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<![CDATA[TINGKAT PENGETAHUAN MASYARAKAT TERHADAP ANTIBIOTIK DI PUSKESMAS BERINGIN RAYA KOTA BENGKULU ]]>
<![CDATA[Damayanti, Tri]]>;
<![CDATA[Yanti, Sari]]>;
<![CDATA[Amrullah, Hindi]]>
<![CDATA[ Jurnal Ilmiah Pharmacy Vol 6, No 1 (2019) ]]>
Publisher : <![CDATA[Sekolah Tinggi Kesehatan Al-Fatah Bengkulu ]]>
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<![CDATA[Obat antibiotik adalah salah satu yang paling sering diresepkan, dijual dan digunakan di seluruh dunia. Penggunaan antibiotic yang sesuai atau tidak sesuai, telah dijelaskan sebagai pendorong utama bagi munculnya, peningkatan dan penyebaran resistan antibiotik.Kegiatan penelitian dilakukan di Puskesmas Beringin Raya Kota Bengkulu yang dilakukan pada bulan Desember 2017-Februari 2018.Sampel dalam penelitian ini adalah non random (non probality) sampling yaitu pengambilan sampel bukan acak atau random sampling dengan teknik pengambilan sampel adalah purposive sampling. Dari hasil penelitian didapatlah tingkat pengetahuan masyarakat terhadap antibiotik di Puskesmas Beringin Raya Kota Bengkulu berpengetahuan rendah yaitu 55 %. Berdasarkan tingkatan pendidikan terakhir rata-rata berpengetahuan rendah yaitu 57,08 %. Berdasarkan tingkatan pekerjaan rata-rata berpengetahuan rendah yaitu 69,98 % dan Berdasarkan tingkatan umurrata-rata berpengetahuan rendah yaitu 62,90 %.]]>
<![CDATA[Analisis Laporan Realisasi Anggaran Pendapatan Dan Belanja Desa (APBDES) Desa Suato Lama Kecamatan Salambabaris Kabupaten Tapin Berdasarkan Ratio Financial Independence, Effectiveness, Efficiency Periode 2021-2023 ]]>
<![CDATA[Sari, Riri Velina]]>;
<![CDATA[Yusri, Yusri]]>;
<![CDATA[Yanti, Sari]]>;
<![CDATA[Novianty, Nadya]]>
<![CDATA[ Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 13 No. 4 (2024): Desember ]]>
Publisher : <![CDATA[Politeknik Negeri Ambon ]]>
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DOI: 10.31959/jm.v13i4.2772
<![CDATA[This research aims to determine level of independence ratio, effectiveness ratio and efficiency ratio. Suato Lama Village finances based original village income and transfer income. A financial report is budget realization report prepared entity by presenting budget realization report based on basis specified in statutory regulations. There are differences results in three ratios, namely financial independence ratio, effectiveness and efficiency. Where results of very low level financial independence indicate that Suato Lama Village still very dependent on financial assistance from the central and regional governments to finance government administration, development and community empowerment activities. This type of research uses quantitative descriptive research. Data collection techniques in this research used documentation and interview techniques. Documentation technique used Suato Lama Village APBDes financial report for 2021-2023 budget. Technical data analysis used is financial ratio analysis. Based on financial ratio analysis, it can be concluded that performance Suato Lama Village Government for 2021-2023 fiscal year with independence ratio is still very low with average value of 1.85%. Financial performance Suato Lama Village Government for 2021-2023 fiscal year has been very effective with average value 108.01%. Financial performance Suato Lama Village Government for 2021-2023 budget year based on efficiency ratio stated to be quite efficient with average ratio 87.39%. In the independence ratio, it is stated that Suato Lama Village Government is still not optimal in managing village's original income sources. Meanwhile, effectiveness and efficiency ratio states that Suato Lama Village Government is able to carry out its duties in terms of realizing the village's original income.]]>
<![CDATA[Pengaruh Pengungkapan Modal Intelektual Terhadap Nilai Perusahaan Dengan Umur Perusahaan Sebagai Variabel Moderasi ]]>
<![CDATA[Rismana, Nanda]]>;
<![CDATA[Novianty, Nadya]]>;
