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Efektivitas Terapi Akupresur dalam Reduksi Nyeri Arthritis Gout: Studi Kualitatif di Kota Denpasar: The Effectiveness of Acupressure Therapy in Reducing Gout Arthritis Pain: A Qualitative Study in Denpasar City
No full textLatar belakang: Arthritis gout menimbulkan nyeri debilitating yang memerlukan pendekatan terapi komplementer efektif. Tujuan: Menganalisis efektivitas terapi akupresur dalam reduksi nyeri arthritis gout melalui integrasi konsep marma Ayurveda dan meridian Traditional Chinese Medicine. Metode: Desain kualitatif deskriptif dengan purposive sampling melibatkan observasi dan wawancara pada 4 orang praktisi akupresur dan 12 pasien. Data dianalisis secara deskriptif. Hasil: Terapi akupresur efektif menurunkan nyeri melalui pemberian tekanan pada titik-titik meridian yang menyeimbangkan energi Qi dan tri dosha. Titik akupresur utama yang digunakan: LI.4 Hegu (Kshipra), KI.1 Yongquan (Talahridaya), KI.3 Taixi (Kurcashira), EXLE.10 Bafeng (Kshipra), LR.3 Taichong (Kurca), dan ST.41 Jiexi (Gulpha). Kesimpulan: Selain reduksi nyeri signifikan, pasien mengalami peningkatan kualitas tidur, relaksasi, dan pengurangan kesemutan. Integrasi pendekatan Ayurveda-TCM dalam akupresur menunjukkan potensi sebagai terapi komplementer arthritis gout yang efektif
Efektivitas Terapi Yoga Asana dalam Mengurangi Nyeri Punggung Bawah pada Lansia: The Effectiveness of Yoga Asana Therapy in Reducing Lower Back Pain in the Elderly
No full textLatar belakang: Nyeri punggung bawah (lower back pain/LBP) merupakan gangguan muskuloskeletal yang prevalensinya meningkat seiring bertambahnya usia. LBP disebabkan oleh ketidakseimbangan vata dosha yang mengakibatkan kekakuan otot dan nyeri. Terapi yoga asana menawarkan pendekatan holistik untuk mengatasi kondisi ini melalui keseimbangan energi vital tubuh. Tujuan: Penelitian ini bertujuan menganalisis efektivitas yoga asana dalam mengurangi LBP pada lansia, mengidentifikasi protokol asana yang tepat, dan mengevaluasi implikasi terapeutik pada populasi lanjut usia. Metode: Penelitian kualitatif dengan pendekatan studi kasus dilakukan di Pasraman Yoga Markandeya menggunakan teknik purposive sampling. Data dikumpulkan melalui wawancara mendalam dengan praktisi dan tiga belas responden berusia 50-69 tahun. Analisis data menggunakan pendekatan Ayurveda dengan teori kesehatan dan fungsionalisme struktural. Hasil: Terapi yoga asana terbukti efektif mengurangi LBP melalui peningkatan fleksibilitas tubuh dan keseimbangan vata dosha. Protokol terapi meliputi enam asana utama: padmasana, pascimotanasana, bhujangasana, uttkatasana, trikonasana, dan parvakonasana. Prosedur terapi diawali dengan nadi shodhana pranayama, pemanasan, latihan asana, dan diakhiri savasana. Kesimpulan: Yoga asana memberikan manfaat signifikan dalam mengatasi LBP pada lansia melalui penguatan otot, peningkatan fleksibilitas sendi, perbaikan sirkulasi kardiovaskular, peningkatan imunitas, dan reduksi stres. Terapi ini menawarkan alternatif pengobatan non-farmakologis yang aman dan efektif untuk manajemen LBP pada populasi lansia
Pengaruh Kompetensi Aparatur Pengelola Dana Desa, Komitmen Organisasi Dan Kejelasan Sasaran Anggaran Terhadap Akuntabilitas Pengelolaan Dana Desa Sekecamatan Banjarangkan
Get PDFThe purpose of this study was to determine whether or not the accountability of village fund management in Banjarangkan District was affected by managers\u27 competence, organizational commitment, and the clarity of budget targets. A total of 185 local officials from Banjarangkan District participated in the research. The Village Head, Village Secretary, Three Kaur, and Three Heads of Section were therefore chosen as samples for this research. The study\u27s information came from the responses to questionnaires, which were analyzed using a PLS regression model. The study\u27s findings suggest that accountability for managing village funds is influenced by the quality of the apparatus used to do so. Management accountability and village funds are unaffected by organizational dedication. The transparency and accountability of village finances depend on a well-defined budget
Pengaruh Sistem Pengendalian Internal, Akuntabilitas, Dan Transparansi Terhadap Pencegahan Kecurangan Pengelolaan Dana BOS: (Studi Kasus Pada Seluruh SMA dan SMK di Kabupaten Klungkung)
