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PENGARUH PENGENDALIAN INTERNAL DAN KESESUAIAN KOMPENSASI TERHADAP KECENDERUNGAN KECURANGAN AKUNTANSI PADA PEMERINTAH DAERAH KABUPATEN SRAGEN (Studi Kasus pada Badan Pendapatan Pengelolaan Keuangan dan Aset Daerah) Ayu Wulansari; Rispantyo Rispantyo; Djoko Kristianto
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 15 No 3 (2019): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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The purpose of this study was to determine the effect of internal control and the suitability of compensation for the tendency of accounting fraud in Sragen district government. The sample of this study was 85 respondents consisting of employees from the secretariat, the field of billing and reporting, the area of income and regional cash management, the field of accounting, the area of regional asset management, the field of budget. Data collection techniques using questionnaires. Data analysis techniques used are descriptive analysis, test instruments, test classic assumptions and test hypotheses. The results of this study indicate that internal control and suitability of compensation have a significant positive effect on the tendency of accounting fraud in Sragen district government.

MODEL GUIDED INQUIRY DISERTAI TEKNIK PETA KONSEP DALAM PEMBELAJARAN FISIKA Ayu Wulansari; Singgih Bektiarso; Supeno Supeno
FKIP e-PROCEEDING Vol 4 No 1 (2019): Prosiding Seminar Nasional Pendidikan Fisika
Publisher : Pendidikan Fisika FKIP UNEJ

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Model pembelajaran guided inquiry merupakan suatu kegiatan belajar mengajar yang melibatkan secara maksimal seluruh kemampuan siswa untuk mencari dan menyelidiki secara sistematis, kritis, logis, dan analitis, sehingga mereka dapat merumuskan sendiri penemuannya dengan penuh percaya diri. Fakta dilapangan dalam pembelajaran guided inquiry siswa masih merasa kesulitan dalam proses pembelajaran. Untuk mempermudah siswa dalam proses pembelajarannya maka disertai teknik peta konsep. Dimana teknik peta konsep dapat digunakan untuk mengungkapkan konsepsi, menyelidiki apa yang telah diketahui, menolong siswa mempelajari cara belajar, dan sebagai alat evaluasi. Adapun langkah-langkah pembelajaran guided inquiry yaitu mendapatkan perhatian dan menjelaskan proses inquiry, menyajikan permasalahan inquiry atau kejadian yang tidak sesuai, Meminta siswa merumuskan hipotesis untuk menjelaskan permasalahan atau kejadian, mendorong siswa untuk mengumpulkan data untuk menguji hipotesis, merumuskan penjelasan dan/atau kesimpulan, merefleksikan situasi bermasalah dan proses berpikir yang digunakan untuk menyelidiki. Dengan demikian, siswa dapat dengan memudah memahami materi kaitan konsep-konsep yang telah dipelajarinya.Kata kunci: model guided inquiry, pembelajaran fisika, peta konsep

LIBRARY PATHFINDER: KEMAS ULANG INFORMASI DALAM MEMUDAHKAN TEMU KEMBALI BAGI PEMUSTAKA AYU WULANSARI
Publication Library and Information Science Vol 1, No 2 (2017)
Publisher : UPT. Perpustakaan Universitas Muhammadiyah Ponorogo

Abstrak. Temu kembali informasi saat ini menjadi trend bagi pemustaka salah satunya terkait dengan keberaksaraan informasi masyarakat terhadap pemenuhan informasinya. Melakukan kemas ulang informasi merupakan upaya untuk menarik untuk pengguna dalam menemukan dan menggunakan informasi, dan layanan ini dirancang untuk memenuhi kebutuhan pengguna secara spesifik. Jenis kemas ulang infomasi sangat beragam salah satunya dengan pathfinder. Library Pathfinder dirancang sebagai panduan untuk mengumpulkan informasi dan mencakup langkah-langkah penelitian yang spesifik atau pencarian subyek. Pathfinder merupakan panduan awal, atau sebagai alat bantu yang memungkinkan pemustaka (users) melakukan penelusuran secara mandiri, memberikan informasi bagaimana menelusur mengenai sebuah subjek di sebuah perpustakaan. Artikel ini membahas library pathfinder online sebagai salah satu solusi dalam temu kembali melalui kemas ulang informasi yang mudah dalam penelusurannya diharapkan penyedia informasi seperti pustakawan serta pemustaka mengerti cara penelusurannya sehingga dapat memenuhi akan informasi.Keyword: Pathfinder, Libguide, kemas ulang, informasi, temu kembaliAbstract. Retrieval of information is now a trend for pemustaka one of them related to public information literacy on the fulfillment of information. Retyping information is an attempt to appeal to users in finding and using information, and the service is designed to meet the specific needs of users. Types of re-packing information is very diverse one of them with pathfinder. Library Pathfinder is designed as a guide for collecting information and includes specific research steps or subject search. Pathfinders are an early guide, or as a tool that enables users to search independently, providing information on how to track a subject in a library. This article discusses online pathfinder libraries as one of the solutions in retrieval through easy information retrieval in its search is expected to provide information providers such as librarians as well as users to understand how they are tracked so as to comply with information.Keyword: Pathfinder, Libguide, re-packing, information, retrieval

