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MENAKAR KUALITAS INFORMASI LAPORAN KEUANGAN PEMERINTAH DAERAH MELALUI FAKTOR-FAKTOR PENENTUNYA (Studi Empiris pada SKPD di Kota Semarang) Intan Ayuningtyas; Ardiani Ika Sulistyawati; , Arief Himmawan Dwi Nugroho
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 2 No. 1 (2022): Maret : Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (342.384 KB) | DOI: 10.55606/jaem.v2i1.109

Abstract

This research aims to test and analyze the influence of internal control systems, information technology utilization, human resources quality, implementation good governance, and human resource capacity toward the quality of the financial information of local government. The sample in this research were employees of the finance department at SKPD in Semarang. Sampling techniques carried out by purposive sampling method that produces 124 samples to be processed. The analysis method used in this research is a quality test of data, classic assumptions test, hypothesis test and multiple linear regression analysis with SPSS program. The results show that the partial implementation of information technology utilization and human resources quality have a positive effect on the quality of local government financial reporting information, while the use of internal control systems, implementation good governance, and human resource capacity does not have an effect on the quality of local government financial reporting information. While simultaneously the analyze the influence of internal control systems, information technology utilization, human resources quality, implementation good governance, and human resource capacity together affect the quality of the financial information of local government.
The Analysis Study of Effect of Vitamin D Supplementation to Cognition in Older Adults : A Comprehensive Systematic Review Intan Ayuningtyas; Radiasti Maharani; Risca Hijrianti; Charles Sanjaya Seikka
The International Journal of Medical Science and Health Research Vol. 9 No. 4 (2025): The International Journal of Medical Science and Health Research
Publisher : International Medical Journal Corp. Ltd

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70070/wrh0zh53

Abstract

Background: Cognitive decline is a significant public health concern among older adults, affecting memory, executive function, and overall quality of life. This systematic review aims to provide a comprehensive analysis of the current evidence on the effects of vitamin D supplementation on cognition in older adults. Methods: The study followed PRISMA 2020 guidelines, reviewing English-language publications from 2015 to 2025. Editorials, duplicate reviews from the same journal, and papers lacking a DOI were excluded. The literature search was conducted using PubMed, SagePub, SpringerLink, and Google Scholar. Result: A total of 2,172 articles were initially identified through online databases (PubMed, SagePub, SpringerLink, and Google Scholar). After three rounds of screening, eight relevant studies were selected for full-text analysis. Conclusion: Vitamin D supplementation shows potential in improving cognitive function in older adults, especially those with insufficiency or impairments. However, further research with larger, long-term trials is needed to define optimal doses, timing, and cognitive domains for supplementation benefits.
MENAKAR KUALITAS INFORMASI LAPORAN KEUANGAN PEMERINTAH DAERAH MELALUI FAKTOR-FAKTOR PENENTUNYA (Studi Empiris pada SKPD di Kota Semarang) Intan Ayuningtyas; Ardiani Ika Sulistyawati; , Arief Himmawan Dwi Nugroho
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 2 No. 1 (2022): Maret : Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jaem.v2i1.109

Abstract

This research aims to test and analyze the influence of internal control systems, information technology utilization, human resources quality, implementation good governance, and human resource capacity toward the quality of the financial information of local government. The sample in this research were employees of the finance department at SKPD in Semarang. Sampling techniques carried out by purposive sampling method that produces 124 samples to be processed. The analysis method used in this research is a quality test of data, classic assumptions test, hypothesis test and multiple linear regression analysis with SPSS program. The results show that the partial implementation of information technology utilization and human resources quality have a positive effect on the quality of local government financial reporting information, while the use of internal control systems, implementation good governance, and human resource capacity does not have an effect on the quality of local government financial reporting information. While simultaneously the analyze the influence of internal control systems, information technology utilization, human resources quality, implementation good governance, and human resource capacity together affect the quality of the financial information of local government.