Get PDFFraud prevention is reducing or eliminating the chances or avenues for committing fraud through the implementation of risk management strategies, particularly focusing on fraud risk management, internal controls, and transparent corporate governance. This research aims to determine the influence of the Internal Control System, Accountability and Transparency on the Prevention of Fraud in the Management of BOS Funds (Case Study of All High Schools and Vocational Schools in Klungkung Regency). The population were all school principals, school BOS treasurers and school committee treasurers in all high schools and vocational schools in Klungkung Regency with a total of 54 respondents. Sample in this study was 54 respondents using the Saturated Sample method and tested using multiple linear regression analysis techniques. The results indicate that individualy, the Internal Control System, Accountability, and Transparency has a positive and significant effect on preventing fraud in the management of BOS funds. Looking at the research results, all parties who need data, including parents/guardians of students, will receive the same information as the school regarding the management of BOS funds so that the more transparent the school is in managing BOS funds, the potential for preventing fraud in the school will increase
Pengaruh Sistem Pengendalian Internal, Pemanfaatan Teknologi Informasi, Dan Partisipasi Masyarakat Terhadap Akuntabilitas Pengelolaan Dana Desa Di Kecamatan Ubud
Get PDFAccountability is an important performance control in organizations, including village governments, which must be accountable for their actions to the community to demonstrate good governance. The factors that influence accountability are the Internal Control System, Utilization of Information Technology, and Community Participation. This research aims to determine the influence of the Internal Control System, Use of Information Technology, and Community Participation on the Accountability of Village Fund Management in Villages in Ubud District. The population used in this research was 56 village officials in Ubud sub- district. The number of samples in this study was 56 financial reports which were determined using purposive sampling techniques and tested using multiple linear regression analysis techniques. The results of this research indicate that the Internal Control System has a positive effect on Village Fund Management Accountability. The use of Information Technology has a positive effect on Village Fund Management Accountability. Community Participation has a positive effect on Village Fund Management Accountability
Pengaruh Mekanisme Good Corporate Governance Terhadap Nilai Perusahaan Sektor Energi Yang Terdaftar Di Bursa Efek Indonesia
Get PDFCompany value is an indicator of investor assessment. Company value is often related to investors\u27 views on the level of success of a company which is influenced by share prices, so that if the share price is high then the company value can be high. This research examines the influence of good corporate governance mechanisms on the value of energy sector companies listed on the Indonesian stock exchange. The GCG mechanism in this research is proxied by independent commissioners, institutional ownership, managerial ownership, board of directors and audit committee. The population in this research is all energy sector issuers registered on the IDX in 2022. The sample in this research is 72 energy sector issuers. The analysis technique used is multiple linear regression. The research results show that independent commissioners, institutional ownership and managerial ownership have a negative but not significant effect on firm value. Another finding in this research is that the board of directors is able to increase company value and the audit committee has a positive but not significant influence on company value
Pengaruh Pengendalian Internal, Komitmen Organisasi dan Budaya Organisasi Terhadap Kecurangan Akuntansi
