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Kerokan and Benefits Provided In Maintaining Health Level During Pandemic
Get PDFScraping is one of the oldest traditional medical methods. Scraping is one of the Chinese Medicine Techniques. Scrapings are known and used in various regions of Asia. Scrapings are considered to have benefits for maintaining a healthy body, increasing immunity against disease, and preventing disease entry into the body. This study aimed to examine the benefits of scrapings on health in preventing disease, maintaining body stability, and curing illness. The benefits of this
research are the development of science in the health sector. The research method used is a qualitative method with a literature study approach. The results showed that scrapings could increase antioxidants and boost the body's immune system as long as scrapings are carried out according to the correct principles and methods. Scraping has a good impact on maintaining the level of public health during a pandemic because, during a pandemic, access to health facilities is very much restricted, so alternative self�medication becomes an essential thing to do. It can be concluded that scraping is a treatment technique that deserves to be studied and applied to maintain health in everyday life
Pengaruh Locus of Control, Tekanan Anggaran Waktu dsn Etika Profesi Terhadap Perilaku Disfungsional Audit dn Dampaknya pada Kualitas Audit
Get PDFThe rise of cases of audit irregularities in Public Accounting Firms, has reduced public confidence. The emergence of this case occurred as a result of dysfunctional audit behavior. This dysfunctional behavior can arise due to various things, both internal auditors and external factors. Internal factors that cause it are locus of control, while external factors are time budget pressure and professional ethics. The purpose of this study was to examine the effect of locus of control, time budget pressure and professional ethics on dysfunctional audit behavior, then examine the effect of locus of control, time budget pressure and professional ethics on audit quality, then examine the effect of locus of control, time budget pressure and professional ethics on audit quality through dysfunctional audit behavior and examine the effect of dysfunctional audit behavior on audit quality.
This research was conducted with a quantitative approach, where the population taken was the Surabaya Public Accountant Office and the sample collection method used the simple random sampling method. The data collection technique is by distributing questionnaires and it is obtained that there are 57 respondents. The data analysis method uses the path analysis method which divides into 2 paths, namely direct and indirect. The data analysis test used was the validity and reliability test, the classical assumption test, the model feasibility test, the coefficient of determination, the t test and the Sobel test. Testing this data is calculated with the help of SPSS 26 software.
Based on the results of the study, it was concluded that the direct effect showed that locus of control and time budget pressure had a positive effect on dysfunctional audit behavior, while professional ethics had a negative effect on dysfunctional audit behavior. Then locus of control has a negative effect on audit quality, while time budget pressure and professional ethics have a positive effect on audit quality and dysfunctional behavior negatively affects audit quality. The indirect effect shows that locus of control and time budget pressure have a negative effect on audit quality through dysfunctional audit behavior, while professional ethics has a positive effect on audit quality through dysfunctional audit behavior. Some of the suggestions given are for further researchers not to share questionnaires during the auditor's busy time, then be able to expand other variables and indicators, while suggestions for auditors to use knowledge to minimize dysfunctional behavior from the causative factors, namely locus of control, time budget pressure and professional ethics
Pengaruh Social Media Marketing dan Brand Awarness Terhadap Purchase Decision Konsumen pada Chatime
Get PDFThe development of the current era is not only technology that can innovate but as well the beverage sector, one of which is bubble tea drinks or boba drinks. Marketing through social media and building brand awareness is important for companies to compete. One of the beverage outlets that provide boba drinks originating from Taiwan and has spread in Indonesian cities is Chatime. This study aims to determine the effect of Social Media Marketing and Brand Awareness on Purchase Decisions at Chatime. The sampling method used in this study was purposive sampling using questionnaires via google form to 89 respondents where the population of this study was active students at Darma Cendika Catholic University in the Academic Year 2021-2022 who had made purchases of Chatime products at least once. The results of the validity test state that all statement items on the questionnaire are considered valid so that they can be used in this thesis research. In the Reliability Test, all statement items have Cronbach's Alpha above 0.6. In the t-test, the results of the t-value of the Social Media Marketing variable (X1) = 2.811 > 1.663 with a significance value of 0.006 1.663. with a significance value of 0.017 <0.05, which means that Brand Awareness has a significant effect on Purchase Decision at Chatime. With the test results that have been carried out, researchers can conclude that the independent variables, namely Social Media Marketing, and Brand Awareness have a significant influence on the dependent variable, namely Purchase Decisions at Chatime
