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Journal of Comprehensive Science
Published by Green Publisher Indonesia
ISSN : 296247     EISSN : 29624584     DOI : https://doi.org/10.36418/jcs
Core Subject : Economy, Science, Education, Engineering,
Computer Science & IT Economics, Econometrics & Finance Electrical & Electronics Engineering Languange, Linguistic, Communication & Media Library & Information Science
This journal publishes research articles covering multidisciplinary sciences, which includes: Humanities and social sciences, contemporary political science, Educational sciences, religious sciences and philosophy, economics, Engineering sciences, Health sciences, medical sciences, design arts sciences and media. Published articles are from critical and comprehensive research, studies or scientific studies on important and current issues or reviews of scientific books.
Arjuna Subject : Umum - Umum
Articles 1,406 Documents
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Hubungan Kebiasaan Konsumsi Sumber Natrium dan Kalium Terhadap Tekanan Darah pada Pasien Hipertensi di RSUD Undata Provinsi Sulawesi Tengah Monica Gracella Muaya; Sri Rezeki Pettalolo; Adillah Imansari
Journal of Comprehensive Science Vol. 5 No. 2 (2026): Journal of Comprehensive Science
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/jcs.v5i2.4016

Abstract

Hipertensi merupakan salah satu masalah kesehatan yang prevalensinya mengalami peningkatan dan penurunan di provinsi Sulawesi Tengah, secara khusus di Kota Palu terus meningkat dan ini menjadi faktor risiko utama penyakit kardiovaskular. Pola konsumsi tinggi natrium dan rendah kalium diketahui berperan penting dalam peningkatan tekanan darah, sehingga perlu diteliti hubungan kebiasaan konsumsi natrium dan kalium terhadap tekanan darah pada pasien hipertensi di RSUD Undata Provinsi Sulawesi Tengah. Penelitian ini menggunakan desain analitik observasional dengan pendekatan cross sectional. Sampel penelitian sebanyak 57 pasien hipertensi yang dipilih dengan teknik purposive sampling. Data primer diperoleh melalui kuesioner karakteristik, gaya hidup dan riwayat kesehatan, serta SQ-FFQ untuk mengukur asupan natrium dan kalium, sedangkan data sekunder diperoleh dari rekam medis pasien. Analisis data dilakukan secara univariat dan bivariat menggunakan uji Chi-square dengan tingkat signifikansi p < 0,05. Terdapat hubungan signifikan antara kebiasaan konsumsi natrium dengan tekanan darah (p=0,001), yaitu responden dengan konsumsi natrium lebih cenderung mengalami hipertensi. Selain itu, terdapat hubungan signifikan antara kebiasaan konsumsi kalium dengan tekanan darah (p=0,001), yaitu responden dengan konsumsi kalium kurang memiliki risiko lebih tinggi mengalami hipertensi dibandingkan dengan responden yang konsumsi kaliumnya cukup. Pola konsumsi natrium dan kalium berperan penting dalam pengendalian tekanan darah. Edukasi gizi mengenai pembatasan konsumsi natrium serta peningkatan asupan kalium melalui buah, sayur, dan pangan lokal perlu ditingkatkan sebagai strategi non-farmakologis dalam pencegahan dan penanganan hipertensi.
The Effect of Tax Avoidance and Leverage on Company Value (Case Study of State-Owned Enterprises Listed on the Indonesian Stock Exchange (BEI) 2020-2024) Ranita Waliyyuna; Rizky Pratama Putra
Journal of Comprehensive Science Vol. 5 No. 2 (2026): Journal of Comprehensive Science
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/jcs.v5i2.4021

Abstract

This study examines the effect of tax avoidance and leverage on firm value in Badan Usaha Milik Negara (BUMN) listed on the Indonesia Stock Exchange during 2021–2024. A quantitative causal approach was employed with 15 BUMN selected through purposive sampling. Secondary data were obtained from annual financial statements. Tax avoidance was measured using the Cash Effective Tax Rate (CETR), leverage using the Debt to Equity Ratio (DER), and firm value using Tobin’s Q. Panel data regression with the Fixed Effect Model (FEM) was applied using EViews 12. The results show that tax avoidance and leverage have no significant effect on firm value, either partially or simultaneously. The results show that tax avoidance and leverage have no significant effect on firm value, either partially or simultaneously. This indicates that BUMN firm value is influenced by factors beyond tax policy and capital structure.
Hubungan Tingkat Pengetahuan dan Pola Asuh Ibu Tentang Pemberian Asi dan MP-Asi pada Balita Usia 6-24 Bulan dengan Kejadian Stunting di Desa Beka Kecamatan Marawola Kabupaten Sigi Mutia Rahma Sidora; Sri Rezeki Pettalolo; Nensy Florence Damanik
Journal of Comprehensive Science Vol. 5 No. 2 (2026): Journal of Comprehensive Science
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/jcs.v5i2.4024

