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The Role of Accountant Professional Commitment in the Relationship of Cloud Computing Services to the Performance of Startup Companies in Indonesia Ratih Kusumastuti; Derist Touriano; Dedy Setiawan; Wirmie Eka Putra; Lismawati; Dri Asmawanti
Dinasti International Journal of Economics, Finance & Accounting Vol. 3 No. 6 (2023): Dinasti International Journal of Economics, Finance & Accounting (January-Febru
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v3i6.4482

Abstract

This study aims to examine the effect of cloud computing services on the performance of startup companies in Indonesia, as well as to identify the mediating role of professional accountants' commitment in enhancing the effectiveness of digital technology adoption. The background of the study indicates that the rapid growth of startups, including those achieving unicorn status, is driven by digital transformation and the implementation of cloud computing, which increases operational flexibility, cost efficiency, and strategic innovation (Adjei et al., 2021; Elmorshidy, 2019; Khayer et al., 2020). On the other hand, the role of professional accountants is critical in managing risks and ensuring the integrity of financial management; thus, their commitment mediates the relationship between cloud computing adoption and startup performance (Kusumastuti et al., 2016; Mangiuc, 2017; Vasileiou & Kerr, 2021). Primary data were collected through an online survey using purposive sampling among professional accountants in the startup sector in Indonesia. Data analysis was conducted using Structural Equation Modeling based on Partial Least Squares (PLS-SEM) with the assistance of IBM SPSS and WarpPLS version 7.0. The results reveal that cloud computing services have a significant positive effect on startup performance, and this effect is further enhanced when supported by a high level of professional accountants' commitment. These findings confirm that the synergy between technological capabilities and competent human resources is key to digital transformation and to enhancing the competitive advantage of companies in the era of globalization. The implications of this study underscore the need for investment in digital infrastructure and the improvement of human resource competence, particularly among professional accountants, to support innovative strategies and operational efficiency in startup environments. This research contributes both empirically and conceptually to the literature on digitalization and corporate performance.
Peran Komite Audit Dalam Memoderasi Hubungan Antara Leverage, Ukuran Perusahaan, dan Intesitas Persediaan Terhadap Agresivitas Pajak Helmalia Nisa, Wike Viadola; Lismawati
Jurnal Ilmiah Akuntansi, Manajemen dan Ekonomi Islam (JAM-EKIS) Vol. 8 No. 2 (2025): Jurnal Ilmiah Akuntansi, Manajemen, dan Ekonomi Islam (JAM-EKIS)
Publisher : Universitas Muhammadiyah Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36085/jamekis.v8i2.8134

Abstract

Tax aggressiveness is an important issue in corporate governance because it has an impact on state revenue and corporate sustainability. Amid the government's efforts to optimize taxes, this practice needs to be reviewed to understand the factors that influence it. This research investigates how leverage, company size, and inventory intensity influence tax aggressiveness, while also exploring the moderating role from the audit committee in non-cyclical consumer firms listed on the IDX during 2021–2023. Employing a quantitative approach, the study utilizes secondary data obtained from company financial statements. The evaluation involves conducted using panel data regression and Moderated Regression Analysis (MRA), processed with EViews version 12. The study encompasses a population of all listed non-cyclicals consumer sector firms, from which analyzed 53 firms was drawn using purposive sampling. Findings indicate that leverage negatively and significantly affects aggressive tax behaviour, whereas company size significantly increases tax aggressiveness. Conversely, inventory intensity does not appear to significantly impact tax aggressiveness. Furthermore, the audit committee effectively moderates the relationships between leverage and company size with tax aggressiveness, but does not moderate the impact of inventory intensity on tax aggressiveness.
PROFIL RESPIRATORY DISTRESS PADA BAYI BARU LAHIR DI NICU RSIA SITI HAWA PADANG TAHUN 2021 Eldrian, Febiane; Liana, Nana; Aditia Permana, Yudhi; Lismawati; Helmizar, Roland
Nusantara Hasana Journal Vol. 3 No. 12 (2024): Nusantara Hasana Journal, May 2024
Publisher : Yayasan Nusantara Hasana Berdikari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59003/nhj.v3i12.1121

