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All Journal Idea Nursing Journal CAUCHY: Jurnal Matematika Murni dan Aplikasi El Dinar JOURNAL OF HEALTHCARE TECHNOLOGY AND MEDICINE JURNAL KEPEMIMPINAN DAN PENGURUSAN SEKOLAH Al-Ta'dib: Jurnal Kajian Ilmu Kependidikan Jurnal Keperawatan Padjadjaran METHOMIKA: Jurnal Manajemen Informatika & Komputerisasi Akuntansi INVENTORY: JURNAL AKUNTANSI Jurnal Pendidikan Ekonomi (JURKAMI) Jurnal Riset Informatika JURNAL AGRIBISNIS DAN KOMUNIKASI PERTANIAN (Journal of Agribusiness and Agricultural Communication) Jurnal Onoma: Pendidikan, Bahasa, dan Sastra Jurnal Manajemen dan Administrasi Rumah Sakit Indonesia (MARSI) Kappa Journal Equals : Jurnal Ilmiah Pendidikan Matematika Journal SAGO Gizi dan Kesehatan Jurnal AbdiMas Nusa Mandiri AJAD : Jurnal Pengabdian kepada Masyarakat Fikrah: Jurnal Ilmu Aqidah dan Studi Keagamaan Smart Society: Community Service and Empowerment Journal Jurnal Keperawatan Karya Bhakti Journal of Educational Sciences Jurnal Ilmu Akuntansi Mulawarman (JIAM) Journal Keperawatan JURNAL PENGABDIAN PENDIDIKAN MASYARAKAT (JPPM) JURNAL TUNAS PENDIDIKAN JURNAL PARADIGMA: Journal of Sociology Research and Education Journal of Agro Plantation (JAP) Administratio Jurnal Ilmiah Ilmu Administrasi Negara ARMADA : Jurnal Penelitian Multidisiplin Jurnal Pengabdian Masyarakat Bangsa Sahabat Sosial: Jurnal Pengabdian Masyarakat Al-Zayn: Jurnal Ilmu Sosial & Hukum Journal of Environmental Economics and Sustainability Indonesian Journal of Applied Technology Jurnal Ekonomi dan Bisnis Jurnal Cendekia Ilmiah

Nurhayati, Nurhayati

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Author-ID : 4286545

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Analisis sistem akuntansi pertanggungjawaban sebagai pengendalian biaya pada pusat biaya badan pengembangan sumber daya manusia (bpsdm) provinsi kalimantan timur Nurhayati, Nurhayati; Utary, Anis Rachma; Lahaya, Ibnu Abni
Jurnal Ilmu Akuntansi Mulawarman (JIAM) Vol. 3 No. 4 (2018): November
Publisher : Fakultas Ekonomi dan Bisnis Universitas Mulawarman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29264/jiam.v3i4.3319

Tujuan dari penelitian ini adalah untuk menganalisis Sistem Akuntansi Tanggung Jawab Badan Pengembangan Sumber Daya Manusia (BPSDM) apakah sesuai dengan konsep teori. Jenis penelitian ini adalah deskriptif empiris dan menggunakan teknik analisis Internal Control Questionnaires (ICQ). Hasil penelitian ini menunjukkan bahwa lembaga pengembangan sumber daya manusia Provinsi Kalimantan Timur telah menerapkan Sistem Akuntansi Pertanggungjawaban. (1) Pemerintah telah menerapkan sistem organisasi yang menumpahkan keangkuhan dan tanggung jawab dalam manajemen. (2) Pemerintah telah menyusun anggaran berdasarkan tanggung jawab. (3). Pemerintah belum diklasifikasikan mendapatkan kontrol dan biaya tidak terkendali. (4). Sistem akuntansi sudah sesuai dengan struktur organisasi. (5) Pelaporan Sytem telah dilakukan oleh pemimpin rendah. Tetapi ada perbedaan antara sistem akuntansi pertanggungjawaban biaya yang telah dilakukan oleh agensi pengembangan sumber daya manusia dengan Sistem Kontrol Biaya berdasarkan teori akuntansi.

