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GAMBARAN LEUKOSITURIA TANDA INFEKSI SALURAN KEMIH PADA PENDERITA DIABETES MELLITUS TIPE-2 (Studi di Wilayah Kerja Puskesmas Ngesrep) Saraswati, Dwi; Martini, Martini; Saraswati, Lintang Dian
Jurnal Kesehatan Masyarakat (e-Journal) Vol 6, No 1 (2018): JANUARI
Publisher : Fakultas Kesehatan Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (113.475 KB)

Diabetes Mellitus patients with high blood glucose levels are more susceptible to various infections than those who do not have diabetes. Leukocyturia is the finding of more than 5 /hpf of leucocytes in urine. The presence of inflammation in the genitourinary tract can be showed by leucocytic findings. And it commonly occurs along with asymptomatic bacteriuria and even urinary tract infection (UTI). The purpose of this study is to describe leukocyturia sign of urinary tract infection in patients with Type 2 Diabetes Mellitus in the work area of Ngesrep Public Health Center. This cross sectional study was conducted by simple random sampling technique with 80 patients with interview, questionnaire, medical record, and laboratory test. The results showed that the prevalence of leukocyturia incidence of urinary tract infection signification was 21.25%. Mostly, the respondents were female 71,2%, respondent with elderly 70%, duration of Diabetes Mellitus <10 years 83,8%, high blood glucose levels 58.8%, anti-diabetic drugs consumption 90%, no history of UTI 83.8%, having sexual intercourse <4 times per month 87.5%, and have good personal hygiene 62.5%. The proportion of leukocyturia incidence as the mark of urinary tract infection was higher among female respondents, age in the elderly category, having duration of Diabetes Mellitus â‰¥ 10 years, having high fasting blood glucose levels, have a history of UTI, having sexual intercourse â‰¥ 4 times in the past month, and have good personal hygiene. It is recommended that diabetics maintain weight, blood sugar levels, consume drugs regularly, and keep personal hygiene especially especially related to the genital area.

EFFECT OF WORK COMPLEXITY AND COMPLIANCE PRESSURE ON AUDITOR PERFORMANCE IN HOSPITALITY SERVICE COMPANIES IN THE CITY OF MEDAN Saraswati, Dwi
Accounting and Business Journal Vol 1 No 2 (2019): ACCOUNTING AND BUSINESS JOURNAL
Publisher : Lembaga Jurnal & Seminar Universitas Pembangunan Panca Budi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54248/abj.v1i2.969

This study aims to determine the effect of work complexity and compliance pressure on auditor performance in hotel service companies in the city of Medan. The population is auditor employees in the city of Medan. Samples taken were auditor employees at a five-star hotel in the city of Medan. The sampling criteria for auditor staff who were respondents in this study were work experience in FDA of at least one year. The data analysis technique used is the test instrument and multiple linear regression analysis. From the results of multiple linear regression analysis, the Work complexity variable hurts auditor performance. The results of testing the first hypothesis have a negative coefficient of -0.058 with a significance of 0.395 which means that the variable work complexity does not affect the auditor's performance, the second hypothesis states that compliance pressure hurts auditor performance. The analysis shows that the obedience pressure variable has a positive coefficient of 0.033 and a significance value of 0.612 so it is said to reject the second hypothesis. And the value of Adjusted R Square of 0.843 which means that amounted to 84.3% variable auditor performance can be explained by the variable complexity of the work and pressure obedience

The Effect of Independence and Competence on Audit Quality at the BPKP Representative of North Sumatra Province Fachruddin, Wan; Sari, Eka Puspa; Saraswati, Dwi
Accounting and Business Journal Vol 4 No 2 (2022): ACCOUNTING AND BUSINESS JOURNAL
Publisher : Lembaga Jurnal & Seminar Universitas Pembangunan Panca Budi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54248/abj.v4i2.4622

This study aims to determine the effect of: (1) Independence on Audit Quality, (2) Competence on Audit Quality, and (3) Independence and Competence on Audit Quality. Research is causal research. The sample in this study were 33 auditors who worked in the IPP, PPE, AN and P3APIP fields at the BPKP Representative of North Sumatra Province. The research sample was determined by purposive sampling method. This research questionnaire was measured using a Likert scale. Data analysis using multiple linear regression analysis with data quality test, classical assumption test, and data hypothesis testing with the help of SPSS 26 software. The results of this study indicate that (1) Independence has no effect on Audit Quality. This is indicated by the Sig value. 0.0775> 0.05 and the value of t count 1.832 < t table 2.04227. (2) Competence affects Audit Quality. This is indicated by the Sig value. 0.000 <0.05 and the t value is 5.229> t table 2.04227. (3) Independence and Competence simultaneously affect Audit Quality. This is indicated by a value of 0.000 <0.05 and an F value of 26.409> F table 3.32.

