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All Journal HAYATI Journal of Biosciences Jurnal Ilmu Manajemen Jurnal Kesehatan Andalas Jurnal Biosains Pascasarjana Prosiding 2nd Seminar Nasional IPTEK Terapan (SENIT) 2017 Farmasains : Jurnal Ilmiah Ilmu Kefarmasian Jurnal Kedokteran Anatomica (Anatomica Medical Journal) Journal of Pharmacopolium Jurnal Kreativitas PKM Logista: Jurnal Ilmiah Pengabdian Kepada Masyarakat Acta Biochimica Indonesiana Jurnal Kesehatan Jurnal Abdimas Mahakam Jurnal Muara Sains, Teknologi, Kedokteran dan Ilmu Kesehatan Jurnal Abdimas Mandiri Jurnal Bakti Masyarakat Indonesia BERNAS: Jurnal Pengabdian Kepada Masyarakat Current : Jurnal Kajian Akuntansi dan Bisnis Terkini Journal of Innovation and Community Engagement Indonesian Journal of Pharmaceutical Education Jurnal Ilmu Manajemen eJournal Kedokteran Indonesia International Journal of Applied Business and International Management International Journal of Tourism and Hospitality in Asia Pasific Journal of International Conference Proceedings Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Conference Proceedings International Conference on Education Innovation and Social Science JPM (Jurnal Pengabdian Masyarakat) Ruwa Jurai
Retno Yulianti
Universitas Pembangunan Nasional Veteran Jakarta
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The Effect of Environmental, Social, and Governance (ESG) Disclosure on Basic Material Company Financial Performance Sabrina, Dellya Assyifa; Sriyono, Sriyono; Yulianti, Retno
JURNAL ILMU MANAJEMEN Vol. 22 No. 1 (2025): JUNE 2025
Publisher : Universitas Negeri Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21831/jim.v22i1.81565

Abstract

Recent research results still differ regarding the development of Environmental, Social, and Governance Disclosure (ESG). Some studies show a positive trend of ESG in recent years. On the other hand, some studies show that ESG performance has a negative influence on the financial performance of basic material sector companies. This contradiction in findings is the basis for the author to explore the effect of ESG disclosure on the financial performance of Basic Material Sector Companies listed on the Indonesia Stock Exchange (IDX) during the period 2021-2023. Out of a total of 103 companies in this sector, only 34 companies reported ESG consistently during the period. This study uses a simple linear regression analysis model with company financial performance in the form of Tobin's Q as the dependent variable and ESG value as the independent variable. The results show that ESG disclosure is proven to have a positive effect on the company's financial performance. This finding is consistent with Stakeholder theory that companies that disclose ESG tend to have better performance because these disclosures strengthen relationships with key stakeholders, such as investors, customers, and communities, which in turn increase market confidence and firm value.
FACTORS AFFECTING TAXPAYER COMPLIANCE IN PAYING MOTOR VEHICLE TAXES IN KULON PROGO: FAKTOR-FAKTOR YANG MEMPENGARUHI KEPATUHAN WAJIB PAJAK DALAM MEMBAYAR PAJAK KENDARAAN BERMOTOR DI KULON PROGO Nastiti, Yola Arinda; Yulianti, Retno; Sunaryo, Kunti
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 3 No. 3 (2022): CURRENT : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/current.3.3.326-339

Abstract

The purpose of this study was to determine the awareness of taxpayers, tax sanctions, the drive thru Samsat system, progresive tax rates, and socialization of taxation on taxpayer compliance in paying motor vehicle taxes. This research was carried out at SAMSAT Kulon Progo, precisely in Kapanewon Sentolo. The number of samples in this study were 110 respondents with the sampling method using convenience sampling. This data collection was done by distributing questionnaires. The data analysis technique used in this research was multiple linear regression analysis. Based on the results of multiple linear regression analysis, it can be seen that taxpayer awareness, tax sanctions, and tax socialization have an effect on taxpayer compliance, while the drive thru system and progressive tax rates have no effect on motor vehicle taxpayer compliance.
ANALISIS PENGARUH ESG, LEVERAGE DAN ASSET EFFICIENCY TERHADAP SUSTAINABLE GROWTH RATE Amini, Aulia Fadhilla; Yulianti, Retno
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 9 No 1 (2025): Edisi Januari - April 2025
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v9i1.5599

