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PENGARUH KOMPETENSI APARAT PENGELOLA KEUANGAN DESA, SISTEM PENGENDALIAN INTERNAL PEMERINTAH (SPIP), DAN PARTISIPASIMASYARAKAT TERHADAP AKUNTABILITAS PENGELOLAAN KEUANGANDESA DI KABUPATEN INDRAGIRI HILIR Akbar Ilham; Fitrios Ruhul; Supriono Supriono
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 7, No 2 (2020): (Juli - Desember 2020)
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

This study aims to determine (1) Does the competence of village financial management officials affect the accountability of village financial management, (2) Does the government's internal control system affect the accountability of village financial management, (3) Does community participation affect the accountability of village financial management.This study uses a questionnaire, the questionnaire is an instrument to obtain data by providing a list of questions that will be filled by respondents who were determined as research samples. The research sample is village officials who manage village finances, using the saturated sample method. The unit of analysis in this study consists of: Village Head, Secretary, and Kaur Element. So that the total sample in this study was 99 village officials. The analytical method used in the study is structural equation modeling (SEM) and the analysis instrument used is partial least squares (PLS) software.The results showed that the difficulty of competence of village financial management apparatus, the government's internal control system, and community participation affected the accountability of village financial management.Keywords: the competence of the village financial management apparatus, the government’s internalcontrol system, community participation
PENGARUH AKUNTABILITAS PUBLIK, TRANSPARANSI LAPORAN KEUANGAN, KOMITMEN ORGANISASI DAN KUALITAS SUMBER DAYA MANUSIA TERHADAP PENGELOLAAN KEUANGAN DESA (Studi Empiris Pada Desa-Desa di Kecamatan Concong, Kecamatan Kempas dan Kecamatan Keritang Kabupaten Indragiri Hilir) Rahmah Alfiani; Rasuli M.; Supriono Supriono
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 7, No 2 (2020): (Juli - Desember 2020)
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

This study aim to examine and to analyze the effect of public accountability, financial report transparency, organizational commitment and the quality of human resources on village financial management. The public accountability variable uses five indicators, namely legal accountability, process accountability, program accountability, policy accountability and financial accountability. The variable of financial report transparency uses four indicators, namely planning, implementation, supervision and accountability. The variable of organizational commitment uses three indicators, namely affective, sustainability and normative. The variable of human resource quality uses three indicators, namely knowledge, skills and attitudes. Meanwhile, the village financial management variable uses five indicators, namely planning, implementation, administration, reporting and accountability. This research includes quantitative research. The total population in this study were 128 village officials in the villages of Concong, Kempas and Keritang, Indragiri Hilir Regency. The sampling technique used was purposive sampling. Data measurement scale with Likert scale. The hypothesis were examined with multiple regression analysis approach and the statistical program used was SPSS 25. The results of this study indicate that public accountability, financial report transparency, organizational commitment and the quality of human resources have a direct and significant effect on village financial management.Keywords: Village Financial Management, Public Accountability, Transparency of Financial Statement, Organizational Commitment and Quality of Human Resources.
PERFORMA LITTER KELINCI-INDUK LOKAL YANG DIBERI PAKAN HIJAUAN UBI JALAR DISUPLEMENTASI SEJUMLAH KONSENTRAT BERBEDA Tarsono Tarsono; Najamudin Najamudin; Mustaring Mustaring; Yulius Duma; Supriono Supriono
Agroland: Jurnal Ilmu-ilmu Pertanian Vol 16, No 1 (2009)
Publisher : Universitas Tadulako

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Abstract

The study to identify the effects of different concentrate supplementation on the reproductive performance of the local rabbits fed with basal ration (i.e.: sweet potato forages – ad libitum) was carried out in Jono Oge village - Biromaru, Donggala–Central Sulawesi. The study used 12 multifarious does which were allocated to four treatments using a Randomized Block design (RBD).  The treatments were as follows: does fed with basal ration (R0); does fed with basal ration supplemented with concentrate at 1% (R1), 2% (R2), and 3% (R3) of body weights.  Litter sizes, weights at birth   and weaning of kids were then recorded.  Results showed that concentrate supplementation for the  local rabbits fed with basal ration of sweet potato forages did not significantly affect the litter size and  birth-weight of kids but the treatments did significantly affect their weaning-weights (21 day old).
Management of Autoimmune Hepatitis Supriono Supriono
The Indonesian Journal of Gastroenterology, Hepatology, and Digestive Endoscopy VOLUME 12, NUMBER 1, April 2011
Publisher : The Indonesian Society for Digestive Endoscopy

