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Concept Analysis Patient Centred Care In Diabetes Mellitus With Heart Disease Complication Pranata, Satriya; Aisah, Siti; Vranada, Aric; Taliki, Verawaty; Adriani, Sri; Riyanto, Ujang; Fariqoini, Ayul; Harmoko, Tri
MAHESA : Malahayati Health Student Journal Vol 5, No 6 (2025): Volume 5 Nomor 6 (2025)
Publisher : Universitas Malahayati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33024/mahesa.v5i6.18495

Abstract

ABSTRACT PCC of patients with diabetes mellitus with heart disease is a patient-focused service with a holistic approach (bio-psychosocial-spiritual) to provide respectful and individualized care, enabling negotiation of care and offering choice through a therapeutic relationship where patients with diabetes mellitus with heart disease complications are empowered to be involved in health decisions at whatever level is desired by the individual receiving care. However, the application of this concept in services has not been comprehensively clarified. The purpose of this analysis is to describe and explain the concept of PCC in patients with diabetes mellitus with heart disease complications. Walker and Avant's concept analysis process was used to analyze the PCC concept. Six main defining attributes were identified: “ autonomy support; shared decision making; cooperation and collaboration; communication and education; emotional support, involvement of family and others. The predecessor analysis included several options with different possible outcomes, substantial patient-focused care conflicts, the need to recognize the health situation of patients with diabetes mellitus complicated by heart disease, and the willingness to participate in care. All of these factors are directly associated with different patient outcames and indirectly associated with outcames through patient activation. Kata Kunci: Patient Centred Care, Diabetes Mellitus, Heart Disease
Corporate Tax Avoidance in Property Companies: The Impact of Profitability, Leverage, Liquidity, and Company Size Sari, Elena Gita; Adriani, Sri
E-Jurnal Akuntansi Vol. 36 No. 4 (2026)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2026.v36.i04.p03

Abstract

Taxes iare ione iof ithe imain isources iof istate irevenue, ibut icompanies ioften iengage iin itax imanagement ito ireduce itheir itax iliabilities iby iexploiting iloopholes ithat iare istill iwithin ithe ilaw i(tax iavoidance). iThis istudy iaims ito iexamine ithe ieffect iof iinternal icompany icharacteristics ion itax iavoidance iin iproperty iand ireal iestate icompanies ilisted ion ithe iIndonesia iStock iExchange i(IDX) iduring ithe iperiod i2020–2024. iThe istudy iapplies ia iquantitative imethod iusing isecondary idata isourced ifrom iannual ifinancial ireports. i iThe ipartial ianalysis iresults ishow ithat iprofitability, iliquidity, iand icompany isize ihave ia isignificant ieffect ion itax iavoidance iwith ia inegative icoefficient, iwhile ileverage idoes inot ishow ia isignificant ieffect. iSimultaneously, iall iindependent ivariables iwere ifound ito ihave ia isignificant ieffect ion itax iavoidance. iThese ifindings iindicate ithat ifinancial iconditions iand icompany isize iare irelated ito icompanies' itendency ito iimplement itax imanagement istrategies iin ithe iproperty iand ireal iestate isector.