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BAGAIMANA PAKET PENGENDALIAN INTERNAL MENCEGAH KECURANGAN LAPORAN KEUANGAN? Soedarsono, Arybowo; Sonhaji, Sonhaji
Jurnal Akuntansi Multiparadigma Vol 14, No 2 (2023): Jurnal Akuntansi Multiparadigma (Agustus 2023 - Desember 2023)
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.jamal.2023.14.2.23

Abstract

Abstrak – Bagaimana Paket Pengendalian Internal Mencegah Kecurangan Laporan Keuangan?Tujuan Utama – Penelitian ini bertujuan membangun paket pengendalian internal dengan pendekatan teori kecurangan hexagon dan spiritualitas manajer untuk mencegah resiko kecurangan laporan keuangan.Metode – Penelitian ini menggunakan metode studi kasus idiografik-konfiguratif. Adapun informan penelitian ini adalah sejumlah manajer.Temuan Utama – Penelitian ini mengungkap elemen kecurangan dan menemukan keterkaitan manajer sebagai motor pengendalian internal. Teori kecurangan dan spiritualitas mencegah potensi kecurangan laporan keuangan dengan meningkatkan moral/etika. Paket pengendalian diperlukan dalam manajemen kontrol.Implikasi Teori dan Kebijakan – Teori kecurangan dan spiritualitas memberikan pandangan yang baru terhadap aktifitas pencegahan risiko kecurangan laporan keuangan. Paket pengendalian berfungsi melengkapi pencegahan resiko kecurangan tersebut.Kebaruan Penelitian – Penelitian ini mengungkapkan paket pengendalian internal dengan menekankan teori kecurangan hexagon dan spiritualitas. Abstract – How Does the Internal Control Package Prevent Financial Report Fraud?Main Purpose – This research aims to build an internal control package using the hexagon fraud theory approach and manager spirituality to prevent the risk of financial report fraud.Method – This research uses an idiographic-configurative case study method. The informants for this research are several managers.Main Findings – This research reveals elements of fraud and finds the relevance of managers as the motor of internal control. Fraud theory and spirituality prevent potential financial statement fraud by improving morals/ethics. Control packages are required in control management.Theory and Practical Implications - Fraud theory and spirituality provide a new perspective on activities to prevent the risk of financial statement fraud. The control package functions to complete the prevention of fraud risks.Novelty – This research reveals an internal control package by emphasizing the hexagon fraud theory and spirituality.
Intervensi RIZAL (Reminder Informasi Zealous Support Assistance Lifestyle Monitoring)Berbasis Keluarga Terhadap Kemandirian Pasien Hipertensi Fauzi, Rizal; Agusman, Fery; Sonhaji, Sonhaji
Jurnal Ilmiah Keperawatan IMELDA Vol. 11 No. 2 (2025): Jurnal Ilmiah Keperawatan IMELDA
Publisher : Program Studi S1/DIII-Keperawatan Universitas Imelda Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52943/jikeperawatan.v11i2.1895

