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All Journal Jurnal Pengabdian Masyarakat Kesehatan Riset Akuntansi dan Keuangan Indonesia E-Jurnal Akuntansi
Ratna Wardhani
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Economics, Econometrics & Finance Health Professions Nursing Public Health Social Sciences Other

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Sosialisasi Prosedur Operasional Standart (SOP) Dan Role Play Supervisi Keperawatan Resly Johand Marlessy; Ratna Wardhani; Rudy Mirino
Jurnal Pengabdian Masyarakat Kesehatan Vol. 11 No. 1 (2025): JPM MARET 2025
Publisher : UPPM - STIKES Pemkab Jombang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33023/jpm.v11i1.2467

Abstract

RSUD John Piet Wanane (JPW), yang terletak di Kabupaten Sorong, adalah rumah sakit yang terakreditasi Paripurna dan merupakan salah satu rumah sakit rujukan dan juga rumah sakit pendidikan di Provinsi Papua Barat Daya.. Dalam rangka meningkatkan ketrampilan dan efektivitas dalam model pelayanan asuhan keperawatan profesional (MAKP), dilakukan sosialisasi terkait Standar Operasional Prosedur (SOP) Supervisi dan sekaligus Role Play pelaksanaan supervisi. Sosialisasi ini melibatkan tenaga medis dan paramedis serta mahasiswa praktek juga S.Kep dan Ners yang mempelajari proses supervisi itu dilakukan dan tujuan supervisi itu bagi peningkatan pelayanan. Sebelum dilakukan sosialisasi supervisi, pengetahuan perawat tentang pelaksanaan supervisi keperawatan terbagi hampir merata, dengan 14 perawat (48,3%) memiliki pengetahuan yang baik dan 15 perawat (51,7%) memiliki pengetahuan yang kurang. Setelah sosialisasi supervisi, terjadi peningkatan yang signifikan dalam pengetahuan perawat. Sebanyak 25 perawat (86,2%) menunjukkan pengetahuan yang baik mengenai pelaksanaan supervisi keperawatan, sementara hanya 4 perawat (13,8%) yang Sosialisasi menunjukkan bahwa tim sudah memahami tugas mereka, namun terdapat kekurangan dalam pelatihan supervisi dan juga indikator penilaian serta tim supervisi yang belum dibuatkan SK oleh Direktur Rumah sakit. Beberapa rekomendasi, seperti peningkatan pelatihan bagi supervisior sehingga dapat memahami fungsi dengan baik
The Effect of Carbon Performance on Firm Value and Moderating Role of Ownership Concentration and Public Visibility Hanifah, Siti Nurul; Ratna Wardhani
Riset Akuntansi dan Keuangan Indonesia Vol. 10 No. 2 (2025): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v10i2.10206

Abstract

With the increasing awareness of stakeholders and climate change issues, companies increasingly tries to manage their emissions. This study aims to examine how carbon emissions performance effects firm value and to examine the moderating role of ownership concentration and public visibility. This study uses a data set of 52 companies with 206 observations in non-financial companies listed on the Indonesia Stock Exchange during 2016-2023. The results show that carbon emission performance has a positive effect on firm value and ownership concentration cannot moderate the relationship, but public visibility can weaken the relationship between carbon emission performance and firm value. This research implies the importance of companies managing carbon emissions as a business sustainability strategy that can attract investors and maintain public visibility to avoid environmental controversy.
Evaluation of Environment, Social, and Governance (ESG) Implementation at PT XYZ Yohanna Bregiba Lolaninta Br Purba; Ratna Wardhani
E-Jurnal Akuntansi Vol. 35 No. 7 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2025.v35.i07.p20

Abstract

Sustainability issues have encouraged companies to integrate Environmental, Social, and Governance (ESG) principles into their business strategies, including in the banking sector. This study aims to evaluate ESG implementation at PT XYZ from a management perspective that includes perceived benefits, strategies and initiatives, as well as challenges and outlook. The study used a single case study qualitative approach with semi-structured interview techniques to nine informants who have direct responsibility for ESG implementation. Data were analyzed thematically and strengthened by stakeholder and legitimacy theories. The results show that ESG implementation has provided real benefits, especially in social and governance aspects, such as improved reputation, customer loyalty, and transparency. However, the contribution of environmental aspects is still limited and ESG impact measurement is not yet systematic. The main challenges come from internal coordination, limited resources, and regulatory uncertainty. PT XYZ is considered to need to strengthen its ESG organizational structure, improve cross-functional training, and adopt a digital system for sustainability reporting. This study provides practical insights for other financial institutions that are pioneering ESG integration and enriches understanding of ESG as a strategy for legitimacy and stakeholder engagement.
Co-Authors Hanifah, Siti Nurul Resly Johand Marlessy Rudy Mirino Yohanna Bregiba Lolaninta Br Purba