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24871/121201150-56

Abstract

Autoimmune hepatitis (AIH) is a necroinflammatory liver disease of unknown etiology. Although the pathogenetic mechanism of AIH is still unknown, an underlying genetic predisposition and the association of the disease with certain human leukocyte antigens (HLAs) have been suggested. The molecular mimicry has been proposed as a pathogenetic mechanism for AIH. The diagnosis of AIH is based on a constellation of clinical, serological, and histopathological findings. The International Autoimmune Hepatitis Group (IAIHG) proposed diagnosis criteria in 1993, which were revised in 1999. In 2008, the IAIHG decided to devise a simplified scoring system for wider applicability in routine clinical practice. Based on clinical and serological parameters, AIH cases have been categorized into three subtypes: type-1 AIH, type-2 AIH and type-3 AIH. The therapeutic guidelines of AIH include immunosuppressive agent with corticosteroid and usually in combination with azathioprine. Starting dose of prednisone monotherapy is 60 mg daily, which should be tapered slowly over a 1 week period to a maintenance dose of 20 mg daily. The other regimen is used in combination with azathioprine, prednisone dose is started at 30 mg and tapered 10 to 5 mg every week until a maintenance dose of 10 mg is achieved. Azathioprine is given at the dose of 50 mg daily. In the very few patients that do not tolerate or have significant side effects to gold standard therapy, alternative immunosuppressive drugs should be given. Other powerful immunosuppressive drugs and molecular interventions are being developed based on recent insights into pathogenic pathways, emerging pharmacologic agents, and new technologies. Keywords: autoimmune hepatitis, pathogenesis, diagnosis, management
Comparing the Effects of Genistein, Silymarin, Lecithin on Improved Liver Necrosis Induced by Paracetamol Toxic Dose Administration in Rattus novergicus Wistar Strain Syifa Mustika; Supriono Supriono; Bogi Pratomo; Harijono Achmad
The Indonesian Journal of Gastroenterology, Hepatology, and Digestive Endoscopy VOLUME 13, NUMBER 1, April 2012
Publisher : The Indonesian Society for Digestive Endoscopy

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (781.61 KB) | DOI: 10.24871/131201229-36

Abstract

Background: Paracetamol, a widely used antipyretic and analgesic drug has been known for its side effect of liver toxicity resulting from free radical formation leading to necrotic hepatocytes. Oral genistein may reduce lipid peroxidation and increase total antioxidant capacity in liver. The present study was aimed to compare the effects of administering genistein, silymarin and lecithin on improved necrotic hepatocytes in Wistar rats fed with toxic dose of paracetamol. Method: An experimental study was conducted at the Laboratory of Physiology and Anatomical Pathology, University of Brawijaya between May and September 2011. About 48 male rats were categorized into 4 groups. The first group was treated with 600 mg/kgBW of oral paracetamol. The other groups were treated with 600 mg/kgBW paracetamol and additional 2 mg/kgBW genistein, 50 mg/kgBW silymarin or 100 mg/kgBW lecithin. ALT, AST, bile acid, malondialdehyde (MDA) and glutation (GSH) levels were measured and centrilobular necrosis observed by histopathological examination. Data were analyzed statistically by ANOVA. Results: AST and ALT level were significantly lower in genistein group (p = 0.004 and p = 0.001). The lowest bile acid level was found in the lecithin group (p = 0.025); while lowest MDA level was found in silymarin group (p = 0.009). The highest GSH level was found in lecithin group (p = 0.001). The lowest percentage of centrilobular necrosis was found in genistein group (p = 0.001). Conclusion: Genistein, silymarin and lecithin supplementation improve liver necrosis induced by toxic dose of paracetamol. Among them, genistein is the most significant agent. Keywords: genistein, silymarin, lecithin, paracetamol, hepatotoxicity
Analisis Implementasi Sistem Manajemen Keselamatan dan Kesehatan Kerja di SMK Multi Karya Medan Supriono Supriono
JIKEM: Jurnal Ilmu Komputer, Ekonomi dan Manajemen Vol 2 No 2 (2022): JIKEM: Jurnal Ilmu Komputer, Ekonomi dan Manajemen
Publisher : Universitas Muhammadiyah Enrekang

