E-Journal Universitas Patria Artha
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PENGARUH TEKANAN KETAATAN, KOMPLEKSITAS TUGAS, KEAHLIAN AUDIT, DAN PENGALAMAN TERHADAP AUDIT JUDGEMENT PADA KANTOR AKUNTAN PUBLIK DI MAKASSAR
Get PDFThis study aims to determine the effect of pressure obedience, task complexity, auditexpertise, and auditor experience. The research method used descriptive method. Datacollection uses a survey method using a questionnaire. The data of this research is primarydata by distributing questionnaires. The population of this research are auditors who work in Public Accounting Firms in Makassar City. The sample for this research was 33 auditors. The data analysis techniques and methods used in this research use multiple linear regression analysis. The research results show that (1) obedience pressure has a positive effect on audit judgment, (2) task complexity has a positive effect on audit judgment, (3) audit expertise has a positive effect on audit judgment. And (4) experience has a positive effect on audit judgment
IMPLEMENTASI PELAYANAN PERIZINAN BERBASIS ELEKTRONIK MELALUI SISTEM ONLINE SINGLE SUBMISSION RISKED BASED APPROACH (OSS RBA) DI DINAS PENANAMAN MODAL PELAYANAN TERPADU SATU PINTU (PMPTSP) KABUPATEN MALUKU TENGAH
No full textThis research aims to determine the implementation of electronic-based licensingservices through OSS RBA at the Central Maluku Regency PMPTSP Service, and todetermine the factors that hinder and facilitate the implementation of electronic-basedlicensing services through RBA OSS at the Central Maluku Regency PMPTSP Service.The type of research in this research is qualitative research, research informants consistof department heads, licensing services section, RBA OSS operational team and thecommunity. Data collection techniques are carried out through observation, interviewsand documentation. The data analysis technique uses qualitative analysis in the form ofdata reduction, data presentation, data verification and drawing conclusions. Theresearch results found that the implementation of electronic-based licensing services hasbeen implemented through OSS RBA at the PMPTSP Service of Central Maluku Regency.In the licensing of service businesses implemented online, it refers to policy regulations,institutional existence and digitalization. It can be seen that regulations as regulatorypolicies have been implemented in the implementation of services, in accordance with theinstitutions of the PMPTSP Service as well as digitalized service delivery to make iteasier for the public to process permits. There are inhibiting factors that influence theimplementation of electronic-based licensing through OSS RBA at the Central MalukuRegency PMPTSP Service. Overlapping regulatory systems between central and regionalin this case refer to Law Number 23 of 2014 with Government Regulation Number 5 of2021 and document requirements and information and knowledge related to OSS RBA,lack of socialization regarding the OSS-RBA application by the public, lack ofunderstanding of Inconsistency in applicable regulations and OSS RBA maintenance, inthis case the WiFi network used, is an obstacle in improving the quality of publicservices
PENGARUH KEPEMIMPINAN DAN REKRUTMEN TERHADAP KINERJA PEGAWAI PADA BIRO KESRA SEKRETARIAT DAERAH PROVINSI MALUKU
No full textThe aim of this study was to examine and analyze the following aspects: the impact ofleadership on employee performance within the Bureau of Welfare of the RegionalSecretariat of Maluku Province; the effect of recruitment on employee performancewithin the same bureau; and the predominant influence of leadership and recruitment onemployee performance within the Bureau of Welfare of the Regional Secretariat ofMaluku Province. This research employed a quantitative approach, with a sample size of31 employees from the Bureau of Welfare. Data collection methods included observation,questionnaires, and documentation. Multiple linear regression analysis was utilized fordata analysis. Findings revealed that leadership significantly and positively influencesemployee performance. Leadership encompasses employees' characteristics, behaviors,and styles, which contribute to enhancing their performance. Recruitment also has asignificant and positive impact on employee performance, indicating the effectiveimplementation of recruitment procedures within the Kesra Bureau to hire skilledemployees. Furthermore, employee performance is notably and positively affected bydominant leadership, indicating that the leadership exhibited by employees during theirduties enhances performance within the Bureau of Welfare of the Maluku ProvinceRegional Secretariat. This leads to increased productivity, improved outcomes, timeefficiency, and cost-effectiveness
