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HUBUNGAN PEMANFAATAN BUKU KESEHATAN IBU DAN ANAK DENGAN KEPATUHAN IMUNISASI DASAR Nina, Ayu; Yuniarti, Evi
Jurnal Kesmas Prima Indonesia Vol. 8 No. 2 (2024): Edisi Juli
Publisher : Program Studi Sarjana Kesehatan Masyarakat Universitas Prima Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34012/jkpi.v8i2.5083

Pemberian imunisasi merupakan salah satu upaya untuk meningkatkan kesehatan ibu dan anak yang paling cost-effective. Salah satu yang dapat di manfaatkan oleh petugas kesehatan untuk mencatat dan jadwal dari pemberian imunisasi adalah dengan menggunakan buku KIA. Penggunaan yang tepat pada buku KIA dapat menjadi indikator dari kualitas perawatan yang diberikan kepada anak-anak dilayanan kesehatan. Keberhasilan pemanfaatan buku KIA bila ibu, suami bahkan keluarga membaca , memahami, mempelajari dan menerapkan secara bertahap isi dari buku KIA di kehidupan sehari-hari. Oleh karena itu diperlukan petugas kesehatan untuk dapat memfasilitasi dan memastikan pemahaman masyarakat terhadap buku KIA. Jenis penelitian ini adalah kuantitatif dengan pendekatan cross sectional.Populasi penelitian ini adalah seluruh ibu yang memiliki bayi dan datang ke PMB Lismarini, sedangkan sampel penellitian ini yaitu yang sesuai dengan kriteria inklusi dan eksklusi. Teknik pengolahan analisis menggunakan chi square. Hasil penelitian didapatkan Nilai p value 0,001<0,05 ada hubungan pemanfaatan buku KIA dengan kepatuhan imunisasi dasar dan nilai OR 12,09 yang berarti dengan memanfaatkan buku KIA dapat meningkatkan kepatuhan ibu sebesar 12,09 kali. Kesimpulan dari penelitian ini adalah ibu yang memanfaatkan buku KIA dengan baik maka dapat mematuhi pemberian imunisasi dasar anaknya sesuai dengan jadwal. Saran untuk petugas kesehatan dapat memberikan informasi kepada semua pengguna buku KIA untuk dapat memanfaatkan dengan baik

The Effect of Public Accounting Firm Size, Profitability, and Solvencey on Audit Delay in Indonesia’s Infrastructure Sector Alfrida, Santika; Yuniarti, Evi; Mareta, Fitri
Goodwood Akuntansi dan Auditing Reviu Vol. 4 No. 1 (2025): November
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/gaar.v4i1.5532

Purpose: This study aims to analyze the effect og public accounting firm (PAF) size, profitability, and solvency on audit delay in infrastructure companies listed on the Indonesia Stock Exchange (IDX) during teh 2021-2024 period. Methodology/approach: The research uses quantitative methods with secondary data derived from audited annual reports of 20 infrastructure companies listed on the IDX. The samplewas selected using purposive sampling technique. Audit delay is measured as the number of days between the fiscal year-end and the date of the independent auditor’s report. The independent variabels are PAF size (dummy variable), profitability (ROA), and solvency (DAR). Data analysis was conducted using multiple liniear resression with SPSS. Results/findings: The results indicate that PAF size has no significant effect on audit delay, profitability has a positive effect on audit delay, and solvency significantly affect audit delay. Conclusions: The findings highlight that audit delay in infrastructure companies is influenced more by profitability and solvency rather than PAF size. Higher profitability tends to increase audit delay due to the complexity of financial transactions, while higher solvency reduces audit delay since companies with better financial structure are easier to audit Limitations: This study only focuses on infrastructure companies for the 2021-2024 period and uses limited financial ratios as proxies. Contribution: This study adds evidence on audit delay in the infrastructure sector and provides insights for investors, regulators, and management to assess the timeliness of financial reporting.

