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Pengaruh Karakteristik Perusahaan Terhadap Pengungkapan Sustainability Report Randebua, Marcella Paskahlin; Palentek, Dinda; Triawanti, Triawanti; Sabandar, Sita Yubelina; Tikupadang, Wendy Kala
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 4 No. 4 (2026): November - January
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v4i4.5765

Abstract

Peningkatan tuntutan transparansi dan akuntabilitas perusahaan mendorong pentingnya pengungkapan sustainability report sebagai bentuk tanggung jawab ekonomi, sosial, dan lingkungan kepada para pemangku kepentingan. Penelitian ini bertujuan untuk menganalisis pengaruh karakteristik perusahaan yang meliputi ukuran perusahaan, profitabilitas, leverage, dan aktivitas perusahaan terhadap pengungkapan sustainability report pada perusahaan manufaktur sektor industri dasar dan kimia yang terdaftar di Bursa Efek Indonesia (BEI) periode 2022–2024. Penelitian ini menggunakan pendekatan kuantitatif dengan data sekunder yang diperoleh dari laporan tahunan dan laporan keberlanjutan perusahaan. Sampel penelitian ditentukan menggunakan metode purposive sampling dengan total 71 perusahaan selama tiga tahun pengamatan sehingga diperoleh 213 unit observasi. Analisis data dilakukan menggunakan regresi data panel dengan bantuan perangkat lunak EViews 12. Hasil penelitian menunjukkan bahwa secara parsial ukuran perusahaan, profitabilitas yang diukur dengan return on assets (ROA), dan aktivitas perusahaan yang diproksikan dengan inventory turnover (ITO) berpengaruh positif dan signifikan terhadap pengungkapan sustainability report. Temuan ini mengindikasikan bahwa perusahaan dengan skala besar, kinerja keuangan yang baik, serta efisiensi pengelolaan aset yang tinggi cenderung memiliki kemampuan dan dorongan lebih besar dalam mengungkapkan informasi keberlanjutan secara lebih luas. Sementara itu, leverage yang diproksikan dengan debt to asset ratio (DAR) tidak berpengaruh signifikan terhadap pengungkapan sustainability report, yang menunjukkan bahwa tingkat ketergantungan perusahaan terhadap pendanaan utang tidak menjadi faktor utama dalam praktik pelaporan keberlanjutan. Secara simultan, seluruh variabel karakteristik perusahaan berpengaruh signifikan terhadap pengungkapan sustainability report. Penelitian ini memberikan implikasi teoretis bagi pengembangan literatur akuntansi keberlanjutan serta implikasi praktis bagi perusahaan dan investor dalam memahami faktor-faktor yang mendorong transparansi pelaporan keberlanjutan.
Effect of Striped Catfish (Pangasianodon Hypophthalmus) Supplementation on Mice (Mus Musculus) Colon Wibowo, Agung Ary; Hosea, Nathania; Triawanti, Triawanti; Lahdimawan, Ardik; Priyono, Sasongko Hadi; Siagian, Andreas Marojohan Haratua; Sikumbang, Kenanga Marwan
Majalah Kedokteran Bandung Vol 57, No 4 (2025)
Publisher : Faculty of Medicine, Universitas Padjadjaran

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15395/mkb.v57.4395

Abstract

Diet affects the microbial structure of the gut and human metabolic functions. Disruption of nutrient sources that produce short-chain fatty acids (SCFA) will cause atrophy and inflammation of the colonic mucous. Striped catfish (Pangasianodon hypophthalmus) increases SCFA production because of its high levels of carbohydrates, protein, and fat content. This experimental study used 50 male mice (Mus musculus) aged 3 months old, weighing 20-30 grams, divided into control group (given standard feed) and treatment group (given mixture of standard feed and striped catfish meat). The mice were given treatment for eight (8) weeks at the Faculty of Medicine and Health Sciences, Lambung Mangkurat University, Indonesia, from May to July 2024 and then sacrificed. Colon biopsies were examined using hematoxylin-eosin staining to determine crypt morphology, number of goblet cells, and number of inflammatory cells at Ulin Hospital Banjarmasin, Indonesia, from July until October 2024. The crypt morphology in the treatment group showed fewer abnormalities (5 out of 25 samples) compared to the control group (11 out of 23 samples) (p=0.041) with a moderate correlation (p=0.295). The number of goblet cells was higher in the treatment group (200.4±54.1) than in the control group (134.5±34.3) (p=0.001) with a strong correlation (p = 0.616). The number of inflammatory cells was lower in the treatment group (9.9±4.4) than in the control group (27.6±7.8) (p=0.001) with a very strong correlation (p=0.838). Thus, striped catfish supplementation reduces morphological abnormalities of the crypts and the number of inflammatory cells, as well as increases the number of goblet cells in the colon of mice.
Effects of Cadmium Exposure on Lipid Peroxidation and Chlorinative Stress of Rat Kidney Suhartono, Eko; Triawanti, Triawanti; Leksono, Amin Setyo
The Journal of Experimental Life Science Vol. 5 No. 1 (2015)
Publisher : Graduate School, Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (780.729 KB) | DOI: 10.21776/ub.jels.2015.005.01.01