Get PDFAccounting fraud isaction taken by irresponsible parties in order to gain profit by carrying out dishonest and unethical practices within the scope of accounting. The goal of studie was fordetermine some efect internal controling, organizational commitment aand organizational culture’ on accounting fraud at BUMDesa in Sidemen Sub-district. The resarch was conduted by taking locations BUMDesa at Sidemen District. This is quantitatif research. Population was 67 employee of BUMDesa who were still operating in Sidemen District. Sampling techniquue used a purposive samapling methode, the sampel is 33 person from BUMDesa which is chairman, secretary, treasurer, analyst, and head of BUMDesa business unit. Data obtained from give questionnaires to the employee as a responden. Data analyisis techniique is Multipel Liniar Regresion Analyisis with teh regression equation Y = 57.619 - 0.316X1 - 1.144X2 - 0.133X3 + e. Result of study showing internal controling does not give effect to performancse BUMDesa employes. and then the internal controlling also has no effect for acounting fraud, as evidenced by teh value of titung = -1.456 with significants value which is 0.156>0.05. Organizational commitment has significance negative efect on accounting fraud, as evidenced by the tcunt value = -2.830 with significant 0.008 <0.05. Organisational culture there’s no effect at acounting fraud, as evidenced by the value of thitung = -0.551 with significant 0.586>0.05. 
Analisis Minat Investasi Mahasiswa dalam Perspektif Theory of Reasoned Action (Studi Kasus Pada Mahasiswa Program Studi Akuntansi Fakultas Ekonomi, Bisnis dan Pariwisata Universitas Hindu Indonesia)
Get PDFInvestment interest is an individual\u27s desire or interest to invest without any compulsion with the aim of obtaining future profits. The low investment interest among students needs to be considered because investment is one of the driving factors for a country\u27s economic growth. This study aims to examine empirically the effect of attitudes and subjective norms on investment interest of students of the Accounting Study Program, Faculty of Economics, Business and Tourism, Universitas Hindu Indonesia. The populatiion in thiis study were students off the Accounting Studiy Program, Faculty of Economiics, Business and Tourism, Universitas Hindu Indonesia, Class of 2020 and 2021. The number of samples in this study were 183 respondents determined by stratified random sampling technique. Data collection was carried out using a questionnaire and tested using Partial Least Squares (PLS) analysis techniques. The results showed that attitudes and subjective norms had a significant positive effect on the investment interest of students of the Accounting Study Program, Faculty of Economics, Business and Tourism, Universitas Hindu Indonesia
PERAN SOSIALISASI PAJAK DALAM MEMPERKUAT KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR: STUDI MODERASI
No full textMotor Vehicle Tax (PKB) is a regional tax that serves as the largest contributor to the Regional Original Revenue (PAD) structure. However, data presents the existence of PKB payment arrears of 55.17% in 2023, reflecting the low compliance of taxpayers. This non-compliance has the potential to reduce regional revenue and negatively impact PAD. Grounded in attribution theory, this study examines the role of tax socialization in strengthening the influence of tax understanding and the implementation of tax incentives on motor vehicle taxpayer compliance. The study focuses on motor vehicle taxpayers in Buleleng Regency as an accessible population. The minimum sample size was calculated by using G*Power software. Data were collected through questionnaires and analyzed using the Moderated Regression Analysis (MRA) test. The findings reveal that tax understanding and the implementation of tax incentives positively and significantly affect motor vehicle taxpayer compliance. However, tax socialization does not significantly strengthen the impact of tax understanding and the implementation of tax incentives on taxpayer compliance
PENGARUH MOTIVASI KERJA, HUMAN CAPITAL DAN EFEKTIVITAS KERJA TERHADAP KINERJA PEGAWAI KANTOR DESA GADUNGAN DI TABANAN
No full textThe primary challenge for management is to enhance employee performance, as the success and sustainability of the company heavily rely on the quality of human team performance it possesses. The objective of this research is to analyze the Influence of Work Motivation, Human Capital, and Work Effectiveness on Employee Performance at the Gadungan Village Office in Tabanan. This study was conducted on 38 samples of employees from the Gadungan Village Office in Tabanan, utilizing the total sampling method. Data collection was carried out through questionnaires. The analysis technique employed was multiple linear regression analysis to examine the influence of Work Motivation, Human Capital, and Work Effectiveness on Employee Performance at the Gadungan Village Office in Tabanan.