Pelatihan Peningkatan Kemampuan Komunikasi Tenaga Kesehatan Imran, Ali; Muslimin B, Muslimin B; Nawawi, Rivayanti; Nurhayati, Nurhayati; Rifai, Rifai
Sahabat Sosial: Jurnal Pengabdian Masyarakat Vol. 4 No. 3 (2026): Sahabat Sosial: Jurnal Pengabdian Masyarakat (Juni)
Publisher : Asosiasi Guru dan Dosen Seluruh Indonesia

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

ABSTRACT Effective communication is a crucial competency for healthcare workers in providing patient care. A lack of communication skills can impact the quality of care and patient satisfaction. This activity aims to improve healthcare workers' communication skills through structured training. Quality healthcare services are not only determined by the clinical competence of healthcare workers, but also significantly influenced by their communication skills in providing care to patients. Therapeutic communication plays a crucial role in building interpersonal relationships, enhancing trust, and supporting patient satisfaction. This community service activity aims to improve healthcare workers' competency in implementing therapeutic communication through an educational and practical approach. Implementation methods include educational activities, effective communication training (verbal and nonverbal), and role-play simulations, supported by mentoring in service practice. The targeted outcomes of this activity are increased knowledge and skills of healthcare workers in therapeutic communication and the realization of more empathetic, effective, and consistent service communication. Therefore, this activity is expected to improve patient comfort and satisfaction, as well as the quality of healthcare services on an ongoing basis at the Pertiwi Mother and Child Hospital in Makassar. The results showed an increase in the average score from 62.3 to 85.7, a 23.4-point increase. Furthermore, participants' communication skills improved during the simulation practice. The conclusion is that effective communication training can improve healthcare workers' knowledge and skills in communicating with patients. Keywords: Health Communication, Healthcare Workers, Training, Healthcare Services ABSTRAK Komunikasi efektif merupakan salah satu kompetensi penting yang harus dimiliki oleh tenaga kesehatan dalam memberikan pelayanan kepada pasien. Kurangnya kemampuan komunikasi dapat berdampak pada menurunnya kualitas pelayanan dan kepuasan pasien. Kegiatan ini bertujuan untuk meningkatkan kemampuan komunikasi tenaga kesehatan melalui pelatihan terstruktur. Pelayanan kesehatan yang berkualitas tidak hanya ditentukan oleh kompetensi klinis tenaga kesehatan, tetapi juga sangat dipengaruhi oleh kemampuan komunikasi dalam memberikan pelayanan kepada pasien. Komunikasi terapeutik memiliki peran penting dalam membangun hubungan interpersonal, meningkatkan kepercayaan, serta mendukung kepuasan pasien. Kegiatan pengabdian kepada masyarakat ini bertujuan untuk meningkatkan kompetensi tenaga kesehatan dalam menerapkan komunikasi terapeutik melalui pendekatan edukatif dan aplikatif. Metode pelaksanaan meliputi kegiatan edukasi, pelatihan komunikasi efektif (verbal dan nonverbal), serta simulasi (role play) yang didukung dengan pendampingan dalam praktik pelayanan. Target luaran dari kegiatan ini adalah meningkatnya pengetahuan dan keterampilan tenaga kesehatan dalam komunikasi terapeutik serta terwujudnya komunikasi pelayanan yang lebih empatik, efektif, dan konsisten. Dengan demikian, kegiatan ini diharapkan dapat meningkatkan kenyamanan dan kepuasan pasien serta mutu pelayanan kesehatan secara berkelanjutan di RSKD Ibu dan Anak Pertiwi Makassar. Hasil menunjukkan adanya peningkatan nilai rata-rata dari 62,3 menjadi 85,7 dengan peningkatan sebesar 23,4 poin. Selain itu, terjadi peningkatan keterampilan komunikasi peserta dalam praktik simulasi. Kesimpulan menunjukkan bahwa pelatihan komunikasi efektif mampu meningkatkan pengetahuan dan keterampilan tenaga kesehatan dalam berkomunikasi dengan pasien. Kata Kunci: Komunikasi Kesehatan, Tenaga Kesehatan, Pelatihan, Pelayanan Kesehatan

