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All Journal Jurnal Mahasiswa Bimbingan Konseling Kompak : Jurnal Ilmiah Komputerisasi Akuntansi Jurnal Kebijakan dan Pengembangan Pendidikan Jurnal Fisika FLUX Jurnal Pengembangan Teknologi Informasi dan Ilmu Komputer Imajiner: Jurnal Matematika dan Pendidikan Matematika Jurnal Ilmiah Permas: Jurnal Ilmiah STIKES Kendal Jurnal Ilmiah Matematika dan Pendidikan Matematika (JMP) Jurnal Guru Dikmen & Diksus Aceh Anthropological Journal JURNAL PENDIDIKAN DASAR FLOBAMORATA Jurnal Pengabdian Masyarakat Bestari (JPMB) International Journal of Hydrological and Environmental for Sustainability Oryza: Jurnal Agribisnis dan Pertanian Berkelanjutan Perigel: Jurnal Penyuluhan Masyarakat Indonesia Surakarta English and Literature Journal Journal of Accounting Taxing and Auditing (JATA) Indonesian Nursing Journal Maqamat: Jurnal Ushuluddin dan Tasawuf Jurnal Ilmiah Akuntansi dan Keuangan Jurnal Manajemen dan Usahawan Indonesia JURNAL PENA PAUD Penelitian Gizi dan Makanan (The Journal of Nutrition and Food Research)
Dwi Anggraeni
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Pengaruh Umur Perusahaan, Financial Distress, dan Opini Audit Terhadap Audit Delay (Studi pada Perusahaan Properti dan Real Estate yang Terdaftar di BEI Periode 2020-2022) Anggraeni, Dwi; Wafa, Zaenal
Jurnal Ilmiah Akuntansi dan Keuangan Vol. 13 No. 2 (2024): Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : LP3M Universitas Putra Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32639/hztwth74

Abstract

Properti dan real estate merupakan salah satu sektor yang mengalami keterlambatan penerbitan laporan keuangan dan menduduki posisi tinggi setiap tahun, akibat terbatasnya aktivitas bisnis. Pada periode tersebut, banyak masyarakat mengalami perubahan perilaku dan cenderung berhati-hati dalam bertransaksi. Penelitian ini bertujuan untuk menganalisis dan menguji pengaruh umur perusahaan, financial distress, dan opini audit terhadap audit delay. Populasi dalam penelitian ini adalah sektor perusahaan properti dan real estate yang terdaftar di Bursa Efek Indonesia pada 2020-2022. Sampel dalam penelitian ini berjumlah 85 perusahaan. Jenis data penelitian adalah data kuantitatif yang dianalisis menggunakan analisis statistik deskriptif, uji multikolinearitas, uji regresi logistik biner, serta uji outlier. Hasil dari penelitian menunjukkan bahwa umur perusahaan dan financial distress tidak berpengaruh terhadap audit delay. Sedangkan opini audit menunjukkan adanya pengaruh terhadap audit delay.
BREAK EVEN POINT SEBAGAI ALAT PERENCANAAN LABA Anggraeni, Dwi
Journal of Accounting Taxing and Auditing (JATA) Vol 5, No 2 (2024)
Publisher : Universitas Mitra Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57084/jata.v5i2.1856

