Articles | Sciaria - Science Aria

Capital efficiency and organizational performance: A dynamic panel analysis of Weighted Average Cost of Capital (WACC) and ROA in Indonesia’s healthcare sector

Finance

The healthcare sector in Indonesia faces challenges in managing capital efficiency and organizational performance due to high operational costs and th...

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This paper addresses a highly pertinent topic concerning capital efficiency and organizational performance within Indonesia's healthcare sector, a cri...

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I Gede Arya Budi Antara, I Gusti Ayu Astri Pramitari

Implementation of green accounting in Kaamala Resort Ubud

Accounting

Green accounting is pivotal for companies addressing environmental challenges through effective financial management. Despite its recognized benefits,...

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This paper, "Implementation of green accounting in Kaamala Resort Ubud," addresses a highly relevant and pressing issue: the integration of environmen...

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Putu Novia Hapsari Ardianti, I Nyoman Kusuma Adnyana Mahaputra, Ida Ayu Made Adinda Yaswari

Interaction of profitability and capital intensity in determining corporate tax aggressiveness

Accounting

Tax aggressiveness reflects a company's strategy to minimize tax obligations through tax planning. This study aims to examine the influence of liquidi...

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This study addresses a highly relevant topic concerning corporate tax aggressiveness, a critical area for both corporate financial strategy and nation...

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Ida Bagus Anom Yasa, Moch. Mirza Yahya Thalib, Luh Mei Wahyuni

Utilizing the diamond fraud theory perspective to analyze financial statement fraud

Accounting

This study aims to test the influence of elements of the fraud diamond theory, including pressure, opportunity, rationalization, and capability, on fi...

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This study offers a timely and relevant investigation into the drivers of financial statement fraud, utilizing the well-established fraud diamond theo...

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Samuel Salovaara, Ida Loponen, Hanna Peltomaa

“Oon ollut vaan olemassa, enkä elänyt” – Sukupuolenkorjaushoitojen esteiden seuraukset transihmisten hyvinvoinnille ja arjelle

Gender

Tutkimuksessa tarkastellaan transihmisten hyvinvointia hyödyntämällä toimintamahdollisuuksien viitekehystä ja kysytään, millaisia seurauksia sukupuole...

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This study, titled “‘Oon ollut vaan olemassa, enkä elänyt’ – Sukupuolenkorjaushoitojen esteiden seuraukset transihmisten hyvinvoinnille ja arjelle,” p...

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Juho Honkasilta, Hillevi Vyyryläinen, Anna-Leena Riitaoja

Essentialisoitu moninaisuus suomalaisessa hyvinvointivaltiossa – Nepsy identiteetti- ja palvelukategoriana

Sociology

Neuropsykiatriaan viittaava lyhenne nepsy on popularisoitunut ja normalisoitunut osaksi median, julkispalveluiden ja arjen kielenkäyttöä ja käytäntöjä...

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The article, "Essentialisoitu moninaisuus suomalaisessa hyvinvointivaltiossa – Nepsy identiteetti- ja palvelukategoriana," offers a timely and theoret...

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Kirsi Juhila, Mikko Ilmoniemi, Veera Niemi, Riikka Perälä, Jarkko Rasinkangas

Asukkaiden kokemukset asuinalueiden sosiaalisesta sekoittamisesta ja moninaistamisesta: Etääntymistä ja lähentymistä

Sociology

Sosiaalisella sekoittamisella tarkoitetaan erityyppisten ja hallintasuhteiltaan erilaisten asuntojen sijoittamista asuinalueille, mikä toisi moninaisi...

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This literature review addresses a highly pertinent topic in urban studies and social policy: the lived experiences of residents in areas subject to s...

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Indah Mawarti, Yusnilawati Yusnilawati, Putri Irwanti Sari, Rina Oktaria, Birgitta Arta Milawati, Halijah Halijah

Education and Demonstration of Postpartum Exercise for Mothers After Giving

Education

Hospitals play a key role in promoting health through education, especially for patients and their families. One effective method to support postpartu...

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This community service initiative addresses a vital area of postpartum health, highlighting the critical role hospitals play in patient education. The...

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Dessy Ekawati, Ifa Nofalia

From Insecurity to Leadership: A Self-Esteem Enhancement Training for Nursing Students to Improve Job Readiness

Nursing

Nursing students often face psychological challenges before graduation, including low self-esteem, which may hinder their readiness to enter the workf...

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This study tackles a highly relevant and critical issue: the psychological preparedness of nursing students as they transition into the professional w...

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This paper introduces an innovative approach to modern circumcision, the "Combo Sealer Method Without a Needle," designed to mitigate common issues su...