The Influence of Digital Marketing Strategies and Digital Payments on UMKM Buying Decisions in the Digital Era Br Ginting, Stefani; Irawan, Alyarifah Hidayah; urbakti, Delta Citra Lestari S; Alifah, Rifatul; Saraswati, Dwi
Jurnal Pemberdayaan Ekonomi dan Masyarakat Vol. 1 No. 3 (2024): July
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/jpem.v1i3.424

This study aims to identify the influence of digital marketing strategies and digital payments on buyer decisions in UMKM in the digital era. With the rapid development of technology, digital marketing and payments have become crucial aspects in business activities. The research method used is a survey with 53 respondents who are UMKM buyers. Data were collected through questionnaires and analyzed using multiple linear regression techniques. The results of the study show that the Digital Marketing Strategy Variable shows a tcount of -0.076. Meanwhile, the ttable value = -1.054 so that tcount> ttable (-0.076 > -1.054) with a significance probability of (0.297 > 0.05). The Digital Payment Variable shows a tcount of 0.040. Meanwhile, the ttable value = 0.273 so that tcount > ttable (0.040 <0.273) with a significance probability of 0.786 > 0.05. The implication of this finding is that digital marketing strategies and digital payments have an influence on buyer decisions, although not significantly. This research contributes to the literature on digitalization in UMKM businesses and provides insights for UMKM actors to improve their marketing strategies and payment methods.

Analysis of Factors Affecting the use of Accounting Information Systems in Micro, Small, and Medium Enterprises (MSMEs) Culinary in Medan City Laia, Insaf; gaol, Perawati Lumban; Br Sinuhaji, Eginta Kaduna; Saraswati, Dwi
Journal of Advances in Accounting, Economics, and Management Vol. 1 No. 4 (2024): June
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/aaem.v1i4.417

Culinary Micro, Small and Medium Enterprises (MSMEs) are an important sector in the Indonesian economy. In Medan, this sector has developed significantly, encouraging many entrepreneurs to set up culinary businesses. However, many of them still have difficulty managing their finances effectively. This can hinder the growth and development of their business. The implementation of an Accounting Information System (AIS) can help culinary MSMEs manage their finances effectively. This research aims to analyze the influence of educational factors, business experience and business scale on the implementation of AIS in culinary MSMEs in Medan. The research method used is analysisliterature. The research results show that the factors of education, business experience, and business scale have a positive influence on the implementation of AIS in culinary MSMEs in Medan.

The Effect of Inventory Turnover and Receivables Turnover on Profitability in Coal Sub-Sector Companies Listed on The Indonesia Stock Exchange (BEI) Doloksaribu, Kristin Natalia; Putra, M. Syukrillah; Tampubolon, Tesalonika; Saraswati, Dwi
Accounting and Business Journal Vol 6 No 2 (2024): ACCOUNTING AND BUSINESS JOURNAL
Publisher : Lembaga Jurnal & Seminar Universitas Pembangunan Panca Budi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54248/abj.v6iNumber 2.4872

In the field of capital markets at panca budi university (unpab), this research aims to find out how the inventory turnover and receivables turnover methods influence the profitability of coal sub-sector companies listed on the indonesian stock exchange (bei). Participants in this research were steel industry. The research samples were ADRO, GEMS, HRUM, ITMG and PTRO companies. Individually, the inventory turnover has no effect on profitability. Individually, receivables turnover has a positive and significant influence on profitability. Together, inventory turnover and receivables turnover have a positive and significant influence on profitability.

Preparation of Simple Financial Statements at MSMEs Opak Sun Jaya Mandiri Factory Surbakti, Delta Citra Lestari; Alifah, Rifatul; Irdianti, Ananda Jaya; Saraswati, Dwi
Journal of Economics, Assets, and Evaluation Vol. 2 No. 4 (2025): June
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/jeae.v2i4.782

Financial statements are the most important thing and one of the foundations of support in the MSME business. Many MSMEs and companies have failed to run their businesses, due to constraints in the preparation of financial statements, this happens due to the lack of understanding of MSME actors in the importance of financial recording and simple financial statements. However, this is certainly wrong, because by recording this simple financial statement, it is certainly very useful and can be a basic step in making decisions to ledge business in the future. In this case, we conducted research on MSMEs of the Sun Jaya Mandiri opak factory located in Tuntungan I village, Pancur Batu District. This research aims to review and provide an understanding of financial statements. The method we used was to conduct interviews with the direct owners of the Opak Sun Jaya Mandiri Factory MSMEs and see firsthand the financial recording process of the factory. The results of the research we conducted show that the Sun Jaya Mandiri opak factory has implemented simple financial report recording quite well and clearly. In this case, of course, the owner of the Sun Jaya Mandiri opak factory already understands very well the importance of simple financial statements.

