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Analisis Penerapan Akuntansi Pemerintahan Good Governance di Provinsi Jawa Barat Natalia Br. Sitorus, Mawar; Nabila Khalid, Anggi Aulia; Nikmas Hutapea, Katarina; Rizki, Sri; Erica, Deliana
Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi Vol 3 No 2 (2023): Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi - Edisi Agustus 2023
Publisher : Sekolah Tinggi Ilmu Ekonomi Mahaputra Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56870/ambitek.v3i2.86

Abstract

This research was conducted against the backdrop of a phenomenon in which an Indonesian Supreme Audit Agency (BPK-RI) audit also explained particularly the poor quality of financial reporting by the Regional, Provincial and City District Governments. This research was investigated through a survey and supported by the existence of a theory to develop a research model designed to examine the quality of financial reporting from Local Governments that are relevant to the competence of Internal Accountants, the principle of good governance is the application of accrual-based government accounting standards. The previous survey was carried out for two years targeting the provincial/regency/city/district governments of West Java and Banten which reached 37 local governments. Data were analyzed using a structural equation model, processed using Smart PLS. The advantage of this research is that it can contribute scientifically to the science of public sector accounting and solve problems for local governments in implementing related tasks to improve the quality of local government financial reporting. The results of the study show that the competence of internal accountants has a significant effect on the quality of financial reporting, especially in local government. The principles of good governance and the application of accrual-based government accounting standards have a positive effect on regional government financial reports
Penyelesaian Sengketa Pengembalian Dana Haji Perspektif Fatwa DSN-MUI Nomor: 29/DSN-MUI/VI/2002 (Studi Putusan Nomor: 2346/Pdt.G/2021/PA.Mdn) Rizki, Sri; Permata, Cahaya
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.v6i4.1158

Abstract

Hajj bailout funds gave birth to various polemics, one of which is the return of Hajj funds in the event of Hajj cancellation as in case decision number: 2346/Pdt.G/2021/PA.Mdn. This research aims to find out the judge's legal basis in resolving the refund of Hajj funds and how the decision is reviewed from the DSN-MUI fatwa No: 29/DSN-MUI/VI/2002. This type of research is normative juridical with a statute approach and judicial case studies approach. The results showed that the legal basis of the judge in resolving this case was based on the Civil Code and the main consideration of the judge was the contract, according to the researcher the judge should not only consider the contract but other regulations related to the collection of ujrah in financing Hajj bailout funds such as the DSN-MUI fatwa No: 29/DSN-MUI/VI/2002. Dispute resolution carried out by the plaintiff through the religious court is in accordance with DSN-MUI fatwa No: 29/DSN-MUI/VI/2002 because in dispute resolution through a sharia arbitration body it must be agreed by the parties in writing, but in this decision the parties did not include it in the contract.
Faktor-faktor yang berhubungan dengan kejadian Kurang Energi Kronis (KEK) pada ibu hamil di wilayah kerja Puskesmas Pembina Kota Palembang tahun 2024 Rizki, Sri; Sari, Erma Puspita; Sari, Intan; Anggraini, Arie
Indonesian Journal of Health Science Vol 5 No 2 (2025)
Publisher : PT WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/ijhs.v5i2.1442

Abstract

Menurut Kemenkes RI sebanyak 18,3% ibu hamil di Indonesia mengalami KEK. Pada tahun 2022 jumlah ibu hamil dengan KEK sebanyak 14.7%. Pada tahun 2023 jumlah ibu hamil dengan KEK sebanyak 13.2%. Tujuan penelitian. Diketahui hubungan riwayat hyperemesis gravidarum, pendidikan dan aktivitas fisik secara simultan dengan KEK pada ibu hamil di wilayah kerja Puskesmas Pembina tahun 2024. Desain penelitian menggunakan cross sectional. Populasi dalam penelitian ini adalah semua ibu hamil yang datang ke Puskesmas Pembina pada tahun 2024 yang berjumlah 125 orang. Teknik sampling menggunakan purposive sampling. Sampel berjumlah 62 orang. Analisa data dilakukan secara univariat dan bivariat. Hasil penelitian diperoleh Ibu hamil dengan KEK sebanyak 19 responden (30.6%), riwayat hyperemesis gravidarum sebanyak 10 responden (16.1%), pendidikan rendah sebanyak 18 responden (29%) dan aktivitas fisik berat sebanyak 14 responden (22.6%). Ada hubungan riwayat hyperemesis gravidarum secara parsial dengan KEK pada ibu hamil dengan nilai p 0.000, ada hubungan pendidikan secara parsial dengan KEK pada ibu hamil dengan nilai p 0.000 dan ada hubungan aktivitas fisik secara parsial dengan KEK pada ibu hamil dengan nilai p 0.000. Diharapkan kepada pihak terkait guna mengembangkan dan meningkatkan program pencegahan dan penatalaksanaan KEK pada ibu hamil.