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All Journal Jurnal Penelitian Pendidikan Indonesian Journal of Educational Counseling IRJE (Indonesian Research Journal in Education) Ilomata International Journal of Tax and Accounting EARR International Journal of Educational Research and Social Sciences (IJERSC) An-Nahdlah: Jurnal Pendidikan Islam JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Journal Markcount Finance Sinergi Akademisi dan Masyarakat Jurnal Keperawatan Mandira Cendikia (JKMC) Jurnal Ekonomi Kesehatan Indonesia Jurnal Akuntansi dan Bisnis Krisnadwipayana
Siti Nurlatifah, Siti
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School Management Health Diagnosis to Improve School Quality Hartini, Nani; Triatna, Cepi; Herawan, Endang; Rosalin, Elin; Nurlatifah, Siti; Gunawan, M. Irvan
Indonesian Research Journal in Education |IRJE| Vol. 8 No. 2 (2024): IRJE |Indonesian Research Journal in Education|
Publisher : Universitas Jambi, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/irje.v8i2.36304

Abstract

This research aimed to reveal how to detect school management ailments so that efforts to improve or prevent them can be known. It was conducted in two stages: model development and model testing. Model development was carried out through literature reviews, focus group discussions (FGDs) with experts in Education Administration and Management, and field data collection through closed questionnaires. The model testing stage involved testing indicators and FGDs with practitioners and associations of school principals and supervisors to validate the school management health indicators. The research was conducted in 36 middle schools (both public and private) in Cimahi City, West Java Province, with respondents including school principals, teacher representatives, school committee chairs, administrative staff representatives, and student representatives. The research results can predict an increase or decrease in school quality through the health of the six school management functions by 73.5%, with the remaining 26.5% determined by other factors.  
The Effect of the Implementation of Environmental Accounting on Profitability in Mining Sector Companies Listed on the Efek Indonesia Exchange Rejeki, Dewi; Nurlatifah, Siti
Ilomata International Journal of Tax and Accounting Vol. 5 No. 1 (2024): January 2024
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52728/ijtc.v5i1.1045

Abstract

Mining sector companies have an important role for the country, because the contribution given is very significant and affects economic growth in Indonesia. This mining sector company has an impact on the continuous use of natural resources, even though the available natural resources are very limited to meet human needs and take a long time to renew. Based on the development of profitability of mining sector companies in Indonesia for four years, from 2019-2022 there was a decrease in profitability in 2019-2020. This decrease was caused by several factors, including the COVID-19 pandemic, contract delays and cancellations, the company's awareness of environmental activities decreased resulting in a decrease in company awareness of social and environmental which included environmental costs, environmental disclosure, and environmental performance. The reason of this observe is to prove the impact of the implementation of green environmental costs, environmental disclosure, and environmental performance on profitability in mining sector companies listed on the company's Indonesia Stock Exchange as well as the Indonesia Stock Exchange. The approach used is a quantitative technique using secondary statistics in the shape of reports and annual reports on mining area corporations indexed on the Indonesia Stock Exchange (IDX) the duration ofc2019-2022 as many as 32 samples. The data analysis techniques used are descriptive statistical tests and multiple linear regression tests. The outcomes of this observe prove that partly environmental costs have a negative and significant impact on profitability, environmental disclosure has no impact on profitability, environmental performance has a positive have an effect on profitability. Simultaneously, environmental expenses, environmental disclosure, and environmental overall performance concurrently or collectively have an significant impact on profitability.
Hubungan Pengetahuan dengan Kemampuan Komunikasi Terapeutik dalam Praktik Klinik Keperawatan Mahasiswa STIKES Medistra Indonesia Tahun 2022 Nurlatifah, Siti; Simamora, Rotua Suriany
Jurnal Keperawatan Mandira Cendikia Vol. 1 No. 1 (2022)
Publisher : YAYASAN PENDIDIKAN MANDIRA CENDIKIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70570/jkmc.v1i1.3