Abstract

This study analyzes the influence of Environmental, Social, and Governance (ESG), Leverage, and Asset Efficiency on the Sustainable Growth Rate (SGR) of Consumer Non-Cyclicals companies listed on the Indonesia Stock Exchange (IDX) during the 2019–2023 period. The method used is multiple linear regression with 352 observational data from 111 companies. The results indicate that ESG and Leverage do not have a significant effect on SGR, whereas Asset Efficiency has a positive and significant effect on SGR. These findings suggest that ESG implementation in Indonesia remains uneven and is more compliance-driven rather than a growth-oriented strategy. Meanwhile, high leverage does not enhance SGR, implying that companies in this sector rely more on internal financing. Conversely, asset efficiency is proven to be a key factor in driving sustainable growth. This study is expected to provide insights for companies, investors, and regulators regarding the factors influencing sustainable growth.
Iptek bagi Masyarakat Penderita Diabates Mellitus Berbasis Herbal Yulianti, Retno; Purwani, Luh Eka; Septiana, Wahyunia Likhayati
JPM (Jurnal Pengabdian Masyarakat) Ruwa Jurai Vol. 3 No. 1 (2017): JURNAL PENGABDIAN MASYARAKAT RUWA JURAI
Publisher : FK Unila

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23960/jpmrj.v3i1.1935

Abstract

Jumlah penyandang Diabetes Mellitus (DM) di Indonesia diprediksi terjadi kenaikan dari 8,4 juta (tahun 2000) menjadi sekitar 21,3 juta (tahun 2030). Angka kematian akibat DM terbanyak pada kelompok usia 45-54 tahun di daerah perkotaan sebesar 14,7 persen, sedangkan di daerah pedesaan sebesar 5,8 persen. Manifestasi klinis DM salah satunya adalah hiperglikemi postprandial. Hal ini disebabkan masih banyak penderita DM yang tidak patuh minum obat antidiabetes dan tidak kontrol kembali saat mengetahui kadar gula darahnya sudah turun. Program iptek bagi masyarakat ini bertujuan untuk membantu menyelesaikan masalah kesehatan yang berhubungan dengan gangguan kadar gula darah melalui program tujuh langkah dalam diabetes dan memanfaatkan buah labu kuning sebagai salah satu alternatif untuk mengontrol kadar gula darah terutama setelah makan. Metode yang digunakan dalam kegiatan ini dibagi dalam tiga tahap yakni dengan memberikan pre-postest materi penyuluhan, dan leaflet, skrining pemeriksaan kesehatan, pembagian buku catatan kesehatan, pelatihan penyusunan menu sehat dan berimbang berbahan dasar dari buah labu kuning serta sosialisasi kader meliputi pengenalan obat antidiabetes, pelatihan penggunaan alat pemeriksaaan tekanan darah digital dan kit pemeriksaan gula darah, asam urat dan kolesterol (GCU self-check). Kegiatan ini diikuti oleh 50 orang peserta dari wilayah kerja Puskesmas Cikoko. Hasil evaluasi tahap satu menunjukkan sebanyak 60 persen peserta memiliki profil gula darah dalam rentang target kendali gula darah sewaktu (≤ 140-180 mg/dL), tahap kedua menunjukkan peningkatan pengetahuan peserta dari 14 orang (pretest) meningkat menjadi 27 orang (posttest) dan tahap ketiga terlihat penurunan gula darah sewaktu sekitar 44,4 persen pada penderita diabetes.Kata kunci: Diabetes mellitus, gizi, herbal
The Role of Quality Audit Committee Oversight: Quality of Sustainability Reports in Indosesian Energy Sector Companies Prabowo, Jefry; Hastuti, Sri; Yulianti, Retno
Proceedings International Conference on Education Innovation and Social Science 2025: Proceedings International Conference on Education Innovation and Social Science
Publisher : Universitas Muhammadiyah Surakarta