PENTINGNYA PENERAPAN SISTEM INFORMASI AKUNTANSI PENJUALAN 4.0 DAN PENGENDALIAN INTERNAL PADA PT X SURABAYA DI SAAT PANDEMI COVID 19 UNTUK MENGATASI JURANG KEBANGKRUTAN
Get PDFIn the midst of the covid 19 pandemic, many companies are experienced problems in their sales
system, many company profits continued to decline until bankruptcy in implementation of activity
restrictions on community activities. Therefore good internal control is needed. The purpose of this
study is to determine the importance of internal control in the company’s sales system. The research
method used is descriptive qualitative. Data obtained directly at the company PT X Surabaya. The
result of the study obtained the effect of internal control on the threat of sales accounting information
systems. The conclusion of the study is the importance of internal control to improve the performance of
the sales accounting information system at PT X Surabaya in the midst of the covid 19 pandemic
Pengaruh Pemahaman Perpajakan, Tarif Pajak, Dan Intensitas Pemeriksaan Pajak Terhadap Persepsi Wajib Pajak Tentang Penggelapan Pajak (Tax Evasion) Pada Masyarakat Medokan Sawah Timur Di Surabaya
Get PDFFaktor pajak memiliki pengaruh yang besar terhadap penerimaan Negara. Tinggi rendahnya pajak akan menentukan kemampuan APBN untuk membiayai anggaran saat ini maupun anggaran pembangunan. Namun, ada berbagai upaya baik secara
legal maupun ilegal yang dapat dilakukan oleh Wajib Pajak untuk meminimalkan beban pajak salah satunya adalah penggelapan pajak. Penggelapan pajak yaitu melaporkan pajak tidak sesuai dengan nominal yang akurat kepada otoritas pajak guna mengurangi beban pajak. Penelitian ini bertujuan untuk mengetahui pengaruh pemahaman perpajakan, tarif pajak, dan intensitas pemeriksaan pajak terhadap persepsi wajib pajak tentang penggelapan pajak. Pendekatan dalam penelitian ini adalah kuantitatif. Populasi penelitian adalah seluruh masyarakat di Medokan Sawah Timur Kota Surabaya yang Memiliki NPWP dengan jumlah sampel yang ditetapkan sebanyak 50 orang. Data dalam penelitian dikumpulkan melalui instrumen berupa kuesioner dan dianalisis menggunakan regresi linear berganda. Hasil penelitian menunjukkan bahwa pemahaman perpajakan berpengaruh negatif terhadap persepsi wajib pajak tentang penggelapan pajak, tarif pajak berpengaruh positif terhadap persepsi wajib pajak tentang penggelapan pajak, dan intensitas pemeriksaan pajak berpengaruh negatif terhadap persepsi wajib pajak tentang penggelapan pajak. Variabel yang berpengaruh dominan
terhadap persepsi wajib pajak tentang penggelapan pajak adalah intensitas pemeriksaan pajak. Pemahaman perpajakan, tarif pajak, dan intensitas pemeriksaan pajak secara bersama-sama mempengaruhi persepsi wajib pajak tentang penggelapan pajak. Sehingga bagi Direktorat Jenderal Pajak yang memiliki kewenangan dalam pelaksanaan kebijakan di bidang perpajakan hendaknya meningkatkan pemahaman masyarakat tentang perpajakan melalui berbagai kegiatan seperti seminar, workshop
ANALISIS PENERAPAN LAPORAN KEUANGAN BERDASARKAN STANDAR AKUNTANSI KEUANGAN ENTITAS TANPA AKUNTABILITAS PUBLIK PADA KOPERASI SIMPAN PINJAM CU JAYA MANDIRI
Get PDFPenelitian ini bertujuan untuk mengetahui penerapan laporan keuangan berdasarkan Standar Akuntansi Keuangan Entitas Tanpa Akuntabilitas Publik pada Koperasi Simpan Pinjam CU Jaya Mandiri. Hal ini dikarenakan Standar Akuntansi Keuangan Entitas Tanpa Akuntabilitas Publik menjadi salah satu
standar yang digunakan dalam mengatur perlakuan akuntansi bagi Usaha Mikro Kecil Menengah dan Koperasi di Indonesia. Hal ini dikarenakan pengaturannya lebih sederhana dan tidak kompleks berdasarkan dengan kapasitas laporan keuangan koperasi pada umumnya. Adapun objek dalam penelitian ini adalah Koperasi Simpan Pinjam CU Jaya Mandiri yang bergerak dibidang jasa simpan pinjam. Pendekatan yang digunakan
dalam penelitian ini adalah kualitatif deskriptif dengan menganalisis temuan yang ada di lapangan dan mengkaitkan dengan teori yang ada sehingga dapat diambil dokumentasi dan simpulannya. Teknik pengambilan sampel menggunakan nonprobility sampling dengan teknik wawancara dengan pengurus Koperasi Simpan Pinjam CU Jaya Mandiri. Sumber data yang digunakan adalah sumber data primer yaitu hasil wawancara dan sumber data sekunder berupa laporan keuangan.
Laporan keuangan yang disajikan pada Koperasi Simpan Pinjam CU Jaya Mandiri menunjukkan belum berdasarkan Standar Akuntansi Keuangan Entitas Tanpa Akuntabilitas Publik. Hal ini dikarenakan tidak disusunnya laporan perubahan ekuitas, laporan arus kas dan catatan atas laporan keuangan yang menjadi bagian dalam laporan keuangan berdasarkan Standar Akuntansi Keuangan Entitas Tanpa Akuntabilitas Publik.
