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INDONESIA
Eduvest - Journal of Universal Studies
Published by Green Publisher Indonesia
ISSN : 27753735     EISSN : 27753727     DOI : 10.36418
Core Subject : Health, Science, Social, Engineering,
Aerospace Engineering Computer Science & IT Health Professions Neuroscience Social Sciences
Eduvest - Journal of Universal Studies is a double blind peer-reviewed academic journal and open access to multidiciplinary fields. The journal is published monthly by Green Publisher Indonesia. Eduvest - Journal of Universal Studies provides a means for sustained discussion of relevant issues that fall within the focus and scopes of the journal which can be examined empirically. This journal publishes research articles 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 : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 2,419 Documents
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Analysis of The Role of Internal Audit in The Implementation of Corporate Governance at Pt Bank Mandiri Chalid, Dony Abdul; Rifqi, Achmad
Eduvest - Journal of Universal Studies Vol. 5 No. 7 (2025): Eduvest - Journal of Universal Studies
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/eduvest.v5i7.51514

Abstract

The need for complex control systems is increasing due to the complexity, size, and operations of companies. To support economic recovery and stable growth in the future, corporate leadership issues have become one of the most important topics of discussion in Indonesia. It is hoped that the principles of corporate governance can improve the quality of financial statements, which will ultimately foster the trust of financial statement users, including investors. With this development of corporate governance, the Board of Directors is forced to improve corporate governance in its own company. As a result, the Council needs help to fulfill its duties. Internal audit is one of the tools that supports this, and its function evolves according to the needs of the company's stakeholders. Business developments result in increased risk, which causes the need to increase. This research will measure the effectiveness of internal audit on corporate governance, and identify the roadmap and Internal Audit Strategic Plan in the form of suggestions and recommendations to improve corporate governance. Data and information collection was obtained through questionnaires, as well as conducting direct interviews with the internal audit department and validating related documents.
The Effect of Oral Chitosan Supplementation on Leptin Levels and HOMA-IR in Male Wistar Rats (Rattus norvegicus) with an Obesity Model Stefani, Lidwina; Pande Dwipayana, I Made; Alit Widhiartini, Ida Ayu; Made Wihandani, Desak; Bayu Mayura, I Putu
Eduvest - Journal of Universal Studies Vol. 5 No. 7 (2025): Eduvest - Journal of Universal Studies
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/eduvest.v5i7.51526

Abstract

This study investigates the role of chitosan in modulating leptin and insulin levels, key hormones involved in metabolic disorders, and compares its effectiveness with orlistat, a commonly used anti-obesity drug. An experimental post-test only group design was used involving 20 healthy male Wistar rats aged 3–4 months. After a seven-day acclimation, obesity was induced through a high-fat, high-glucose diet. The rats were then divided into five groups: a positive control group (K+) receiving orlistat, a negative control (K−) receiving a standard diet, and three treatment groups receiving chitosan at 2.5% (P1), 5% (P2), and 7.5% (P3) concentrations, respectively, for 14 days. Leptin and HOMA-IR levels were measured via blood samples collected from the retro-orbital sinus. The Kruskal-Wallis test showed significant differences among groups (p<0.05). Mean leptin levels were highest in K− (5.10±0.35 ng/dL) and lowest in K+ (3.03±0.71 ng/dL), while P2 showed a notable reduction (3.71±0.32 ng/dL). HOMA-IR levels followed a similar trend, with the lowest in K+ (1.00±0.08) and significantly reduced in P2 (1.34±0.11) compared to K− (2.29±0.25). Post Hoc analysis confirmed that P2 had significantly better outcomes than K−, though not as effective as orlistat. In conclusion, chitosan—particularly at 5% concentration—can reduce leptin and HOMA-IR levels, improving insulin resistance in obesity, though orlistat remains more effective.
Influence Audit Evidence And Materiality Against Lack Detection (Survey At Public Accounting Firms Throughout Dki Jakarta) Ersyafitri, Ersyafitri; Mappanyuki, Ratna
Eduvest - Journal of Universal Studies Vol. 5 No. 7 (2025): Eduvest - Journal of Universal Studies
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/eduvest.v5i7.51527

Abstract

Research purposes This study aims to determine the effect of audit evidence and materiality on fraud detection (survey at public accounting firms in DKI Jakarta). as Respodent. SPSS 25 is used as a tool used to analyze data. The research data used comes from a questionnaire collected using the survey method. The survey was conducted for one month from September 2, 2019 to September 30, 2019. The survey was carried out in the DKI area. The results of the study and data analysis used simple linear regression. Research result Based on the analytical results, it can be seen that the audit evidence and materiality variables have no effect on fraud detection. Research limitations / limitations The studies in this study have not been able to answer all the causal phenomena of fraud detection. The data used is still small, as many as 176 auditors and the object used as the unit of analysis is only one type of auditor who works in a public accounting firm. PractitionersThis study encourages all auditors, especially those who work in public accounting firms, to have a professional suspicion in performing their duties in order to be able to detect fraud in the company. Originality / value: In this study the focus is on proving whether audit evidence and materiality will give an Auditor the ability to detect fraud.
Dynamics Of Citizenship Literacy Perception Among Indonesian Senior High School Students Khoiriyah, Iin Nurul; Sutisna, Anan; Tjalla, Awaluddin
Eduvest - Journal of Universal Studies Vol. 5 No. 7 (2025): Eduvest - Journal of Universal Studies
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/eduvest.v5i7.51622

