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All Journal Jurnal Anestesiologi Indonesia Abdimas Talenta : Jurnal Pengabdian Kepada Masyarakat Patria Artha Management Journal Patria Artha Journal of Accounting Dan Financial Reporting JURNAL MUTIARA NERS Indonesian Journal of Anesthesiology and Reanimation (IJAR) Patria Artha Journal of Community

Lubis, Bastian

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Author-ID : 1324636

Agriculture, Biological Sciences & Forestry Economics, Econometrics & Finance Engineering Health Professions Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Nursing Public Health Social Sciences

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PENILAIAN KINERJA DINAS PEKERJAAN UMUM DAN PENATAAN RUANG KABUPATEN BONE Hamid, Abdul; Arman, Agus; Suhendra, Suhendra; Nurmiati, Nurmiati; Lubis, Bastian
Patria Artha Journal of Accounting dan Financial Reporting Vol 6, No 1 (2022): Patria Artha Journal of Accounting dan Financial Reporting
Publisher : Universitas Patria Artha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33857/jafr.v6i1.572

This study aims to determine and analyze the financial performance of the Public Works and Spatial Planning Office of Bone Regency in 2018 - 2020. This study uses a value for money model which is a financial performance analysis tool for public sector organizations with ratios consisting of: economic ratios, efficiency ratio, and effectiveness ratio. The results showed that the Public Works and Spatial Planning Office in 2018-2020 based on the concept of value for money in general had shown good performance where the average economic ratio in 2018-2020 at the Bone District Public Works and Spatial Planning Service was 86, 61%, which means it is economical, then the average efficiency ratio is 90.90% which means it is efficient and the average effectiveness ratio shows a figure of 126.23% which means it is effective.

Improvement Quality of Financial Statements Through Application of Goverment Accounting Standards and Good Governance Nurmiati, Nurmiati; Lubis, Bastian
Patria Artha Journal of Accounting dan Financial Reporting Vol 2, No 1 (2018): Patria Artha Journal of Accounting dan Financial Reporting
Publisher : Universitas Patria Artha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33857/jafr.v2i1.117

The Study aims to analyze improvement quality of financial report through application of governance accounting standards and good governance. Analyzed the data obtained by usinganalysis quantitative. Quantitative analysis includes multiple regression analysis, coefficient ofdetermination analysis and hypothesis throuhh t test and f test. The results of research andstatistical analysis using shows that the quality of financial statements is influenced by theapplication of government accounting standards and good governance.

EFEKTIVITAS DAN EFISIENSI KINERJA DINAS PEKERJAAN UMUM KABUPATEN ENREKANG Nurmiati, Nurmiati; Lubis, Bastian; Yanti, Irma
Patria Artha Journal of Accounting dan Financial Reporting Vol 7, No 1 (2023): Patria Artha Journal of Accounting dan Financial Reporting
Publisher : Universitas Patria Artha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33857/jafr.v7i1.687

This research was conducted to assess the Effectiveness and Efficiency of performance at the Enrekang Regency Public Works Office. The method used in this study is a quantitative descriptive method, namely analyzing the realization of the 2018 to 2021 Public Works Department budget and expenditure budget using effectiveness ratios and efficiency ratios. The results of the study show that the levels and criteria for the effectiveness of using the budget and the realization of the Enrekang Regency Public Works Office for 2018-2021 vary widely. The implementation of the 2018-2021 Expenditure Budget is said to be quite effective Judging from these calculations, the performance of the Enrekang Regency Public Works Office is quite effective because the average result achieved is 84.26%, while for budget calculations regarding the level of efficiency in spending each year the criterion is said to be efficient because based on 2018 calculations it was 80.20%, year 2019 amounted to 77.86%, 2020 amounted to 78.80% and 2021 amounted to 13.09%. Judging from these calculations, the performance of the Enrekang Regency Public Works Office is efficient because the average result achieved is 62,48%.

Kinerja Keuangan Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Jumriani, Jumriani; Nurmiati, Nurmiati; Lubis, Bastian
Patria Artha Journal of Accounting dan Financial Reporting Vol 9, No 2 (2025): Patria Artha Journal of Accounting& Financial Reporting
Publisher : Universitas Patria Artha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33857/jafr.v9i2.966

Financial ratio analysis is an effective method to determine the financial performance of a company, which includes both internal and external aspects. In addition, financial analysis functions to evaluate the financial condition of a company which aims to make a decision on a financial problem that occurs. This study uses a quantitative method by focusing on the company's financial performance, the types and sources of data used are secondary data in the form of balance sheets, profit and loss statements and data needed from 2020 to 2022, the data was taken from 25 (twenty five) companies listed on the Indonesia Stock Exchange in the Food and Beverage industry sector. The company sampling technique uses the Purposive Sampling technique. The analysis used is a quantitative analysis consisting of profitability ratios, liquidity ratios and solvency ratios, based on the research, the research results obtained from 25 (twenty five) companies listed on the Indonesia Stock Exchange in the Food and Beverage industry sector have quite good performance, this is evidenced by quite good use of profitability ratios, liquidity ratios and solvency ratios because they increase every year. The financial performance results of 25 (twenty five) companies listed on the Indonesian Stock Exchange in the Food and Beverage industry sector received very good criteria.