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Abstract

Pendidikan pada dasarnya adalah suatu proses untuk membantu manusia dalam mengembangkan dirinya, sehingga mampu menghadapi segala perubahan dan permasalahan yang dihadapi. Sekolah Menengah Kejuruan menurut Undang-Undang Negara Republik Indonesia nomor 20 tahun 2003 tentang Sistem Pendidikan Nasional pasal 18 dijelaskan bahwa Pendidikan Kejuruan merupakan pendidikan menengah yang mempersiapkan peserta didik untuk bekerja pada bidang tertentu. Siswa SMK disiapkan untuk menjadi SDM yang relevan dengan kebutuhan dunia kerja, jenjang pendidikan sekolah menengah kejuruan merupakan penyelenggara pendidikan dan pelatihan bagi peserta didik. Dalam pendidikan di SMK siswa tidak hanya diberikan kemampuan hard skill namun siswa juga dituntut mempunyai kemampuan soft skill, salah satu nya adalah penerapan K3. Penerapan Sistem Manajemen K3 termasuk dalam kategori baik ini dipengaruhi beberapa faktor antara lain: Subyek menghadapi potensi bahaya secara langsung sehingga meningkatan kewaspadaan akan potensi bahaya, peran penyuluhan yang telah dilakukan, namun dalam penerapan K3 subyek karyawan menunjukan hasil yang kurang maksimal.
Faktor-Faktor Yang Mempengaruhi Audit Delay (Studi Kasus Pada Perusahaan LQ-45 Yang Terdaftar Di Bursa Efek Indonesia Tahun 2016-2020) Supriono Supriono; Dwi Fitriani
JURNAL EKONOMI DAN TEKNIK INFORMATIKA Vol 10 No 2 (2022): JURNAL EKONOMI DAN TEKNIK INFORMATIKA
Publisher : Politeknik Sawunggalih Aji

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37601/jneti.v10i2.213

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At this time the development of business in Indonesia is very rapid, this is indicated by the number of companies that have gone public and are listed on the Indonesia Stock Exchange (IDX). This development was also marked by the increase in the number of companies listed on the Indonesia Stock Exchange for five consecutive years, namely in 2016 there were 539 listed companies, in 2017 there were 574 companies listed, and in 2018 there were 629, in 2019 there were 668 companies. , and in 2020 there were 709 listed companies. Financial statements are something that is very important for the sustainability of a company, especially companies that have gone public. Companies that have gone public must be able to present financial statements that are able to provide good and relevant information for investors so that they can be used as a basis for making decisions by investors. The type of data used in this research is quantitative data. The data taken is from the annual financial statements of LQ-45 companies listed on the IDX for the 2016-2020 period. The data analysis technique used in this study uses descriptive statistics, classical assumption test and multiple regression analysis. The population in this study are LQ-45 companies listed on the Indonesia Stock Exchange for the 2016-2020 period, which are 34 companies. The technique used in sampling is purposive sampling The results of this study are, solvency has a negative and significant effect on audit delay, firm size has a negative and insignificant effect on audit delay, KAP reputation has a positive and insignificant effect on audit delay, type of industry has a negative and significant effect on audit delay, company age has a negative effect. and not significant to audit delay. Solvency, company size, KAP reputation, type of industry and age of the company together have a significant effect on audit delay.
Liver Regenerative and Hepatoprotective Effects OF Moringa Oleifera Extract in the Liver Fibrosis Animal Model Supriono Supriono
Journal of Global Pharma Technology Volume 12 Issue 06 (2020) June 2020
Publisher : Journal of Global Pharma Technology