Hubungan pengetahuan ibu dengan tahap pencapaian tumbuh kembang balita usia 4-5 tahun di kelurahan medono Kota pekalongan Sudirman Sudirman; Hartati Hartati; Ayu Wulansari
JURNAL LITBANG KOTA PEKALONGAN Vol. 12 (2017)
Publisher : Badan Perencanaan Pembangunan, Penelitian dan Pengembangan Daerah (Bappeda) Kota Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54911/litbang.v12i0.12

latar belakang: balita merupakan masa periode emas (golden age) sebagai masa yang sangat penting untuk memperhatikan tumbuh kembang anak secara cermat, agar sedini mungkin ibu dapat mengetahui apabila terjadi kelainan pada anaknya. kelainan yang tidak terdeteksi pada masa ini akan berdampak negatif terhadap tahapan pencapaian pertumbuhan dan perkembangan balita selanjutnya. ibu sebagai edukator yang paling dekat terhadap balita masih belum mengetahui lebih banyak proses tumbuh kembang balitanya,biasanya ibu baru menyadari adanya kelainan setelah segalanya sudah terlambat. penelitian ini bertujuan untuk mengetahui hubungan tingkat pengetahuan ibu dengan tahap pencapaian tumbuh kembang balita usia 4-5 tahun. metode:penelitian ini merupakan penelitian deskriptif korelatif dengan desain cross sectional. populasinya yaitu ibu yang memiliki balita usia 4-5 tahun di paud asri mandiri kelurahan medono kota pekalongan. teknik pengambilan sampel dengan cara total sampling yaitu sebanyak 63 responden. instrumen pengumpulan data menggunakan kuesioner, kms dan kpsp. analisis data menggunakan uji rank spearman. hasil: hasil penelitian menunjukkan ibu memiliki kategori pengetahuan baik (71,4%) tentang tumbuh kembang balita usia 4-5 tahun. berdasarkan uji statistik didapatkan ada hubungan antara tingkat pengetahuan ibu dengan tahap pencapaian pertumbuhan balita usia 4-5 tahun (?:0,034), dan ada hubungan tingkat pengetahuan ibu dengan tahap pencapaian perkembangan balita usia 4-5 tahun (?:0,004). simpulan: ibu yang memiliki tingkat pengetahuan baik maka pertumbuhan balitanya baik dan tahap perkembangan balita sesuai dengan tahapan umurnya. kerjasama yang baik antara ibu dan petugas kesehatan untuk memantau dan melakukan deteksi dini penyimpangan pertumbuhan dan perkembangan balita sangat diperlukan,agar intervensi dini dapat dilakukan bila balita mengalami masalah tumbuh kembang.

Sistematisasi Praktik Penghindaran Pajak di Perusahaan Pertambangan Sektor Minyak, Gas, dan Batu Bara Ayu Wulansari; Rochmad Bayu Utomo
Income Journal: Accounting, Management and Economic Research Vol 2 No 3 (2023): December Edition
Publisher : PT Bone Jaya Kreatif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61911/incomejournal..v2i3.60

Tax revenue is utilized to finance state needs like education, security, infrastructure development, and people's welfare. However, achieving the tax revenue target is not always possible due to taxpayers engaging in tax avoidance. This study aims to assess the effectiveness of reducing tax avoidance by considering variables such as transfer pricing, return on assets, leverage, and fiscal loss compensation. The research utilizes positive accounting theory and the political cost hypothesis. The research population comprises oil, gas, and coal subsector mining companies listed on the IDX from 2020 to 2021. From this population, a total of 34 samples were chosen utilizing the purposeful sampling technique. The research method used in this study is quantitative, and the data was analyzed using the SPSS Version 29 software, employing the descriptive statistics methodology, classical assumption testing, multiple linear regression analysis, and hypothesis testing. The findings indicate that transfer pricing, return on assets, leverage, and fiscal loss compensation do not exert any influence on tax avoidance. This implies that these variables have no bearing on the decision-making process of companies when it comes to engaging in tax avoidance practices. Thus, it is essential to carefully consider the evaluation of policies and methods employed by companies in order to mitigate instances of tax avoidance