PERANAN PAJAK DAERAH DI KOTA MAKASSAR Nurmiati, Nurmiati; Lubis, Bastian
Patria Artha Journal of Accounting dan Financial Reporting Vol 5, No 1 (2021): Patria Artha Journal of Accounting dan Financial Reporting
Publisher : Universitas Patria Artha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33857/jafr.v5i1.424

Pajak daerah sebagai salah sumber penerimaan pendapatan asli daerah pada pemerintah Kota Makassar, pajak daerah ini mampu memberikan peran yang besar jika digali dan dikelola dengan baik. Tujuan penelitian ini adalah untuk mengetahui peranan pajak daerah dalam meningkatkan pendapatan asli daerah pada pemerintah Kota Makassar. Penelitian ini merupakan penelitian deskriptif kuantitatif dengan jenis data yang digunakan dalam penelitian ini sebagian besar menggunakan data sekunder berupa laporan realisasi anggaran Pemerintah Daerah Kota Makassar Tahun 2016-2020 yang diperoleh dari Badan Pengelolaan Keuangan dan Aset Daerah. Hasil penelitian menunjukkan pertumbuhan pajak daerah dan PAD mengalami fluktuasi dari tahun ke tahun selama periode 3 tahun terakhir 2108-2020, selanjutnya dari segi efektivitas secara rata-rata tingkat efektivitas PAD dan pajak daerah masing-masing sebesar 85,27% dan 88,26% keduanya berada pada kategori cukup efektif. Dengan demikian maka Pajak daerah sangat berperan dalam menunjang penyelenggaraan pemerintahan dan pembiayaan pelaksanaan pembangunan daerah di Kota Makassar, hal ini dapat dilihat dari kontribusi penerimaan pajak daerah terhadap PAD Kota Makassar yang sangat besar dibanding dengan sumber PAD yang lainnya dalam hal ini pajak daerah Kota Makassar mampu menyumbang kontribusi terhadap PAD sebesar 79,30%.

DETERMINAN KUALITAS AUDIT SATUAN PENGAWASAN INTERN PT. JASA RAHARJA Akbar, Akbar; Lubis, Bastian; Diana, Fina; Nurmiati, Nurmiati
Patria Artha Journal of Accounting dan Financial Reporting Vol 8, No 1 (2024): Patria Artha Journal of Accounting dan Financial Reporting
Publisher : Universitas Patria Artha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33857/jafr.v8i1.832

This research aims to analyze the influence of integrity, independence, competence and information technology systems on the audit quality of PT Jasa Raharja's internal supervision unit, both partially and simultaneously, as well as the dominant variables that influence it. The population in this study was all 41 PT Jasa Raharja Internal Audit Unit Auditors. Thus, this research is a population or census study, namely 41 respondents. Data analysis in the research used multiple linear regression analysis with the F test and t test. The results of the research show that integrity, independence, competence and information technology systems partially have no effect on the audit quality of the PT Jasa Raharja Internal Audit Unit, while integrity, independence, competence and information technology systems simultaneously influence the audit quality of the PT Jasa Raharja Internal Audit Unit and competency is the most dominant variable influencing the audit quality of the PT Jasa Raharja Internal Audit Unit, so the better an auditor's competency, the better the audit quality of the PT Jasa Raharja Internal Audit Unit.

ANALISIS PENDAPATAN CV. RAHMAT DI ERA PANDEMIC COVID-19 Nurmiati, Nurmiati; Nurwahyuni, Nurwahyuni; Ilham, Ilham; Lubis, Bastian
Patria Artha Journal of Accounting dan Financial Reporting Vol 6, No 2 (2022): Patria Artha Journal of Accounting dan Financial Reporting
Publisher : Universitas Patria Artha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33857/jafr.v6i2.626

This study aims to determine and analyze the impact of Covid-19 on the income of Tent And Decoration at CV. Grace. This research is a quantitative descriptive research using frequency distribution data analysis. The results showed that the covid-19 pandemic resulted in Tent And Decoration income at CV. Rachmat experienced a very significant decline where the pattern of customers and the number of customers experienced a very drastic change as well as related to the profits obtained even though the rental prices set tended to be competitive.

