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All Journal Jurnal Kesehatan Terapan Indonesian Journal of Economics and Social Sciences
Pangesti, Putri
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Humanities Economics, Econometrics & Finance Education Environmental Science Health Professions Other

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Penatalaksanaan Teknik Radiografi Vertebrae Lumbosacral Pada Kasus Scoliosis di Rumah Sakit Islam Siti Khadijah Palembang Anisah, Anisah; Pangesti, Putri; Tugiyanto, Tugiyanto
JURNAL KESEHATAN TERAPAN Vol 11 No 1 (2024): Jurnal Kesehatan Terapan
Publisher : LPPM Universitas Kader Bangsa Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54816/jk.v11i1.760

Abstract

Scoliosis is a disorder that causes an abnormal curve of the spine. The purpose of this paper is to provide descriptive information about the management of the Lumbosacral Vertebrae radiographic technique in the case of Scoliosis, with the intention of knowing the radiographic techniques performed. The population in this study were all patients who examined Lumbosacral vertebrae who came to the Radiology Installation of the Islamic Hospital of Siti Khadijah Palembang, which was taken from one patient with Scoliosis in March. The radiographic technique for Lumbosacral examination is a projection of Posterior Antero (AP), the patient is in a supine position with both hands on the side of the body using the exposure factor Kv 80, mA 160 and Second 0, 250. In Lateral projection, the patient's position is directed in the Lateral position sideways on the examination table with the left side attached to the table using exposure factors kV 90, mA 200, and second 0.320. In patients with Scoliosis only use the AP position because it is at this position that the Cobb angle is visible. Radiographers provide correct direction to patients about the course of the examination so that it can produce an optimal picture.
Pengaruh Laporan Keberlanjutan dan Kebijakan Dividen Terhadap Nilai Perusahaan Dengan Leverage sebagai Variabel Moderasi Pangesti, Putri
INDONESIAN JOURNAL OF ECONOMIC AND SOCIAL SCIENCE Vol. 3 No. 2 (2025): Indonesian Journal of Economics and Social Sciences (IJESS)
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat Universitas Achmad Yani Yogyakarta

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Abstract

This study aims to analyze the effect of sustainability reports and dividend policy on firm value with leverage as a moderating variable in textile companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2024 period. The research employs a quantitative approach using secondary data derived from annual reports, sustainability reports, and dividend policy information of the companies. Data were analyzed using panel data regression with the Random Effect Model and Moderated Regression Analysis (MRA). The results indicate that sustainability reporting has a positive and significant effect on firm value, whereas dividend policy shows a positive but not significant effect. Leverage does not significantly moderate the relationship between sustainability reporting or dividend policy and firm value. The Adjusted R² value of 0.359751 suggests that approximately 36% of the variation in firm value is explained by the independent variables, with the remaining 64% influenced by other factors. The findings highlight that firms consistently implementing sustainability reporting tend to achieve higher firm value due to enhanced social and environmental responsibility. In contrast, dividend policy does not significantly impact firm value, as investors appear to prioritize sustainability and long-term prospects over dividend payouts. Therefore, sustainability reporting plays a more dominant role than dividend policy in increasing firm value in the Indonesian textile sector. Keywords: Sustainability Report, Dividend Policy, Leverage, Firm Value
Co-Authors Anisah Tugiyanto, Tugiyanto