Abstract

Respiratory distress (RD) poses a significant issue that can lead to fatal consequences such as respiratory failure, brain damage, and an increase in morbidity and mortality among newborns. The diagnosis of RD is based on the identification of one or more signs of increased respiratory activity, including tachypnea, nasal flaring, retractions in the intercostal area, and grunting. Objective: The purpose of this research is to provide an overview of the occurrence of RD among neonatus who were hospitalized in the Neonatal Intensive Care Unit (NICU) at RSIA Siti Hawa Padang in the year 2021. Methods: This study is an analytic descriptive research. The accessible population in this study consists of newborns who were treated at the NICU of RSIA Siti Hawa Padang during the year 2021. Results: From the study findings, it was observed that 94 newborns (approximately 5.2%) experienced RD. Among them, males were more predominant, accounting for 54 infants (57%). The majority of infants had a gestational age categorized as full-term, totaling 56 infants (59.6%). Furthermore, the birth weight for the majority of newborns was within the normal range, with 65 infants (69.1%) falling into this category. Conclusion: In conclusion, the majority of newborns at NICU RSIA Siti Hawa Padang in 2021 did not experience RD. Among those affected by RD, males were predominant, and most had a gestational age categorized as full-term, indicating a low risk of prematurity. The average birth weight also tended to be within the normal range for newborns born and cared for in NICU RSIA Siti Hawa Padang in 2021.
ETIKA BISNIS DAN TANGGUNG JAWAB SOSIAL Indri; Lismawati
Journal Central Publisher Vol 1 No 10 (2023): Jurnal Central
Publisher : Central Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60145/jcp.v1i10.219

Abstract

Latar Belakang : Penelitian ini mengeksplorasi hubungan yang krusial antara etika bisnis dan tanggung jawab sosial perusahaan. Penelitian ini meneliti bagaimana penerapan prinsip-prinsip etika yang kuat dapat meningkatkan kepercayaan publik, meningkatkan reputasi perusahaan, dan pada akhirnya berkontribusi pada keberhasilan bisnis yang berkelanjutan. Studi ini menganalisis berbagai kasus studi untuk mengidentifikasi praktik-praktik etika terbaik dan dampaknya terhadap kinerja perusahaan, serta mengidentifikasi tantangan dan hambatan dalam implementasi etika bisnis yang efektif. Tujuan : Tujuan dari penelitian ini adalah untuk mengetahui peranan etika bisnis dalam perusahaan Metode : Penelitian ini menggunakan menggunakan metode tinjauan literatur (Library Survey) dan penelitian kepustakaan, yaitu pengumpulan data yang diperoleh dari data sekunder atau arsip (baik berupa laporan maupun hasil penelitian terdahulu) Hasil dan Pembahasan : Berdasarkan hasil penelitian ini didapat bahwa etika bisnis sangat penting dalam keberhasilan dan keberlanjutan perusahaan. Tidak hanya membantu perusahaan membangun reputasi yang baik dan kepercayaan dari pemangku kepentingan, tetapi juga meningkatkan keunggulan kompetitif dan meminimalkan risiko hukum. Kesimpulan : Perusahaan perlu menerapkan etika bisnis dan tanggung jawab sosial perusahaan (CSR) sebagai bagian integral dari strategi bisnis mereka. Dengan ini perusahaan tidak hanya akan berkontribusi positif kepada masyarakat dan lingkungan, tetapi juga memastikan keberhasilan jangka panjang dan keberlanjutan dalam operasional bisnisnya
Pengaruh Kontrol Diri, Moralitas, dan Religiusitas terhadap Pencegahan Kecurangan (Fraud) pada Pengelolaan Dana Desa Kecamatan Pagar Jati Kabupaten Bengkulu Tengah Wahyu Dwi Aldestian; Lismawati
Reslaj: Religion Education Social Laa Roiba Journal Vol. 6 No. 4 (2024): Reslaj: Religion Education Social Laa Roiba Journal
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/reslaj.v6i4.1129

Abstract

The purpose of this study is to evaluate and prove factors such as self-control, morality, and religiosity on how to prevent fraud in the management of village funds in Pagar Jati Sub-district, Central Bengkulu Regency. In this study using quantitative methods. The sampling technique used is purposive sampling and the type of data in this study is using primary data. The sample of this research is all village officials who work in the village government of Pagar Jati Subdistrict, Central Bengkulu Regency. The data collection technique used in this study was through distributing questionnaires. Technical analysis and hypothesis testing using Partial Least Square (PLS) tools using SmartPLS version 4.0 application software. The results of this study indicate that self-control, morality, religiosity have a positive and significant effect on fraud prevention in village fund management.
EDUKASI ENAM LANGKAH CUCI TANGAN PAKAI SABUN “TEPUNGSELACIPUPUT” PADA ANAK USIA SEKOLAH Siregar, Nabilah; Lismawati; Julianto; Pasaribu, Yohanna Adelina
JURNAL PENGABDIAN KEPADA MASYARAKAT Vol 14 No 1 (2024): Juli 2024
Publisher : LPPM UNINUS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30999/jpkm.v14i1.3174

