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The Influence of Government Regulations on Auditing Practices: A Qualitative Research Santoso, Ferdi; Wijaya, Anggi; Pramudita, Cindy; Permata, Dita; Suryani, Eka
Golden Ratio of Auditing Research Vol. 1 No. 2 (2021): February - June
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grar.v1i2.366

Abstract

This qualitative research investigates the influence of government regulations on auditing practices, aiming to provide insights into how regulatory frameworks shape audit methodologies and impact audit quality. The study employs semi-structured interviews, document analysis, and participant observation to gather data from key stakeholders in the auditing profession. Thematic analysis is used to analyze the qualitative data, revealing the complex interplay between regulatory compliance, audit methodologies, and audit quality. The findings indicate that auditors adapt their procedures and practices to meet regulatory requirements while maintaining audit efficiency and effectiveness. Regulatory compliance serves as a cornerstone of audit practice, influencing the allocation of resources and the adoption of risk-based audit methodologies. Moreover, the study explores the impact of regulatory reforms, such as the Sarbanes-Oxley Act of 2002, on audit quality and financial reporting integrity. While some participants perceive regulatory reforms positively, others express concerns about the regulatory burden and unintended consequences of compliance. Document analysis further underscores the mixed perceptions surrounding the effectiveness of regulatory oversight mechanisms in deterring audit failures and enhancing auditor accountability. Overall, the study contributes to a deeper understanding of the intricate relationship between government regulations and auditing practices, with implications for policymakers, regulators, audit practitioners, and other stakeholders striving to enhance the effectiveness of regulatory regimes and promote transparency and integrity in financial reporting.
Overview of the application of informed consent in family planning services Suryani, Eka; Diniyah, Kharisah
International Journal of Health Science and Technology Vol. 5 No. 1 (2023): July
Publisher : Universitas 'Aisyiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31101/ijhst.v5i1.2970

Abstract

The results of the study of the patient safety management team in Indonesia for health services revealed that the provision of informed consent in various healthcare institutions needs to be optimal. Most health workers only ask patients and families to sign informed consent without providing a detailed explanation. This condition certainly affects the knowledge of patients and families. Knowledge of patients and families can cause problems if desirable things happen. This study aimed to describe the application of informed consent in family planning services at Anisa Yogyakarta Independent Midwife Practice (PMB). This study used descriptive qualitative methods. The sampling technique using snowball sampling technique amounted to 4 midwife informants and four acceptor informants. The results of in-depth interviews conducted with four midwife informants said that the implementation of informed consent in family planning services at the Independent Midwife Practice (PMB) had gone well. The midwife had carried out the obligation to ask for consent and provide information while for the completeness of filling out informed consent, 14 informed consent filled in, as many as eight informed consent and six incomplete informed consent and from in-depth interviews, the acceptor was able to explain the contents of the informed consent. Acceptor informants said they signed the action consent sheet after the midwife explained about family planning (KB) that acceptors would use. The informed consent application in family planning services at the Independent Midwife Practice (PMB) has generally been done well. Still, the completeness of filling out informed consent has yet to be maximized, and acceptors generally understand informed consent in family planning services.
PENERAPAN PIJAT OKSITOSIN PADA IBU BERSALIN FASE AKTIF Anggraeni, Rina Dwi; Rahma, Elsa Zulfiatur; Suryani, Eka
E-Amal: Jurnal Pengabdian Kepada Masyarakat Vol 4 No 2: Mei-Agustus 2024
Publisher : LP2M STP Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47492/eamal.v4i2.3523