Abstract

AbstractThis research is to analyze the break even point implemented by PT. Sinar Baru in Teluk Betung so that it can be used as a planning tool. To achieve this, data collection techniques are used through: observation, interviews and documentation, using data analysis techniques using the BEP formula, margin of safety, and margin contribution. Based on the BEP calculation results which show that the company selling coffee does not make a profit and does not experience a loss, it is better for PT. Sinar Baru must consider appropriate estimates or actions. Based on the results of the margin of safety analysis, it shows that when real sales are less or deviate (from planned sales) the company will experience losses. So, it can be said that the smaller the margin of safety means the faster the company experiences losses. Keywords: Bank Health Level, Profit Planning, Margin Of Safety AbstrakTujuan dari penelitian ini adalah untuk menganalisis break even point yang diterapkan oleh PT. Sinar Baru di Teluk Betung sehingga dapat digunakan sebagai alat perencanaan. Untuk mencapai hal ini tujuannya, teknik pengumpulan data yang digunakan melalui : observasi, wawancara dan dokumentasi, menggunakan teknik analisis data dengan menggunakan rumus BEP, margin of safety, dan margin kontribusi. Berdasarkan hasil perhitungan BEP yang menunjukkan bahwa perusahaan penjualan kopi tersebut tidak memperoleh keuntungan dan tidak mengalami kerugian, maka anda sebaiknya PT. Sinar Baru harus mempertimbangkan perkiraan atau tindakan yang tepat memperkirakan. Berdasarkan hasil analisa margin of safety menunjukkan bahwa pada saat penjualan riil kurang atau menyimpang (dari penjualan yang direncanakan) perusahaan akan mengalami kerugian. Jadi, bisa dikatakan bahwa semakin kecil margin of safety berarti semakin cepat perusahaan mengalami kerugian kasus ini adalah penurunan penjualan yang nyata Kata Kunci : BEP, Perencanaan Laba, Margin Of Safety 
AUDIT INTERNAL ATAS KUALITAS PELAPORAN KEUANGAN Anggraeni, Dwi
Journal of Accounting Taxing and Auditing (JATA) Vol 5, No 1 (2024)
Publisher : Universitas Mitra Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57084/jata.v5i1.1871

Abstract

AbstractThe purpose of this research is to determine the implementation of internal audits at Ketapang Community Health Centers to determine the quality of financial reporting, and to determine the influence of internal audits on the quality of financial reporting. This research is based on information that the results of the audit carried out by the Banjar City Inspectorate regarding financial reporting received a Fair With Exceptions (WDP) opinion. The data analysis method used in this research is a quantitative analysis method, where to achieve the research objective, namely analyzing the influence of internal audit on the quality of financial reporting, is by using simple regression analysis. The research results show that the implementation of internal audits and the quality of financial reporting at the Ketapang Community Health Center is very good. In line with the hypothesis and previous research, the test results show that there is a significant influence of internal audit on the quality of financial reporting Keywords: Internal audit, quality of financial reporting  AbstrakTujuan dari penelitian ini adalah untuk mengetahui pelaksanaan audit internal di Puskesmas ketapang untuk mengetahui kualitas pelaporan keuangan, dan untuk mengetahui pengaruh audit internal terhadap kualitas pelaporan keuangan. Penelitian ini didasarkan adanya informasi bahwa hasil audit yang dilakukan oleh inspektorat kota banjar terhadap pelaporan keuangan mendapatkan opini Wajar Dengan Pengecualian (WDP). Metode analisis data yang dipakai dalam penelitian ini adalah metode analisa kuantitatif, di mana untuk mencapai tujuan penelitian yaitu menganalisis pengaruh audit internal terhadap kualitas pelaporan keuangan adalah dengan menggunakan analisis regresi sederhana. Hasil penelitian menunjukan bahwa pelaksanaan audit internal dan kualitas pelaporan keuangan di Puskesmas ketapang sudah sangat baik. Sejalan dengan hipotesis danpenelitian terdahulu, hasil pengujian menunjukan bahwa terdapat pengaruh yangsignifikan audit internal terhadap kualitas pelaporan keuangan Kata Kunci : Audit internal, kualitas pelaporan keuangan
DETERMINAN KEMAMPUAN MOTORIK ANAK BERUSIA 2-5 TAHUN: STUDI KASUS DI KELURAHAN KEBON KALAPA BOGOR Indri Yunita Suryaputri; Bunga Ch Rosha; Dwi Anggraeni
Penelitian Gizi dan Makanan (The Journal of Nutrition and Food Research) Vol. 37 No. 1 (2014)
Publisher : Persagi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22435/pgm.v37i1.4007.43-50