Optimalisasi Penggunaan Buku KIA untuk Peningkatan Perkembangan Kesehatan Ibu dan Anak Louis, Stephanie Lexy; Mirania, Ayu Nina; Yuniarti, Evi; Manurung, Aprida
Jurnal Nusantara Berbakti Vol. 1 No. 3 (2023): Juli : Jurnal Nusantara Berbakti
Publisher : Universitas Kristen Indonesia Toraja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59024/jnb.v1i3.177

The low understanding of mothers regarding the use of the Maternal and Child Health Book (KIA Book) is one of the factors contributing to the failure in implementing the Sustainable Development Goals (SDGs) program aimed at reducing maternal and child mortality rates. The role of midwives working together with community health volunteers has a six-fold greater influence on the community in raising awareness about the use of the KIA Book, thus providing more health-related information. The objective of this activity is to enhance motivation and improve mothers' knowledge in optimizing the KIA Book. This community engagement activity took place in RT 10 RW 03, Sukarami Village, Palembang City. The method employed involved participants completing a questionnaire to assess their understanding before and after receiving education through counseling. The results showed that there was an increase of 15 people (88.23%) falling into the good category and 2 people (11.76%) falling into the satisfactory category, indicating that the activity was successfully received and understood by the participants.

Pengaruh Faktor Environmental Disclosure, Social Disclosure, Governance Disclosure dan Firm Size Terhadap Profitabilitas Trinurwati, Endah; Dewi , Anita Kusuma; Yuniarti, Evi
Journal of Authentic Research Vol. 5 No. 1 (2026): Februari
Publisher : LITPAM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36312/zpd5a469

Penelitian ini bertujuan untuk menganalisis pengaruh environmental disclosure, social disclosure, governance disclosure, dan firm size terhadap profitabilitas perusahaan sektor consumer non-cyclicals yang terdaftar di Bursa Efek Indonesia periode 2021–2024. Penelitian menggunakan pendekatan kuantitatif dengan data sekunder yang diperoleh dari laporan keuangan tahunan dan laporan keberlanjutan perusahaan. Teknik pengambilan sampel dilakukan menggunakan purposive sampling, sehingga diperoleh 25 perusahaan dengan total 100 observasi. Data penelitian dianalisis menggunakan regresi linier berganda setelah dilakukan penanganan outlier, yang menghasilkan 94 observasi akhir yang layak dianalisis. Sebelum pengujian hipotesis, data diuji melalui uji asumsi klasik untuk memastikan kelayakan model regresi. Hasil analisis menunjukkan bahwa secara parsial social disclosure berpengaruh negatif dan signifikan terhadap profitabilitas yang diproksikan dengan Return on Assets (ROA). Sementara itu, environmental disclosure, governance disclosure, dan firm size tidak menunjukkan pengaruh signifikan terhadap profitabilitas perusahaan. Namun, hasil uji simultan menunjukkan bahwa keempat variabel tersebut secara bersama-sama berpengaruh signifikan terhadap profitabilitas perusahaan sektor consumer non-cyclicals. Temuan ini mengindikasikan bahwa praktik pengungkapan keberlanjutan pada sektor consumer non-cyclicals belum sepenuhnya berorientasi pada peningkatan kinerja keuangan jangka pendek, khususnya pada aspek sosial yang cenderung menimbulkan beban biaya operasional. Penelitian ini memberikan implikasi bahwa perusahaan perlu mengintegrasikan praktik environmental, social, and governance secara lebih strategis agar tidak hanya memenuhi tuntutan transparansi dan kepatuhan regulasi, tetapi juga mampu mendukung efisiensi operasional dan penciptaan nilai ekonomi yang berkelanjutan. This study aims to analyze the impact of environmental disclosure, social disclosure, governance disclosure, and firm size on the profitability of consumer non-cyclical companies listed on the Indonesia Stock Exchange during the period of 2021–2024. The study uses a quantitative approach with secondary data obtained from annual financial statements and sustainability reports of the companies. The sampling technique is conducted using purposive sampling, resulting in 25 companies with a total of 100 observations. The research data is analyzed using multiple linear regression after outlier handling, which results in 94 valid observations for analysis. Before testing the hypotheses, the data is tested through classical assumption tests to ensure the suitability of the regression model. The analysis results show that, partially, social disclosure has a negative and significant impact on profitability, as measured by Return on Assets (ROA). Meanwhile, environmental disclosure, governance disclosure, and firm size do not show a significant impact on the company's profitability. However, the simultaneous test results indicate that all four variables together have a significant effect on the profitability of the consumer non-cyclical sector companies. These findings suggest that sustainability disclosure practices in the consumer non-cyclical sector are not yet fully oriented toward improving short-term financial performance, particularly in the social aspect, which tends to increase operational costs. This study implies that companies need to integrate environmental, social, and governance practices more strategically so that they not only meet transparency and regulatory compliance demands but also support operational efficiency and the creation of sustainable economic value.