<![CDATA[Yanti, Sari]]>;
<![CDATA[Analisa, Analisa]]>
<![CDATA[ Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Vol 7, No 2: Vol 7 No 2 ]]>
Publisher : <![CDATA[Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) ]]>
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DOI: 10.30596/jakk.v7i2.21306
<![CDATA[Tujuan Penelitian: Riset ini berfokus untuk mengetahui pengaruh intellectual capital disclosure terhadap nilai perusahaan dan untuk mengetahui umur perusahaan mampu memoderasi hubungan pengungkapan modal intelektual dan nilai perusahaan.Metode Penelitian: Jenis penelitian ini menggunakan penelitian asosiatif dengan pendekatan kuantitatif, dengan populasi perusahaan sektor transportasi dan logistik yang terdaftar di BEI periode 2020-2022. Teknik pengambilan sampel yang digunakan yaitu purposive sampling, sehingga diperoleh sampel sebanyak 24 perusahaan. Teknis analisis data menggunakan partial least square (PLS).Originalitas/Novelty: Pembaruan pada penelitian ini yaitu penambahan variabel moderasi yaitu umur perusahaan.Hasil Penelitian: Hasil uji hipotesis menunjukkan bahwa pengungkapan modal intelektual berpengaruh terhadap nilai perusahaan, dan umur perusahaan tidak dapat memoderasi hubungan antara pengungkapan modal intelektual dan nilai perusahaan.Implikasi: Diharapkan dapat memberikan pemahaman kepada peruahaan-perusahaan tentang betapa pentingnya pelaporan pengungkapan modal intelektual untuk meningkatkan nilai perusahaan. Hal ini juga dapat menjadi bahan pertimbangan bagi investor untuk mengambil sebuah keputusan.Research Objectives: This research aims to determine the effect of intellectual capital disclosure on company value and to determine whether firm age is able to moderate the relationship between intellectual capital disclosure and company value.Research Method: This type of research uses associative research with a quantitative approach, with a population of transportation and logistics sector companies listed on the IDX for the 2020-2022 period. The sampling technique used was purposive sampling, so that a sample of 24 companies was obtained. The data analysis technique uses partial least squares (PLS).Originality/Novelty: An update to this research is the addition of a moderating variable, namely firm age.Research Results: The results of the hypothesis test show that intellectual capital disclosure influences company value, and firm age cannot moderate the relationship between intellectual capital disclosure and company value.Implications: It is hoped that it can provide companies with an understanding of how important intellectual capital disclosure reporting is to increase company value. This can also be a consideration for investors in making a decision.]]>
<![CDATA[Pengaruh Corporate Social Responsibility, Leverage, Return On Assets Terhadap Tax Avoidance Pada Perusahaan Batu Bara Yang Terdaftar Di Bursa Efek Indonesia ]]>
<![CDATA[Eci, Elsy Elsy]]>;
<![CDATA[Analisa, Analisa]]>;
<![CDATA[Novianty, Nadya]]>;
<![CDATA[Yanti, Sari]]>
<![CDATA[ Accounting Global Journal Vol 8, No 1 (2024): Accounting Global Journal ]]>
Publisher : <![CDATA[Badan Penerbit Universitas Muria Kudus ]]>
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DOI: 10.24176/agj.v8i1.11633
<![CDATA[Pajak merupakan sumber pendapatan negara dari rakyat. Dengan adanya pembayaran pajak maka pemerintah dapat melakukan program pembangunan yang dapat dinikmati rakyat. Sesuai dengan Undang-Undang Nomor 16 Tahun 2009, pajak dapat didefinisikan sebagai iuran warga negara kepada Negara. Mengetahui apakah Corporate Social Responsibility (CSR), Leverage, Return On Assets (ROA), berpengaruh terhadap Tax Avoidance pada perusahaan batubara yang terdaftar di Bursa Efek Indonesia. Penelitian yang digunakan pada penelitian ini adalah kuantitatif. Data kuantitaif yang digunakan dalam penelitian ini adalah laporan keuangan perusahaan batubara yang terdaftar di Bursa Efek Indonesia periode 2021-2022 menggunakan data sekunder. Di dapatkan hasil bahwa variabel Corporate Social Responsibility (CSR), Leverage, dan Return on Assets (ROA) tidak berpengaruh terhadap Tax Avoidance. ]]>