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

Abstract

This study examinies the role of audit committee oversight quality on the quality of sustainability reports (SR) of energy sector companies in Indonesia. Using a quantitative research design and secondary data from annual reports and sustainability reports prepared in accordance with Global Reporting Initiative Standards. This study constructs an SR quality index based on the dimention of Theme/Topic completeness (adherence to material GRI indicators). The audit committee variable is proxied by the frequency of audit committee meetings during the fiscal years. The population includes all energy issuers (oil & gas, coal, electricity, renewable energy) listed on the Indonesia Stock Exchange for the period 2021-2024, with the sample determined using purposive sampling techniques and obtaining a sample of 153. Estimation were conducted using regression analysis accompanied by statistical analysis, classical assimption tests, and hypotesting using SPSS statistic 26. The results indicate that a higher frequency of audit committee meetings has a positive impact on SR quality. This study contributes to the literature on sustainability reporting governance in developing countries like Indonesia and offers replicable measurement guidelines for regulator and practitioners.
Skrining Paru-paru sebagai Upaya Promotif dan Preventif bagi Ibu Rumah Purwaningsih, Desi; juliana, dara; budi, ikhsan; Pratami Djasfar, Seftiwan; Putra Djonesti, wilfadri; Simanjuntak, Kristina; Yulianti, Retno
Jurnal Abdimas Mandiri Vol. 9 No. 3
Publisher : UNIVERSITAS INDO GLOBAL MANDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36982/jam.v9i3.6194

Abstract

Penyakit paru seperti penyakit paru obstruktif kronis (PPOK), tuberkulosis, dan gangguan restriktif masih menjadi masalah kesehatan masyarakat yang signifikan di Indonesia. Ibu rumah tangga merupakan kelompok yang rentan karena sering terpapar polusi udara dalam ruangan, termasuk asap dapur, asap rokok, dan pembakaran bahan bakar biomassa yang digunakan untuk memasak. Paparan jangka panjang terhadap faktor tersebut dapat menyebabkan penurunan fungsi paru yang sering kali tidak disadari karena gejalanya muncul secara perlahan. Kegiatan pengabdian masyarakat ini bertujuan untuk meningkatkan kesadaran, pengetahuan, serta kemampuan deteksi dini gangguan fungsi paru melalui edukasi kesehatan dan pemeriksaan spirometri pada ibu rumah tangga di Kelurahan Pondok Petir, Kota Depok. Metode pelaksanaan menggunakan pendekatan Plan–Do–Check–Act (PDCA) yang meliputi tahap perencanaan kegiatan, penyuluhan kesehatan tentang penyakit paru, demonstrasi penggunaan alat spirometri, pemeriksaan fungsi paru secara individual, serta evaluasi dan tindak lanjut hasil. Sebanyak sepuluh peserta mengikuti pemeriksaan spirometri, dengan hasil 50% mengalami restriksi ringan, 10% restriksi sedang, dan 40% tidak menunjukkan gangguan ventilasi paru. Hasil ini menunjukkan adanya indikasi awal penurunan fungsi paru yang memerlukan perhatian lebih lanjut. Kegiatan ini berhasil meningkatkan pengetahuan peserta mengenai faktor risiko penyakit paru, pentingnya ventilasi rumah, serta kebiasaan hidup sehat. Program ini mendukung penguatan upaya promotif dan preventif kesehatan pernapasan sesuai dengan kebijakan nasional Program Indonesia Sehat dengan Pendekatan Keluarga (PIS-PK).
Preparation and Characterization of P(3HB-co-HHX)/Silk Fibroin Nanofiber for Chondrogenic Differentiation on Human Adipose Mesenchymal Stem Cell Pramono, Andri Pramesyanti; Yulianti, Retno; Razi, Muhamad Alif; Karina; Ang, Shaik Ling; Sudesh, Kumar; Hanan; Endarwati, Yuni Cahya; Ghoza, Muhammad Radian
HAYATI Journal of Biosciences Vol. 33 No. 3 (2026): May 2026
Publisher : Bogor Agricultural University, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.4308/hjb.33.3.617-633