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Abstract

Objective: This study was conducted to know the liver regenerative and hepatoprotective effects of Moringa oleifera (MO) in the animal models of liver fibrosis. Methods: The study was a randomized post-test only controlled group design. Male Rattus novergicus of liver fibrosis caused by induction of CCl4 was treated with extract of (MO). Histological of the liver tissue with hematoxylin and eosin (H&E) staining were investigated by a light microscope. We calculate the number of hepatocytes expressing MDA and cytokeratin-7 (CK-7) in liver tissue using the immunohistochemical analysis. Results: Induction of CCL4 for 14 weeks results in liver fibrosis (METAVIR score F-3) and improves by the administration of MO. The number of hepatocytes expressing MDA in liver fibrosis models sevenfold higher than normal models and significantly lower after treated with MO. ALT and AST in the treated models significantly lower than in the liver fibrosis models. On the other hand, the number of hepatocytes expressing CK-7 in both normal and liver fibrosis models was lower. The CK-7 significantly higher after the administration of MO. Many ductular reactions develop in the treated animal models. Conclusions: in our knowledge, this is the first study reported a liver regenerative effect of MO in the liver fibrosis, beyond its hepatoprotective effect. The mechanism of liver regenerative probably through a hepatic progenitor cell proliferation. Keywords: Moringa oleifera, liver fibrosis, liver regenerative, CK7, MDA.
Pengaruh Sikap Kasih Sayang Guru terhadap Prilaku Siswa Berbudi dan Hasil Belajar Siswa Azmi Yuliana; Supriono Supriono
JURNAL EDUKASI NONFORMAL Vol 4 No 1 (2023): Jurnal Edukasi Nonformal
Publisher : Universitas Muhammadiyah Enrekang

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Abstract

Penelitian ini bertujuan untuk menjelaskan pengaruh sikap kasih sayang guru Agama terhadap perilaku siswa yang berbudi pekerti dan hasil belajar siswa di SMP Negeri 3 Lubuk Pakam. Metode yang digunakan dalam penelitian ini adalah metode deskriptif kuantitatif. Sampel dalam penelitian ini diambil sebanyak 10% dari jumlah siswa-siswi SMP Negeri 3 Lubuk Pakam Tahun Pelajaran 2022/2023 dan diperoleh sampel 50 siswa.Teknik pengumpulan data yang digunakan angket, skala sikap, dan tes.Hasil analisis dari pengolahan data penelitian diketahui bahwa ada pengaruh positif dan signifikan antara sikap kasih sayang guru Agama terhadap perilaku siswa yang berbudi pekerti,semakin tinggi sikap kasih sayang guru Agama, maka semakin tinggi pula perilaku siswa yang berbudi pekerti contohnya, menanamkan rasa tolong menolong dan menghormati kepada siswa, serta pola hidup guru yang baik mampu meningkatkan kualitas karakter dan budi pekerti siswa dalam kehidupan sehari-hari. Serta ada pengaruh positif dan signifikan juga antara sikap kasih sayang guru Agama terhadap hasil belajar siswa, semakin tinggi pengaruh sikap kasih sayang guru Agama, maka semakin tinggi pula hasil belajar siswa contohnya, kasih sayang guru mampu meningkatkan semangat belajar siswa dalam memahami soal dan tugas Agam dengan percaya diri, serta aktif dalam kegiatan diskusi di kelas.
PENGARUH FAKTOR INTERNAL DAN EKSTERNAL TERHADAP KEPUTUSAN SISWA DALAM MEMILIH JURUSAN BISNIS DARING DAN PEMASARAN DI SMK NEGERI SEKAR KABUPATEN BOJONEGORO Supriono Supriono
Jurnal Pendidikan Tata Niaga (JPTN) Vol 10 No 1 (2022)
Publisher : Program Studi Pendidikan Tata Niaga Fakultas Ekonomika dan Bisnis Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (262.633 KB) | DOI: 10.26740/jptn.v10n1.p1619-1625

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh faktor internal dan eksternal terhadap keputusan siswa dalam memilih Jurusan Bisnis Online dan Pemasaran di SMK Negeri Sekar Kabupaten Bojonegoro. Sampel dalam penelitian ini adalah 110 mahasiswa Jurusan Bisnis Online dan Pemasaran Tahun 2017-2019. Teknik analisis yang digunakan dalam penelitian ini adalah analisis regresi linier berganda dengan menggunakan SPSS 22. Hasil penelitian menunjukkan bahwa terdapat pengaruh faktor internal dan eksternal secara simultan atau parsial terhadap keputusan siswa dalam memilih Jurusan Bisnis Online dan Pemasaran SMK Negeri Sekar Bojonegoro. Kabupaten. Faktor internal berpengaruh dominan terhadap keputusan siswa dalam memilih Jurusan Bisnis dan Pemasaran Online di SMK Negeri Sekar Kabupaten Bojonegoro. Kata Kunci: faktor eksternal; faktor internal; keputusan siswa
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