Abstract

Komunikasi dalam keperawatan disebut dengan komunikasi terapeutik yang merupakan cara dalam membina suatu hubungan terapeutik antara perawat dengan pasien yang memiliki tujuan untuk membantu dalam proses penyembuhan pasien. Kemampuan komunikasi terapeutik yang dilakukan oleh mahasiswa keperawatan dengan baik dan akan mempermudah terciptanya hubungan baik dengan klien dan akan meminimalisir terjadinya kesalahan komunikasi saat melakukan pelayanan kesehatan pada klien. Dalam pelayanan kesehatan, terdapat mahasiswa keperawatan yang kurang dalam melakukan komunikasi terapeutik. Kemampuan komunikasi terapeutik perlu disadari oleh mahasiswa keperawatan karena sebagai generasi baru yang akan melanjutkan khususnya dalam bidang keperawatan perlu adanya pengembangan atau perbaikan yang harus disadari oleh mahasiswa keperawatan khususnya dalam komunikasi terapeutik. Namun kenyataannya masih ada mahasiswa keperawatan yang  memiliki pengetahuan komunikasi terapeutik yang kurang baik.   Penelitian ini bertujuan untuk mengetahui hubungan pengetahuan dengan kemampuan komunikasi terapeutik dalam praktik klinik keperawatan mahasiswa STIKes Medistra Indonesia Tahun 2022.  Metode penelitian yang digunakan adalah kuantitatif dengan jenis penelitian analitik crossectional. Populasi pada penelitian ini adalah mahasiswa keperawatan STIKes Medistra Indonesia Tahun 2022 berjumlah 196 mahasiswa. Teknik pengambilan data dengan menggunakan jenis stratified random samplin. Didapatkan bahwa dengan tingkat signifikan 95% atau nilai α 5% (0,05) hasil Uji Fisher’s Exact Test diperoleh p value (0,000) < nilai α (0,05). Ada hubungan pengetahuan dengan kemampuan komunikasi terapeutik dalam praktik klinik keperawatan mahasiswa STIKes Medistra Indonesia Tahun 2022. Ada hubungan pengetahuan dengan kemampuan komunikasi terapeutik dalam praktik klinik keperawatan mahasiswa STIKes Medistra Indonesia Tahun 2022.
Transformational leadership assessment in universities: A framework for institutional development Nurlatifah, Siti; Komariah, Aan; Permana, Johar; Sururi, Sururi
Indonesian Research Journal in Education |IRJE| Vol. 9 No. 02 (2025): IRJE |Indonesian Research Journal in Education
Publisher : Universitas Jambi, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/irje.v9i02.51276

Abstract

This study develops and validates a transformational leadership assessment framework specifically tailored to universities, with the aim of enhancing institutional development. A quantitative approach was used, with data collected from academic leaders and analyzed using Partial Least Squares Structural Equation Modelling (PLS-SEM). The measurement model demonstrated strong reliability and validity, while the structural model showed explanatory power (R² = 1.000), with nine leadership dimensions fully predicting transformational leadership. Bootstrapping results confirmed the significance of all dimensions, with Individualized Consideration and Transformational Traits emerging as the strongest contributors. The findings highlight the multidimensional nature of transformational leadership and its significance in promoting innovation, digital readiness, collaboration, and organizational resilience in higher education. The study concludes by providing a validated framework for leadership development, evidence-based decision-making, and AI-supported evaluation systems, offering universities a tool to strengthen institutional capacity and sustainable growth.
MENJAGA KETAHANAN FISIK DI USIA LANJUT DAN OBAT TRADISIONAL PADA LANSIA Loen, SE., M.Si., Mishelei; Verawaty Situmorang, Christina; Pramesti Dewi, Hayuningtyas; Nurlatifah, Siti; Damayanti, Esti; Rahmah, Mulia
SIKAMA : Sinergi Akademisi dan Masyarakat Vol 4 No 1 (2026): Jurnal SIKAMA
Publisher : Lembaga Pengabdian Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61488/sikama.v4i1.1044