Pengaruh Profesionalisme Dan Etika Profesi Terhadap Pertimbangan Tingkat Materialitas Dalam Pemeriksaan Laporan Keuangan Aulia, Yuwita Amila; Handayani, Alberta Esti; Nurhayati, Nurhayati
INVENTORY: JURNAL AKUNTANSI Vol. 9 No. 2 (2025)
Publisher : Prodi Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas PGRI Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25273/inventory.v9i2.21978

This study aims to empirically test the effect of professionalism and professional ethics on the consideration of materiality levels in financial statement audits. The population in this study consists of auditors working at Public Accounting Firms in Surabaya. The sampling technique used in this study is purposive sampling. This research employs a quantitative research design. The analytical tool used in this study is multiple linear regression. This study utilizes primary data, which is collected through the distribution of questionnaires directly to respondents using Google Forms, shared via WhatsApp messaging or email to the respondents. The results of this study indicate that the effect of professionalism on materiality consideration yields a significant negative result. Based on these findings, it can be concluded that the higher the level of professionalism, the easier it is to make materiality judgments. The effect of professional ethics on materiality consideration shows a significant positive result. This suggests that good compliance with ethical standards is positively correlated with the accuracy of materiality consideration.

Pengaruh Environmental, Social, Dan Governance (ESG) Disclosure Terhadap Nilai Perusahaan (Studi Kasus pada Perusahaan Sektor Keuangan yang Terdaftar di Bursa Efek Indonesia Periode Tahun 2020 - 2023) Nuraini, Azimatun; Nurhayati, Nurhayati; Adistie, Gisti Riza; Handayani, Alberta Esti
INVENTORY: JURNAL AKUNTANSI Vol. 9 No. 2 (2025)
Publisher : Prodi Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas PGRI Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25273/inventory.v9i2.22813

This study aims to determine the effect of environmental, social, and governance (ESG) disclosure on firm value in financial sector companies listed on the IDX (Indonesia Stock Exchange) for the period 2020-2023. This study uses quantitative data type with sample selection method using purposive sampling. This study used a sample of financial sector companies listed on the IDX (Indonesia Stock Exchange) during the period 2020-2023. The number of companies sampled in this study were 16 companies for 4 years with a total of 68 sample data. The data analysis techniques used in this study are descriptive analysis, classical assumption test, multiple linear regression analysis, and goodness of fit test. The results of this study indicate that environmental disclosure, social disclosure, and governance disclosure variables simultaneously have a significant impact on firm value. Partial testing in this study shows that environmental disclosure has a partially significant effect on firm value, social disclosure variables have a partially significant effect on firm value, and governance disclosure variables have no partially significant effect on firm value. So it can be concluded that ESG disclosure has no significant effect partially on firm value.

Pengaruh Profitabilitas, Ukuran Perusahaan, dan Leverage Terhadap Perataan Laba (Studi Empiris Pada Perusahaan Manufaktur Sektor Energi Yang Terdaftar Pada Bursa Efek Indonesia Tahun 20212023) Jannah , Miratul; Nurhayati, Nurhayati; Handayani, Alberta Esti
INVENTORY: JURNAL AKUNTANSI Vol. 9 No. 2 (2025)
Publisher : Prodi Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas PGRI Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25273/inventory.v9i2.22821

