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All Journal Jurnal Aisyah : Jurnal Ilmu Kesehatan Golden Ratio of Auditing Research
Hendra, H
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Economics, Econometrics & Finance Health Professions Medicine & Pharmacology Nursing Public Health Social Sciences Veterinary

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Faktor-Faktor yang Berhubungan dengan Stres Kerja Pada Petugas Pemadam Kebakaran Kompi C di Kota Padang Permatasari, Putri; Hendra, H
Jurnal Aisyah : Jurnal Ilmu Kesehatan Vol 3, No 2 (2018): December
Publisher : Universitas Aisyah Pringsewu

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (74.848 KB) | DOI: 10.30604/jika.v3i2.64

Abstract

Stress is actually a form of response to a person, both physically and mentally, to a change in the environment that felt annoying and cause self in danger. One of the professions that have a very high risk of exposure to stress is a firefighters. This study was conducted in Fire department South Padang in May-June 2016. Study sample as many as 116 respondents. In this study, analysis performed descriptive analyzes to look at the picture of the frequency distribution of each variable both dependent and independent variables, including: work stress, workload, a routine work, work environment, interpersonal relations with a boss, interpersonal relations with colleagues, promotion (the increase in the level of office), salary, a role in the organization, family problems, economic issues and type of personality. While the bivariate analysis aims to see whether the relationship between the independent variables and the dependent variable and observed differences in the frequency value. Based on the results study, firefighters who experienced job stress as much as 29,3 percent. While the variables that have an association with job stress events such as workload (p value 0,020), a routine work (p value 0,033), and promotion (the increase in the level of office) (p value 0,024). There are some suggestions that can of work stress in firefighters by held a relaxation activities and conduct spiritual cleansing.
The Role of Public Accountants in Fraud Prevention and Detection in the Taxation Sector during Covid-19 Widiyati, Dian; Valdiansyah, Riyan Harbi; Meidijati, M; Hendra, H
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 | Full PDF (616.488 KB) | DOI: 10.52970/grar.v1i2.77

Abstract

Until now, there have been many cases of tax evasion that have occurred in Indonesia. Fraud is an act of deviation or omission that is intentionally carried out to deceive, or other parties suffering losses or fraud perpetrators obtaining financial benefits, either directly or indirectly. The design of this research based on literature review. Tax policy in the majority of countries was oriented towards mitigating health impacts and preventing economic pressure. Recently we have also seen other motives that various countries in the world want to achieve as Secretary-General Tax Report to G-20 Finance Ministers and Central Bank Governors. Quick responses through various tax relaxations came through twenty-two legal products. One of the things that is being studied is changes to VAT policy scheme. Currently, the Indonesian Institute of Certified Public Accountants is submitting an exposure draft related to the SJI. Tax incentives provided during the COVID-19 pandemic has the potential to be misused. The role of Public Accountants in preventing and detecting fraud in the taxation sector can be maximized if the public accountant carries out adequate procedures in accordance with applicable auditing standards. Public accountants need to increase the independence of each individual e.g., Continuing Education Program (PPL).
Co-Authors Meidijati, M Putri Permatasari, Putri Riyan Harbi Valdiansyah Widiyati, Dian