<![CDATA[Analisis Laporan Realisasi Anggaran Pendapatan Dan Belanja Desa (APBDES) Desa Suato Lama Kecamatan Salambabaris Kabupaten Tapin Berdasarkan Ratio Financial Independence, Effectiveness, Efficiency Periode 2021-2023 ]]>
<![CDATA[Sari, Riri Velina]]>;
<![CDATA[Yusri, Yusri]]>;
<![CDATA[Yanti, Sari]]>;
<![CDATA[Novianty, Nadya]]>
<![CDATA[ Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 13 No. 4 (2024): Desember ]]>
Publisher : <![CDATA[Politeknik Negeri Ambon ]]>
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DOI: 10.31959/jm.v13i4.2772
<![CDATA[This research aims to determine level of independence ratio, effectiveness ratio and efficiency ratio. Suato Lama Village finances based original village income and transfer income. A financial report is budget realization report prepared entity by presenting budget realization report based on basis specified in statutory regulations. There are differences results in three ratios, namely financial independence ratio, effectiveness and efficiency. Where results of very low level financial independence indicate that Suato Lama Village still very dependent on financial assistance from the central and regional governments to finance government administration, development and community empowerment activities. This type of research uses quantitative descriptive research. Data collection techniques in this research used documentation and interview techniques. Documentation technique used Suato Lama Village APBDes financial report for 2021-2023 budget. Technical data analysis used is financial ratio analysis. Based on financial ratio analysis, it can be concluded that performance Suato Lama Village Government for 2021-2023 fiscal year with independence ratio is still very low with average value of 1.85%. Financial performance Suato Lama Village Government for 2021-2023 fiscal year has been very effective with average value 108.01%. Financial performance Suato Lama Village Government for 2021-2023 budget year based on efficiency ratio stated to be quite efficient with average ratio 87.39%. In the independence ratio, it is stated that Suato Lama Village Government is still not optimal in managing village's original income sources. Meanwhile, effectiveness and efficiency ratio states that Suato Lama Village Government is able to carry out its duties in terms of realizing the village's original income.]]>
<![CDATA[Kesesuaian Penyimpanan Vaksin Covid-19 Di Instalasi Farmasi Di Salah Satu Dinas Kesehatan Bengkulu ]]>
<![CDATA[Yanti, Sari]]>;
<![CDATA[Misa Ayu Lia Sari]]>
<![CDATA[ Jurnal Vokasi Kesehatan Vol 3 No 1 (2024) ]]>
Publisher : <![CDATA[Gayaku Publisher ]]>
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DOI: 10.58222/juvokes.v3i1.366
<![CDATA[Vaccine management is an inseparable part of service. Every service unit must manage vaccines properly according to vaccine management guidelines as a quality of service. Vaccines which are included in freeze sensitive vaccines and heat sensitive vaccines, if not stored at the perfect temperature, can cause loss of vaccine potency. The purpose of this study was to review how the Covid-19 vaccine preparations were stored at the Bengkulu Health Office. This research uses an observational design with a checklist & interview method for retrospective data collection with a cross sectional approach. The instruments or tools used in this research are a checklist, interview list of questions and primary data on activities for storing Covid-19 vaccine preparations in the pharmaceutical installation warehouse of the Bengkulu Health Service.The results of the research show that the storage of Covid-19 vaccines at the Bengkulu health service has met the requirements but is still not entirely in accordance with good drug distribution methods and Minister of Health Regulation number 12 of 2017, namely that there are storage maintenance indicators that do not meet the requirements.]]>
