Article Per Year (5 Year)
p-Index From 2020 - 2025
0.751
P-Index
This Author published in this journals
All Journal Tarumanagara Medical Journal IIJSE Jurnal International Economic Sharia Advances in Accounting Innovation
Gunawan, Devina
Unknown Affiliation
Biochemistry, Genetics & Molecular Biology Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Health Professions Medicine & Pharmacology Public Health Social Sciences

Published : 4 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 4 Documents
Search

 1 
Sharia and Economic Equity: An Empirical Study of Income Inequality in the Organization of Islamic Cooperation Gunawan, Devina
Journal International Economic Sharia Vol. 1 No. 2 (2024): September
Publisher : Inovasi Analisis Data

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69725/jies.v1i2.129

Abstract

Objective; This study aims to explore the relationship between Sharia principles and economic equity, focusing on income inequality among member states of the Organization of Islamic Cooperation (OIC).Methods; Employing a quantitative approach, the research analyzes income distribution data from OIC countries over the past two decades. Multiple regression analysis is utilized to examine the impact of Sharia-compliant policies on income inequality, controlling for factors such as economic growth, education, and governance.Results; The findings indicate a significant negative correlation between the implementation of Sharia-compliant financial practices and income inequality levels within OIC countries. Specifically, countries that adhere more closely to Sharia principles demonstrate lower income disparities, suggesting that such practices may promote economic equity.Novelty; This study contributes to the literature by providing empirical evidence linking Sharia compliance with reduced income inequality, a relationship that has been underexplored in existing research.Research Implications; The results have important implications for policymakers within OIC member states, highlighting the potential for Sharia-compliant economic policies to enhance equity and foster inclusive growth
Tingkat pengetahuan profil farmakologi obat antiplatelet pada mahasiswa kedokteran Universitas Tarumanagara Gunawan, Devina; Johan
Tarumanagara Medical Journal Vol. 7 No. 1 (2025): TARUMANAGARA MEDICAL JOURNAL
Publisher : Fakultas Kedokteran Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/tmj.v7i1.34096

Abstract

Cardiovascular disease (CVD) menjadi penyebab utama kematian secara global setiap tahunnya. Pasien dengan risiko CVD sering menggunakan antiplatelet sebagai pencegahan primer dan sekunder. Pada pencegahan sekunder, antiplatelet sudah terbukti memberikan manfaat, baik sebagai monoterapi ataupun kombinasi/dual antiplatelet therapy. Namun, peresepan antiplatelet oleh tenaga medis terkadang tidak tepat sehingga menyebabkan pengobatan menjadi kurang efektif atau bahkan memberikan efek samping yang tidak diharapkan. Studi ini bertujuan mengetahui tingkat pengetahuan mahasiswa kedokteran mengenai profil farmakologi obat antiplatelet. Studi deskriptif ini dilakukan dengan metode cross sectional terhadap 125 mahasiswa kedokteran Universitas Tarumanagara angkatan 2022. Pengambilan data menggunakan kuesioner yang terdiri dari 35 pertanyaan terkait profil farmakologi antiplatelet meliputi farmakokinetik, farmakodinamik, farmakogenomik clopidogrel dan resistensinya, sediaan dan dosis, interaksi antiplatelet dengan obat lain, efek samping, indikasi serta kontraindikasi antiplatelet. Hasil studi menunjukkan bahwa mayoritas responden memiliki tingkat pengetahuan yang “cukup” terhadap profil farmakokinetik antiplatelet (37.6%), farmakodinamik antiplatelet (47.2%), sediaan dan dosis antiplatelet (44.8%), efek samping antiplatelet (52%), serta indikasi dan kontraindikasi penggunaan antiplatelet (53.6%). Responden memiliki tingkat pengetahuan yang “kurang” terhadap profil farmakogenomik dan resistensi clopidogrel (40.8%) serta interaksi antiplatelet dengan obat lain (45.6%). Responden memiliki tingkat pengetahuan yang “cukup” (57.6%) terhadap profil farmakologi antiplatelet.
The Role of Earnings Management Contribution as a Moderation of Social Responsibility Disclosure, Intellectual Capital, and Risk Towards Cost of Capital Gunawan, Devina; Trisnawati, Estralita; Sriwati, Sriwati
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 8 No 1 (2025): Sharia Economics
Publisher : Sharia Economics Department Universitas KH. Abdul Chalim, Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v8i3.7361

Abstract

This study aims to examine the effect of corporate social responsibility (CSR), intellectual capital (ICD), and risk disclosure (RD) on the cost of capital (WACC), as well as the role of earnings management (TAC) as a moderating variable in financial sector companies listed on the Indonesia Stock Exchange. The research sample was obtained through a purposive sampling method based on the company's annual report. Testing was conducted using moderated regression analysis. The results show that CSR and RD have a significant positive effect on the cost of capital, while ICD has a positive but insignificant effect. Meanwhile, earnings management does not have a direct effect or act as a moderating variable in the relationship between the three types of disclosure and the cost of capital. These findings indicate that investors in the financial sector tend to respond to non-financial disclosures as additional risk signals if they are not supported by transparency and credible governance. Therefore, companies in the financial sector need to convey non-financial disclosures strategically and responsibly to manage market perceptions of risk and capital efficiency.
Impact of Auditor Independence, Professionalism, and Skepticism on Audit Quality Gunawan, Devina; Ayu Lestari, Mey
Advances in Accounting Innovation Vol. 1 No. 2 (2025): February
Publisher : Inovasi Analisis Data

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69725/aai.v1i2.193

Abstract

Purpose – The objective of this study is to analyze the influence of auditor independence, professionalism, professional skepticism, audit tenure, and auditor competence on audit quality in Indonesia. This study is intended to provide documentation for factors that improve the reliability audits and credibility of financial reporting.Design/methodology/approach –  A quantitative method was used with the primary data in the form of structured questionnaires to auditors of Public Accounting Firms in Surabaya and other cities in Indonesia. Data were tested using structural equation modeling (SEM) to confirm hypotheses and evaluate the relationships found among the variables. Tests of reliability and validity were performed to ensure accuracy of measurement.Findings – This study found that auditor independence, professionalism, professional skepticism, and auditor competence positively and significantly affected audit quality, suggesting that ethical and technical excellence is essential to good audit practices. Conversely, audit tenure has a negative impact on audit quality, which supports the idea that tenure may impair the objectivity of auditors in an extended audit engagement. These results are consistent with regulatory arguments calling for rotation of audit firms and/or partners to bolster professional skepticism and independence.Originality/value – This study fills a gap in the existing literature by providing empirical evidence about the determinants affecting audit quality in the Indonesian setting. The outcomes support policymakers, regulatory agencies, and auditing professionals in reinforcing governance frameworks and audit standards. The study emphasizes the significant role that auditor expertise and ethical behavior plays in upholding the integrity of financial reporting.Research Implications – This study highlights the importance of continuing professional education, and taking action to ensure regulatory compliance, ultimately improving audit quality
Co-Authors Ayu Lestari, Mey Estralita Trisnawati Johan Johan Sriwati Sriwati