Abstract

Salah satu penyebab kematian ibu di Propinsi Jawa Barat adalah karena persalinan lama, dengan angka kematian yang masih besar. Persalinan /partus lama merupakan istilah untuk menggambarkan adanya abnormalitas persalinan di kala 1 (pembukaan 1 hingga 10 atau lengkap). Adapun salah satu cara untuk mempercepat kemajuan persalinan yaitu dengan memberikan pijat oksitosin. Telah banyak dilakukan penelitian tentang pijat oksitosin, yang bertujuan untuk mengetahui pengaruh pijat oksitosin terhadap lama persalinan kala I fase aktif. Kesimpulannya, pijat oksitosin berpengaruh terhadap lama persalinan kala I fase aktif, yaitu fase dimana telah terjadi pembukaan 4 sampai lengkap. Saran bagi bidan diharapkan dapat membantu ibu bersalin dalam memenuhi kebutuhan ibu akan rasa nyaman dalam pengontrolan nyeri secara non farmakologis saat memberikan asuhan persalinan dengan menerapkan teknik pijat oksitosin sehingga persalinan dapat berjalan secara efektif dan aman baik dari segi lama persalinan dan kondisi bayi yang dilahirkan
KONSUMSI BUAH PEPAYA MUDA TERHADAP VOLUME ASI PADA IBU MENYUSUI DI KLINIK ASTER TAHUN 2023 Rahayu, Yayuk Sri; Nurhayani, Windi; Suryani, Eka
E-Amal: Jurnal Pengabdian Kepada Masyarakat Vol 3 No 1: Januari 2023
Publisher : LP2M STP Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47492/eamal.v3i1.3524

Abstract

Air Susu Ibu (ASI) merupakan sumber makanan yang mengandung nutrisi lengkap dengan komposisi yang dibutuhkan oleh bayi. Pemberian ASI eksklusif selama 6 bulan di anjurkan oleh pedoman internasional World Health Organization (WHO). Keberhasilan ASI esklusif dapat ditingkatkan dengan cara non farmakologi dengan buah papaya muda. Pepaya muda mengandung laktagogum (lactagogue) yang diyakini dapat meningkatkan volume ASI.
PENERAPAN BIRTH BALL PADA IBU BERSALIN Anggraeni, Rina Dwi; Suryani, Eka
E-Amal: Jurnal Pengabdian Kepada Masyarakat Vol 3 No 2: Mei- Agustus 2023
Publisher : LP2M STP Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47492/eamal.v3i2.3541

Abstract

An abnormally timed delivery due to prolonged labor. Factors that affect the length of labor are presentation abnormalities, inadequate contractions, birth canal abnormalities, multiple pregnancies, and anemia. To prevent prolonged labor, there are several ways, namely yoga, pregnancy exercise and birthball techniques. During pregnancy, pregnant women can use a birthing ball when the gestational age enters the third trimester. At this gestational age, the growing size of the fetus can put pressure on the blood vessels and nerves in the pelvic and back area. This often makes pregnant women feel pain in the area. Birthing balls can be used by pregnant women to replace ordinary chairs and to exercise. Sitting with a birthing ball in the third trimester of pregnancy can be more comfortable for pregnant women. This ball also makes it easier for pregnant women to get up to stand
Rehabilitasi Mangrove Terhadap Peningkatan Pengetahuan dan Keterampilan Kelompok Sadar Wisata (Pokdarwis) Desa Gedangan Suryani, Eka; Widjajani, Susi
Surya Abdimas Vol. 9 No. 2 (2025)
Publisher : Universitas Muhammadiyah Purworejo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37729/abdimas.v9i2.5688