Abstract This research aims to analyze the effect of profitability, company size, and leverage on earnings management practices in manufacturing companies in the energy sector listed on the Indonesia Stock Exchange (BEI) during the period from 2021 to 2023. This research using a quantitative approach research The data used in this research is secondary data obtained from annual financial reports as well as statistical analysis methods to test the hypotheses that have been proposed. The findings obtained indicate that there is a significant effect of profitability, company size, and leverage on earnings smoothing. The results of this study are expected to provide a better understanding of the managerial factors influencing income management in energy sector companies, and offer practical implications for stakeholders in decision-making processes. Keywords: Profitability, Company Size, Leverage, Income Smoothing, Manufacturing Companies, Energy Sector. Abstrak Penelitian ini bertujuan untuk menganalisis pengaruh profitabilitas, ukuran perusahaan, dan leverage terhadap praktik perataan laba pada perusahaan manufaktur di sektor energi yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2021 hingga 2023. Penelitian ini menggunakan pendekatan kuantitatif. Data yang digunakan dalam penelitian ini adalah data sekunder yang diperoleh dari laporan keuangan tahunan serta metode analisis statistik untuk menguji hipotesis yang telah diajukan. Temuan yang didapatkan menunjukkan hasil bahwa terdapat pengaruh yang signifikan dari profitabilitas, ukuran perusahaan, dan leverage terhadap perataan laba. Hasil penelitian diharapkan dapat memberikan pemahaman yang lebih baik tentang faktor-faktor manajerial yang mempengaruhi pengelolaan laba di perusahaan sektor energi, serta memberikan implikasi praktis bagi pemangku kepentingan terkait dalam pengambilan keputusan. Kata Kunci: Profitabilitas, Ukuran Perusahaan, Leverage, Perataan Laba, Perusahaan Manufaktur, Sektor Energi.

PENGARUH KOMUNIKASI INTERPERSONAL KEPADA IBU HAMIL TERHADAP KESIAPAN PERSALINAN DI UPTD PUSKESMAS SETIA JANJI DAN PULO BANDRING ASAHAN Ningsih, Nursriwati; Nurhayati, Nurhayati; Gunarmi, Gunarmi
JOURNAL OF HEALTHCARE TECHNOLOGY AND MEDICINE Vol 12, No 1 (2026): APRIL 2026
Publisher : Universitas Ubudiyah Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33143/jhtm.v12i1.5901

PENGARUH KOMUNIKASI INTERPERSONAL KEPADA IBU HAMIL TERHADAP KESIAPAN PERSALINAN DI UPTD PUSKESMAS SETIA JANJI DAN PULO BANDRING ASAHAN

REPUTATION BRAND ISLAMIC BANKING IN INDONESIA Afrida, Yenti; Lubis, Zaky Mubarak; Mustion, Seppi; Ahmad, Azlin Alisha; Nurhayati, Nurhayati
EL DINAR: Jurnal Keuangan dan Perbankan Syariah Vol 14, No 1 (2026): El Dinar
Publisher : Faculty of Economics Universitas Islam Negeri Maulana Malik Ibrahim Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18860/ed.v14i1.37560

This research examines how customers who use mobile banking services perceive the brand image of Islamic banks in Indonesia. It applies a qualitative content analysis approach using thematic analysis in NVivo. This analysis focuses on the mobile banking apps of Islamic banks in Indonesia. This research analyzed and visualized coded data to identify patterns in perceptions, levels of satisfaction, and complaints about digital Islamic banking services. This research found that the main components of Islamic bank brand reputation are operational responsiveness and operational efficiency of the services, alongside trust and transparency. Customers of Islamic banks perceive that compliance with Sharia principles and Islamic values is a given. Therefore, Islamic values and Sharia compliance do not enhance the bank's reputation. The data analysis found that customers appreciate banks that provide consistent, reliable service. Customers consider deep digital services critical, but still prioritize transaction reliability, security, and service quality as the most influential factors in the banking service brand reputation. Thus, for Islamic banks to provide professional, secure, and customer-oriented services and to integrate Sharia values, their brand reputation must be sustained. This research offers both a theoretical contribution to the scholarship on brand reputation in Islamic banking and a consolidated, practical, service, and reputation strategy for the digital age.

PELATIHAN DIGITALISASI DATA ALUMNI GUNA MENDUKUNG EKOSISTEM SEKOLAH SWASTA YANG BERKELANJUTAN Kusumawati, Kiki; Hendradi, Prionggo; Dewi, Yusriani Sapta; Nurhayati, Nurhayati; Raihan, Achmad
Jurnal AbdiMas Nusa Mandiri Vol. 8 No. 2 (2026): Periode April 2026
Publisher : LPPM Universitas Nusa Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33480/abdimas.v8i2.7760