Abstract

Di Indonesia, situasi hipertensi menunjukkan pola yang mengkhawatirkan. Khusus di wilayah kerja Puskesmas Ciranjang, data tahun 2024 menunjukkan prevalensi hipertensi mencapai 23.158 atau 80% dari total populasi dewasa dengan tingkat kepatuhan pengobatan sebesar 25.842 (Profil Kesehatan Puskesmas Ciranjang, 2024). Penerapan Intervensi RIZAL (Reminder Informasi ZealousSupport Assistance Lifestyle Monitoring) adalah salah satu metode untung meningkatkan kemandirian pasien dengan melibatkan peran keluarga. Tujuan : Menganalisis dan mengukur pengaruh intervensi RIZAL berbasis keluarga terhadap kemandirian pasien hipertensi di wilayah kerja Puskesmas Rawat Inap Ciranjang. Metode : Jenis penelitian yang digunakan adalah penelitian kuantitatif dengan desain quasi eksperimental, dengan rancangan penelitian menggunakan one group pretest-posttest dengan total sampel sebanyak 35 orang. Hasil : Hasil penelitian menunjukkan bahwa sebelum intervensi RIZAL diberikan, mayoritas responden berada pada tingkat kemandirian I (54,3%) dan tingkat kemandirian II (34,3%), yang menunjukkan bahwa bahwa pasien hipertensi sering memiliki kemandirian rendah dalam pengelolaan penyakitnya, terutama terkait pengetahuan tentang kondisi dan kepatuhan pengobatan, sedangkan setelah dilakukan intervensi RIZAL terjadi perubahan signifikan pada tingkat kemandirian pasien hipertensi. Mayoritas responden berada pada tingkat kemandirian III (51,428%), diikuti tingkat kemandirian II (25,714%), dan tingkat kemandirian IV (20,0%). Ini menunjukkan adanya peningkatan kemampuan pasien dalam mengelola penyakit hipertensinya secara mandiri. Kesimpulan : berdasarkan hasil penelitian didapatkan pengaruh yang signifikan terhadap peningkatan kemandirian pasien hipertensi di wilayah kerja Puskesmas Rawat Inap Ciranjang. Hal ini dibuktikan dengan hasil uji Wilcoxon Signed Rank Test yang menunjukkan nilai p=0,000 (p<0,05), dengan 88,6% responden mengalami peningkatan tingkat kemandirian setelah intervensi diberikan.
The Effectiveness of Diabetic Self-Management Education (DSME) on Dietary Habit, Obesity, and Physical Activity Among Patients with DM Type II Agow, Liana Lidia; Mendrofa, Fery Agusman Motuho; Sonhaji, Sonhaji
JURNAL INFO KESEHATAN Vol 22 No 2 (2024): JURNAL INFO KESEHATAN
Publisher : Research and Community Service Unit, Poltekkes Kemenkes Kupang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31965/infokes.Vol22.Iss2.1531

Abstract

Diabetes mellitus and metabolic disorders are the priority programs in Indonesia. There is one program to reduce the fatality impact of diabetes which is diabetic self-management education (DSME). This study aimed to examine the effectiveness of Diabetes Self-Management Education (DSME) on dietary habits, physical activity, and obesity.  This study is a quasi-experimental approach with one group pre-test post-test design. The sample in this study was 75 people with DM type II. The intervention for all samples was done for 4 sessions. Each session lasted 60 to 120 minutes/day with a maximum of 10 patients. The findings revealed that dietary habits were good from 56.0% to 69.3%, physical activity was good from 54.7% to 76.0%, and obesity decreased from 69.3% to 57.35, respectively for pre and post-test. The paired t-test result revealed that DSME correlates with dietary habits, physical activity, and obesity (obesity, physical activity, and dietary habit with p-values 0.024; 0.007; and 0.02, respectively). In conclusion, DSME has significantly influenced dietary habits, physical activity, and obesity. Education is crucial in promoting physical activity among individuals with diabetes. By enhancing self-efficacy, providing education on self-care behaviors, and emphasizing the importance of regular physical activity, these programs contribute to improving metabolic control, quality of life, and overall health outcomes in diabetic patients.
The Impact of Self Reminder Interactive (SRI) Application on Quality of Life, Compliance of anti-TB Drug, and Self Efficacy Among TB Patients Sriningsih, Sriningsih; Mendrofa, Fery Agusman Motuho; Sonhaji, Sonhaji
Ahmar Metastasis Health Journal Vol. 3 No. 4 (2024): Ahmar Metastasis Health Journal
Publisher : Yayasan Ahmad Mansyur Nasirah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53770/amhj.v3i4.245

Abstract

The impact of technology plays a significant role in health, including prevention and rehabilitation of Tuberculosis patients. One of the breakthroughs made to reduce pulmonary tuberculosis sufferers is through telenursing to improve patient behavior in preventing transmission of pulmonary tuberculosis. This study aimed to identify the influence of the Community Resources-based SRI (Self Reminder Interaction) Application on improving the quality of life, anti-TB drug Compliance, and Self-Efficacy among Pulmonary Tuberculosis patients. This study is a quasi-experiment research type with a nonequivalent control pre-test and post-test design. The sample in this study was selected using simple random sampling with a total of 50 respondents. The independent variables of this study were SRI application implementation, then the dependent variables included quality of life, self-efficacy, and anti-TB drug adherence.  The results of this study consist of the majority of respondents were aged 35 to 39 years old, female, and working as private laborers. The bivariate results found the significant impact of SRI application to increase quality of life, self-efficacy, and anti-TB drug adherence after. Among case groups, there is found significant improvement between pre and post-test after giving intervention. It can be concluded that the SRI application is significant in improving TB patient life. Future studies could add more predictors related to the accessibility of technology such as education level, income, and place of residence to explore the impact of such application in multivariate analysis.
Penurunan Nyeri Sendi Pada Lansia Dengan Terapi Relaksasi Autogenik Dan Terapi Guided Imagery Sonhaji, Sonhaji; Sawitry, Sawitry; Siahaya, Selgia
Jurnal Ilmiah Keperawatan STIKES Hang Tuah Surabaya Vol 16 No 1 (2021): March Edition
Publisher : Sekolah Tinggi Ilmu Kesehatan Hang Tuah Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30643/jiksht.v16i1.125