<![CDATA[The Influence of the Board of Commissioners and the Board of Directors on Tax Avoidance with Gender Diversity as a Moderating Variable ]]>
<![CDATA[Wahyuni, Wahyuni]]>;
<![CDATA[Analisa, Analisa]]>;
<![CDATA[Yusri, Yusri]]>;
<![CDATA[Yanti, Sari]]>
<![CDATA[ TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 5 No. 2 (2025): March 2025 ]]>
Publisher : <![CDATA[Transpublika Publisher ]]>
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DOI: 10.55047/transekonomika.v5i2.875
<![CDATA[This paper aimed to examine how the commissioners board and the board of directors impact tax avoidance, while also considering gender diversity as a moderating factor. This study analyzes all coal industry companies listed on the IDX (2020-2022) using purposeful sampling (48 data points). Multiple linear regression and Moderated Regression Analysis (MRA) were employed to examine variable relationships and moderating effects. The t-test results showed a noteworthy impact from both the board of commissioners and the board of directors on tax evasion. The significance value for the board of commissioners' impact was 0.014, which was below the threshold of 0.05. Similarly, the significance value for the board of directors' impact was 0.037, also below the threshold of 0.05. This suggests that both governing bodies had a noteworthy effect on tax avoidance. The F-test indicated that both the board of commissioners and the board of directors had a significant impact on tax avoidance as their significance values were less than 0.05. This suggests that both boards had a combined influence on tax avoidance. Additionally, the MRA test demonstrated that the inclusion of gender diversity in the board of commissioners led to a notable effect on tax avoidance, with a significance level lower than 0.05. Likewise, the presence of various genders in the board of directors had a notable impact on tax evasion, with a significance level lower than 0.05. These findings suggest that gender diversity may influence the dynamics between the board of commissioners, board of directors, and tax avoidance practices.]]>
<![CDATA[GAMBARAN TINGKAT KEPUASAN PASIEN TERHADAP PELAYANAN KEFARMASIAN DI APOTEK X KOTA BENGKULU ]]>
<![CDATA[Rikomah, Setya Enti]]>;
<![CDATA[Yanti, Sari]]>;
<![CDATA[Siregar, Muhammad Fahrul Amin]]>
<![CDATA[ Jurnal Pharmacopoeia Vol 2 No 1 (2023): Maret 2023 ]]>
Publisher : <![CDATA[Poltekkes Kemenkes Bengkulu ]]>
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DOI: 10.33088/jp.v2i1.355
<![CDATA[Kualitas pelayanan Kefarmasian di apotek sangat berpengaruh terhadap kepuasaan Pasien berdampak terhadap minat pasien untuk kembali ke apotek yang sama dan sebagai alat promosi yang dapat berpengaruh sangat positif bagi apotek. Tujuan dari penelitian adalah untuk mengetahui tingkat kepuasan terhadap pelayanan kefarmasian di apotek X Kota Bengkulu. Metode Penelitian yang digunakan yaitu desain penelitian non-eksperimental secara deskriptif-analitik dengan pendekatan cross sectional. Pengambilan data pada sampel menggunakan teknik purposive sampling melalui data primer berdasarkan hasil kuesioner yang memuat 5 dimensi. Hasil Penelitian di apotek X tingkat kepuasan pasien Terhadap indikator kehandalan (reliability) sebesar 82,20% memberikan nilai sangat Puas, ketanggapan (responsivenes) sebesar 88,85% memberikan nilai sangat puas, Keyakinan (confidence) sebesar 90,16% memberikan nilai sangat puas, empati (emphaty) sebesar 88,86% memberikan nilai sangat puas,berwujud (tangible) Sebesar 83,11% dengan memberikan nilai sangat puas. Dapat disimpulkan bahwa pelayanan kefarmasian di apotek kota bengkulu didapatkan hasil rata-rata yaitu 85,43% yang artinya pasien merasa sangat puas.]]>
<![CDATA[IMPLEMENTASI METODE ACTIVITY BASED COSTING (ABC) DALAM MENENTUKAN TARIF SUMBANGAN PEMBINAAN PENDIDIKAN (SPP) PADA INTEGRATED PRE-SCHOOL HUSNA BANJARBARU BERDASARKAN PERSPEKTIF KEUANGAN ]]>