IMPLEMENTATION OF MICROSOFT ACCESS AS AN EFFECTIVE SOLUTION FOR FINANCIAL REPORTING IN GROCERY STORE SMEs Wijaya, Ahmad Robi; Yuniarti, Evi; Mareta, Fitri
Soedirman Accounting, Auditing and Public Sector Journal Vol 4 No 2 (2025): SOEDIRMAN ACCOUNTING, AUDITING, AND PUBLIC SECTOR JOURNAL
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.saap.2025.4.2.19844

Small and Medium Enterprises (SMEs) play a strategic role in the Indonesian economy, yet many SMEs still face challenges in financial recording due to manual bookkeeping practices. This study aims to design, implement, and evaluate an accounting information system based on Microsoft Access to improve the efficiency, effectiveness, and accuracy of financial reporting at FMG Grocery Store SME. The research employs a descriptive qualitative approach using primary data obtained through interviews, observations, and documentation. System development follows the System Development Life Cycle (SDLC) method, including planning, design, development, testing, and implementation. The results indicate that the Microsoft Access-based system accelerates transaction recording, reduces human error, and automatically generates financial statements such as journals, ledgers, income statements, balance sheets, equity reports, and cash flow statements. The system also supports business decision-making by providing structured and real-time financial information. The findings suggest that Microsoft Access can serve as a practical, low-cost, and user-friendly solution for SME financial management and digital transformation.

The Effect of Public Accounting Firm Size, Profitability, and Solvencey on Audit Delay in Indonesia’s Infrastructure Sector Alfrida, Santika; Yuniarti, Evi; Mareta, Fitri
Goodwood Akuntansi dan Auditing Reviu Vol 4 No 1 (2025): November
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/gaar.v4i1.5532

Purpose: This study aims to analyze the effect og public accounting firm (PAF) size, profitability, and solvency on audit delay in infrastructure companies listed on the Indonesia Stock Exchange (IDX) during teh 2021-2024 period. Methodology/approach: The research uses quantitative methods with secondary data derived from audited annual reports of 20 infrastructure companies listed on the IDX. The samplewas selected using purposive sampling technique. Audit delay is measured as the number of days between the fiscal year-end and the date of the independent auditor’s report. The independent variabels are PAF size (dummy variable), profitability (ROA), and solvency (DAR). Data analysis was conducted using multiple liniear resression with SPSS. Results/findings: The results indicate that PAF size has no significant effect on audit delay, profitability has a positive effect on audit delay, and solvency significantly affect audit delay. Conclusions: The findings highlight that audit delay in infrastructure companies is influenced more by profitability and solvency rather than PAF size. Higher profitability tends to increase audit delay due to the complexity of financial transactions, while higher solvency reduces audit delay since companies with better financial structure are easier to audit Limitations: This study only focuses on infrastructure companies for the 2021-2024 period and uses limited financial ratios as proxies. Contribution: This study adds evidence on audit delay in the infrastructure sector and provides insights for investors, regulators, and management to assess the timeliness of financial reporting.