Abstract

ABSTRACTAge under of five years is an important period in child. At this period a child has a pattern of rapid growth and development. One aspect to measure development is child motoric ability wich is affected by a number of factors including nutritional status. The aim of the study was to measure the association between nutritional status and delay of motoric developmet. Participants of the study were 100 children 2-5 years old in Kebon Kalapa, Bogor. Logistic regression analysis to explore risk for delay of motoric development were performed. Results of the study observed that risks for motoric development were absence of motoric stimulation (OR 4.39; CI 1.43-13,51), younger age group (OR 3.81; CI 1.46-9.91) and working mother (OR 3.43; CI 1.16-10.15). The study concluded that children who had toys for motoric stimulation and mother having spent time more for taking care to child, and motoric stimulation at early age would lower delayed motoric development.Keywords: nutritional status, motoric development, motoric stimulationABSTRAKMasa anak di bawah usia lima tahun (balita) merupakan masa penting dalam hidup, pada masa ini anak memiliki pola pertumbuhan dan perkembangan yang cepat. Salah satu aspek perkembangan yang perlu diperhatikan ialah perkembangan kemampuan motorik. Berbagai faktor termasuk faktor status gizi dapat mempengaruhi perkembangan kemampuan motorik anak balita. Penelitian ini bertujuan untuk memberikan informasi hubungan antara status gizi dengan keterlambatan perkembangan motorik anak. Partisipan penelitian ini adalah sebanyak 100 anak usia 2-5 tahun di Kebon Kalapa, Bogor. Regresi logistik digunakan untuk mengetahui risiko keterlambatan perkembangan motorik anak. Penelitian ini memperlihatkan bahwa faktor risiko keterlambatan perkembangan motorik anak antara lain tidak adanya stimulasi motorik (OR 4.39; CI 1.43-13,51), kelompok usia yang lebih muda, (OR 3.81; CI 1.46-9.91) serta ibu yang bekerja (OR 3.43; CI 1.16-10.15). Kesimpulan penelitian adalah bahwa anak yang memiliki mainan stimulasi motorik serta ibu yang menyediakan waktu untuk mengasuh dan memberikan stimulasi kemampuan motorik anak pada usia dini akan menurunkan risiko anak untuk mengalami keterlambatan perkembangan motorik [Penel Gizi Makan 2014, 37(1): 43-50]Kata kunci: status gizi, perkembangan motorik, stimulasi motorik
Peningkatan Kecerdasan Kinestetika Anak TK B Dengan Menggunakan Kegiatan Gerak Ritmik Hariyani, Indaria; Anggraeni, Dwi
JURNAL PENA PAUD Vol. 3 No. 2 (2022): DECEMBER
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/penapaud.v3i2.25576

Abstract

Salah satu permasalahan saat obsevasi di TK Kemala Bhayangkari 82 Surabaya ini adalah pada kegiatan senam dan menari, rata- rata anak kurang mampu untuk melakukan gerak yang disesuaikan dengan irama musik dengan baik dan benar dengan alasan bosan, capek dan malas, yang kemudian di teruskan dengan bermain sendiri atau mengganggu teman. Tujuan penelitian ini untuk mendeskripsikan penggunaan kegiatan gerak ritmik dalam meningkatkan kecerdasan kinestetika anak B TK Kemala Bhayangkari 82 Surabaya. Penelitian memakai pendekatan diskriptif kualitatif. Data dan analisis menggunakan kajian reflektif, partisipasi serta kolaboratif. Jenis penelitian memakai penelitian tindakan kelas menggunakan 2 siklus serta tiap siklusnya dilaksanakan melalui 2 kali pertemuan. Untuk siklus pertama kecerdasan kinestetika anak mendapatkan prosentase 49% dari 20 anak yang ada, da siklus kedua peningkatan kecerdasan knestetika anak meningkat menjadi 83%. Jadi dapat disimpulkan yakni kegiatan gerak ritmik bisa meningkatkan kecerdasan kinestetika anak kelompok B TK Kemala Bhayangkari 82 Surabaya.
Analysis of The Affixation Process in The Second Victory Novel by Morris West Tsania Chairunnisa; Dwi Anggraeni; Putri Marshanda; Jumanto Jumanto
Surakarta English and Literature Journal Vol 7, No 1 (2024): FEBRUARY
Publisher : University of Surakarta