Abstract

Introduction: Elderly people face various health problems related to decreased body function, one of which is joint pain. Joint pain limits the range of motion of the elderly so that joints become stiff, have difficulty walking, and can cause disability. Joint pain causes the elderly to be unable to perform activities comfortably which results in decreased quality of life. Objectives: The Purpose to determine the effect of autogenic relaxation therapy and guided imagery therapy on joint pain in the elderly. Methods: The methods Used Quantitative Design with two group pre-test and post-test. The study used 16 respondents with a matched case-control sampling technique divided into two treatment groups with 8 respondents each. Results: The results of statistical analysis showed that there was no difference between autogenic relaxation therapy and guided imagery in the elderly with joint pain with a ρ-value of 0.558> 0.05. Conclusion: Autogenic relaxation and guided imagery are effective in reducing joint pain in the elderly.
Co-Authors Abdul Kadir Usri, Abdul Kadir Adi Pramono Agow, Liana Lidia AJI, BAYU Amrulloh, Ilham Barry Anang Amir Kusnanto Anang Amir Kusnanto Andiani, Lidia Annisa Dini Fathonah Ar-Ridho, Bayu Rahmiyarto Arief, Ulfah Mediaty Arief Atmoko, Dwi Aulia, Fatriana Dwi Bambang Haryadi Bunyamin Bunyamin Bunyamin Bunyamin Dani, Yulina Anggi Mawar Darti Djuharni Djafri, Taufik Djoko Sugiono Driana Leniwati Dwi Kustriyanti Edi Kurniawan Eko Supraptono Endah Pujiastuti Ernawati, Anik Fathonah, Annisa Dini Fery Agusman Fery Agusman Motuho Mendrofa Ghozali, Bahri Hakim, Sandy Maulana Nur Hakim Hanif Mauludin Hedher Tuakia Hidayattullah, Ardhana Luthfi Indraswari, Yulita Irawan Budi Prasetyo Kartika, Catharina Vira Khumaedi, Muhammmad Kuncahyo, Adhin Achmad Kurniawan, Galang Wahid Kusnanto, Anang Amir Lidia Andiani Lidia Andiani Linda Kusumawati Listiyaningsih, Agus Moh. Syadeli Mohamad Irfan, Mohamad Mohammad Syadeli Mohammad Syadeli Munfariqoh, Siti Muslichah Muslichah Musrifah Musrifah, Musrifah Nayyiroh, Lutfiatun Nilawati Tadjuddin Nissa, Khoirun Nugroho, Haries Anom Susetyo Aji Nunung Suzana Widiyanti Nur Alimin Azis Nur Alimin Aziz Nursaid Ong, Leonnard Prajoga, Uke Prastiwi, Fitria Hardiyanti Putri, Tiara Regina Rahayu, Iin Werdining Ramadhan, Ikfal Ramadhan Retno Apriliyanti Rimi Gusliana Mais Rina Apriliani Rizal Fauzi Said Sunardiyo Sani Pratiwi, Alya Saputra, Achbar Adi Sawitry, Sawitry Sa’adah, Lailatus Siahaya, Selgia Sigarlaki, Heni Siti Munfariqoh Siwi Dyah Ratnasari Siwi Ratna Soedarsono, Arybowo Sri Hartati Sri Lestari Sri Sayekti Sudirahayu, Ika Sugiharto, Didik Priyo Suhartoyo Suhartoyo, Suhartoyo Sukamta, Sri Sukamta Sukrina, Nur Fitri Sukrina Sunarto Sunarto Sunarto Sunarto Sunarto Sunarto Tachjudin Tachjudin Tukiman Tukiman Tumirin Uke Prajoga Uke Prayoga Yeri Sutopo Yupono Bagyo