Claim Missing Document
Check
Articles

Found 28 Documents
Search

Bibliometric Analysis of Contemporary Trends in Earnings Management Novita, Wellia; Hamidi, Masyhuri; Alfarisy, Moh Fany; Suhanda, Suhanda
Journal of Economics and Management Scienties Volume 7 No. 4, September 2025
Publisher : SAFE-Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37034/jems.v7i4.220

Abstract

This study conducts a bibliometric analysis to investigate contemporary trends in earnings management research from 2019 to 2024. It aims to identify the dominant themes, authorship patterns, and thematic developments within the field. Using 139 Scopus indexed articles, the study applies VOSviewer to visualize keyword co-occurrence, author collaboration, and citation networks. The primary focus is on the intersection of earnings management with corporate governance, financial distress, and emerging markets. Results show that “earnings management” is the most frequently occurring keyword, followed by “real earnings management,” “corporate governance,” and “financial distress.” Thematic clusters indicate a persistent concern with how governance mechanisms and financial pressures influence earnings manipulation. The analysis also finds that scholarly collaboration is fragmented, with limited cross institutional or international co-authorship. While some authors, such as Duong Thi Chi and Elena Fernandez Rodriguez, play central roles within their clusters, overall integration across networks remains low. Emerging themes such as “board gender diversity,” “tax avoidance,” and “COVID-19 pandemic” point to evolving research priorities. This study contributes to the literature by synthesizing research trends, identifying knowledge gaps, and suggesting areas for future inquiry, particularly in the context of underexplored regions and institutional settings. The findings provide a comprehensive overview of the research landscape and offer valuable implications for academics, regulators, and practitioners.
The Effectiveness Of Ruqyah Therapy With Al-Qur'an Recitation in Controlling Auditory Hallucinations Due to Paranoid Schizophrenia in The Tanjung Room Of The Banjar City Regional Public Hospital Rahmatulloh, Rian; Suhanda, Suhanda; El Haque, Iif Taufiq
KIAN JOURNAL Vol 4 No 1 (2025): KIAN JOURNAL (March 2025)
Publisher : Yayasan Inspirasi El Burhani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56359/kian.v4i1.562

Abstract

Introduction: Schizophrenia is a serious mental disorder that requires special attention. Approximately 1% of the global population has experienced schizophrenia at some point in their lives. According to the 2023 Indonesian Health Survey (SKI), the prevalence of mental disorders in Indonesia reaches 630,827 individuals (Ministry of Health of the Republic of Indonesia, 2023). One of the most common symptoms in individuals with schizophrenia is hallucination, particularly auditory hallucinations. In West Java Province, the prevalence of schizophrenia cases is recorded as the highest among other mental disorders, at 5.2% according to data from the Health Office Objective: This case study aims for patients to be able to demonstrate and implement nursing care for individuals with auditory hallucinations through the application of Ruqyah therapy with recitation. Method: This study employs a descriptive analysis method with a research approach focused on cases of patients experiencing auditory hallucinations. Result: During the assessment phase, it was found that the patient often talked and laughed to themselves, which indicated auditory hallucinations. The nursing diagnosis established was sensory perception disturbance: auditory hallucinations. The interventions and implementations provided focused on strategies for managing sensory perception disturbances, with the primary intervention being the administration of Ruqyah therapy with recitation.
ETHICS, EXPERIENCE, AND GOVERNMENT PROCUREMENT OVERSIGHT: DISCIPLINE AND SATISFACTION AS MEDIATORS Kurniawan, Egi; Suhanda, Suhanda
Jurnal Apresiasi Ekonomi Vol 13, No 3 (2025)
Publisher : Institut Teknologi dan Ilmu Sosial Khatulistiwa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31846/jae.v13i3.976

