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All Journal Media Ilmu Kesehatan Media Kesehatan Politeknik Kesehatan Makassar Owner : Riset dan Jurnal Akuntansi Jurnal Kebidanan Malakbi Amsir Accounting & Finance Journal Journal of Community Service and Society Empowerment Media Kesehatan Politeknik Kesehatan Makassar Interaksi : Jurnal Pengabdian Kepada Masyarakat
Mukarramah, Sitti
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Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Dentistry Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Immunology & microbiology Languange, Linguistic, Communication & Media Medicine & Pharmacology Nursing Public Health Social Sciences

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Correction of Insurance Company's Financial Statements After the Enactment of PSAK 117 Ramadhani, Anggreni; Mukarramah, Sitti
Amsir Accounting & Finance Journal Vol 3 No 2 (2025): Juli
Publisher : Fakultas Bisnis Institut Ilmu Sosial dan Bisnis Andi Sapada

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56341/aafj.v3i2.619

Abstract

This study reveals accounting corrections with the issuance of 117 financial accounting standard statements, compared to the differences in previous accounting standards. With the issuance of the Financial Accounting Standard Statement 117 (PSAK 117), it has become a standard or guideline for reporting insurance contracts in the form of financial statements. This standard covers all types of insurance contracts, whether issued by insurance companies or other entities involved in insurance activities. The main differences between PSAK 117 and the previous issued financial accounting standards, namely PSAK 28, are in the measurement and disclosure of debts and the disclosure of asset value. In the implementation of PSAK 117, it adopts a risk-based approach, which allows companies to reflect obligations more accurately according to the risks involved. The enactment of these accounting standards also includes actuarial assumptions and more transparent disclosure of the risks faced by insurance companies. PSAK 74, this study is a literature study that reveals the differences between PSAK 117 and previous accounting standards, offering a more structured and comprehensive approach in recording insurance contracts compared to PSAK 74. The results of this study reveal Revenue, Costs, Premium and Reserve Value, Liabilities, and Claim Value Disclosure. The application of accounting standards such as PSAK 117 or IFRS 17 can affect the recording of revenue, expenses, and profit and loss, which can impact the company's financial performance. Therefore, insurance companies need to monitor and manage financial ratios to ensure financial health and sustainable performance.
Pengetahuan dan Sumber Informasi Berhubungan dengan Tindakan Pemeriksaan Payudara Sendiri pada Siswi SMA Ningsi, Agustina; Mukarramah, Sitti; Cahyanti, Arika
Jurnal Kebidanan Malakbi Vol 2 No 2 (2021): Agustus 2021
Publisher : Jurusan Kebidanan Poltekkes Kemenkes Mamuju

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33490/b.v2i2.384

Abstract

Breast Self-Examination (BSE) is the development of a woman's concern for the condition of her own breasts. Breast cancer is a malignant tumor that grows in the breast tissue. The incidence of breast cancer reaches 42.1 per 100,000 population with an average death rate of 17 per 100,000 population. BSE on a regular basis is an important step for early detection of breast cancer. This study aims to determine the relationship between knowledge and sources of information about breast self-examination with early detection of breast cancer in female students of SMA Muhammadiyah 5 Tallo, Makassar City, using an analytic survey method and a Cross Sectional Design. The subjects of this study were young women in SMA Muhammadiyah 5 Tallo Makassar City with a population of 53 respondents who were taken by total sampling. Statistical analysis used in this study is Chi-Square statistic, with a confidence level of É‘=0.05. Based on the results of the study, it is known that the knowledge significance value is P = 0.001 (p < 0.05) with a coefficient value (Phi = 0.465), the source of information is p = 0.000 (p < 0.05) with a coefficient value (Phi = 0.635). So it can be concluded that there is a relationship between knowledge and sources of information about breast self-examination at SMA Muhammadiyah 5 Tallo Makassar City. It is recommended for education providers and health workers to increase counseling about breast self-examination.
Analisis Sikap Ibu Hamil Terhadap Penggunaan Buku Kesehatan Ibu dan Anak di Puskesmas Minasa Upa Kota Makassar Ningsi, Agustina; Mukarramah, Sitti; Sabur, Fitriati; Nurfadilah, Nurfadilah
Jurnal Kebidanan Malakbi Vol 4 No 1 (2023): Januari 2023
Publisher : Jurusan Kebidanan Poltekkes Kemenkes Mamuju

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33490/b.v4i1.628

Abstract

Infant health status, nutritional status is one of the things that affect the health status of a country. The indicators for choosing a child's health degree include the Infant Mortality Rate (IMR), the purpose of this study is to find out the attitude of pregnant women to the use of the Maternal Child Health (MCH) handbook at the Minasa Upa Health Center. This type of research design uses cross sectional (cross sectional) and the dependent variable is the attitude of pregnant women while the independent variable is the use of the MCH handbook, measurements were taken at the same time with 35 respondents. Data collection using a questionnaire. then data analysis used the Chi Square Test with the result that the value of P = 0.000 > from α = 0.05 then the alternative hypothesis (Ha) is accepted meaning that there is a correlation between pregnant women's attitudes towards the use of maternal and child health books at the Minasa Upa Health Center in 2021.
Co-Authors Afriani Afriani Ainul Yaqin Natsir, Nurul Anggraeni, Novi Arkha Rosyaria Badrus Cahyanti, Arika Faisal Amir Hidayah, Ainum Jhariah Hikma Padaunga, Andi Husaema, Siti Mongkito, Rita Yanti Sam Ningsi, Agustina Nurfadilah Nurfadilah Ramadhani, Anggreni Rustam, Fitri Sabur, Fitriati Solihah, Riyadatus Sonda, Maria Yanny, Yanny Zamzam, Irfan