Abstract

Stunting masih menjadi masalah kesehatan utama, terutama pada anak usia 6–24 bulan di Indonesia dan secara khusus di Kabupaten Sigi, Sulawesi Tengah. Rendahnya pengetahuan ibu dan pola asuh pemberian ASI serta MP-ASI berperan penting dalam meningkatnya risiko stunting. Tujuan penelitian ini adalah untuk mengetahui Hubungan Tingkat pengetahuan dan pola asuh ibu tentang pemberian Asi dan Mp-Asi pada balita usia 6-24 bulan dengan kejadian Stunting di Desa Beka, kecamatan Marawola, Kabupaten Sigi. Penelitian ini merupakan studi analitik dengan pendekatan cross sectional. Populasi penelitian berjumlah 237 balita usia 6–24 bulan di Desa Beka, dengan jumlah sampel 149 ibu balita yang ditentukan menggunakan rumus Slovin dan teknik stratified random sampling. Pengumpulan data dilakukan melalui kuesioner pengetahuan, pola asuh pemberian ASI, dan pola asuh MP-ASI. Analisis hubungan menggunakan uji Chi-Square. Hasil analisis menunjukkan terdapat hubungan signifikan antara tingkat pengetahuan ibu (nilai p=0,000), pola asuh pemberian ASI (nilai p=0,000), dan pola asuh pemberian MP-ASI (nilai p=0,000) dengan kejadian stunting pada balita usia 6–24 bulan. Ibu dengan pengetahuan kurang baik serta pola asuh yang tidak sesuai berisiko lebih tinggi memiliki anak stunting. Terdapat hubungan bermakna antara tingkat pengetahuan ibu dan pola asuh pemberian ASI serta MP-ASI dengan kejadian stunting pada balita usia 6–24 bulan di Desa Beka. Puskesmas diharapkan meningkatkan edukasi dan pendampingan terkait pencegahan stunting, pemberian ASI, dan MP-ASI sesuai usia. Program Studi Gizi dapat menjadikan hasil penelitian ini sebagai bahan pengembangan kegiatan edukasi. Penelitian selanjutnya disarankan memperluas wilayah dan variabel penelitian.
Implementation of Integrated Reporting in Several Asian Countries Halimah Setiaji; Novia Putri
Journal of Comprehensive Science Vol. 5 No. 2 (2026): Journal of Comprehensive Science
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/jcs.v5i2.4025

Abstract

Integrated Reporting (IR) is a reporting approach that combines financial and non-financial information into a single report to demonstrate a company's ability to create sustainable value. The adoption of IR has gained increasing attention from regulators, practitioners, and academics worldwide, including in Asia. Although Indonesia has not yet mandated the widespread implementation of IR, several companies have begun adopting this framework. Across Asia, the development of IR implementation varies, with many countries facing challenges in integrating non-financial performance and meeting stakeholder expectations. This study aims to provide an overview of the development of IR implementation in several Asian countries, as well as to identify the challenges and benefits faced by companies in the implementation process. The research employs a qualitative descriptive method with a literature study approach, collecting secondary data from academic journals, articles, and books related to IR adoption in Asia. The findings reveal that IR implementation in Asia remains limited, with varying levels of adoption across countries such as Indonesia, Malaysia, Korea, Japan, Thailand, and Armenia. Key challenges include difficulties in measuring non-financial information, lack of expertise, low corporate awareness, and high preparation costs. Despite these obstacles, companies that have adopted IR report benefits such as improved reporting quality, enhanced stakeholder trust, and better alignment with sustainable development goals. This study concludes that while IR adoption in Asia is still developing, increasing awareness and regulatory support could accelerate its implementation.
Organizational Citizenship Behavior dalam Perspektif Maqashid Syariah Feddy Fabachrain
Journal of Comprehensive Science Vol. 5 No. 2 (2026): Journal of Comprehensive Science
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/jcs.v5i2.4044

