi media sosial oleh Gen Z. Penelitian ini bertujuan untuk mengidentifikasi bentuk visual dan gaya komunikasi kampanye kesehatan yang dinilai menarik, relevan, dan mudah dipahami oleh Gen Z. Metode yang digunakan adalah metode campuran melalui kuesioner tertutup, analisis deskriptif kualitatif, dan SWOT, serta kajian contoh studi kasus konten visual mengenai informasi kesehatan di media sosial Instagram pada @nakedpressjuicery. Hasil penelitian menunjukkan bahwa Gen Z lebih responsif terhadap konten visual yang ringkas dan dinamis, khususnya video pendek, serta gaya komunikasi yang bersifat relatable, humoris, dan praktis. Temuan ini menegaskan pentingnya keselarasan antara strategi visual, gaya komunikasi, dan karakteristik audiens dalam perancangan kampanye kesehatan media sosial bagi Gen Z.
The Influence of Chief Executive Officer Attributes and Board Independence on Earnings Management Practices Sri Retnoningsih; Teguh Widodo Adrianto; Khoiriyah Khoiriyah; Khoirotunnisa Khoirotunnisa
Business and Applied Management Journal Vol. 4 No. 1 (2026)
Publisher : Al-Qalam Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61987/bamj.v4i1.2037

Abstract

Earnings management remains a major concern because it reduces the credibility of financial reporting and can mislead stakeholders' decision-making. Although previous research has examined the relationship between CEO characteristics and earnings management, empirical findings remain inconclusive, particularly regarding the role of board independence in strengthening or weakening this relationship. Therefore, this study aims to examine the effects of CEO financial expertise, CEO compensation, CEO nationality, and CEO gender on earnings management, and the moderating role of board independence. Using a quantitative research design, this study analysed 439 firm-year observations in manufacturing companies listed on the Indonesia Stock Exchange during 2020–2023. Data were analysed using multiple regression and Moderated Regression Analysis (MRA). The results show that CEO compensation, CEO nationality, CEO gender, and board independence significantly influence earnings management, whereas CEO financial expertise does not. Board independence significantly moderates the relationship between CEO attributes and earnings management. The integrated model explains 78% of the variance in earnings management (R² = 0.78). These findings contribute to the corporate governance literature by providing empirical evidence that board independence strengthens governance mechanisms that mitigate opportunistic managerial behaviour.
STRATEGI BENTUK VISUAL DAN GAYA KOMUNIKASI KAMPANYE MEDIA SOSIAL TERHADAP KESADARAN GEN Z TENTANG GERD Ajie Aryo Abdul Ghani; Sri Retnoningsih
JURNAL RUPA MATRA Vol. 4 No. 2 (2026): APRIL 2026
Publisher : Puslitabmas Batam Tourism Polytecnic

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62375/jdkv.v4i2.814

Abstract

Penelitian ini membahas strategi bentuk visual dan gaya komunikasi kampanye media sosial dalam mendorong potensi kesadaran Gen Z terhadap pola hidup sehat sebagai upaya pencegahan Gastroesophageal Reflux Disease (GERD). Latar belakang penelitian didasarkan pada meningkatnya prevalensi GERD pada usia muda serta tingginya intensitas konsumsi media sosial oleh Gen Z. Penelitian ini bertujuan untuk mengidentifikasi bentuk visual dan gaya komunikasi kampanye kesehatan yang dinilai menarik, relevan, dan mudah dipahami oleh Gen Z. Metode yang digunakan adalah metode campuran melalui kuesioner tertutup, analisis deskriptif kualitatif, dan SWOT, serta kajian contoh studi kasus konten visual mengenai informasi kesehatan di media sosial Instagram pada @nakedpressjuicery. Hasil penelitian menunjukkan bahwa Gen Z lebih responsif terhadap konten visual yang ringkas dan dinamis, khususnya video pendek, serta gaya komunikasi yang bersifat relatable, humoris, dan praktis. Temuan ini menegaskan pentingnya keselarasan antara strategi visual, gaya komunikasi, dan karakteristik audiens dalam perancangan kampanye kesehatan media sosial bagi Gen Z.
THE ROLE OF ESG AND DIGITAL TRANSFORMATION IN MARKET REACTIONS EVIDENCE FROM EARNINGS MANAGEMENT AND ERC Sri Retnoningsih; Sekar Dian Pramesti Suryo; Wulandari Syarifatul Ulya; Retdating Retnowati
JAKA (Jurnal Akuntansi, Keuangan, dan Auditing) Vol. 7 No. 1 (2026): JAKA (Jurnal Akuntansi, Keuangan dan Auditing)
Publisher : Universitas Dian Nuswantoro

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

Abstract

ABSTRACT This study aims to analyze the effect of Earnings Management, Environmental, Social, and Governance (ESG), and Digital Transformation on the Earnings Response Coefficient (ERC) in telecommunications companies listed on the Indonesia Stock Exchange for the period 2020–2024. Using a quantitative method with Partial Least Squares (PLS) analysis, this study consists of 51 companies selected purposively. The results show that Earnings Management has a significant negative effect on ERC, while ESG and Digital Transformation have a significant positive effect. The R² value of 0.62 indicates that the model has a strong power over ERC variation. These findings confirm that sustainability practices and digitalization strengthen the credibility of financial reports and investor confidence, whereas earnings management reduces the quality of earnings information. The implications for accounting education are the need to strengthen he reporting ethics curriculum, integrate ESG, sustainability accounting, and develop digital competencies hat support transparency. Thus, accounting education must produce accountants who are not only technically proficient, but also committed to ethics, sustainability, and responsible governance