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Pengaruh Massage Effleurage Terhadap Penurunan Skala Nyeri Afterpain Pada Ibu Postpartum Multipara Syahriana, Syahriana; Jasmawati, Jasmawati; Raihanah, Siti
Bunda Edu-Midwifery Journal (BEMJ) Vol. 6 No. 2 (2023): September 2023
Publisher : Akademi Kebidanan Bunga Husada Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54100/bemj.v6i2.95

Abstract

Afterpain is the feeling of cramps, heartburn that is felt by the mother after giving birth. An effective pain management strategy involves both pharmacological and non-pharmacological methods for reducing pain. Non-pharmacological therapies include the effleurage massage technique. It was determined that massage effleurage reduced the afterpain pain scale among multiparous postpartum women at Abdoel Wahab Sjahranie Hospital. Method research involves a quasi-experimental design with two groups, a pretest and a posttest, as well as a control group design. Population is all multiparous postpartum at Abdoel Wahab Sjahranie Hospital. The samples are 18 peoples for each group. Total sample are 36 peoples with purposive sampling technique. The independent variable is massage effleurage and the dependent variable is the pain scale. The statistical tests used by Wilcoxon test and Mann Withney test. There is an effect of massage effleurage on decreasing afterpain scale in multiparous postpartum at Abdoel Wahab Sjahranie Hospital with a significance value pvalue 0,000 less than 0,05 (p less than α). Massage effleurage is effective in reducing postpartum pain in multiparous women. Health workers can apply pain management in the form of effleurage massage techniques according to the procedure for postpartum mothers. Families can apply this technique independently. Meanwhile, other researchers can conduct research with different variables.
Urgensi Penguatan Independensi Auditor dalam Menghasilkan Laporan Keuangan Entitas Bisnis Yang Kredibel dan Akuntabel Syahriana, Syahriana; Nailah Airin Nur Fadillah; Masyhuri, Masyhuri
Journal of Economics, Management, and Accounting Vol 1 No 3 (2026): March: Scripta Economica: Journal of Economics, Management, and Accounting
Publisher : CV SCRIPTA INTELEKTUAL MANDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65310/keh6g989

Abstract

Auditor independence plays a crucial role in ensuring the quality and credibility of business entities’ financial statements. Numerous financial scandals have demonstrated that weak auditor independence can reduce the reliability of financial reporting and undermine public trust in the auditing profession. This study aims to analyze the urgency of strengthening auditor independence in producing credible and accountable financial statements. The research employs a descriptive qualitative approach through a literature review of auditing standards, professional regulations, and findings from previous studies. The results indicate that auditor independence is influenced by economic relationships with clients, audit tenure, managerial pressure, and the effectiveness of professional oversight. Strengthening auditor independence through restrictions on non-audit services, auditor rotation, the enhanced role of audit committees, and the enforcement of professional codes of ethics is shown to contribute to improved audit quality. This study affirms that auditor independence is a strategic element in supporting transparency, accountability, and the sustainability of business entities amid the growing complexity of the modern business environment