Abstract

Several previous studies have examined the relationship between Organizational Citizenship Behavior (OCB) and positive workplace behaviors, including Islamic work ethic and work–life balance. However, research that specifically discusses the principles, theories, and characteristics of OCB from the perspective of Maqashid Syariah remains scarce. In fact, Maqashid Syariah can serve as a methodology to assess the usefulness (maslahah) of OCB within organizations. This study aims to enrich the understanding of OCB from the perspective of Maqashid Syariah, so that its implementation in organizations is not only materially oriented but also spiritually grounded. This research uses a descriptive qualitative method with a literature study approach. Data were collected from secondary sources, including academic books and journals. The findings reveal that the five dimensions of OCB have relevance to the five core components of Maqashid Syariah. First, the dimension of altruism corresponds to the protection of religion (hifzu ad-din). Second, conscientiousness relates to the protection of life (hifzu an-nafs). Third, sportsmanship aligns with the protection of intellect (hifzu al-‘aql). Fourth, courtesy corresponds to the protection of property (hifzu al-mal). Fifth, civic virtue relates to the protection of posterity (hifzu an-nasl). This study concludes that integrating Maqashid Syariah into the understanding of OCB offers a more holistic perspective that balances material and spiritual values in organizational behavior.
The Effect of Liquidity and Leverage on Financial Distress in Textile and Garment Sector Companies on the Indonesia Stock Exchange (IDX) for the 2021-2024 Period Nadia Fuji Lestari; Adinda Fitra Amalia; Salma Fadhlatun Najwa
Journal of Comprehensive Science Vol. 5 No. 2 (2026): Journal of Comprehensive Science
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/jcs.v5i2.4052

Abstract

This study aims to analyze the influence of liquidity and leverage on financial distress in textile and garment sector companies listed on the Indonesia Stock Exchange (IDX) for the 2021–2024 period. The research uses a quantitative approach with secondary data in the form of annual financial statements. Samples are determined through purposive sampling techniques. Liquidity is proxied by the current ratio, leverage by the debt to asset ratio, while financial distress is measured using earnings per share (EPS). Data analysis was carried out using panel data regression, with model selection through Chow, Hausman, and Lagrange Multiplier tests which showed that the Common Effect Model (CEM) was the best model. The results of the study show that partially liquidity does not have a significant effect on financial distress, even though it has a negative relationship direction. On the other hand, leverage has a positive and significant effect on financial distress, which indicates that increased debt use increases the risk of corporate financial difficulties. Simultaneously, liquidity and leverage have a significant effect on financial distress. These findings support the trade-off theory and signaling theory related to the risk of excessive use of debt.
Determination of Employee Works Performance through Employee Works Motivation with Organizational Support as a Moderating Variable at PT. MEITECH EKA BINTAN Endra Teja Kesuma; Chablullah Wibisono; Bambang Satriawan
Journal of Comprehensive Science Vol. 5 No. 2 (2026): Journal of Comprehensive Science
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/jcs.v5i2.4069

Abstract

This study investigates the determinants of employee performance at PT Meitech Eka Bintan by examining the roles of organizational culture, employee competence, employee commitment, work environment, and work motivation, with organizational support positioned as a moderating variable. The research is grounded in organizational theory and human resource performance frameworks, emphasizing the strategic importance of motivation and support systems in a heavy fabrication industry context characterized by high turnover. The objective is to analyze both direct and indirect relationships among variables and to evaluate the mediating role of work motivation as well as the moderating function of organizational support. A quantitative approach was employed using questionnaires distributed to 220 engineers, supervisors, and craftsmen. Data were analyzed using SmartPLS 4.1 with validity, reliability, and structural model testing. The results indicate that work motivation significantly influences employee performance and partially mediates the relationship between work environment and performance. Organizational culture and competence directly affect performance, while commitment influences performance indirectly through motivation. Organizational support significantly strengthens the relationship between motivation and performance but does not moderate motivation formation. In conclusion, employee performance in this industry is driven primarily by motivation and a supportive organizational system rather than by culture or commitment alone.
Mental Health Resilience and Spiritual Well-Being: the Perspectives of Public Health and Islamic Psychology in Addressing the Shift in Life Priorities Among the Younger Generation Naufal Faryreza Ryanta; Salsabila Ramadhani
Journal of Comprehensive Science Vol. 5 No. 2 (2026): Journal of Comprehensive Science
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/jcs.v5i2.4074