The outcomes of hypothesis testing reveal that work discipline significantly and positively influences the performance of employees at the Gadungan Village Office in Tabanan. Similarly, human capital also exhibits a significant positive partial effect on employee performance at the said office. Additionally, the physical work environment demonstrates a significant positive partial effect on employee performance at the Gadungan Village Office in Tabanan. Furthermore, when considered simultaneously, all three independent variables significantly contribute to enhancing the performance of employees at the Gadungan Village Office in Tabanan.
Therefore, it is recommended that the office enhance employee performance through discipline training, strict supervision, and the development of a work culture that values values. Periodic compensation evaluations, the establishment of performance-based incentive programs, employee training and development, mentorship program establishment, clear action plan development, and the implementation of an effective monitoring and evaluation system are suggested. For further research, it is recommended to expand the sample, conduct research in different locations, and consider additional variables such as motivation and leadership for a deeper understanding of the factors influencing employee performance.
Keywords: Work Motivation, Human Capital, Physical Work Environment, and Employee Performance.
Tantangan utama bagi manajemen adalah meningkatkan kinerja para pegawai, karena kesuksesan dan kelangsungan perusahaan sangat bergantung pada kualitas kinerja tim manusia yang dimilikinya. Tujuan dari penelitian ini adalah untuk menganalisis Pengaruh Motivasi kerja, Human Capital dan Efektivitas Kerja Terhadap Kinerja Pegawai Kantor Desa Gadungan di Tabanan. Penelitian ini dilakukan pada 38 sampel pegawai Kantor Desa Gadungan di Tabanan, metode penentuan sampel yang digunakan yaitu metode total sampling/sampling jenuh. Data dikumpulkan menggunakan kuesioner sebagai alat pengumpulan informasi. Teknik analisis yang diterapkan adalah analisis regresi linier berganda. Analisis ini bertujuan untuk menguji pengaruh Motivasi Kerja, Human Capital, dan Efektivitas Kerja terhadap Kinerja Pegawai di Kantor Desa Gadungan di Tabanan.
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Hasil pengujian hipotesis menegaskan bahwa Disiplin Kerja, Human Capital, dan Efektivitas Kerja secara parsial berpengaruh positif dan signifikan terhadap kinerja pegawai di Kantor Desa Gadungan di Tabanan. Temuan ini menunjukkan bahwa masing-masing faktor tersebut memiliki dampak yang penting dalam meningkatkan kinerja pegawai di kantor tersebut, dan perlu diperhatikan dalam upaya meningkatkan produktivitas dan efisiensi kerja di lingkungan tersebut. Adapun secara simultan ketiga variabel bebas berpengaruh positif signifikan terhadap kinerja pegawai Kantor Desa Gadungan di Tabanan.
Oleh karena itu, disarankan agar kantor tersebut meningkatkan kinerja pegawai melalui pelatihan disiplin, pengawasan yang ketat, dan pengembangan budaya kerja yang menghargai nilai-nilai. evaluasi kompensasi berkala, pembangunan program insentif berbasis kinerja, pelatihan dan pengembangan pegawai, pembentukan program mentorship, penyusunan rencana tindakan yang jelas, dan penerapan sistem monitoring dan evaluasi yang efektif. Untuk penelitian selanjutnya, disarankan untuk memperluas sampel, melakukan penelitian di lokasi yang berbeda, dan mempertimbangkan variabel tambahan seperti motivasi dan kepemimpinan untuk pemahaman yang lebih mendalam tentang faktor-faktor yang mempengaruhi kinerja pegawai.
Kata kunci : Motivasi kerja, Human capital, Efektifitas kerja, dan Kinerja Pegawai