PENGARUH TINGKAT PENGETAHUAN IBU TENTANG STUNTING DENGAN KEJADIAN STUNTING PADA ANAK 1-5 TAHUN DI KELURAHAN JUATA LAUT KECAMATAN JUATA LAUT KOTA TARAKAN
No full textStunting adalah pendek atau sangat pendek berdasarkan panjang/tinggi badan menurut usia yang kurang dari -2 standar deviasi (SD) dikarenakan kondisi irreversibel akibat asupan nutrisi yang tidak adekuat dan infeksi berulang yang terjadi dalam 1000 HPK. Tujuan penelitian adalah untuk menganalisis pengaruh tingkat pengetahuan Ibu Tentang Stunting Dengan Kejadian Stunting di Kelurahan Juata Laut pada anak 1-5 tahun. Hasil Jenis penelitian ini adalah penelitian observasional analitik dengan desain penelitian cross-sectional. Pada penelitian ini menggunakan teknik analisa data yakni Uji Person Chi Square. Diperoleh nilai p-value sebesar 0,029 dengan nilai α = 0,05, yang berarti terdapat hubungan antara pengetahuan dengan kejadian stunting pada anak 1-5 tahun di Kelurahan Juata Laut Kecamatan Juata Laut Kota Tarakan. Implikasi penelitian: Salah satu penyebab gangguan pertumbuhan pada balita adalah kurang pengetahuan mengenai stunting dan gizi dan penerapan dalam kehidupan sehari-hari. Maka dari itu perlunya peningkatan pengetahuan ibu balita mengenai stunting dan gizi melalui mengikuti penyuluhan yang diadakan oleh tenaga kesehatan.Rekomendasi: Disarakankan agar dapat melakukan kegiatan penyuluhan bagi ibu hamil dan ibu yang mempunyai balita mengenai asupan gizi yang dibutuhkan bagi ibu dan bagi balita
AKUNTABILITAS KEUANGAN PADA PT. ASDP INDONESIA FERRY PERSERO
Get PDFThis study aims to determine the results of the effect of the implementation of Financial Accounting System and Financial Literacy on Financial Accountability at PT. ASDP Indonesia Ferry (Persero) Selayar Branch. This study used quantitative methods with descriptive research types. The data analysis techniques used are descriptive analysis and multiple linear regression analysis. The analysis methods used are observation, questionnaires and documentation. The results show that the Financial Accounting System has a positive and significant influence on Financial Accountability. The second result shows that Financial Literacy has no effect and is significant on Financial Accountability. The third result shows that the Financial Accounting System and Financial Literacy simultaneously have a positive and significant effect on Financial Accountability
Pengolahan Sampah dan Limbah Rumah Tangga dalam Upaya Meningkatkan Kesehatan Masyarakat di Desa Bontomanai kabupaten Takalar
Get PDFSanitasi Total Berbasis Masyarakat (STBM) adalah satu Program Nasional di bidang sanitasi yang bersifat lintas sektoral. Program ini telah dicanangkan pada bulan Agustus 2008 oleh Menteri Kesehatan RI. Antara 5 pilar STBM yang tidak kalah penting adalah pilar ke 4 dan pilar ke-5 yaitu Pengamanan sampah rumah tangga dengan benar dan pengamanan limbah cair rumah tangga dengan aman. Banyak masyarakat yang berada di Desa Bontomanai belum mengelola sampah atau limbah mereka dengan baik dan benar. Masyarakat di sana hanya mengelola sampah dengan cara dibakar, dibuang ke sungai, dan dibuang sembarangan. Tujuan kegiatan pengabdian ini adalah untuk meningkatkan pengetahuan dan pemahaman masyarakat tentang penerapan pilar ke 4 dan ke 5 STBM yaitu upaya pengamanan sampah rumah tangga dengan benar dan upaya pengamanan limbah cair rumah tangga dengan aman. Kegiatan ini dilakukan di Kantor Desa Bontomanai Kecamatan Mangarabombang Kabupaten Takalar. Metode yang dilakukan adalah pemberian materi berupa kuesioner tes terdiri dari 15 pertanyaan kepada seluruh masyarakat yang hadir untuk mengukur sejauh mana pengetahuan atau sikap peserta penyuluhan tentang pengolahan sampah dan limbah rumah tangga. Dari hasil kuesioner tes menunjukkan bahwa sebagian besar peserta kegiatan sudah memiliki tingkat pengetahuan dan pemahaman yang cukup baik dalam hal proses pengolahan sampah dan limbah rumah tangga. Diharapkan adanya kesadaran dan keinginan masyarakat untuk berpartisipasi dalam menciptakan lingkungan yang sehat
KEBIASAAN MEROKOK DAN PENGGUNAAN MASKER TERHADAP KEJADIAN RESTRIKSI PARU PADA PEKERJA PT X KABUPATEN KUTAI KERTANEGARA