At Alumni data management at SMK Grafika Jakarta Selatan has been carried out conventionally through recording in books and simple worksheets by the school and alumni association administrators. The conventional or manual procedures have caused various obstacles, including data inaccuracy, slow Digital transformation in educational data management is a strategic priority for vocational schools, particularly in supporting tracer studies and data-driven quality enhancement. This community engagement project aimed to design and implement a web-based alumni management information system at SMK Grafika Jakarta Selatan through the Graftur Connect application. The institution previously relied on manual alumni data management, resulting in inefficiencies, data inaccuracies, and limited analytical capability. The project was conducted in four stages: needs assessment, system development, user training, and evaluation based on Kirkpatrick’s Level 1 (reaction) model. The system was developed using the Laravel framework with a structured database to manage alumni profiles, employment history, tracer study data, communication features, and digital alumni ID services. The training session involved 40 participants, including school administrators and alumni representatives. Findings indicate a positive user response, with participants acknowledging the system’s usability, relevance, and effectiveness in improving data management processes. The digital platform enhanced data accuracy, accessibility, and institutional engagement with graduates. Overall, the initiative contributes to establishing a structured, adaptive, and data-driven alumni management framework within the vocational education sector.

IMPLEMENTATION ANALYTICAL HIERARCHY PROCESS AND WEIGHTED PRODUCT METHOD FOR LOVEBIRD SELECTION IDENTIFICATION APPLICATIONS Oktavia, Yolanda Nur; Nurhayati, Nurhayati; Fitri, Iskandar
Jurnal Riset Informatika Vol. 4 No. 1 (2021): December 2021
Publisher : Kresnamedia Publisher

Among the many types of birds in Indonesia, lovebirds are pets that attract the most attention and become a favorite among the public. This is evidenced by the many communities of lovebird lovers throughout Indonesia. The problem that exists for ordinary people who do not understand the animal world and have little knowledge about the quality of the lovebirds, it is not uncommon for the problem to be in doing business for sellers it is difficult to make decisions in overcoming the problem of selecting the best birds. Based on this problem, the author compares the combination of the analytical hierarchy process and weighted product methods with the analytical hierarchy process and TOPSIS from this comparison, the highest score is 392.63 on the analytical hierarchy process and weighted product for the best quality web-based lovebird selection recommendation application design application. From the results of application testing and manual calculations with 64 sample data, it was concluded that 4 users or about 6% were included in the low accuracy category in the best lovebird recommendation results, 12 users or 19% of the total tests were stated at a moderate level of accuracy in the lovebird recommendation results. The best and 48 users or 75% of the total tests were stated at the high accuracy category level in the best lovebird recommendation results with the highest accuracy value of 80.2% on the Albino lovebird type.

Metaphors Related to Climate Issues in @greenpeaceid’s Instagram: A Conceptual Metaphor Theory Approach Adinda Maghfirah; Nurhayati, Nurhayati; Tabita Eka Ayu Sofia
Jurnal Onoma: Pendidikan, Bahasa, dan Sastra Vol. 12 No. 2 (2026): On Proses
Publisher : Universitas Cokroaminoto Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30605/encjf558

Climate change communication often relies on abstract and technical language, which makes environmental issues difficult for the public to understand and engage with. This study aims to examine how climate change is represented through conceptual metaphors in Instagram post texts published by @greenpeaceid, and how these metaphors shape public perception and emotional engagement. This study employs a descriptive qualitative approach. The research data consist of metaphorical expressions taken from Instagram post texts published by @greenpeaceid between 1 October and 30 November 2025, with a total of 135 posts selected through purposive sampling. The data were analyzed using the Metaphor Identification Procedure (MIP) to systematically identify metaphorical expressions, and further examined using Conceptual Metaphor Theory (Lakoff & Johnson, 1980) to analyze the mapping between source and target domains. The results show that 24 metaphorical expressions were identified, forming several dominant conceptual metaphors, including Nature Is A Body, Crisis Is A Person, and Ecosystem Is A Building. These metaphors represent environmental issues through familiar human experiences such as illness, danger, physical movement, and structural damage. Furthermore, the metaphors function to make abstract environmental problems easier to understand, create a sense of urgency and threat, evoke empathy and moral responsibility, criticize political systems indirectly, and encourage collective action. This study concludes that conceptual metaphors serve as an effective cognitive and communicative strategy in Indonesian environmental advocacy, particularly in digital contexts, by shaping how the public understands and emotionally responds to climate change.