Pengaruh Faktor Environmental Disclosure, Social Disclosure, Governance Disclosure dan Firm Size Terhadap Profitabilitas Trinurwati, Endah; Dewi , Anita Kusuma; Yuniarti, Evi
Journal of Authentic Research Vol. 5 No. 1 (2026): Februari
Publisher : LITPAM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36312/zpd5a469

Penelitian ini bertujuan untuk menganalisis pengaruh environmental disclosure, social disclosure, governance disclosure, dan firm size terhadap profitabilitas perusahaan sektor consumer non-cyclicals yang terdaftar di Bursa Efek Indonesia periode 2021–2024. Penelitian menggunakan pendekatan kuantitatif dengan data sekunder yang diperoleh dari laporan keuangan tahunan dan laporan keberlanjutan perusahaan. Teknik pengambilan sampel dilakukan menggunakan purposive sampling, sehingga diperoleh 25 perusahaan dengan total 100 observasi. Data penelitian dianalisis menggunakan regresi linier berganda setelah dilakukan penanganan outlier, yang menghasilkan 94 observasi akhir yang layak dianalisis. Sebelum pengujian hipotesis, data diuji melalui uji asumsi klasik untuk memastikan kelayakan model regresi. Hasil analisis menunjukkan bahwa secara parsial social disclosure berpengaruh negatif dan signifikan terhadap profitabilitas yang diproksikan dengan Return on Assets (ROA). Sementara itu, environmental disclosure, governance disclosure, dan firm size tidak menunjukkan pengaruh signifikan terhadap profitabilitas perusahaan. Namun, hasil uji simultan menunjukkan bahwa keempat variabel tersebut secara bersama-sama berpengaruh signifikan terhadap profitabilitas perusahaan sektor consumer non-cyclicals. Temuan ini mengindikasikan bahwa praktik pengungkapan keberlanjutan pada sektor consumer non-cyclicals belum sepenuhnya berorientasi pada peningkatan kinerja keuangan jangka pendek, khususnya pada aspek sosial yang cenderung menimbulkan beban biaya operasional. Penelitian ini memberikan implikasi bahwa perusahaan perlu mengintegrasikan praktik environmental, social, and governance secara lebih strategis agar tidak hanya memenuhi tuntutan transparansi dan kepatuhan regulasi, tetapi juga mampu mendukung efisiensi operasional dan penciptaan nilai ekonomi yang berkelanjutan. This study aims to analyze the impact of environmental disclosure, social disclosure, governance disclosure, and firm size on the profitability of consumer non-cyclical companies listed on the Indonesia Stock Exchange during the period of 2021–2024. The study uses a quantitative approach with secondary data obtained from annual financial statements and sustainability reports of the companies. The sampling technique is conducted using purposive sampling, resulting in 25 companies with a total of 100 observations. The research data is analyzed using multiple linear regression after outlier handling, which results in 94 valid observations for analysis. Before testing the hypotheses, the data is tested through classical assumption tests to ensure the suitability of the regression model. The analysis results show that, partially, social disclosure has a negative and significant impact on profitability, as measured by Return on Assets (ROA). Meanwhile, environmental disclosure, governance disclosure, and firm size do not show a significant impact on the company's profitability. However, the simultaneous test results indicate that all four variables together have a significant effect on the profitability of the consumer non-cyclical sector companies. These findings suggest that sustainability disclosure practices in the consumer non-cyclical sector are not yet fully oriented toward improving short-term financial performance, particularly in the social aspect, which tends to increase operational costs. This study implies that companies need to integrate environmental, social, and governance practices more strategically so that they not only meet transparency and regulatory compliance demands but also support operational efficiency and the creation of sustainable economic value.

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