Abstract

In addition to a wide range of adverse effects on human health, toxic metals such as cadmium (Cd) can promote kidney damage. In this study, we proposed the toxicological properties of these metals which are partly related to lipid peroxidation and chlorinative stress. Thus our study aimed to measure the lipid peroxidation and chlorinative stress in kidney of rats exposed to Cd. The study was performed on 32 male rats (Rattus novergicus) weighing 300±10 grams with normal activity. Rats were acclimatized for a week before the treatment. The animals were divided into two major groups with one group for control (K0) and the other groups were exposed to 3 mg/L CdSO4 through the drinking water. The animals in each groups were divided again into two small groups with different time of exposure. The time of exposure are subacute (six weeks) and subchronic (eight weeks). After the exposure the kidney from all treated animals showed the significant increase of MDA and AOPP levels. In conclusion, subacute and subchronic exposure of Cd caused the kidney damage through lipid peroxidation and chlorinative stress, as shown by increasing of MDA and AOPP levels. Keywords: AOPP, Cadmium, Chlorinative Stress, Lipid Peroxidation, MDA
Co-Authors A.A. Ketut Agung Cahyawan W Adi Nugroho Aditya Rizky Arief Rahman Agung Ary Wibowo Agung Ary Wibowo, Agung Ary Al-Audhah, Nelly Alexandra, Francisca Diana Aliyah Zahirah Putri Amin Setyo Leksono Ardik Lahdimawan, Ardik Armelin, Armelin ary yunanto Askandar Tjokroprawiro Asnawati Asnawati Athiya Nadifa Azma Rosida Chaerany, Annisa Fitria Dewi Rahayu Dewiarianti, Dewi Didik Dwi Sanyoto Didik Dwi Sanyoto Didik Dwi Sanyoto Didik Dwi Sanyoto Dimas Ikhsan Airlangga Dimas Ikhsan Airlangga Dwi Setyohadi Dwi Setyohadi, Dwi Dwiputra Tesan Panenga, Dwiputra Tesan Eko Suhartono Emmy Sri Mahreda Erliyanti, Emmi Ermina Istiqomah, Ermina Fadhilah, Syaiful Fakhrurazzy Fakhrurazzy, Fakhrurazzy Fakhrurrazy Fakhrurrazy Faradhiba Tantri Lemba Farida Heriyani Fitria, Yanti Frethernety, Agnes Fujianti, Annisa Gastin Gabriel Jangkang Gastin Gabriel Jangkang Ginting, Nabilla Syafirah Br. Hardyan Sauqi Hartoyo , Edi Hasanah, Sophia Hendra Nur'amin Herawati Herawati Hidayat Sujuti Hosea, Nathania Husaini Husaini Hutapea, Lowisa Kristina Ida Yuliana Ika Kustiyah Oktaviyanti Indriani Adhaini Gusasi Irfan Maulana, Irfan Istiana Istiana Istiana Istiana Juhairina Juhairina Juhairina, Juhairina Kenanga Marwan Sikumbang, Kenanga Marwan Lena Rosida M Rasjad Indra M, Satriyandi Mariyatul Mariyatul, Mariyatul Ma’ruf, Muhamad Adi Meitria Syahadatina Noor Meitria Syahadatina Noor Mohammad Bakhriansyah Muhammad Agung Perdana Muhammad Azra Inan Abdillah Muhammad Reyhan Firdaus Muthmainah, Noor Muthmainah, Noor Nastiti, Titis Nathan Aditya Willyanto Nathania Hosea Nelly Al Audhah Nelly Al Audhah Nia Kania Noor , Meitria Syahadatina Novita Ningtyas, Novita Nur Qamariah Nur Qomariah Nurul Hidayah NURUL HIDAYAH Nuryandi Khairunanda, Nuryandi Oktarina, Lelly Olivia Dewi Rianti, Olivia Dewi Palentek, Dinda Pratama, Muhammad Noor Aditya Prenggono, Muhamad Darwin Priyono, Sasongko Hadi Rakhmawati, Yuli Randebua, Marcella Paskahlin Rini, Kusuma Hati Purnama Rino Rino Rizky Mutiara Lestari, Rizky Mutiara Robiana M. Noor, Robiana M. Roselina Panghiyangani Rosihan Adhani, Rosihan Sadiqi , Muhammad Abdan Sanyoto, Didik Dwi Siagian, Andreas Marojohan Haratua Sita Yubelina Sabandar Skripsiana, Nika Sterina Sukamto, Ika Sumiyarsi Suryono, Didik Dwi Syaiful Fadhilah Syamsul Arifin Taupiek Rahman, Taupiek Tika Nurullita, Tika Tyas Ningrum Rahmadayanti Ulfah, Fahrina Umi Mardiyati Vory Vory Wendy Kala Tikupadang Xena Asterina Susilo Yanti Fitria Yunita Sari Yunus, Muhammad Alif