Abstract

The younger generation is currently experiencing significant shifts in life priorities as an adaptation to increasing economic pressures. Recent data indicate that approximately 70% of Generation Z and millennials prioritize work flexibility and self-reward as stress management strategies, while only about 40% continue to prioritize traditional commitments such as marriage or long-term asset ownership. This study aims to explore how Islamic spiritual values can synergize with public health sciences to formulate a balanced and sustainable well-being model. The identified research gap lies in the limited literature that simultaneously integrates contemporary phenomena—such as minimalist weddings and high self-reward consumption patterns—with the analysis of social determinants of health and Islamic psychology. The novelty of this study centers on examining the distinctive behavioral patterns of today’s youth, who display high efficiency in fulfilling traditional social obligations while demonstrating notable generosity in allocating resources toward mental health as a coping mechanism for modern life pressures. The method applied in this research is an integrative-narrative literature review, analyzing scholarly publications from the last five years (2021–2025). The findings reveal that financial anxiety, housing insecurity, and pressures associated with the digital era are primary determinants contributing to mental health vulnerabilities among young people. Furthermore, psychospiritual maturity through the concept of tawakkul (active surrender to God after maximal effort) functions as a protective factor capable of transforming feelings of hopelessness into psychological resilience. This synthesis concludes that holistic well-being can be achieved only through the integration of pro-youth public policy interventions and the activation of individual spiritual capital to regulate nafs ammarah (impulsive desires) in the face of uncertainty about the future.
Pembentukan Karakter Atlet Usia Dini Melalui Kegiatan Bermain Sepak Bola Apriliyanti Apriliyanti
Journal of Comprehensive Science Vol. 5 No. 2 (2026): Journal of Comprehensive Science
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/jcs.v5i2.4079

Abstract

Pendidikan karakter pada anak-anak usia dini merupakan bagian penting dalam pembentukan kepribadian anak. Salah satu  pendidikan  yang  efektif  untuk menanamkan  nilai-nilai  karakter  pada anak-anak usia dini adalah melalui aktivitas yang dekat dengan dunia anak, salah satu contohnya adalah bermain sepak bola. Sepak bola  bukan  hanya  sekadar  kegiatan  fisik,  tetapi  juga  sarana  pendidikan yang mengajarkan  nilai-nilai  seperti  disiplin,  kerja  sama,  tanggung  jawab, sportivitas, kepemimpinan dan kejujuran. Penelitian ini membahas  anak-anak usia dini yang bergabung dengan sebuah club sepak bola sebagai media pembelajaran karakter bagi mereka. Metode yang digunakan pada penelitian ini adalah metode deskriptif kualitatif dengan. Pengumpulan data dilakukan dengan teknik observasi, wawancara, dan dokumentasi. Hasil penelitian menunjukkan bahwa  kegiatan  bermain  sepak  bola  yang dilakukan oleh anak-anak yang tergabung dalam SSB UNI secara terstruktur, terorganisir, konsisten dan dibimbing oleh pelatih yang mumpuni dapat memberikan dampak positif  terhadap  pembentukan  karakter  anak-anak usia dini. Bermain sepak bola dapat  dimanfaatkan  sebagai  strategi  pendidikan  karakter  yang  menyenangkan dan efektif untuk anak-anak usia dini.
Hermeneutical Approach Used in The Translation of Swear Words Found in “Jakarta VS Everybody” Movie Into English Dimas Adi Pratama; I Nyoman Muliana; I Gusti Ayu Agung Dian Susanthi
Journal of Comprehensive Science Vol. 5 No. 5 (2026): Journal of Comprehensive Science
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/jcs.v5i5.4157

Abstract

This study examines the translation of swear words in the Indonesian film Jakarta vs Everybody into English subtitles by applying a hermeneutical approach combined with audiovisual translation theory. The background of this research lies in the complexity of translating culturally bound and emotionally charged expressions, such as swear words, which require not only linguistic equivalence but also contextual and pragmatic interpretation. The objective of this study is to analyze how swear words are classified, translated, and contextually reconstructed across languages. This research employed a qualitative descriptive method with textual analysis, focusing on selected dialogue containing swear words and their corresponding subtitles. The findings reveal that swear words are categorized into several dominant themes, including scatological, sex organ, and sexual activities, each serving different communicative functions. In terms of translation strategies, cultural substitution, paraphrasing, euphemizing, and omission are frequently used to maintain naturalness, readability, and pragmatic equivalence under subtitle constraints. The discussion shows that translation involves a hermeneutical process of understanding, interpretation, and reformulation, often resulting in shifts in emotional intensity and cultural nuance. In conclusion, translating swear words in audiovisual media is a dynamic interpretive process in which translators act as cultural mediators to preserve meaning, function, and audience impact.

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