Article Per Year (5 Year)
p-Index From 2020 - 2025
0.23
P-Index
This Author published in this journals
All Journal Jurnal Akuntansi Profesi Jurnal Epidemiologi Kesehatan Indonesia
Larasati, Riska
Unknown Affiliation
Economics, Econometrics & Finance Education Health Professions Immunology & microbiology Medicine & Pharmacology Nursing Public Health Social Sciences

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
Studi Kasus Kecurangan Akuntansi Pada Koperasi Mitra Jaya Kelurahan Penarukan Kecamatan Buleleng (Suatu Kajian Terhadap Pentagon Crowy) Larasati, Riska; Sujana, Edy
Jurnal Akuntansi Profesi Vol 12, No 1 (2021)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jap.v12i1.29330

Abstract

This study aims to obtain empirical evidence about accounting fraud in the Cooperative Mitra Jaya Kelurahan Penarukan Buleleng District from the perspective of pressure, opportunity, rationalization, competency, and arrogance. This research is a descriptive qualitative research. The data used in this study are primary data and secondary data. The results of this study indicate that: (1) Fraud conducted by Mitra Jaya Cooperative can be seen from the aspect of pressure, such as the existence of debt, luxury lifestyle to debt which is not in accordance with the loan agreement, resulting in bad credit that results in cooperative capital to impact on the division of SHU at the end of the year. (2) Fraud conducted by Koperasi Mitra Jaya is seen from the aspect of opportunity, among others, because it is supported by situations and conditions that enable someone to cheat or an opportunity to manipulate financial and personal data related to loan applications. (3) Fraud conducted by Mitra Jaya Cooperative can be seen from the aspect of rationalization, among others because the attitude of the perpetrators who are looking for reasons to justify the crime they have committed so that it can be accepted by the community. (4) Fraud conducted by Mitra Jaya Cooperative is seen from the aspect of competency, among others because the actor has the ability to override internal control and control it in accordance with his social position for his personal interests. (5) Fraud conducted by Mitra Jaya Cooperative is seen from the aspect of arrogance which is an attitude of superiority and greed in a person who considers that company policies and procedures simply do not apply personally so that the perpetrators are free to commit fraud.
Evaluasi Metode GeneXpert MTB/RIF dengan Sampel Raw Sputum untuk Mendeteksi Tuberkulosis Paru Susilawati, Tri Nugraha; Saptawati, Leli; Damayanti, Kusmadewi Eka; Larasati, Riska
Jurnal Epidemiologi Kesehatan Indonesia Vol. 2, No. 1
Publisher : UI Scholars Hub

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

Abstract

Tuberkulosis (TB) merupakan penyakit menular yang masih menjadi masalah utama di Indonesia dan dunia. Tantangan utama dalam mendiagnosis TB secara konvensional yaitu rendahnya sensitivitas deteksi pada pemeriksaan mikroskopis dan lamanya waktu yang diperlukan untuk kultur. Penelitian ini bertujuan untuk mengevaluasi metode GeneXpert MTB/RIF untuk mendeteksiMycobacterium tuberculosis dengan sampel dahak langsung di RSUD Dr. Moewardi (RSDM), Surakarta. Analisis observasional dengan pendekatan kohort retrospektif menggunakan data sekunder hasil pemeriksaan GeneXpert MTB/RIF pada sampel dahak langsung di Laboratorium Mikrobiologi Klinik RSDM pada tahun 2012 2015. Sampel didapatkan dari pasien yang memenuhi kriteria suspek multidrug-resistant tuberculosis (MDR-TB) dan sampel tersebut telah dikultur di Balai Laboratorium Kesehatan (BLK), Jawa Tengah. Data dianalisis dengan OpenEpi versi 3, Epi Info 7, dan MedCalc. Pada penelitian ini didapatkan sensitivitas, spesifisitas, nilai duga positif dan negatif (NDP dan NDN) serta akurasi metode GeneXpert MTB/RIF sebesar 93,62%, 27,17%, 68,89%, 71,21%, dan 69,21%. Prevalensi TB paru pada sampel yang diperiksa sebesar 63,27%. Rendahnya spesifisitas GeneXpert MTB/RIF mengindikasikan perlunya kultur sebagai baku emas. Namun demikian, perlu standarisasi pemrosesan sampel dahak dalam segi teknik dan waktu pengambilan sampel disertai data klinis yang memadai untuk melihat riwayat terapi yang telah diberikan pada pasien.
Co-Authors Edy Sujana Kusmadewi Eka Damayanti Leli Saptawati Tri Nugraha Susilawati