Abstract

Effective oversight of government procurement remains a significant challenge in the public sector. This study investigates the effects of ethics and work experience on procurement oversight performance in the West Sumatra Provincial Government, with job satisfaction and work discipline examined as mediating variables. Using a quantitative research design, data were collected through 62 valid questionnaires and analyzed using Structural Equation Modeling with Partial Least Squares (SEM-PLS). The study findings reveal that ethics do not directly improve oversight performance unless mediated by job satisfaction, while work experience significantly influences oversight performance both directly and through job satisfaction. Job satisfaction emerges as the most dominant predictor, significantly mediating the effects of ethics and experience on performance. Work discipline, although positively influenced by ethics and satisfaction, does not significantly contribute to oversight outcomes, either directly or as a mediator. These results emphasize the central role of psychological and attitudinal factors—especially job satisfaction—in shaping the effectiveness of public sector audits. This study contributes to the literature on public procurement oversight by offering empirical support for attribution theory and the behavioral dimensions of human capital. Policy implications include prioritizing efforts to improve ethics, experience, and job satisfaction rather than relying solely on law enforcement-based disciplinary approaches. JEL Classification: H57, M42, D73, J28, O15 Keywords: Procurement Oversight, Ethics, Work Experience, Job Satisfaction, Work Discipline, Public Sector
Inovasi Laboratorium Virtual Berbasis Website Berita: Aktualisasi Latsar CPNS di Prodi Linguistik Indonesia UPN Veteran Jawa Timur Arum, Dewi Puspa; Nurhadi, Nurhadi; Suhanda, Suhanda
Indonesian Research Journal on Education Vol. 4 No. 4 (2024): irje 2024
Publisher : Fakultas Keguruan dan Ilmu Pendidikan, Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/irje.v4i4.1305

Abstract

Laboratorium virtual berupa website berita online merupakan solusi inovatif yang dapat diimplementasikan   sebagai media pembelajaran. Website berita berfungsi sebagai platform interaktif yang tidak hanya membantu mahasiswa mengasah keterampilan jurnalistik, tetapi juga memperkenalkan proses produksi dan distribusi berita. Penelitian ini memiliki tiga tujuan utama. Pertama, mengidentifikasi produk laboratorium virtual yang dikembangkan dalam aktualisasi Latsar CPNS 2024, mencakup modul pembelajaran digital, fitur website berita, dan media interaktif lainnya. Kedua, mengevaluasi dampak pemanfaatan website berita terhadap literasi digital dan keterampilan jurnalistik mahasiswa, dengan melihat efektivitas platform ini dalam meningkatkan kesiapan mereka menghadapi tantangan era digital. Ketiga, mendeskripsikan kontribusi laboratorium virtual terhadap aktualisasi prinsip-prinsip Latsar CPNS, khususnya terkait inovasi berkelanjutan dan kemandirian institusi. Penelitian ini menggunakan metode deskriptif kualitatif dengan tujuan memahami secara mendalam proses perancangan dan penerapan laboratorium virtual berbasis website berita di Program Studi Linguistik Indonesia UPN Veteran Jawa TimurMetode pengumpulan data dilakukan melalui observasi partisipatif, wawancara semi-terstruktur dan Studi Dokumentasi. Analisis data dilakukan dengan metode tematik. Diperoleh hasil penelitian (1) laboratorium virtual berbasis website berita berperan signifikan dalam meningkatkan efektivitas pembelajaran dan penerapan keterampilan mahasiswa, (2) Berbagai komponen utama, seperti modul pembelajaran virtual, website “Dalam Kata,” video pembelajaran, dan modul praktik jurnalistik, bekerja secara terpadu untuk mendorong peningkatan literasi digital dan keterampilan jurnalistik; dan (3) Laboratorium ini juga berhasil mengimplementasikan prinsip Latsar CPNS, terutama dalam hal inovasi berkelanjutan dan kemandirian institusi.
Genetic Inheritance Risk Calculation as a Practical Approach in Health Prevention and Management: A Perspective Setiawan, Henri; Suhanda, Suhanda
Genius Journal Vol. 5 No. 1 (2024): GENIUS JOURNAL
Publisher : Inspirasi Foundation

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56359/gj.v5i1.341

Abstract

In the genomic era, understanding the risk of inheriting genetic diseases has become a crucial element in designing effective health prevention and management strategies. The initial step in calculating the risk of genetic inheritance involves gathering information about family health history. Through the analysis of genetic data and family health history, healthcare professionals can determine an individual's potential genetic risk for various diseases. Calculating the risk of genetic inheritance has several important benefits, including early prevention and management, family planning, genetic counseling, targeted therapy and care development, and informed medical decision making. By knowing an individual's genetic risk for a particular disease, they can take appropriate prevention measures or early management actions. These may include lifestyle changes, regular health check-ups, or even advanced genetic testing for early detection. In Family Planning, calculating genetic risk can assist individuals and couples in planning pregnancies and families more effectively. If a high risk is detected, couples can consider options such as genetic counseling, premarital screening, or selecting suitable reproductive methods. Overall, calculating the risk of inheriting genetic diseases can provide individuals and families with valuable information to take preventive measures, make informed medical decisions, and manage their health more effectively.
The Implementation Of Psychosocial Rehabilitation In Adolescents Using Drugs With Inefective Coping Problems Rahayu, Gumelar Zati; Suhanda, Suhanda; Firmansyah, Andan
Jurnal Vocational Nursing Sciences (VNUS) Vol 6 No 1 (2024): JURNAL VNUS (Vocational Nursing Science)
Publisher : LPPM STIKes Muhammadiyah Ciamis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52221/jvnus.v6i1.304