Abstract

This study explored the proliferative and chondrogenic differentiation capacities of nanofiber containing silk fibroin hybrid Bombyx mori silkworm cocoons (Japan-China SP-01 variant from Indonesia) and PHA P(3HB-co-3HHx) on human adipose mesenchymal stem cells. First, the scaffolds were prepared for electrospinning by combining two distinct biomaterials, consisting of silk fibroin derived from hybrid Bombyx mori silkworm cocoons, with a combination of 3-hydroxybutyrate (3HB) and 3-hydroxyhexanoate (3HHx). The effects of various ratios of P(3HB-co-3HHx)/Silk Fibroin nanofiber mixture on proliferative and differentiation capacity were then investigated. Following that, the morphology, chemical compositions, contact angle, tensile strength, roughness, cell viability, and human adipose mesenchymal stem cell differentiation of the nanofiber were investigated by collagen type 2 gene expression. The results of scanning electron microscopy showed the mean diameter of the nanofiber ranged from 370-600  nm. Following that, 16,000 volts was prominent for nanofiber manufacture in all ratios. It was also demonstrated that the nanofiber has significant mechanical properties, acceptable hydrophilicity and smoothness, and appropriate cell viability (up to 99.1% compared to the control on silk fibroin nanofiber). Although PHA increased tensile strength, silk fibroin administration to the mixture predominantly enhanced chondrogenic differentiation, as evidenced by modulation of chondrogenic collagen type 2 (up to 8.718-fold) gene markers. Furthermore, the physicochemical characteristics of the nanofiber mixture significantly influenced the proliferation and differentiation of human adipose mesenchymal stem cells. The results of the tests showed that silk fibroin administration into a nanofiber mixture has improved chondrogenesis and showed great potential as a cartilage tissue scaffold.
Co-Authors Ahda Faza Hunafa Ahmad Buldani Alyani, Fadhilah Sharfina Amini, Aulia Fadhilla Andri Pramesyanti Pramono Andri Pramesyanti Pramono Andri Pramesyanti Pramono Ang, Shaik Ling Anhari, Anhari Annisa Nur Insani Boenga Nurcita Budi, Ikhsan Cut Fauziah Desi Purwaningsih Effendy, Pepen Endarwati, Yuni Cahya Erna Harfiani Fajariyanto, Muhammad Iqbal Fathurahman, Muhamad Ghoza, Muhammad Radian Giopratiwi, Kusvandita Hadi, Johanes De Brito Firstian Hanan I Made Kariasa Imam Prabowo Insani, Annisa Nur Isvandiary, Astea Adzani Juliana, Dara Karina Kunti Sunaryo Lina Adilla Lisa Safira Manpan Drajat Maria Selvester Thadeus Meiskha Bahar Muhammad Reiza Nanang Nasrullah Nasihin Saud Irsyad Nasrulloh, Nanang Nastiti, Yola Arinda Niniek Hardini Noto Pamungkas, Noto Novri Rahmadika Nunuk Nugrohowati Nurfitri Bustamam Pasiak, Taufiq Fredrik Pertiwi Soedomo Pompey, Cut Sarida Prabowo, Jefry Pratami Djasfar, Seftiwan Purwani, Luh Eka Putra Djonesti, wilfadri R, Maya Raihan Akbar Darmawan Razi, Muhamad Alif Rika Revina Sabrina, Dellya Assyifa Salman Paris Harahap Simanjuntak, Kristina Sri Hastuti Sriyono Sriyono Sudesh, Kumar Sulistyorini, Ryna Sri Taufiq Fredrik Pasiak Tenan, Memet Tika Hamidah Apriliana Nai Tiwuk Tiwuk Uswatun Hasanah Uswatun Hasanah Wahyunia Likhayati Septiana Widianingsih Widianingsih Yudhi Nugraha Yudhi Nugraha Yuni Setyaningsih Zofania, Theo Andariaz