Abstract

This study explores the perception of high school students towards civic literacy in Indonesia, covering four literacy domains: civic institutions and systems, civic principles, civic participation, and civic roles and identities. Using phenomenological qualitative methods and thematic content analysis, this study explores how students' social interactions, personal histories, and social values shape their understanding of citizenship. Data were collected through in-depth interviews, participatory observations, and documentation studies. Results show that students have a varied understanding of the system of government, democratic values, social and political participation, and civic identity and role, indicating a significant influence of civic education on their civic literacy. This research recommends the integration of practical experience and real application in education to strengthen civic literacy.
Correlation between Sequential Organ Failure Assessment (SOFA) Score with Right Ventricular Systolic Function and Left Ventricular Filling Pressure in Sepsis Patients Wardhani, Anindia; Nugroho, M.Arif; Ahnaf, M.Fauziar; Arifin, Johan; Nur Kristina, Tri
Eduvest - Journal of Universal Studies Vol. 5 No. 7 (2025): Eduvest - Journal of Universal Studies
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/eduvest.v5i7.51624

Abstract

This research aimed to evaluate the relationship of sepsis severity assessed using SOFA scores with RV systolic function and LVFP. Methods: This cross-sectional observational study involved 25 dr. Kariadi General Hospitals septic patients without cardiac disease. The SOFA score as a study subject was calculated up to a maximum of 3 times per patient parallel to the RV function examination.  Echocardiographic RV function parameter we used Tricuspid Annular Plane Systolic Excursion (TAPSE), Right Ventricle Fractional Area Change (RV-FAC), Right Ventricle Free Wall Strain (RV-FWS), Right Ventricle-Pulmonary Artery (RV-PA) coupling, and LVFP using the Nagueh formula and ASE/EACVI 2016 criteria. Correlation tests were conducted between SOFA scores with TAPSE, RV-FAC, RV-FWS, RV-PA coupling, and LVFP. Results: There were 56 samples of SOFA scores and echocardiography. There was a significant correlation between SOFA scores and TAPSE (r = -0.44, p = 0.001), RV-FAC (r = -0.54, p = <0.001), RV-FWS (r = -0.52, p = <0.001), RV-PA coupling (r = -0.32, p = 0.014). No significant correlation was found between SOFA and LVFP scores with Nagueh (r = 0.11, p = 0.42) and the 2016 ASE/EACVI criteria (r= -022, p= 0.09). RV-FWS can detect RV dysfunction earlier than other parameters. Conclusion: SOFA score is associated with RV function but not with LVFP. Echocardiography in septic patients can be considered to detect early RV dysfunction.
Strategic Safety Stock Level For High Import Dependence Manufacturing Supply Chain For Enhanced Force Majeure Preparedness Kim, Dong Eon; Farmaciawaty, Desy Anisya; Nizar, Adirizal
Eduvest - Journal of Universal Studies Vol. 5 No. 7 (2025): Eduvest - Journal of Universal Studies
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/eduvest.v5i7.51630

Abstract

This study aims to determine the appropriate safety stock levels to enhance PT. Sukses Pharmapack’s preparedness for force majeure events and ensure operational continuity. By analyzing demand patterns over a five-year period, the research evaluates the effectiveness of safety stock in mitigating supply chain disruptions through scenario-based simulations. A mixed-method approach is applied, combining qualitative insights from key stakeholders with quantitative analysis of demand and lead time data. Statistical techniques such as mean, standard deviation, Z-score, and coefficient of variation are used to assess demand and lead time variability, while the Economic Order Quantity (EOQ) model with probability is employed to calculate optimal order quantities and safety stock levels. The findings indicate that a 30% increase in both demand and lead time results in the highest safety stock levels, improving service levels but raising inventory holding costs. Conversely, lower demand and shorter lead times reduce safety stock requirements but increase the risk of stockouts. The study is limited to a single product and supplier, which may restrict generalizability. Future research should explore multiple products and dynamic market conditions, implementing adaptive inventory policies with real-time demand monitoring.
The Role of Non-Indigenous Papuan Teachers in Understanding Literacy in Cultural Diversity for Identity, Power and Social Justice of Indigenous Papuan Students in Senior High School Rajaguk-guk, Sastri Br; Mayumi, Ilza; Muliastuti, Liliana
Eduvest - Journal of Universal Studies Vol. 5 No. 7 (2025): Eduvest - Journal of Universal Studies
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/eduvest.v5i7.51632