Penerapan Terapi Okupasi Menggambar Terhadap Perubahan Tanda Gejala Pada Pasien Dengan Gangguan Presepsi Sensori Halusinasi Ayu Wulansari; Tri Susilowati
Jurnal Anestesi Vol. 1 No. 4 (2023): Oktober : Jurnal Anestesi
Publisher : Stikes Kesdam IV/Diponegoro Semarang, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59680/anestesi.v1i4.533

Background: Schizophrenia is a psychiatric disorder that affects the work of the brain. The resulting disorders can attack thoughts, perceptions, emotions, movements, and behaviors. Based on the records of the Indonesian Ministry of Health in 2019, the prevalence in Indonesia with the highest psychiatric disorders is found in Bali and Yogyakarta Provinces with each prevalence showing 11.1% and 10.4% per 1000 with people with schizophrenia / psychosis. One of the therapies to reduce anxiety in schizophrenic patients with hallucinations is environmental therapy using drawing methods. Objective: To know the results of the implementation of occupational therapy drawing on the decrease in signs and symptoms of hallucinations in patients with hallucinatory sensory perception disorders. Method: applying sensory stimulation therapy applied to 2 patients in the form of a case study. Results: After the application of occupational therapy, both respondents experienced a decrease in hallucination scores, with a total score of 14 and 5 classified as moderate hallucinations. Conclusion: Based on the data obtained, both respondents experienced a development that was originally classified as a very severe hallucination to moderate hallucination.

THE EFFECT OF PNEUMOCOCCAL CONJUGATE VACCINE PENTABIO, AND MULTI-INJECTION IMMUNIZATION EDUCATION ON KNOWLEDGE AND ACCEPTANCE OF MULTI-INJECTION IMMUNIZATION Ayu Wulansari; Puspitasari , Dwiyanti; Ningtyas , Woro Setia
Indonesian Midwifery and Health Sciences Journal Vol. 8 No. 3 (2024): Indonesian Midwifery and Health Sciences Journal, July 2024
Publisher : UNIVERSITAS AIRLANGGA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/imhsj.v8i3.2024.220-229

Background: Pneumonia is the main caused of morbidity and mortality in children under five years of worldwide. According to the Health Profile Data (2021), the province with the highest coverage of pneumonia among under-fives was in East Java (50%) and in Blitar Regency at 40%. Indonesia was tried to control pneumonia by increasing PCV immunization efforts. PCV immunization is first given at the age of two months along with pentabio immunization or known as multi injectable immunization. Based on the results of a preliminary study conducted at the Talun Primary Health Care in Blitar Regency on pregnant women in the 3rd trimester and mothers who have babies aged 0-2 months, it was found that 71% of mothers did not know about the existence of multiple immunization injections between pcv and pentabio. Knowledge about one's health can be done by providing health education. This study aims to analyze the effect of health education on knowledge of PCV immunization, pentabio and multi-injection immunization and acceptance of multi-injection immunization in respondents. Methods: This study used pre-experimental design with a one group pretest-posttest. The number of samples was 40 respondents with sampling techniques used purposive sampling. The independent variable was health education which was given once with lecture method. The dependent variable was knowledge and acceptance of multi-injection immunization. The instrument used was a questionnaire. Data analysis used Wilcoxon signed rank test and Mc Nemar test. Results: After providing education showed that the knowledge of respondents in the good category increased from 25% to 95%, in the sufficient category 5% and there were no respondents in the poor category. Acceptance of multiple immunization injections after providing education showed that respondents receiving multiple immunization injections increased from 30% to 97.5%. Wilcoxon signed rank test results p = ≤0.01 and Mc nemar test results p = ≤0.01, indicating significant effect of pneumococcal conjugated vaccine, pentabio, and multi-injection immunization education on knowledge and acceptance of multi-injection immunization. Conclusion: There is an effect of providing education on pneumococcal conjugated vaccine, pentabio, and multi-injection immunization on knowledge and acceptance of multi-injection immunization

Pengaruh Reliability, Responsivenes, Assurance, Emphathy dan Tangible Terhadap Kepuasan Pasien di RSUD Geneng Ayu Wulansari; Adrie Frans Assa
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 3 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i3.6643