Abstract

Improper hand washing practices caused more than half of child deaths per year due to infectious diseases. This community service activity took the form of education used lecture and demonstration with musical accompaniment about six-steps hand washing exercises, and was carried out on May 18 2024 with 50 elementary school students. The results of the activity analysis showed that there was an increase in the percentage of students' ability to wash their hands in six steps with soap from 0% to 78%. Education on hand washing with demonstrations accompanied by music for children helps improve the ability of school-aged children to wash their hands so as to maintain hand hygiene and is useful in preventing disease transmission. Health workers and teachers have an important role in teaching clean and healthy living habits to improve children's health status.
Effect of Oral Hygiene on Prevention Ventilator Associated Pneumonia (VAP) in The Intensive Room of The Hospital Granmed Lubuk Pakam in 2023 Pitriani; Lismawati; Yohana Adelina Pasaribu
JURNAL KEPERAWATAN DAN FISIOTERAPI (JKF) Vol. 6 No. 1 (2023): Jurnal Keperawatan dan Fisioterapi (JKF)
Publisher : Fakultas Keperawatan dan Fisioterapi Institut Kesehatan Medistra Lubuk Pakam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35451/jkf.v6i1.1883

Abstract

Mechanical ventilation is used to save the condition of critical patients in the intensive care unit, but prolonged use causes an increased risk of infection and various complications. The usual potential complication is infection. The most common infection resulting from mechanical ventilation is Ventilator-Associated Pneumonia (VAP). VAP is a major cause of mortality, morbidity, and extends the duration of use of mechanical ventilation and prolongs hospitalization, thereby increasing treatment costs. The aim of this research is to see the effect of oral hygiene measures on preventing ventilator associated pneumonia (VAP) in the intensive care unit at Grandmed Lubuk Pakam Hospital in 2023. This type of research is quantitative research using a quasi-experimental research design with pretest-posttest. The research sample was 35 respondents. The research results showed that there was an influence of oral hygiene on the prevention of ventilator associated pneumonia (VAP) in the intensive care unit at Grandmed Lubuk Pakam Hospital in 2023 with a P value of 0.00 where the value of ? = 0.05 from these results if compared to the value of P < ? then Ha accepted. It is hoped that the hospital will be able to increase the comfort of patients with decreased consciousness who are on ventilators.
PEMIKIRAN DAN PERADABAN ISLAM PADA MASA KHULAFAUR RASYIDIN Jajang; Iwan Hermawan; Lismawati; Lilis Fauziyah; Masripah; M. Tajudin Zuhri; Nenden Munawaroh
Pendas : Jurnal Ilmiah Pendidikan Dasar Vol. 10 No. 02 (2025): Volume 10, Nomor 02 Juni 2025 publish
Publisher : Program Studi Pendidikan Guru Sekolah Dasar FKIP Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jp.v10i02.25534

Abstract

This article discusses Islamic thought and civilisation during the reign of Khulafaur Rasyidin which consisted of four caliphs after the death of Rosulallah SAW, namely Abu Bakar As-Siddiq, Umar bin Khattab, Usman bin Affan, and Ali bin Abi Talib. This research uses a qualitative approach with a library research method, carried out by collecting various data sources both books, journals, papers, articles, and sources that are relevant to the discussion studied. The Khulafaur Rasyidin period was an important transitional era in Islamic history by prioritising the values of deliberation, leadership, and justice in accordance with Islamic law. Each caliph has a unique character in his leadership, but still adheres to the benefit of the people, the spread of Islamic preaching, strengthening the government structure and through his thoughts the caliphs can realise the development of Islamic civilisation. The Khulafaur Rashidin made very important contributions to future Muslims in the codification of the Qur'an, territorial expansion, the establishment of government systems and the emergence of political conflicts that tested the unity of Muslims.  The Khulafaur Rasyidin period became the main foundation for the future glory of Islam and provided examples or instructions in managing the government system that adhered to Islamic values.
PENDATAAN ADMINISTRASI KEPENDUDUKAN OLEH PEMERINTAH KELURAHAN LIBUO KECAMATAN DUNGINGI KOTA GORONTALO Lismawati; Nggilu, Rukiah; Antu, Yahya
Jurnal PubBis Vol 8 No 2 (2024)
Publisher : stiatabalong.ac.id