Abstract

Papua, with its cultural and linguistic diversity, faces unique challenges in the field of education, particularly at the senior high school level. This study aims to analyze the role of non-Papuan teachers or migrant teachers in understanding literacy, cultural diversity, and its impact on the identity, power dynamics, and social justice of local Papuan students. The findings indicate that the obstacles faced by teachers include a lack of understanding of local culture, language differences, and minimal institutional support. As a result, many local Papuan students feel alienated, less motivated, and marginalized in the learning process.  Migrant teachers have the potential to play a crucial role in creating an inclusive educational environment by employing culturally responsive pedagogical approaches. Collaborating with local communities and developing curricula that reflect local values can enhance the sense of belonging and engagement among local students. With strengthened ongoing professional training, teachers can be more effective in addressing cultural diversity and promoting social justice in the classroom. This research recommends the development of culturally-based curricula, intensive teacher training, and the use of technology as tools to bridge cultural gaps. These steps are expected to create a more inclusive education system, empower local Papuan students, and improve the quality of education in the region.
Strategy of the Personnel and Human Resources Development Agency (BKPSDM) in Increasing the Value of the ASN Professionalism Index (IPASN) of the Denpasar City Government Wahyuningsih, Evi; Martini, Oka
Eduvest - Journal of Universal Studies Vol. 5 No. 7 (2025): Eduvest - Journal of Universal Studies
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/eduvest.v5i7.51634

Abstract

The Civil Servant Professionalism Index (Indeks Profesionalitas Aparatur Sipil Negara or IP ASN) is a statistical measure that reflects the quality of ASN based on qualifications, competencies, performance, and discipline in carrying out their duties. This study aims to analyze the strategies of the Personnel and Human Resource Development Agency (Badan Kepegawaian dan Pengembangan Sumber Daya Manusia or BKPSDM) of Denpasar City in improving the IP ASN value. Using a qualitative descriptive method through interviews with key informants and the distribution of questionnaires to ASN, this research identifies internal and external factors affecting IP ASN. The results show that the competency dimension consistently receives the lowest scores, despite having the highest weight (40%) in IP ASN assessment. The main challenges include a lack of ASNawareness regarding competency development, inadequate data updating in personnel information systems, limited budget allocations for competency development, and incomplete system integration with Badan Kepegawaian Negara (BKN). Through SWOT analysis, this study recommends strategies focusing on strengthening non-classical training programs, intensive socialization, integration of personnel information systems, and optimization of Learning Management Systems (LMS) that are freely accessible. The findings contribute to the development of more effective human resource development strategies for enhancing ASN professionalism.
Challenges in the Implementation of Good Governance in the Administration of Residents with Disabilities in Badung Regency Dameria, Juniarta; Widhiasthini, Ni Wayan
Eduvest - Journal of Universal Studies Vol. 5 No. 7 (2025): Eduvest - Journal of Universal Studies
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/eduvest.v5i7.51800

Abstract

This study aims to analyze the challenges in implementing good governance in the management of the administration of people with disabilities at the Population and Civil Registration Office in Badung Regency. Badung Regency was chosen because it has the highest regional revenue in BaliProvince and a significant population of people with disabilities. The research employs a qualitative approach. Data were collected through interviews, observations, and analysis of official documents. Informants were selected through purposive sampling, involving 10 individuals from government officials and people with disabilities. The results show that the Population and Civil Registration Office in Badung Regency has implemented various inclusive initiatives, such as mobile administrative services and accessibility facilities. However, the effectiveness of these services is still hindered by limitations in human resources and uneven socialization (sosialisasi). The five main challenges in implementing good governance are limited human resource capacity, uneven socialization, weak supervision mechanisms, communication barriers, and inadequate physical accessibility. The impact of exemplary governance implementation is seen in increased service accessibility and strengthened rights for people with disabilities, although these impacts are not evenly distributed geographically. It is concluded that implementing good governance has brought significant progress, but greater efforts are still needed to achieve truly inclusive and equitable services. Research recommendations include enhancing human resource capacity, strengthening socialization, and improving physical accessibility to enhance the quality of administrative services for people with disabilities in Badung Regency.
The Impact of Work Life Quality, Organizational Commitment and Satisfaction on Employee Performance at PT. Suzuki Finance Indonesia Makassar City Hamka, Muhammad; Jam’an, Andi; Maklassa, Maklassa
Eduvest - Journal of Universal Studies Vol. 5 No. 6 (2025): Eduvest - Journal of Universal Studies
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/eduvest.v5i6.51806

Abstract

This research focuses on three main variables that are assumed to have an influence on employee performance, namely, Quality of Work Life, Organizational Commitment and Job Satisfaction. These three factors are analyzed to see their influence on employee performance, which is an important indicator in the effectiveness and productivity of the company, especially at PT Suzuki Finance Indonesia Makassar branch. This research is quantitative, involving 34 respondents. Questionnaires were used for data collection, which were then analyzed using Multiple Linear Regression Analysis on the SPSS Version 23 application. The results of this study indicate that quality of work life, organizational commitment, and job satisfaction each have a positive and significant influence on employee performance. These findings indicate that a supportive work environment, a sense of belonging to the company, and satisfaction with various aspects of work (such as salary, relationships with superiors, and development opportunities) play an important role in driving employee productivity and effectiveness. All three are not only directly related, but also statistically proven to make a real contribution to improving performance, which means companies need to pay attention to these factors in human resource management strategies.

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