Adapun hasil penelitian menjadi saran dalam menyusun laporan keuangan berdasarkan Standar Akuntansi Keuangan Entitas Tanpa Akuntabilitas Publik. Penyusunan laporan keuangan dimulai dengan proses akuntansi diantaranya pembuatan chart of account, jurnal umum, buku besar, neraca saldo, jurnal
penyesuaian, neraca lajur kemudian menyusun laporan keuangan meliputi laporan perhitungan hasil usaha, laporan perubahan ekuitas, neraca, laporan arus kas dan catatan atas laporan keuangan
Manfaat Pemberian Stik Gembili Untuk Menambah Berat Badan Anak
No full text50-60% parents reported that their child had feeding problems. One of the specific nutritional interventions
by giving functional foods such as Gembili (Dioscorea esculenta L.). Gembili stick intervention in toddlers
was using experimental quantitative research design and data collection methods with "pre-posttest group
design" on stunting toddlers. Subjects did a pretest with anamnesis and anthropometric examination.
Subjects were given the gembili stick formula 3 times a day for 14 days, the amount was to 100 grams. After
14 days, the evaluation data were analyzed using the T test to determine the effect of consuming gembili
sticks in increasing the weight of stunting toddlers. The result of gembili sticks which has a yellowish-brown
color, tastes delicious, and crunchy. The sticks are packaged in plastic packaging, measured according to
the caloric needs of each subject. The results of the gembili stick intervention on body weight have a sig
value. (2 tailed) 0.028 < (0.05), which means that there is a difference in body weight before and after
giving gembili sticks. The results of the intervention body mass index have a sig. (2 tailed) 0.027 < (0.05),
which means that there is a difference in body mass index before and after giving gembili sticks.
Consumption of gembili sticks for 14 days can significantly increase body weight and body mass index in
childre
Pengaruh Citra Toko,Harga,dan Promosi terhadap Keputusan Pembelian pada Offline Store Sneaker Zone di Surabaya
Get PDFThis research aims to find out the influence of variable store image, price, and promotion on purchasing decisions at offline store sneaker zone in Surabaya. This research uses a quantitative approach. The data on this study was sourced from questionnaires distributed to 75 selected respondents, namely respondents who had made purchases > 1 time. The sample collection technique in this study is non probability sampling with a purposive sampling approach. The data in the study was measured using the likert scale.
The results of the validity test in this study resulted in a > r table with a significant level of 0.05 and all items / items of statements in this study were declared valid. Reliability test results showed that the variables in the study were reliable by showing a Cronbach Alpha value > 0.60. Normality tests showed that regression models in the study met assumptions of normality and the data showed normal distribution patterns. The multicollinearity test in this study produced a tolerance value of > 0.10 and a VIF value of < 10, where there were no symptoms of multicollinearity. Heteroskedasticity tests showed in this study non heteroskedasticity. Multiple linear regression tests i.e., Y = 4.606 + 0.822 X1 +
0.405 X2 + 0.046 X3. The F test resulted in a Sig value, 000 F table 2.73 where the regression model in the study is worth testing. The determination coefficient test resulted in an Adjust R Square of 0.673 which showed variable X contributed at a strong relationship level to variable Y. Promotional variables had no effect on purchasing decisions at the Offline Store Sneaker Zone in Surabaya meanwhile, the variable image of the store, significantly affects the purchase decision at the Offline Store Sneaker Zone in Surabaya by producing tcount (2,670) > ttabel (1,993) with a significant level (0.000) ≤ (0.05), and price variables significantly affect the purchase decision on the Offline Store Sneaker Zone in Surabaya by producing tcount (2,128) > ttabel (1,993) with a level of significance (0.03) < (0.05)
Sifat Mekanik Bambu sebagai Bahan Konstruksi
Get PDFCurrently, natural fiber composites have received the attention of many industries
as alternative materials because of their various advantages such as abundance,
sustainability, low cost, and good specific strength. With the current emphasis on
environmental friendliness, natural fiber composites are preferred over conventional fibers
which are generally not biodegradable. Bamboo is a type of natural fiber composite that
is widely used in industries such as construction and furniture. The method used is
descriptive literature, where data is collected from various sources and then a comparison
is made from the data. This journal compiles and reviews several studies on the mechanical
properties of bamboo such as tensile properties, compressive properties, strength and
toughness. As a result, it will be concluded that there are differences and similarities of
several species of bamboo that can be used as building construction materials. So that
bamboo has similar mechanical properties
Rumah Mode Busana dengan Konsep Pentagonal di Surabaya
Get PDFThe design of the fashion house helps the tailors more freely in doing work, especially in
designing a fashion model. In designing a fashion house, the design of the building must reflect the
character of the function of the building itself. The writing of this research uses a qualitative method in
the form of an analysis of several elements related to building design as well as a literature study that
aims to explain and record some important parts in the building design process. The design elements
consist of design concepts and methods, site data and location, zoning, transformation and design forms,
structural systems, interior and exterior. The data obtained is then processed using the analysis phase
related to the design elements. The analysis is site analysis, view, and main entrance, user behavior
patterns and spatial organization relationships. The results of the study obtained the formation of fashion
house designs using an analogous approach to the geometry of clothes or t-shirts with pentagonal
formations. Meanwhile, in terms of space, the fashion house building facilitates all activities in it, starting
from the sewing process, teaching to exhibiting the work of fashion design