Abstract

Objective : Drug abuse in adolescents is a serious problem that affects their physical, psychological, and social health. In addition, the problem of ineffective coping has a frequent impact on drug users. Data from the National Narcotics Agency show that out of 34.7 million drug users in Indonesia, the prevalence of drug attacks in West Java is at 2.45%, with a total of 850 thousand people in the age range of 10-59 years. It is hoped that this can help adolescent drug users overcome ineffective coping problems through better selfunderstanding, managing emotions, improving social skills, and forming healthy groups. Method  : This research method uses a case study design. The case study design was chosen because this study aims to gain an in-depth understanding of the application of psychosocial rehabilitation to adolescent drug users with ineffective coping problems. The implementation of this research lasted for 10 days located in Banjarsari District. Result : The results of the case study after being given psychosocial rehabilitation the client's coping becomes effective and regular, the client can assess the positive aspects that can be done. Clients are able to carry out methods of implementing psychosocial rehabilitation. Conclusion and Recommendations : By paying attention to the physical, psychological and social aspects of this process can help adolescents to overcome the problem of ineffective coping. Support from the family and encouragement from the social environment also influence the recovery process.
Case Study: Nursing Care for a Patient with Coronary Artery Disease (CAD) Using Benson Relaxation Technique to Reduce Pain Wardana, Affan Hanafi; Kurniawan, Rudi; Nurapandi, Adi; Suhanda, Suhanda; Noviati, Elis
Jurnal Vocational Nursing Sciences (VNUS) Vol 7 No 1 (2025): JURNAL VNUS (Vocational Nursing Science)
Publisher : LPPM STIKes Muhammadiyah Ciamis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52221/jvnus.v7i1.806

Abstract

Coronary artery disease (CAD) is a condition characterized by the narrowing or blockage of the coronary arteries, which are responsible for supplying oxygen-rich blood to the heart muscle. This condition is primarily caused by the accumulation of atherosclerotic plaque, including cholesterol and other substances, which progressively limits blood flow to the myocardium and may result in chest pain (angina) or even myocardial infarction. The purpose of this study is to explore the application of the Benson relaxation technique as a complementary intervention to reduce pain in patients diagnosed with CAD. This study employs a descriptive case study design, focusing on the nursing care of one patient using the nursing process approach to guide the intervention. The results of the case study indicate that prior to the implementation of Benson relaxation on June 24, 2024, the patient's reported pain level was at a scale of 4. After three consecutive days of applying the Benson relaxation technique, the pain scale decreased to 2. This demonstrates a reduction in perceived pain. However, the findings suggest that while Benson relaxation may contribute to pain reduction, its effectiveness as a standalone intervention is limited. Therefore, it is recommended that Benson relaxation be used as an adjunct to pharmacological therapy in managing pain among CAD patients.
Ceting (Cegah Stunting) Bersama Remaja Putri Melalui Isi Piringku Heryani, Heni; Lestari, Lusi; Suhanda, Suhanda
Jurnal ABDINUS : Jurnal Pengabdian Nusantara Vol 8 No 1 (2024): Volume 8 Nomor 1 Tahun 2024
Publisher : Universitas Nusantara PGRI Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/ja.v8i1.21413

Abstract

One of the causes of stunting is due to inadequate nutrition during adolescence. One prevention that can be done is to approach the life cycle at the adolescent stage, especially adolescent girls as a preparation stage for prospective mothers from an early age. Young women must be prepared to enter the preconception period. These young women have a very big opportunity to break the chain of stunting. One intervention that can be carried out is providing education about balanced nutrition through the contents of my plate as early as possible to prevent stunting. The purpose of this community service is to increase knowledge about the contents of my plate. Carrying out service activities by providing education through giving ebooks about the contents of my plate to young women at SMPN 1 Ciamis. To measure the knowledge of young women with a pre-post test. The results of Community Service include an increase in young women's knowledge about the contents of my plate as a means of preventing stunting.