Promotive and preventive programs of heavy infection knowledge in Medan Barat district Lubis, Bastian; Amelia, Putri; Akil, Muhammad
ABDIMAS TALENTA: Jurnal Pengabdian Kepada Masyarakat Vol. 4 No. 2 (2019): ABDIMAS TALENTA: Jurnal Pengabdian Kepada Masyarakat
Publisher : Talenta Publisher

Sepsis is still an important health problem in the world today. The incidence of sepsis can reach 750,000 cases per year. When mothers have a vital role in family health, their lack of knowledge and concern about sepsis remains an obstacle. Therefore, we need a program to promote and prevent sepsis among mothers in West Medan District as an effort to reduce the number of sepsis in Indonesia. Coaching, training, and counseling are given to PKK mothers and Posyandu cadres regarding the prevention of severe infections that can cause sepsis. This activity began by collecting basic data using the Sepsis Knowledge Scale questionnaire and then provided counseling and training on sepsis. Then, the final results were assessed with a behavioral questionnaire and sepsis knowledge questionnaire. The activity was attended by 29 people, 20 women (72.4%) and 9 men (27.6%). No significant changes were found in the level of knowledge and behavior before and after the activity (Z-score: 0.001; p = 1,000).

A Promotive and Preventive Program for Febrile Seizures in Medan Barat District Amelia, Putri; Lubis, Bastian; Akil, Muhammad
ABDIMAS TALENTA: Jurnal Pengabdian Kepada Masyarakat Vol. 6 No. 2 (2021): ABDIMAS TALENTA: Jurnal Pengabdian Kepada Masyarakat
Publisher : Talenta Publisher

Febrile seizures are common neurological disorders in pediatric patients and usually affect children between 6 months and five years, peaking in 14 to 18 months. Mothers have a vital role in ensuring their familyâ€™s well-being. However, they often cannot contribute significantly to febrile seizure prevention and treatment at home due to the lack of knowledge and awareness. Therefore, we need to provide a promotive and preventive program for febrile seizures to the mothers at Medan Barat District, Medan, Sumatera Utara. This activity aims to reduce the incidence of febrile seizures in Indonesia. We delivered the program in several stages, from basic data collection, lectures, febrile seizure prevention, early management at-home training, evaluation, and guidebook handover. Twenty-nine people attended this program, twenty women (72.4%) and nine men (27.6%). No significant change was found in the level of knowledge and behavior before and after the activity (Z-score: 0,001; p= 1,000).

Promotive and preventive programs about basic life support in Medan Barat district Lubis, Bastian; Amelia, Putri; Nafiah Nasution, Ali; Silvanni Nasution, Melati; Nasution, Silvanni
ABDIMAS TALENTA: Jurnal Pengabdian Kepada Masyarakat Vol. 6 No. 1 (2021): ABDIMAS TALENTA : Jurnal Pengabdian Kepada Masyarakat
Publisher : Talenta Publisher

Cardiac arrest remains a prominent public health problem and cause of death globally. Despite there is no national data of Indonesia available currently, around 350,000 people in the United States and Canada experienced an arrest every year, and half of them were dead. The community knowledge and awareness about basic life support, particularly among mothers, is still low. Therefore, they cannot contribute effectively in providing first-aid to reduce the mortality. To improve this situation, we need an education and training program about basic life support for the PKK mothers and Posyandu cadres in West Medan to reduce the mortality rate of cardiac arrest in Indonesia. The activity was conducted in several stages, from basic data collection, lectures, basic life support practical training, evaluation and guidebooks handover. It was attended by 26 people, 15 women (57.7%) and 11 men (42.3%), with a mean age of 39 years old. No significant change was found in the level of knowledge and behavior before and after the activity (Z-score: 0,001; p= 1,000).

Co-Authors A.A. Ketut Agung Cahyawan W Abdul Hamid Agus Arman, Agus Akbar Akbar Amelia, Putri Amelia, Putri Bisono, Luwih Febrianti, Magfirah Fina Diana Hartati, Ita Ilham Ilham Irina, Rr Sinta Irma Yanti Irvan , Nurmiati Irvan, Nurmiati Ismail Ismail Jumriani, Jumriani Krisna Rendi Awalludin Muhammad Akil, Muhammad Murbayani Murbayani, Murbayani Murniati Murniati Nafiah Nasution, Ali Nasution, Silvanni Nurmiati Nurmiati Nurwahyuni Prasetyo, Reza Fazri REZKYAWAN, REZKYAWAN Rico, Rico Ridwan, Ridwan Risnah, Andi S, Suhendra Silvanni Nasution, Melati Suhendra Suhendra Syahputra, Imam wicaksono, desmiko haryo

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