<![CDATA[Yanti, Sari]]>;
<![CDATA[Yusri, Yusri]]>
<![CDATA[ ANALISIS Vol. 14 No. 2 (2024): ANALISIS VOL. 14 NO. 02 TAHUN 2024 ]]>
Publisher : <![CDATA[FACULTY OF ECONOMICS AND BUSINESS FLORES UNIVERSITY ]]>
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DOI: 10.37478/als.v14i2.4527
<![CDATA[ABSTRACT Cost accounting is a field of accounting that tracks, records, and analyzes costs. In this case, the preschool education institution will certainly require costs or funding from student fees. The purpose of this study is to explain how to determine the cost of Husna Banjarbaru Integrated Pre-School Education Program that has been implemented so far and is also expected to know how to determine costs using the ABC (Activity Based Costing) method. Of course, the determination of user costs must be in line with the financial point of view to help manage company finances appropriately and effectively so that company finances are always stable. The analytical approach uses a descriptive method design to provide an overview of the problem solving. Data collection techniques used in this research include interviews, observations, documentation, and literature review. Data analysis techniques use quantitative and qualitative analysis. This research was conducted in Integrated Pre-School Husna Banjarbaru, Srikaya Street No. 21, Guntung Paikat Village, South Banjarbaru District. The results of this study show that the determination of tuition fees (SPP) in Integrated Pre-School Husna Banjarbaru is still using traditional methods and the calculation results still do not give an accurate picture of the cost of education. By using Activity Based Costing (ABC) based costing, it can be seen that the determination of tuition fees is more accurate.]]>
<![CDATA[Analisis Implementasi SAK ETAP Dalam Penyajian Laporan Keuangan Pada BUMDes Batu Batuah Desa Batu Tojah Kecamatan Barito Tuhup Raya ]]>
<![CDATA[Helmawanti, Nava]]>;
<![CDATA[Yusri, Yusri]]>;
<![CDATA[Rezeki, Yuliarti]]>;
<![CDATA[Yanti, Sari]]>
<![CDATA[ Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (Jebma) Vol. 3 No. 3 (2023): Artikel Riset Volume 3 Issue 3, November 2023 ]]>
Publisher : <![CDATA[Yayasan Cita Cendikiawan Al Kharizmi ]]>
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DOI: 10.47709/jebma.v3i3.2922
<![CDATA[Penerapan SAK ETAP sebagai pedoman penyajian laporan keuangan masih kurang dipahami oleh pengelola BUMDes maupun pemerintah desa. Laporan keuangan merupakan informasi yang menyajikan kondisi keuangan entitas, yang berisi hasil dari proses akuntansi yang digunakan para pihak berkepentingan dalam mengambil keputusan, laporan keuangan yang disajikan harus sesuai dengan SAK ETAP agar laporan keuangan lebih efektif dan efisien serta dapat diandalkan. Penelitian ini bertujuan untuk menganalisis implementasi SAK ETAP dalam penyajian laporan keuangan pada BUMDes Batu Batuah. Metode yang digunakan pada penelitian ini adalah kualitatif. Sumber data yang digunakan yaitu data primer dan data sekunder. Teknik pengumpulan data yang digunakan yaitu wawancara, observasi dan dokumentasi. Adapun teknik analisis data yang digunakan yaitu pengumpulan data, reduksi data, penyajian data dan penarikan kesimpulan. Berdasarkan hasil analisis data dapat disimpulkan bahwa laporan keuangan yang disajikan belum sesuai dengan SAK ETAP. Laporan keuangan yang disajikan hanya terdiri dari neraca, laporan laba rugi, laporan perubahan modal dan laporan arus kas. BUMDes Batu Batuah tidak menyajikan catatan atas laporan keuangan dalam laporan pertanggungjawaban, serta kurangnya pengetahuan tentang pedoman SAK ETAP diantara pengurus BUMDes. Diharapkan pengurus BUMDes Batu Batuah dapat mengikuti pelatihan ataupun sosialisasi mengenai penyajian laporan keuangan agar penyusunan laporan keuangan sesuai dengan SAK ETAP. Kata kunci: Penerapan, Laporan Keuangan, BUMDes, SAK ETAP]]>