This research aims to analyze the influence of service quality dimensions, namely tangible, reliability, responsiveness, empathy and assurance on patient satisfaction at the Geneng Regional General Hospital (RSUD). Based on analytical observational research with a cross-sectional approach, data was collected from 110 patients who met the criteria at Geneng District Hospital from December 2024 to January 2025. The analytical method used was the t test to test the significance of the relationship between each dimension of service quality and patient satisfaction. The research results show that the tangible dimension has a significant influence on patient satisfaction with a tcount of 2.687 > ttable 1.982 and a significance of 0.008 < 0.05. The responsiveness dimension also has a significant influence with a t value of 2.360 > t table 1.982 and a significance of 0.020 < 0.05. Empathy shows a significant influence with a t value of 4.768 > t table 1.982 and a significance of 0.000 < 0.05. The assurance dimension has a significant influence with a t value of 2.938 > t table 1.982 and a significance of 0.004 < 0.05. Meanwhile, the reliability dimension does not show a significant influence with a t value of 0.677 < t table 1.982 and a significance of 0.500 > 0.05. Overall, the results of this study emphasize the importance of managing the physical aspects of hospitals, increasing the ability of medical personnel to provide quick responses, paying attention to patients' emotional needs, and ensuring competence in creating satisfactory services. This research can contribute to Geneng Hospital in designing strategies to improve patient satisfaction and the overall quality of health services.

Analisis Persepsi Masyarakat Pinggiran Kota Palangka Raya Tentang Kebijakan Kementerian ESDM Yang Mengatur Pembelian Gas Dengan Antrean. Studi Kasus: Masyarakat Petuk Katimpun Erina; Ayu Wulansari; Elia Damayanti; Saputra Adiwijaya; Muhammad Zusanri Batubara; Doni Dores
Jurnal Ilmu Politik dan Studi Sosial Terapan Vol. 4 No. 2 (2025): Juni 2025
Publisher : PT Polstac Repositori Riset

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Liquefied Petroleum Gas (LPG) 3 kg merupakan salah satu kebutuhan masyarakat dalam kehidupan sehari-hari khususnya pada bidang memasak. Gas LPG 3 kg yang diperuntukan bagi masyarakat golongan bawah, sehingga pemerintah memberikan subsidi terhadap penjualan LPG 3kg sebagai bentuk perhatian pemerintah kepada masyarakat. Penelitian ini menggunakan teknik metode kuantitatif yang mana peneliti langsung terjun ke masyarakat dengan bantuan kuesioner untuk melihat bagaimana dan seperti apa persepsi masyarakat di Kelurahan Petuk Katimpun terhadap kebijakan pemerintah khususnya Kementerian ESDM, untuk melihat persepsi masyarakat terhadap kebijakan tersebut jadi, pembandingnya melihat dari segi ekonomi yaitu masyarakat golongan atas dan bawah. Secara garis besar, hasil yang didapatkan dari penelitian yang dilakukan, bahwa masyarakat setuju dengan adanya kebijakan ini karena memudahkan mereka untuk mendapatkan LPG tanpa harus merasa takut tidak kebagian, serta dengan adanya kebijakan ini pendistribusian gas bersubsidi dapat terealisasi secara merata dan tepat sasaran kepada masyarakat.

Pengaruh Reliability, Responsivenes, Assurance, Emphathy dan Tangible Terhadap Kepuasan Pasien di RSUD Geneng Ayu Wulansari; Adrie Frans Assa
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 3 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i3.6643

This research aims to analyze the influence of service quality dimensions, namely tangible, reliability, responsiveness, empathy and assurance on patient satisfaction at the Geneng Regional General Hospital (RSUD). Based on analytical observational research with a cross-sectional approach, data was collected from 110 patients who met the criteria at Geneng District Hospital from December 2024 to January 2025. The analytical method used was the t test to test the significance of the relationship between each dimension of service quality and patient satisfaction. The research results show that the tangible dimension has a significant influence on patient satisfaction with a tcount of 2.687 > ttable 1.982 and a significance of 0.008 < 0.05. The responsiveness dimension also has a significant influence with a t value of 2.360 > t table 1.982 and a significance of 0.020 < 0.05. Empathy shows a significant influence with a t value of 4.768 > t table 1.982 and a significance of 0.000 < 0.05. The assurance dimension has a significant influence with a t value of 2.938 > t table 1.982 and a significance of 0.004 < 0.05. Meanwhile, the reliability dimension does not show a significant influence with a t value of 0.677 < t table 1.982 and a significance of 0.500 > 0.05. Overall, the results of this study emphasize the importance of managing the physical aspects of hospitals, increasing the ability of medical personnel to provide quick responses, paying attention to patients' emotional needs, and ensuring competence in creating satisfactory services. This research can contribute to Geneng Hospital in designing strategies to improve patient satisfaction and the overall quality of health services.

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