Abstract

Lansia merupakan kelompok usia yang rentan terhadap penurunan fungsi fisik, mental, dan kognitif akibat proses penuaan yang memengaruhi otot, tulang, dan sistem saraf. Kondisi ini dapat menurunkan kualitas hidup sehingga diperlukan strategi untuk menjaga ketahanan tubuh dan keseimbangan kesehatan secara holistik. Aktivitas fisik teratur terbukti mampu meningkatkan energi, mengurangi kecemasan, serta memperkuat hubungan sosial. Di sisi lain, pengobatan tradisional seperti jamu menjadi alternatif yang aman dan terjangkau untuk mendukung kesehatan lansia. Kegiatan dilaksanakan pada tanggal 2 April 2026 di Universitas Krisnadwipayana sebagai bagian dari program Sekolah Lansia Poge Hebat, yang dibentuk oleh Lembaga Indonesia Ramah Lansia (IRL) bekerja sama dengan Universitas Krisnadwipayana dan Kecamatan Pondokgede, Bekasi. Sebanyak 107 peserta lansia mengikuti rangkaian kegiatan yang meliputi sambutan dari Kepala Sekolah dan Kepala UPTD DPPKB, doa pembuka, penyampaian materi pertama mengenai aktivitas fisik yang langsung dipraktikkan oleh peserta, pertunjukan kesenian angklung, penyampaian materi kedua mengenai jamu tradisional, sesi tanya jawab, serta penutup berupa permainan interaktif. Hasil kegiatan menunjukkan Peserta menunjukkan antusiasme tinggi dalam mengikuti praktik gerakan fisik, menikmati pertunjukan kesenian angklung, serta aktif dalam sesi tanya jawab. Pengetahuan lansia mengenai manfaat aktivitas fisik dan jamu tradisional meningkat, dan mereka menunjukkan sikap lebih proaktif dalam menjaga kesehatan. Kesimpulan dari kegiatan ini menegaskan pentingnya Edukasi komunitas yang menggabungkan aktivitas fisik dan pengenalan jamu tradisional terbukti efektif dalam meningkatkan kesadaran lansia terhadap kesehatan fisik dan mental. Pendekatan ini memperkuat kebersamaan, memberikan motivasi, serta mendukung kualitas hidup lansia secara holistik. Direkomendasikan agar program serupa diintegrasikan ke dalam kegiatan rutin posyandu lansia dan didukung oleh lintas sektor, termasuk tenaga kesehatan, universitas, dan pemerintah daerah untuk memperkuat dampak berkelanjutan.
TEKANAN WAKTU, LOCUS OF CONTROL, DAN ETIKA PROFESI: MENGUAK DIMENSI KOMPLEKS PERILAKU AUDITOR DALAM SISTEM AUDIT MODERN Nurlatifah, Siti
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 12 No 1 (2025): JURNAL AKUNTANSI DAN BISNIS KRISNADWIPAYANA
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35137/jabk.v12i1.201

Abstract

This study aims to analyze the influence of time budget pressure, locus of control, and professional ethics on auditors' dysfunctional behavior at Public Accounting Firms (KAP) in Bekasi, Indonesia. A quantitative approach was employed using a survey method, involving 40 auditor respondents selected through a purposive sampling technique. Data was collected via questionnaires that have been validated for reliability and validity and analyzed using multiple linear regression. The results reveal that time budget pressure and locus of control positively and significantly impact auditors' dysfunctional behavior. Auditors with an external locus of control are more vulnerable to dysfunctional behavior, especially under intense time budget pressure. Conversely, professional ethics showed no significant effect on dysfunctional behavior. This study provides theoretical contributions by exploring the interaction between work pressure, individual characteristics, and professional ethics in shaping auditor behavior, offering novel insights within the Indonesian auditing context. Practical implications include recommendations for Public Accounting Firms to effectively manage work pressure, strengthen auditors' internal locus of control, and enhance training programs on professional ethics. These findings are expected to support improvements in audit quality and enrich the literature on auditors' professional behavior in competitive regions like Bekasi.
Pengaruh Independensi, Pengalaman Auditor, dan Kompetensi terhadap Kemampuan Auditor dalam Mendeteksi Kecurangan (Studi Kasus pada Kantor Akuntan Publik di Wilayah Jakarta Selatan) Daniswari, Valda Della; Nurlatifah, Siti; Loen, Mishelei; Rahmah, Mulia
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 12 No 3 (2025): Jurnal Akuntansi dan Bisnis Krisnadwipayana
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35137/jabk.v12i3.463

