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Corporate Governance and Earnings Management: Empirical Study of Public Companies in Indonesia Mismiwati, Mismiwati; Dara, Ravi; Kiri, Ming
Journal Markcount Finance Vol. 3 No. 1 (2025)
Publisher : Yayasan Pendidikan Islam Daarut Thufulah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70177/jmf.v3i1.2063

Abstract

Corporate governance plays a pivotal role in ensuring transparency and accountability in financial reporting, particularly in mitigating earnings management practices. Earnings management, which involves the manipulation of financial statements to present a desired image, undermines the reliability of financial information. In Indonesia, where corporate governance practices are still evolving, understanding the relationship between corporate governance and earnings management is critical for improving financial reporting quality. This study aims to examine the impact of corporate governance mechanisms on earnings management practices in public companies listed on the Indonesia Stock Exchange (IDX), providing insights into how governance structures can deter manipulative financial reporting. A quantitative research design was employed, utilizing data from 150 public companies listed on the IDX over a five-year period (2017-2021). Multiple regression analysis was used to analyze the relationship between corporate governance variables (e.g., board independence, audit committee effectiveness) and earnings management, measured using discretionary accruals. The findings reveal that stronger corporate governance mechanisms, particularly board independence and audit committee effectiveness, significantly reduce earnings management practices. Companies with higher governance scores reported lower levels of discretionary accruals, indicating more transparent financial reporting. This study highlights the importance of robust corporate governance in curbing earnings management.
Gamification in Mobile Health Apps: A Quasi-Experimental Study on Adolescent Obesity Prevention Jiu, Cau Kim; Kiri, Ming; Dara, Sokha
Journal of World Future Medicine, Health and Nursing Vol. 3 No. 3 (2025)
Publisher : Yayasan Pendidikan Islam Daarut Thufulah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70177/health.v3i3.2370

Abstract

Adolescent obesity has become a global public health crisis, demanding effective and engaging intervention strategies. While mobile health (mHealth) apps offer a scalable platform for promoting healthy lifestyles, maintaining long-term engagement among adolescents remains a significant challenge. This study aimed to evaluate the effectiveness of a gamified Health application on promoting positive changes in physical activity, dietary habits, and anthropometric measures among adolescents at risk for obesity, compared to a non-gamified version of the same application. A 12-week, quasi-experimental study was conducted with 150 adolescents (aged 13-16) with a BMI above the 85th percentile. Participants were assigned to either an intervention group (n=75) using a gamified mHealth app featuring points, badges, and leaderboards, or a control group (n=75) using a non-gamified version with identical health content. The intervention group demonstrated significantly greater increases in moderate-to-vigorous physical activity (p < .01) and higher consumption of fruits and vegetables (p < .05) compared to the control group. Furthermore, the gamified app users showed a modest but statistically significant reduction in their BMI z-score (p < .05), a change not observed in the control group. App engagement metrics were also 70% higher in the intervention group. The integration of gamification elements into mHealth applications is a highly effective strategy for preventing obesity in adolescents.
The Influence of STEM-Based Learning on Students’ Critical Thinking Skills Busnawir, Busnawir; Kiri, Ming; Dara, Chenda
International Journal of Educational Narratives Vol. 3 No. 1 (2025)
Publisher : Yayasan Pendidikan Islam Daarut Thufulah

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

Abstract

Background. The integration of Science, Technology, Engineering, and Mathematics (STEM) into education has gained significant attention for its potential to foster students’ critical thinking and problem-solving skills. Purpose. STEM-based learning emphasizes hands-on, inquiry-driven approaches that encourage students to engage in real-world applications of knowledge. However, the impact of STEM-based learning on students’ critical thinking skills remains a subject of debate. Method. This study investigates the influence of STEM-based learning on the development of critical thinking skills among high school students. The research employs a quasi-experimental design, with one group of students receiving STEM-based instruction and another following a traditional curriculum. Pre- and post-assessments of critical thinking skills were conducted using standardized critical thinking tests. Results. The findings reveal that students in the STEM-based learning group showed significant improvements in their critical thinking abilities, particularly in areas such as analysis, evaluation, and problem-solving. In contrast, the traditional curriculum group showed little to no improvement. Conclusion. The study concludes that STEM-based learning has a positive impact on enhancing students’ critical thinking skills, suggesting that incorporating STEM approaches into educational practices can better prepare students for complex real-world challenges.  
Sustainable Forest Management Practices in Tropical Asia: A Review Kiri, Ming; Rith, Vicheka; Sothy, Chak
Journal of Selvicoltura Asean Vol. 1 No. 4 (2024)
Publisher : Yayasan Adra Karima Hubbi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70177/jsa.v1i4.1662

