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All Journal Jurnal Sains dan Teknologi ISTP Justika : Jurnal Sistem Informasi Akuntansi Journal of Psychology Students International Journal of Economics, Business Management and Accounting
Calista
Unknown Affiliation
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences Other

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PENGARUH RUANG TERBUKA DAN PENGKONDISIAN UDARA BUATAN TERHADAP KUALITAS UDARA PADA PERUMAHAN : (STUDI KASUS: PERUMAHAN J. CITY JOHOR) Ritonga, Isniar; Martha Mulia, Endi; Calista; SILVIYANA, VIVI
Jurnal Sains dan Teknologi ISTP Vol. 23 No. 01 (2025): JULI
Publisher : LPPM ISTP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59637/jsti.v23i01.481

Abstract

This study aims to analyze the influence of Green Open Space (GOS) and artificial air conditioning on air quality in the J. City Johor residential area, Medan. The research was conducted through observational methods by measuring temperature, humidity, and wind speed over seven consecutive days in three different zones: GOS, indoor areas, and outdoor areas. The results show that although indoor temperatures generally fall within the standard thermal comfort range (24–27 °C), humidity levels often exceed the recommended standard (>60%), particularly during midday and afternoon hours. This study highlights the importance of optimal GOS planning and adequate ventilation systems to ensure healthy and comfortable air quality in tropical residential environments.
Isak 35 Practice on Financial Statements of Organizationsnon-Profit at the Cathedral Church St. Theresia Lisieux Sibolga Sahala Purba; Calista
International Journal of Economics, Business Management and Accounting (IJEBMA) Vol. 5 No. 1 (2023): January, 2023
Publisher : MultiTech Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59890/ijebma.v5i1.741

Abstract

Cathedral Church of St. Theresia Lisieux and other non-profit organizations rely on the preparation and delivery of financial reports, so professional groups that provide support to Indonesian Accountants (IAI) must provide new interpretations of financial reporting norms. PSAK 1 Amendment to the Presentation of Financial Reports IAI publishes an explanation of Accounting Standards Number 35 (ISAK 35) to improve understanding of the financial reports prepared and submitted. Cathedral Church of St. Theresia Lisieux would benefit from this. in obtaining external financial support. The purpose of this research is to compare the financial statements of St. Theresia Lisieux's financial reports comply with the ISAK 35 financial reporting framework. This research uses qualitative technical methods; Practice at Cathedral Church of St. Theresia Lisieux Descriptive analysis was used to compare Theresa Lisieux's theory and ISAK 35. Data for this research was collected through observation. Financial report of St. Cathedral Church Theresia Lisieux pointed out that the church has not yet developed its financial reporting mechanism in line with current requirements, especially ISAK 35, because the church only covers income and expenditure reports
PRAKTIK ISAK 35 ATAS PENGELOLAAN PEWARTAAN FINANSIAL ORGANISASI NON-LABA DI GEREJA KATEDRAL ST. THERESIA LISIEUX SIBOLGA Purba, Sahala; Calista, Calista; Calista
JUSTIKA : Jurnal Sistem Informasi Akuntansi Vol 3 No 2 (2023): JUSTIKA : Jurnal Sistem Informasi Akuntansi
Publisher : Program Studi Sistem Informasi Akuntansi Kampus Kota Sukabumi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31294/justika.v3i2.2961

Abstract

Cathedral Church of St. Theresia Lisieux and other non-profit organizations rely on the preparation and delivery of financial reports, so professional groups that provide support to Indonesian Accountants (IAI) must provide new interpretations of financial reporting norms. PSAK 1 Amendment to the Presentation of Financial Reports IAI publishes an explanation of Accounting Standards Number 35 (ISAK 35) to improve understanding of the financial reports prepared and submitted. Cathedral Church of St. Theresia Lisieux would benefit from this. in obtaining external financial support. The purpose of this research is to compare the financial statements of St. Theresia Lisieux's financial reports comply with the ISAK 35 financial reporting framework. This research uses qualitative technical methods; Practice at St. Paul's Cathedral Paul Descriptive analysis was used to compare Theresa Lisieux's theory and ISAK 35. Data for this research was collected through observation. Financial report of St. Cathedral Church Theresia Lisieux pointed out that the church has not yet developed its financial reporting mechanism in line with current requirements, especially ISAK 35, because the church only covers income and expenditure reports.
Emotional Labor ditinjau dari Perceived Organizational Support pada Pegawai Negeri Sipil di Badan Kepegawaian Provinsi Sumatera Utara Calista; Hartini, Sri; Ikhsan, Muhammad; Veni; Elvinawanty, Rianda
Journal of Psychology Students Vol. 4 No. 2 (2025): JoPS: Journal of Psychology Students
Publisher : Faculty of Psychology Sunan Gunung Djati Islamic University of Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/jops.v4i2.50031

Abstract

Tingginya tuntutan emotional labor pada Pegawai Negeri Sipil (PNS) dapat menimbulkan stres, kelelahan emosional, serta penurunan kinerja, terutama ketika dukungan organisasi dan sosial yang dirasakan tidak memadai. Penelitian ini bertujuan untuk menguji secara empiris hubungan antara perceived organizational support dengan emotional labor. Desain penelitian menggunakan metode total sampling dengan melibatkan 94 Pegawai Negeri Sipil di Badan Kepegawaian Provinsi Sumatera Utara sebagai sampel. Data dikumpulkan melalui skala penelitian yang terdiri atas 37 item valid pada skala emotional labor dan 38 item valid pada skala perceived organizational support. Untuk memastikan validitas analisis, analisis data melibatkan uji asumsi seperti uji normalitas dan linieritas. Hubungan antara kedua variabel dianalisis menggunakan Product Moment (Pearson Correlation). Hasil penelitian menunjukkan koefisien Pearson Correlation r = 0,371 dan signifikansi p = 0,000 yang mengindikasikan adanya hubungan positif dan signifikan antar kedua variabel. Sumbangan efektif R Square (R²) = 0,138 mengindikasikan bahwa perceived organizational support memberikan pengaruh sebesar 13,8 persen terhadap emotional labor, sementara sisanya di pengaruhi oleh faktor lain yang tidak diteliti dalam penelitian ini. Temuan ini memberikan landasan bagi penelitian selanjutnya untuk mengidentifikasi faktor-faktor lain yang memengaruhi emotional labor pada pegawai negeri sipil di Badan Kepegawaian Provinsi Sumatera Utara secara lebih menyeluruh.
Co-Authors Calista, Calista Martha Mulia, Endi Muhammad Ikhsan Rianda Elvinawanty Ritonga, Isniar Sahala Purba SILVIYANA, VIVI Sri Hartini Veni