Co-Authors Abdullah Abdullah Adilla, Valya Adinda Maghfirah Adistie, Gisti Riza Afdhal Afdhal Afdhal Afdhal Ahmad, Azlin Alisha Ahmad, Y. Al Fajar, Muhammad Rasyad Ali Imran Alverina, Felicia Novia Amin Al Jawi, Amin Amrullah Amrullah Andi Agusniatih Andi Azizah Andi Fitriawati Andri Soemitra Andriani, Amelia Angellia, Felycia Anis Rachma Utary Anugrah, Wendy Apriana Apriana Arfimasri, Arfimasri Aria Santosa, Yaya Asniah Syamsuddin Aulia, Yuwita Amila Desiana Desiana Dewi Marianthi Dinah Husniah Dorris Yadewani Eliawati, Ni Luh Putu Elvin, Said Devi ENO, MOHAMMAD Ersi Sisdianto Eti Sukadi, Eti Fatin Noer, Cut Fatmah Fatmah Fitri Pranita Nasution Fitri, Rahma Dalila Fitriani, Ledyana Giza, Aurelia Grazielle, Made Gunarmi Gunarmi, Gunarmi Hafiza, Hafiza Hakim Assegaf, Syarif Lukman Halimatusakdiah, Poltekkes Kemenkes Aceh Handayani, Alberta Esti Hendra Nelva Saputra Hendradi, Prionggo Ibnu Abni Lahaya Ikhwanudin Ikhwanudin Ilham Ilham Indah Maulidia, Indah Indrawan, I Kadek Adi Intan, Cicia Iskandar Fitri, Iskandar Ismi, Rabiatul Isneini Isneini, Isneini Jane Mariem Monepa Jannah , Miratul Khatimah, Khusnul Kiki Kusumawati Kurniawan, Tardi Lathifah Hanum Lina Rahmawati Lubis, Zaky Mubarak Maharani, Widya MARIA BINTANG Meckial, Zaskia Sri Meria Ultra Gusteti Michelle, Angela Michelle, Tony Muh. Syihab Ikbal Muhammad Amin Muizzatul A’la Mulayti, Sri Mursalini, Wahyu Indah Muslimin B, Muslimin B Mustion, Seppi Nadilla Aprilya Saphira Nasution, Aprilia Putri Natasha, Aurora Natsir, Irmawaty Nawawi, Rivayanti Ningsih, Nursriwati Nugroho, Habib Krisna Nur Anzelina Harahap Nur Azizah Nur Ramadhan, Nur Nuraini, Azimatun Nuswatul Khaira Oktavia, Yolanda Nur Putra Furiansyah Rahmadani, Ratna Raihan, Achmad Raima Maulita Ramadani, Gita Ramadhan, Muhammad Haikal Ramon Zamora, Ramon Ratnawati Hermanto, Sarwendah Regina, Hendriani Concetta Tiara Ria Eka Sari Riani, Eka Oktarina Rifai Rifai Ritawati Ritawati Ritawati Ritawati Rizki Wan Oktabina Roma Sitio Safira, Syifa Sahrul, Sahrul Salim Salim, Salim Santosa, Raphael Nathanael Sari, Berliana Revita SAUDAH SAUDAH Selvia Selvia Sevira, Dela Shofiyanti Nur Zuama SIREGAR, ELIDA TUTI Siti Khomsatin Sitti Rahmaniar Abubakar, Sitti Rahmaniar Suci Wulandari Syamsuddin, Asniah Tabita Eka Ayu Sofia Tantut Susanto Ulfa, Fikri Valencia, Uriel Christabella Verlita, Jolie Wahyu Iryana Wan, Gracia Angelina Warnidar, Eka Widyanto Tjoa, Malvin Wijaya Purnama.S Wirda Hayati Yanti Murni Yanto, Muhammad Yenti Afrida Yoduke, Fandy Yuliarni Yuliarni Yusriani Sapta Dewi

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