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

Abstract

This article has explored the affixation process in the novel The Second Victory by Morris West. Affixation is a morphological process where bound morphemes or affixes are added to create diverse forms of a word. In this study, the researchers analyzed the process of affixation in the novel. This process was researched to be a source of information for readers who want to learn the process of affixation through the explanation of the base word and its affixes. This research aimed to identify the affixes and suffixes present in the novel. The researchers chose Morris West’s The Second Victory because many of Morris West’s works are set in the 40s, which makes readers feel curious about the novel. The qualitative method within analyses of existing verbal data was employed in this research. The researchers found 104 data containing 15 prefixes and 89 suffixes, with a total presentation of 100%. In this novel, the prefix that dominated was RE- which means again to indicate repetition, while the suffix that dominated was -LY which is used to form an adjective from a noun. Using novels as a medium for learning is very effective, especially for people who like to read; therefore, the results of this study can be used to easily identify prefixes and suffixes both in terms of meaning and process in literary works.
Analisis Metode Springate Dalam Memprediksi Kebangkrutan Pada Perusahaan Asuransi Yang Terdaftar  di BEI Purwantoro, Aletha Kevina Putri; Nadia, Ananta Arta; Anggraeni, Dwi; Alamsyah, Naditha Ersa Auryn; Ramadhan, Yanuar
Kompak :Jurnal Ilmiah Komputerisasi Akuntansi Vol. 18 No. 2 (2025): Kompak : Jurnal Ilmiah Komputerisasi Akuntansi
Publisher : Universitas Sains dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/kompak.v18i2.2901

Abstract

Unstable financial conditions in insurance companies can serve as an early indicator of potential bankruptcy, which may have wide-ranging impacts on policyholders, shareholders, and the overall stability of the financial sector. Therefore, early detection of bankruptcy risk is critically important. This study aims to evaluate the effectiveness of the Springate model in identifying potential bankruptcy among insurance companies listed on the Indonesia Stock Exchange during the 2022–2024 period. The Springate model was chosen due to its simplicity and its ability to provide quantitative insights into a company's financial condition. Data were collected from the annual financial statements of 16 companies selected through purposive sampling based on the completeness and consistency of their financial reporting. The model applies the S-Score calculation as the basis for classifying companies into financial distress or non-financial distress categories. The analysis revealed that six companies consistently exhibited signs of financial difficulty, with three of them identified as being in a state of financial distress for three consecutive years. Meanwhile, the other ten companies demonstrated stable and healthy financial conditions throughout the observation period. These findings indicate that the Springate model is reasonably practical as an early detection tool for bankruptcy risk, particularly in the insurance sector, which is influenced by various internal factors such as risk management, as well as external factors like economic fluctuations and government regulations. Therefore, this model can be utilized as a decision-support tool for both management and investors in making strategic financial decisions.
Co-Authors Abdullah Akhyar Nasution Aditya Nanda Pratama Alamsyah, Naditha Ersa Auryn Amanda Setiorini Anak Agung Gede Sugianthara Ariadhy, Suseno Aryo Andri Nugroho Bunga Ch Rosha Chairunnisa, Tsania Dede Komarudin Djoko Purnomo HARIYANI, INDARIA Herlambang , Admaja Dwi Indri Yunita Suryaputri Jumanto Jumanto Jumanto Jumanto, Jumanto Koko Prasetyo Kunsianah kunsianah Kunsianah Kunsianah Liza Wijaya Lu’lu Ul Isma Muzayyin Marshanda, Putri Maryani, Sri Mida Yanti, Mida Mohamad Arif Hidayat Nadia, Ananta Arta Nafiatul Nurazizah Najlatun Naqiyah Nur Salam Pamela Khristi Purwantoro, Aletha Kevina Putri Putri Marshanda Rizky Prasetya6 RR. Ella Evrita Hestiandari Siregar, Rahmat Nawi Sismanto Sismanto Siti Musyarofah Tengku Ezni Balqiah Teuku Kemal Fasya Tri Afirianto, Tri Tsania Chairunnisa Utomo, Ananda Setyabudi Wafa, Zaenal Yanuar Ramadhan Zevania Situmorang