Abstract

Tropical Asia is home to some of the world's most diverse and ecologically significant forests. However, these forests face immense pressures from deforestation, climate change, and unsustainable logging practices. Sustainable forest management (SFM) has emerged as a vital approach to balance ecological health, economic viability, and social equity in forest use. This review aims to evaluate current sustainable forest management practices in tropical Asia, identifying effective strategies and challenges faced in implementation. The objective is to provide insights into how SFM can enhance forest conservation while supporting local communities. A comprehensive literature review was conducted, analyzing peer-reviewed articles, policy documents, and case studies related to SFM in tropical Asia. Key themes were identified, including community participation, adaptive management, and certification schemes, with a focus on their effectiveness and applicability. The findings indicate that successful SFM practices often incorporate community involvement and traditional ecological knowledge. Certification systems, such as the Forest Stewardship Council (FSC), have proven effective in promoting sustainable practices among local and commercial stakeholders. However, challenges such as inadequate policy frameworks and lack of financial resources hinder broader implementation. This review concludes that sustainable forest management practices in tropical Asia are essential for biodiversity conservation and community resilience. Enhancing stakeholder collaboration and strengthening policy frameworks are crucial for overcoming existing challenges. Future efforts should focus on integrating local knowledge and adaptive management strategies to ensure the long-term sustainability of forest resources.
The Effect of Individual Counseling Services on Reducing Aggressive Behavior Among Elementary School Students Dara, Chenda; Kiri, Ming; Renaldo, Nicholas
International Journal of Educatio Elementaria and Psychologia Vol. 2 No. 2 (2025)
Publisher : Yayasan Adra Karima Hubbi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70177/ijeep.v2i2.1886

Abstract

Aggressive behavior among elementary school students is a pressing issue that disrupts the learning environment and affects students’ social-emotional development. Individual counseling services have been identified as an effective intervention to address such behaviors by targeting underlying emotional triggers and promoting self-regulation. This study aims to evaluate the effectiveness of individual counseling services in reducing aggressive behavior among elementary school students. A quasi-experimental research design with a pre-test and post-test control group format was employed. The study involved 60 elementary school students identified as exhibiting aggressive behaviors, divided into an experimental group receiving counseling services and a control group receiving standard classroom management. Data were collected through behavioral observation sheets, aggression scales, and interviews with teachers. The findings revealed a significant reduction in aggressive behaviors in the experimental group compared to the control group. Students in the experimental group demonstrated improved emotional regulation and conflict resolution skills, as observed in both school and social interactions. These results underscore the importance of individualized interventions in addressing aggressive behavior and fostering a positive school climate.
The Relationship of Teachers’ Emotional Intelligence to Student Discipline Kiri, Ming; Putri, Wahyuni Eka; Vann, Dara
International Journal of Educatio Elementaria and Psychologia Vol. 2 No. 3 (2025)
Publisher : Yayasan Adra Karima Hubbi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70177/ijeep.v2i3.2393

Abstract

Student discipline is a critical factor in creating an effective learning environment, and it is often influenced by the teacher’s ability to manage classroom dynamics. Teachers’ emotional intelligence (EI) is increasingly recognized as a key competency in this regard. This study aimed to determine the quantitative relationship between the emotional intelligence of teachers and the level of discipline among their students. A quantitative correlational research design was implemented with a sample of elementary school teachers and their students. Teacher EI was measured using a validated Emotional Intelligence Questionnaire, while student discipline was assessed through a standardized discipline scale completed by trained observers. The data were analyzed using Pearson correlation. The results indicated a significant and strong positive correlation (r = 0.82, p < 0.01) between teachers’ emotional intelligence and student discipline levels. Teachers with higher EI scores consistently managed classrooms with higher levels of student discipline. This study concludes that a teacher’s emotional intelligence is a significant predictor of student discipline. Therefore, fostering EI through targeted professional development is a crucial strategy for improving classroom management and creating a more conducive learning atmosphere.  
Development of a Point-of-Care Diagnostic Platform for Dengue Virus Detection Savitri, Dita Nurul; Kiri, Ming; Dara, Ravi
Journal of Biomedical and Techno Nanomaterials Vol. 2 No. 1 (2025)
Publisher : Yayasan Adra Karima Hubbi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70177/jbtn.v2i1.2018