Abstract

This study aims to examine the influence of independence, auditor experience, and competence on auditors' ability to detect fraud in Public Accounting Firms (KAP) located in South Jakarta. Using a purposive sampling approach, data were collected through questionnaires distributed to 71 auditors from various firms. Multiple regression analysis was employed to assess the relationship between the independent variables and the auditors' fraud detection ability. The results reveal that, partially, independence does not significantly affect the auditors' ability to detect fraud, while auditor experience and competence have a significant positive impact. Simultaneously, all three variables independence, experience, and competence—exert a significant combined effect on fraud detection capability. These findings underscore the importance of enhancing auditor professionalism through experience and skill development, offering both theoretical and practical contributions to the forensic audit literature in Indonesia. The implications of this research are relevant for regulators and audit institutions seeking to strengthen audit quality by focusing on individual auditor capabilities.
Systematic Literature Review (SLR): ESG and Firm Value Nurlatifah, Siti; Triwidyastuti; Ahmar, Nurmala
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 12 No 2 (2025): Jurnal Akuntansi dan Bisnis Krisnadwipayana
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35137/jabk.v12i2.466

Abstract

This systematic literature review aims to comprehensively summarize, analyze, and synthesize empirical evidence regarding the relationship between Environmental, Social, and Governance (ESG) performance and corporate value, while identifying causal mechanisms and contextual factors that moderate their impact. Using the PRISMA protocol-based Systematic Literature Review (SLR) methodology, an extensive literature search was conducted on major academic databases for articles published between 2016-2025, with a systematic process of selection, data extraction, and quality assessment. We anticipate the findings will demonstrate the consistency of the positive relationship between ESG and corporate values, while acknowledging inconsistencies caused by differences in methodology or market context, as well as clarifying key mechanisms and moderation factors (e.g., industry characteristics, governance). The results of this review are expected to provide practical insights for managers in integrating ESG authentically, investors in developing advanced investment models, and regulators (OJK, IDX) in standardizing ESG reporting to improve market transparency. The originality and value of this research lies in a comprehensive synthesis of the diverse research landscape, clarifying findings, and formulating a directed future research agenda, particularly highlighting the need for studies in emerging markets such as Indonesia.
Lemahnya Pengungkapan Emisi Karbon di Indonesia: Analisis Dominasi Ukuran Perusahaan atas Profitabilitas dalam Menentukan Nilai Perusahaan Nurlatifah, Siti
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 13 No 1 (2026): JABK : Jurnal Akuntansi dan Bisnis Krisnadwipayana
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35137/jabk.v13i1.1032

Abstract

This study empirically evaluates the influence of carbon emission disclosure, firm size, and profitability on firm value within the cyclicals subsector of manufacturing companies listed on the Indonesia Stock Exchange during the 2020–2024 period. Utilizing a quantitative approach and purposive sampling technique, a total of 23 companies were selected as the sample. The analytical methods include descriptive statistics, classical assumption tests (normality, multicollinearity, autocorrelation, and heteroscedasticity), and multiple linear regression, processed using SPSS version 27. The findings reveal that carbon emission disclosure (CED) and profitability (Return on Assets/ROA) have no significant impact on firm value as measured by Tobin’s Q. Conversely, firm size demonstrates a positive and significant influence on firm value, indicating that scale is a strategic determinant in shaping investor perceptions and market valuation. The implications suggest that operational aspects play a more dominant role in influencing firm value than short-term profitability or sustainability disclosures. These results contribute to the growing body of literature examining the relationship between ESG indicators and market performance in emerging economies, and they highlight the need for more integrated valuation models that reflect both financial and non-financial dimensions of corporate strategy.
Co-Authors Aan Komariah Amalia, Kaniati Andalan, Aldi Ascobat Gani Asri, Kholifatul Husna Atika, Siti Nur Cepi Triatna, Cepi Daniswari, Valda Della Dedy Achmad Kurniady Elin Rosalin Endang Herawan Ery setiawan Esti Damayanti Failasufa Aziza, Pretty Faiz Fikri Alfahmi Gunawan, M. Irvan Hartini, Nani Hulwah, Khairun Nisa il Ismatul Mawla Johar Permana Kurniawaty, Golda Linda Setiawati, Linda Loen, Mishelei Loen, SE., M.Si., Mishelei Marwatussofa, Arizcha Mohammad Sodiq, Mohammad Nurmala Ahmar Oktaviani , Vera Pramesti Dewi, Hayuningtyas Pramitasari, Anisa Rahmah, Mulia Ramadani, Royasia Viki Rejeki, Dewi Rotua Suriany Simamora Sururi Sururi, Sururi Thahir, Muthahharah Thahir, Wahyuni Triwidyastuti VERAWATY SITUMORANG, CHRISTINA Wardana Widiawati Widiawati Winarto Winarto Zahria, Linta Zahrina, Zahrina