Abstract

Pandemi pada tahun 2019 silam berdampak langsung pada turunnya sektor wisata, salah satunya obyek wisata mangrove Demang Gedi menjadi sepi pengunjung dan pendapatan pengelolanya turun drastis. Hal tersebut berdampak pula pada pengelolaan dan pengembangan destinasi wisatanya. Kegiatan pengabdian masyarakat ini bertujuan untuk meningkatkan pengetahunan dan keterampilan Kelompok Sadar Wisata (Pokdarwis) di desa Gedangan. Pokdarwis memiliki peran yang sangat penting dalam mengembangkan dan mengelola destinasi wisata, termasuk ekosistem mangrove. Metode pelaksanaan kegiatan ini meliputi: (1) Persiapan, (2) Pelaksanaan, (3) eval_uasi. Sebagai mitra kegiatan adalah pengelola dan Pokdarwis Demang Gedi di desa Gedangan. Kegiatan dilaksanakan oleh Tim PPK Ormawa UKM Sains & Teknologi Universitas Muhammadiyah Purworejo dan 50 peserta yaitu, pemerintah desa Gedangan, Pokdarwis Demang Gedi, Kelompok Tani Hutan (KTH) Mangrove , Dinas Kehutanan dan ormas lainnya. Hasil yang didapatkan dari kegiatan ini yaitu terjadinya peningkatan pengetahuan dan keterampilan dalam mengelola ekosistem hutan mangrove pada Wisata Edukasi Hutan Mangrove Demang Gedi yang beberapa tahun terakhir telah vakum.
Development of Android-Based Game Media in Improving Students' Mathematical Literacy Suryani, Eka; Susanti, Ely; Aisyah, Nyimas
JTAM (Jurnal Teori dan Aplikasi Matematika) Vol 9, No 2 (2025): April
Publisher : Universitas Muhammadiyah Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31764/jtam.v9i2.28323

Abstract

This research aims to develop an Android-based learning media to enhance junior high school students' mathematical literacy, particularly in understanding numbers. It employs a development research approach with a qualitative methodology supported by quantitative data. The research follows the Research and Development (R&D) method, adapted from the Plomp model. The innovation involves the creation of a game-based learning media using an Android platform. The game itself is a web-based application developed through Wordwall. The study's subjects consist of 26 seventh-grade students, selected from MTs GUPPI Sukamoro in Banyuasin Regency and Srijaya Negara Junior High School in Palembang City.  The data collection techniques used in this study included: (1) a validation sheet to assess the validity of the game product,  (2) a student response questionnaire consisting of 11 questions to assess the practicality of the game, (3) pretest and posttest to assess students' mathematical literacy, and (4) interviews conducted if issues arose after the game and test were administered. Data analysis was carried out using quantitative methods. The validity and practicality levels of the data are analyzed using percentages, while the test data is evaluated based on the N-gain value.  The results indicated that the Android-based game achieved a validity score of 77.54%, categorized as good. The data test results were 0.65 and 0.58, falling within the moderate criteria. Additionally, the classical average scores were 96.1% and 100%, with students achieving an average score of 84.69 and 83.88. These findings demonstrate that the Android-based learning media is both valid and effective in enhancing mathematical literacy on number concepts among seventh-grade students.
Analisis Kemampuan Siswa dalam Memahami Soal Literasi Matematika dengan Berbantu Game Berbasis Android Suryani, Eka; Susanti, Ely; Aisyah, Nyimas
Kognitif: Jurnal Riset HOTS Pendidikan Matematika Vol. 4 No. 4 (2024): October - December 2024
Publisher : Education and Talent Development Center Indonesia (ETDC Indonesia)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51574/kognitif.v4i4.2501

Abstract

Keterampilan dalam perumusan, penerapan, dan interpretasi matematika sangat bergantung pada kemampuan literasi. Oleh karena itu, pemahaman siswa terhadap literasi matematika dapat ditingkatkan dengan menggunakan permainan sebagai alat pengajaran. Game berbasis Android tidak digunakan dalam eksperimen sebelumnya yang mencoba meningkatkan pemahaman matematika. Tujuan penelitian ini adalah untuk mengetahui seberapa efektif siswa memahami permasalahan literasi matematika dengan menggunakan media permainan berbasis Android. Dalam penelitian ini, metodologi deskriptif kualitatif digunakan dengan melibatkan 26 siswa kelas VII MTs GUPPI Sukamoro. Penelitian ini menggunakan soal deskripsi literasi matematika yang terdiri dari enam pernyataan yang disesuaikan dengan tahapan indikator literasi matematika. Penilaian tertulis dan wawancara digunakan untuk mengumpulkan data. Setelah dua kali tes, hasil tes menunjukkan peningkatan skor jawaban sebesar 96%, sehingga kemampuan pemahaman siswa terkait soal literasi matematika melalui game android dapat menjadi acuan dalam pembelajaran.