Abstract

Dengue fever is a significant health threat in tropical and subtropical regions, with current diagnostic methods requiring well-equipped laboratories and skilled personnel. Early detection is crucial for effective management and control. To develop a reliable, rapid, and user-friendly point-of-care diagnostic platform for dengue virus detection, suitable for use in low-resource settings. The study utilized a multi-disciplinary approach, integrating microfluidics, biosensors, and nanotechnology. Blood samples from suspected dengue patients were analyzed using the newly developed platform. Comparative analysis was conducted against conventional diagnostic methods. The new point-of-care platform demonstrated a sensitivity of 90% and specificity of 85%, providing results in an average of 15 minutes. This performance marks a significant improvement over conventional methods, which are slower and less accurate. The integration of advanced technologies into a point-of-care diagnostic platform has significantly enhanced the accuracy and speed of dengue virus detection. Further clinical trials are necessary to validate these findings and ensure the platform's efficacy and scalability in real-world settings.  
Resource-Efficient Fault-Tolerant Quantum Computing Architectures Based on Surface Codes with Dynamic Error Suppression Rith, Vicheka; Kiri, Ming; Idris, Adam
Journal of Tecnologia Quantica Vol. 2 No. 6 (2025)
Publisher : Yayasan Adra Karima Hubbi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70177/quantica.v2i6.3199

Abstract

Quantum computing has the potential to revolutionize industries by solving complex problems that are intractable for classical computers. However, achieving fault tolerance in large-scale quantum systems remains a significant challenge due to the high resource overhead required for error correction. Surface codes, a leading quantum error correction technique, provide robust fault tolerance but demand a large number of physical qubits. This research explores a resource-efficient approach by integrating dynamic error suppression with surface codes to reduce qubit overhead while maintaining fault tolerance in quantum computing architectures. The objective of this study is to investigate how dynamic error suppression can enhance the performance of surface code-based quantum computing architectures by minimizing resource usage and improving system reliability. The research employs computational simulations to model quantum systems under varying error rates, qubit numbers, and dynamic error correction strategies. The results demonstrate that combining dynamic error suppression with surface codes significantly reduces the physical qubit overhead while maintaining or improving fault tolerance. The proposed architecture achieves higher efficiency and robustness in large-scale systems, especially at higher error rates. In conclusion, this study offers a practical solution for scaling quantum computing systems by optimizing resource usage without compromising fault tolerance. These findings have important implications for the development of efficient, fault-tolerant quantum computers suitable for real-world applications.  
Historical Accounts Of Natural Disasters In The Nusantara Archipelago: Local Wisdom And Societal Adaptations For Sustainability Mulyana, Hadi; Kiri, Ming; Bernard, Luc
Journal of Humanities Research Sustainability Vol. 2 No. 2 (2025)
Publisher : Yayasan Adra Karima Hubbi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70177/jhrs.v2i2.2549

Abstract

Background. This study explores the rich historical records of natural disasters in the Nusantara Archipelago, focusing on the indigenous knowledge and societal adaptations that have ensured community resilience over centuries. Purpose. The research is motivated by a growing need to integrate historical and cultural perspectives into modern disaster management strategies, recognizing the value of pre-existing, community-driven solutions. The primary goal is to identify and analyze traditional coping mechanisms, governance structures, and belief systems that enabled societies to mitigate risks, respond effectively, and recover sustainably from natural hazards. Method. Employing a qualitative, historical approach, this research utilizes a variety of primary and secondary sources, including ancient texts, folk tales, colonial archives, and archaeological data. The analysis centers on case studies of significant events, such as volcanic eruptions, tsunamis, and earthquakes, to reconstruct the societal responses. Results. The findings reveal a sophisticated system of local wisdom, including sasi (traditional resource management) and simbur cahaya (traditional warning systems), deeply embedded in the cultural fabric. These practices fostered community cohesion and a profound respect for the environment. Conclusion. The conclusion highlights that these historical adaptations offer invaluable lessons for developing sustainable and culturally sensitive disaster resilience policies today.
Vicarious Trauma in Natural Disaster Volunteers Gito Febrian, Gito; Wahidah Fitriani; Putri Yeni; Pong, Ming; Kiri, Ming
Darussalam: Journal of Psychology and Educational Vol. 4 No. 2 (2025)
Publisher : Yayasan Minang Darussalam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70363/djpe.v4i2.213

Abstract

Natural disasters have a significant impact on the psychological well-being of volunteers involved in post-disaster management and recovery processes . This research examines the phenomenon of vicarious trauma experienced by natural disaster volunteers, identifying symptoms such as excessive anxiety, depression, sleep disorders, and physical symptoms including chronic fatigue and headaches. Factors that influence the level of vicarious trauma include social support, previous trauma experiences, coping strategies , and resilience , as well as organizational factors such as supervisory support and workload. This research also highlights the importance of self-care strategies , social support, training, and supportive organizational approaches in overcoming vicarious trauma. Consistent implementation of these strategies can support volunteers' psychological well-being and increase the overall effectiveness of disaster relief.