ANALISIS IMPLEMENTASI KURIKULUM MERDEKA PADA PEMBELAJARAN BERDIFERENSIASI DI SMP NEGERI 7 ARUT SELATAN saraswati, dwi
JURNAL KEBIJAKAN PUBLIK Vol 8 No 2 (2025)
Publisher : Universitas Cenderawasih

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31957/jkp.v8i2.4902

The background of this research is to determine the effectiveness of differentiated learning implemented by teachers due to the different abilities of students in the process of absorbing knowledge. The current curriculum, namely the Merdeka Belajar Curriculum, provides a container and emphasizes the freedom of students to determine the course of learning according to their interests, needs, and potential. However, it is necessary to recognize that each student has a different level of understanding and ability in studying subjects in school. This research aimed to analyze the implementation of differentiated learning in SMP Negeri 7 Arut Selatan. This research is important to validate the effectiveness of implementing the independent curriculum through differentiated learning processes. The research method used is quantitative with a descriptive statistical approach. Research data is obtained from the results of questionnaires, learning outcomes data and interview which are described descriptively. The research results showed that the Merdeka Curriculum which has been implemented in SMP Negeri 7 Arut Selatan, Kotawaringin Barat since the 2023-2024 school year with the implementation of a differentiated approach has been running very effectively. These results showed that SMP Negeri 7 Arut Selatan can be a role model in implementing the Merdeka Curriculum for other schools.

ANALISIS IMPLEMENTASI KURIKULUM MERDEKA PADA PEMBELAJARAN BERDIFERENSIASI DI SMP NEGERI 7 ARUT SELATAN saraswati, dwi
JURNAL KEBIJAKAN PUBLIK Vol 8 No 2 (2025)
Publisher : Universitas Cenderawasih

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31957/jkp.v8i2.4902

The background of this research is to determine the effectiveness of differentiated learning implemented by teachers due to the different abilities of students in the process of absorbing knowledge. The current curriculum, namely the Merdeka Belajar Curriculum, provides a container and emphasizes the freedom of students to determine the course of learning according to their interests, needs, and potential. However, it is necessary to recognize that each student has a different level of understanding and ability in studying subjects in school. This research aimed to analyze the implementation of differentiated learning in SMP Negeri 7 Arut Selatan. This research is important to validate the effectiveness of implementing the independent curriculum through differentiated learning processes. The research method used is quantitative with a descriptive statistical approach. Research data is obtained from the results of questionnaires, learning outcomes data and interview which are described descriptively. The research results showed that the Merdeka Curriculum which has been implemented in SMP Negeri 7 Arut Selatan, Kotawaringin Barat since the 2023-2024 school year with the implementation of a differentiated approach has been running very effectively. These results showed that SMP Negeri 7 Arut Selatan can be a role model in implementing the Merdeka Curriculum for other schools.

PENERAPAN PERENCANAAN PAJAK PENGHASILAN PASAL 21 SEBAGAI STRATEGI PENGHEMATAN PEMBAYARAN PAJAK PADA YAYASAN KURNIA Rioni, Yunita Sari; Saraswati, Dwi; Junawan, Junawan
JURNAL PERPAJAKAN Vol 6 No 1 (2024): JURNAL PERPAJAKAN
Publisher : Universitas Pembangunan Panca Budi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54248/jurnalperpajakan.v6i1.4951

Tax planning is one of the ways that taxpayers can utilize in managing their business or income taxation, but it should be noted that the intended tax planning is tax planning without violating the constitution or applicable taxation laws. Tax Planning is a capacity that is owned by the Taxpayer (WP) to arrange financial activities in order to get a minimum tax expenditure (burden). Theoretically, tax planning is known as effective tax planning, which is a taxpayer trying to get tax savings through tax avoidance procedures systematically in accordance with the provisions of the Taxation Law. An appropriate tax planning will produce a minimal tax burden that is the result of tax savings and / or tax avoidance that can be received by the tax authorities and not at all due to tax smuggling that cannot be accepted by the tax authorities and will not be tolerated (Ruchjana, 2008) . Good planning requires taxpayers to follow and know the latest developments in taxation regulations (Gloritho, 2009).

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