No full textPenyakit restriksi paru atau interstitial lung disease (ILD) memiliki variasi prevalensi di seluruh dunia. Restriksi paru merupakan penurunan elastisitas fungsi paru sehingga tidak dapat berkembang secara maksimal pada saat proses respirasi. Data Dinas Kesehatan Provinsi Kalimantan Timur tahun 2023 menunjukkan jumlah kasus restriksi paru adalah 128 kasus. Penelitian ini bertujuan untuk mengetahui faktor risiko kebiasaan merokok dan penggunaan masker terhadap kejadian restriksi paru pada pekerja PT X Kabupaten Kutai Kartanegara. Penelitian ini menggunakan desain studi case control. Populasi dalam penelitian ini adalah karyawan yang bekerja di PT X Kabupaten Kutai Kartanegara dan memiliki register hasil Medical Check Up pada Tahun 2021, 2022, dan 2023. Penarikan sampel dilakukan dengan sistematic random sampling. Jumlah sampel sebanyak 164 responden dengan perbandingan 1:3 dan memenuhi kriteria yang terdiri atas 41 kasus restriksi paru dan 123 kontrol. Data dianalisis menggunakan uji Odds Ratio. Hasil penelitian menunjukkan bahwa kebiasaan merokok (OR = 10,165; p-value = 0,000) dan penggunaan masker (OR = 6,125; p-value = 0,000) merupakan faktor risiko kejadian restriksi paru pada pekerja PT X Kabupaten Kutai Kartanegara. Disarankan perlunya dilaksanakan edukasi dan pengawasan penggunaan masker serta pembatasan kebiasaan merokok pada pekerja saat berada di lingkungan kerja
ANALISIS FAKTOR YANG BERHUBUNGAN DENGAN KEKURANGAN ENERGI KRONIS (KEK) PADA IBU HAMIL DI WILAYAH PUSKESMAS MAMBI
Get PDFPenelitian ini didasarkan pada banyaknya kasus ibu hamil yang mengalami kekurangan energi kronis di wilayah kerja Puskesmas Mambi. Tujuan dari penelitian ini adalah untuk mengetahui hubungan antara tingkat pengetahuan gizi, status ekonomi, dan status pekerjaan dengan kejadian kekurangan energi kronis di wilayah tersebut. Penelitian ini menggunakan pendekatan kuantitatif korelasional, di mana data dianalisis dalam bentuk angka dan diproses menggunakan teknik statistik, serta data dikumpulkan melalui prosedur pengukuran. Hasil penelitian menunjukkan bahwa tidak terdapat pengaruh signifikan antara tingkat pengetahuan gizi dengan kejadian kekurangan energi kronis pada ibu hamil di wilayah kerja Puskesmas Mambi (p=0.179 R =0,300). Demikian pula, tidak terdapat pengaruh signifikan antara status ekonomi dan kejadian kekurangan energi kronis pada ibu hamil (p=1,000 R =0,00), serta tidak ada pengaruh signifikan antara status pekerjaan dan kejadian kekurangan energi kronis pada ibu hamil (p=0,674 R =0,63). Implikasi dari penelitian ini diharapkan dapat menjadi acuan dalam penanganan kasus kekurangan energi kronis, khususnya di wilayah kerja Puskesmas Mambi
KEBERHASILAN PEMBERIAN ASI EKSKLUSIF PADA PRIMIGRAVIDA
Get PDFPrimigravida mothers are pregnant women for the first time. The lack of understanding of primigravida mothers about exclusive breastfeeding can cause problems in exclusive breastfeeding after the mother gives birth to a baby, this can occur due to lack of knowledge. Knowledge can be associated with one's education. The purpose of this study was to determine the relationship between primigravida education level and the success of exclusive breastfeeding. This research method uses correlational descriptive with a cross sectional approach. The sample size is 48 primigravida mothers at Bhayangkara TK Hospital. III Balikpapan, East Kalimantan. The results showed that most of the respondents with higher education were successful in providing exclusive breastfeeding (88.2%), respondents with secondary education were not successful in exclusive breastfeeding (72.2%) and respondents with primary education were unsuccessful in providing exclusive breastfeeding (92, 3%). The results of the Spearman Rho test obtained a p value of 0.000 (α = 0.05) with a correlation level of 0.661 which indicates Ha is accepted so that it is concluded that there is a strong relationship between the level of primigravida education and the success of exclusive breastfeeding, where the higher the level of education, the higher the level of The success of exclusive breastfeeding. It is hoped that primigravida mothers can seek information related to exclusive breastfeeding regarding the benefits and advantages for mothers and babies so that they can provide exclusive breastfeeding correctl
PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP KINERJA KEUANGAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA (PERIODE 2019-2021)
Get PDFThis study is aimed to determine the effect of good corporate governance on financial performance listed on Indonesia Stock Exchange. The type of research used explanatory research with a quantitative approach. This study used secondary data obtained from the annual reports of banking.companies listed on Indonesia Stock Exchange (IDX). The population in this study were banking companies listed on Indonesia Stock Exchange, with sample selected using purposive sampling method as many as banking companies. The data were analyzed using multiple regression analysis techniques with the help of the SPSS program. The results showed (1) the audit committee had no significant effect performance; (2) Independent commissioners had no significant effect on financial performance; (3) The independent board of commissioners had no significant effect on financial performance; (4) The board of directors had a significant effect on financial performance; (5) The board commissioners had no effect on financial performance