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35722/jurnalpubbis.v8i2.779

Abstract

The administration of population is crucial for creating accurate and valid population data as a basis for policies and development programs. However, data collection in Libuo Village, Dungingi District, Gorontalo City is still done manually and has not been effective, The improvements are necessary for the quality and quantity of human resources as well as the utilization of technology. This study aims to investigate the population administration data collection by the Libuo Village Government in Dungingi District, Gorontalo City. The research method used is descriptive with a qualitative approach. The data sources used are primary data from research informants and secondary data. The number of informants in this study is 7, consisting of 5 village office employees and 2 community members. Data collection techniques include observation, interviews, and documentation. The data are analyzed by using data reduction, data presentation, and conclusion drawing techniques. The results of the study conclude that from the aspect of population administration data collection, employees are not effective and data collecting still manually. From the aspect of human resources, the employees conducting the population administration data collection are still limited. From the aspect of verification and validation, the population administration data collection conducted by the employees has not been optimal. Based on these findings, it is recommended to improve knowledge, insight, computer operation skills, and the number and quality of human resources conducting population administration data collection in Libuo Village, Dungingi District, Gorontalo City, and to provide training related to the use of advanced technology so that data collection can be carried out efficiently and accurately. Keywords: Data Collection ; Population Administration ; Governance
Pengaruh Metode Voluntary Counseling and Testing (VCT) Terhadap Kesediaan Orang Beresiko HIV dalam Mengikuti Pemeriksaan Lismawati; Winni Antania Armith
JURNAL KESEHATAN IBU DAN ANAK (KIA) Vol. 1 No. 1 (2022): JURNAL KESEHATAN IBU DAN ANAK (KIA)
Publisher : UNIVERSITAS ADIWANGSA JAMBI

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Human Immunodeficiency Virus (HIV) merupakan penyakit yang menyerang sistem kekebalan tubuh yang menyebabkan penderita mengalami penurunan ketahanan tubuhSeseorang yang divonis menderita HIV seringkali merasa putus asa dan mengalami kegelisahan jangka panjang akibat kondisi tubuhnya. Salah satu upaya yang dilakukan dalam mencegah penularan HIV/AIDS yakni melakukan test HIV sukarela (Voluntary Counseling and Testing/VCT). Penelitian ini bertujuan untuk mengetahui pengaruh metode Voluntary Counseling and Testing (VCT) terhadap kesediaan orang beresiko HIV dalam mengikuti pemeriksaan. Penelitian ini merupakan penelitian pre eksperimen dengan rancangan one group design. Penelitian ini dilakukan di Yayasan Kanti Sehati Sejati Kota Jambi pada bulan September 2021. Populasi penelitian adalah seluruh orang yang berisiko HIV dari bulan Januari - Mei 2021 sebanyak 698 orang. Sampel dalam penelitian ini sebanyak 15 orang dengan cara purposive sampling. Pengumpulan data dengan pengisian kuesioner dan wawancara. Analisa data secara univariat dan bivariat. Hasil penelitian menunjukkan bahwa sebelum mengikuti Voluntary Counseling and Testing (VCT), sebanyak 10 responden (50%) tidak bersedia dan sebanyak 10 responden (50%) bersedia melakukan pemeriksaan HIV dan mengikuti VCT, sebagian besar responden bersedia melakukan pemeriksaan HIV sebanyak 16 responden (80%). Ada pengaruh metode VCT terhadap kesediaan orang beresiko HIV dalam mengikuti pemeriksaan dengan nilai p = 0,030 < 0,05.Diharapkan hasil penelitian ini dapat dijadikan gambaran bagi yayasan untuk terus menerapak kegiatan Voluntary Counseling and Testing (VCT) terhadap kelompok orang beresiko HIV agar mendeteksi secara dini kemungkinan adanya penderita HIV sehingga dapat dilakukan penanggulangan HIV segera.