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All Journal Jurnal Ilmiah Akuntansi dan Keuangan (JIAN) Jurnal Ilmiah Kesehatan Sandi Husada (JIKSH)
jusrawati, jusrawati
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Economics, Econometrics & Finance Health Professions Medicine & Pharmacology Nursing Public Health Social Sciences

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Sistem Pengendalian Internal atas Siklus Penerimaan Kas Perusahaan Daerah Air Minum di Sulawesi Barat Jusrawati, Jusrawati; Dunakhir, Samirah
Jurnal Ilmiah Akuntansi dan Keuangan Vol 2, No 1 (2023): Februari
Publisher : Universitas Negeri Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (175.92 KB)

Abstract

 This study aims to determine the internal control system for the cash receipts cycle at PDAM Tirta Manakarra, Mamuju Regency. This study uses a qualitative method. Internal control system over the cash receipts cycle as a single variable. The population in this study is the quality standard of PDAM Tirta Manakarra, Mamuju Regency, while the samples are documents related to the cash receipts cycle at PDAM Tirta Manakarra, Mamuju Regency, for the 2021 fiscal year. Data collection was carried out using observation, documentation, and interview techniques. Data analysis was performed by comparative descriptive analysis. The results showed that 82% of the 5 internal control indicators according to COSO contained 17 sub-indicators where 14 of the same sub-indicators and 3 different sub-indicators with internal control over the cash receipts cycle at PDAM Tirta Manakarra, Mamuju Regency. Penelitian ini bertujuan untuk mengetahui sistem pengendalian internal atas siklus penerimaan kas pada PDAM Tirta Manakarra Kabupaten Mamuju. Penelitian ini menggunakan metode kualitatif. Sistem pengendalian internal atas siklus penerimaan kas sebagai variabel tunggal. Populasi dalam penelitian ini adalah standar mutu PDAM Tirta Manakarra Kabupaten Mamuju, sedangkan sampel adalah dokumen yang terkait dengan siklus penerimaan kas pada PDAM Tirta Manakarra Kabupaten Mamuju tahun buku 2021. Pengumpulan data dilakukan dengan menggunakan teknik observasi, dokumentasi, dan wawancara. Analisis data dilakukan dengan analisis deskriptif komparatif. Hasil penelitian menunjukkan kesesuaian sebesar 82% dari 5 indikator pengendalian internal menurut COSO yang didalammnya terdapat 17 sub indikator dimana 14 sub indikator yang sama dan 3 sub indikator yang berbeda dengan pengendalian internal atas siklus penerimaan kas pada PDAM Tirta Manakarra Kabupaten Mamuju.Keywords:  COSO, penerimaan kas, sistem pengendalian internal
Urban Rural Inequities in Breastfeeding Practices in Low- and Middle-Income Countries: A Scoping Review Herlianty, Herlianty; Jusrawati, Jusrawati; Sri Dahrianti, Evi; Mpazo, Brenda
Jurnal Ilmiah Kesehatan Sandi Husada Vol. 15 No. 1 (2026): January - June
Publisher : LPPM Politeknik Sandi Karsa, South Sulawesi, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35816/jiksh.v15i1.244

Abstract

Introduction: Breastfeeding is a critical intervention for reducing infant morbidity and mortality and improving maternal health outcomes. Despite global recommendations supporting early initiation and exclusive breastfeeding, substantial disparities persist across low- and middle-income countries (LMICs), particularly between urban and rural populations. Urban–rural inequities reflect complex structural, socioeconomic, and cultural determinants that influence breastfeeding practices beyond maternal knowledge. This scoping review aimed to systematically map evidence on urban–rural differences in breastfeeding practices in LMICs and to identify key determinants contributing to these disparities. Research Methodology: A scoping review was conducted following Arksey and O’Malley’s framework and the Joanna Briggs Institute guidelines, with reporting aligned to PRISMA-ScR. Four databases (PubMed, Scopus, CINAHL, and ProQuest) were searched for studies published between 2015 and 2025. Eligible studies were original research conducted in LMICs that compared breastfeeding outcomes across urban and rural settings. Data were extracted, charted, and synthesised narratively. Results: Seven cross-sectional studies from Ethiopia, Tanzania, Lao PDR, Indonesia, Nigeria, Niger, and Sierra Leone were included. Most studies demonstrated a higher prevalence of early initiation and exclusive breastfeeding in rural areas despite limited health service access. Urban residence, increasing infant age, caesarean delivery, maternal employment, and exposure to formula marketing were consistently associated with suboptimal breastfeeding. Conclusion: Urban–rural disparities in LMICs are driven by structural and contextual inequities rather than maternal intention alone. Policies should prioritise breastfeeding-friendly workplace regulations, enforcement of the International Code of Marketing of Breast-milk Substitutes, and culturally responsive maternal support systems.
Co-Authors Dunakhir, Samirah Herlianty, Herlianty Mpazo, Brenda Sri Dahrianti, Evi