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All Journal Kompak : Jurnal Ilmiah Komputerisasi Akuntansi Economic Reviews Journal Detector: Jurnal Inovasi Riset Ilmu Kesehatan
Rudy Kurniawan
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Economics, Econometrics & Finance Education Health Professions Industrial & Manufacturing Engineering Medicine & Pharmacology Nursing Public Health Social Sciences Veterinary

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Peran Penting Promosi Kesehatan dalam Pencegahan Penyakit Kronik Nur Arifatus Sholihah; Fitriah Fitriah; Andi Ilham; Leni prawitasari; Rudy Kurniawan; Neneng Prihasti; Safriandi Safriandi; Fitrini Fitrini; Dewi Indiastuti
Detector: Jurnal Inovasi Riset Ilmu Kesehatan Vol. 3 No. 1 (2025): Jurnal Inovasi Riset Ilmu Kesehatan
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/detector.v3i1.4773

Abstract

Chronic diseases are degenerative conditions that significantly impact an individual's quality of life. Various degenerative diseases, such as diabetes mellitus, hypertension, and heart stroke, require immediate attention. Indonesia faces a dual burden in healthcare, grappling with both rampant infectious diseases and the rising prevalence of chronic degenerative illnesses. Therefore, health promotion efforts are crucial in preventing degenerative diseases among adolescents. This initiative targets teenagers due to their unhealthy lifestyle choices, which are evident in their smoking habits, poor dietary practices, insufficient consumption of fruits and vegetables, and a lack of physical activity. The primary objective of this initiative is to enhance awareness regarding the prevention of degenerative diseases among youth and to address the emergence of such conditions in this age group. The results of the community service activities indicate a notable increase in average knowledge from 6.61 to 13.80 and an improvement in attitudes from 9.61 to 14.47. The community service activities were successfully executed, as evidenced by the smooth conduct of the events and the active participation of the adolescents. To improve health quality, it is essential to foster awareness and enhance education among teenagers about the prevention of degenerative diseases.
Analyzing Financial Distress: The Impact of Intellectual Capital, Operating Capacity, Capital Structure, and Operating Cash Flow with Profitability as a Mediator Susanto, Veronica Nessie; Umiaty Hamzani; Rudy Kurniawan
Kompak :Jurnal Ilmiah Komputerisasi Akuntansi Vol. 18 No. 1 (2025): Jurnal Ilmiah Komputer Akuntansi (KOMPAK)
Publisher : Universitas Sains dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/3dycpe23

Abstract

Financial distress refers to a company’s persistent inability to meet financial obligations, signaling severe monetary strain that precedes formal bankruptcy or liquidation proceedings. This study investigates the impact of intellectual capital (VAICTM), operational capacity (TATO), capital structure (DER), and operating cash flow (OCF) on financial distress (Altman Z-Score), with profitability (ROA) serving as a mediating variable. The theoretical framework of this research is grounded in signaling theory, agency theory, and resource-based view theory. The study focuses on basic materials companies listed on the Indonesia Stock Exchange (IDX) between 2019 and 2023. The study utilized criterion-based sampling to select qualified respondents. Secondary datasets were analyzed through panel regression and path analysis, with Eviews 12 as the computational tool. Key findings include: (1) intellectual capital and operating capacity demonstrate a statistically significant positive influence on profitability; (2) capital structure exerts a significant adverse impact on profitability; (3) operating cash flow exhibits no statistically discernible impact on profitability; (4) both operating cash flow and profitability are positively and significantly associated with increased financial distress; (5) capital structure displays a significant inverse relationship with financial distress severity; (6) intellectual capital and operating capacity show no statistically significant associations with direct financial distress prediction; (7) profitability partially mediates the influence of intellectual capital, operating capacity, and capital structure on financial distress; and (8) profitability does not serve as a mediating variable between operating cash flow and financial distress.
Pengaruh Pengetahuan dan Persepsi Mahasiswa terhadap Implementasi Teknologi Blockchain dalam Praktik Akuntansi Septiani; Rudy Kurniawan; Rafles Ginting
Economic Reviews Journal Vol. 3 No. 3 (2024): Economic Reviews Journal
Publisher : Masyarakat Ekonomi Syariah Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56709/mrj.v3i3.524

Abstract

With the rapid development of technology, the latest innovations such as Blockchain Technology are becoming increasingly important in various fields, including accounting. The potential of this technology to fundamentally change the way transactions are conducted and recorded has caught the attention of the business world, with the potential promise of cutting global infrastructure costs by up to $100 billion annually. However, knowledge and understanding of this technology is still limited among accounting students, especially in Indonesia. Previous research focused more on developed countries or the technical and security aspects of blockchain, so there is a research gap that needs to be filled regarding accounting students' knowledge and perceptions of blockchain technology, especially in Indonesia. The importance of understanding and acceptance of this technology among accounting students is an important question in the context of their preparation for future professional practice.  
Co-Authors Andi ilham Dewi Indiastuti Fitriah Fitriah Fitrini Fitrini Leni prawitasari Neneng Prihasti Rafles Ginting Safriandi Safriandi septiani Sholihah, Nur Arifatus Susanto, Veronica Nessie Umiaty Hamzani