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All Journal Jurnal Samudra Ekonomi dan Bisnis Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Journal of Aafiyah Health Research (JAHR)
Gayatri Gayatri
Fakultas Ekonomi Dan Bisnis Universitas Udayana
Religion Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Health Professions Public Health Social Sciences

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Factors That Influence the Accountability of Village Fund Management with Individual Morality as a Moderating Variable Dewi, Ni Putu Wina Purnama; Sujana, I Ketut; Gayatri, Gayatri; Ratnadi, Ni Made Dwi
Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences Vol 5, No 1 (2022): Budapest International Research and Critics Institute February
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i1.4228

Abstract

Globalization is an opportunity and a challenge that must be faced by all citizens of the world, including Indonesia. The development of increasingly advanced information and communication technology will have a positive or negative impact on the sovereignty of a nation. In addition, globalization also makes access to information easier and faster to spread throughout the country, creating global transparency where the physical boundaries of a country's sovereignty are threatened with various disturbances and obstacles. This study uses a normative juridical approach aimed at knowing more about state defense education and its urgency in the era of society 5.0, so in order to maintain the integrity and sovereignty of the Indonesian state from various bad things caused by the development of globalization, through an integrated state defense approach in learning Citizenship at various levels of education in Indonesia is expected to foster the spirit of nationality for the next generation to always maintain the integrity of the unitary state of the Republic of Indonesia, because basically the effort to defend the country is an obligation for all citizens, which is carried out with full responsibility and is willing to sacrifice in service. to the state and nation, as for several important points contained in the concept of state defense including planning, governance, training management, learning methods, enrichment and deepening as well as real practices that can be developed in real life. nation and state, while the characteristics of students in practicing the concept of defending the state are maximizing time as good students and obeying all norms and laws that apply in Indonesia, then having good morals and attitudes, and balanced with noble national insight .
Effectiveness of Implementation of Siskeudes And Financial Reports of Village Funds in Rejang Lebong Regency Sinta, Dwi; Gayatri, Gayatri
Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 2 No. 3 (2021): JULI
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emak.v2i3.92

Abstract

This research was conducted in Rejang Regency which aims to see how effective the application of village financial information system to village fund financial statements. This research is useful as an evaluation material for local governments in placing human resources engaged in financial management on the other hand information systems help operators in making financial reporting effectively, appropriately and financial reporting in accordance with village government accounting standards. The method used is a simple regression method with the retrieval of questionnaire sampel with predefined criteria. From the results of the dissemination of questionnaire data that can be processed as many as 67 questionnaires. The results of a simple regression test in the study with a value of F count 19,833 with a significance level of 0.000 < 0.005 means that in the study can be used to predict the variable effectiveness of the implementation of siskeudes and financial statements of village funds in other words, namely the implementation of the Village Financial Information System on the financial statements of village funds in an effective manner. Korelasi of 0.484 and coefficient of determination (Rsquare) of 0.243 can be concluded the influence of variable effectiveness of the implementation of siskeudesn on the financial report of village funds by 24.4%.
Financial Fraud Scandal: Motivasi, Konsekuensi dan Upaya Memerangi Fraud Suryandari, Ni Nyoman Ayu; Gayatri, Gayatri
Jurnal Samudra Ekonomi dan Bisnis Vol 13 No 2 (2022)
Publisher : Fakultas Ekonomi Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jseb.v13i2.4412

Abstract

The article aims to determine the motivation, consequences and efforts to reduce fraud. The socio-economic impact of the scandal determines whether regulation becomes fundamentally tighter. This study uses a systematic literature review approach with a population of 235 articles published in reputable international journals. Based on the predetermined criteria, sixteen articles were obtained as research samples. As many as 62.5 percent of the articles discussed reviewed the Enron case because it was considered a case that shocked the world, involving companies and public accounting firms that were considered independent parties. The urge to commit fraud can be seen from the internal and external aspects of the company. The consequences of fraud that occur can drag the company and auditors as independent parties. The need for efforts to minimize the occurrence of fraud includes improvements to the company, improvements to the criminal and legislative processes and improvements to individual morality.
Etnografi Penyakit Diabetes Melitus (Penyakit Gula/Kencing Manis) pada Suku Mandar: Ethnography of Diabetes Mellitus (Sugar Disease) in the Mandar Tribe Gayatri, Gayatri; Arman, Arman; Yuliati, Yuliati
Journal of Aafiyah Health Research (JAHR) Vol. 6 No. 2 (2025): JULY-DECEMBER
Publisher : Postgraduate Program in Public Health, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52103/jahr.v6i2.2016

Abstract

ABSTRAK Latar Belakang: Diabetes Melitus (DM) adalah penyakit infeksi degeneratif, yaitu penyakit yang disebabkan oleh kemampuan atau konstruksi jaringan atau organ yang terus berkurang seiring waktu karena usia yang cukup tua atau keputusan gaya hidup. Sesuai laporan World Health Organization (WHO) mengatakan pada tahun 2010 terdapat 1,0 juta orang yang meninggal akibat diabetes dengan prevalensi sekitar 2,0% dan pada tahun 2012 tercatat ada 1,5 juta orang yang meninggal akibat DM dengan kesamaan sekitar 2,0%. 0,7% dari semua kematian terjadi di negara agraris termasuk Indonesia. Tujuan: Untuk mengetahui gambaran permasalahan budaya pada suku mandar tentang diabetes melitus. Metode: Jenis penelitian menggunakan penelitian kualititatif dengan pendekatan etnografi jumlah informan dalam penelitian ini sebanyak 14 informan terdiri dari satu inforan kunci dan 13 informan utama. Tekhnik pengambilan sampel dengan menggunakan snowball sampling atau pengambilan sampel bola salju. Hasil: Masyarakat suku mandar sangat memahami tentang penyakit diabetes (penyakit gula/penyakit kencing manis) melitus dari pengertian dan penyebab diabetes melitus, Masyarakat suku mandar mampu mengetahui gejala dan tanda penyakit diabetes melitus, pencegahan penyakit diabetes melitus pada masyarakat suku mandar dilakukan dengan mengontrol pola makan, aktifitas fisik dan gaya hidup sehat, pengobatan diabetes melitus pada masyarakat suku mandar dilakukan dengan cara medis dan cara tradisional.  ABSTRACT Background: Diabetes Mellitus (DM) is a degenerative infectious disease, which is a disease caused by the ability or construction of tissues or organs that continue to decrease over time due to old enough age or lifestyle decisions. As per the World Health Organization (WHO) report, in 2010 there were 1.0 million people who died from diabetes with a prevalence of about 2.0% and in 2012 there were 1.5 million people who died from DM with a similarity of about 2.0%. 0.7% of all deaths occurred in agrarian countries including Indonesia. Objective: To find out the description of cultural issues in the Mandar tribe about diabetes mellitus. Method: This type of research uses qualitative research with an ethnographic approach. The number of informants in this study were 14 informants consisting of one key informant and 13 main informants. The sampling technique uses snowball sampling or snowball sampling. Results: Mandarese people really understand about diabetes mellitus (sugar disease / diabetes) mellitus from the definition and causes of diabetes mellitus, Mandarese people are able to know the symptoms and signs of diabetes mellitus, prevention of diabetes mellitus in Mandarese people is done by controlling diet, physical activity and a healthy lifestyle, treatment of diabetes mellitus in Mandarese people is done by medical and traditional methods.
Co-Authors A.A. Putri Pintari Dewi Agus Krisna Saputra Anak Agung Gde Putu Widanaputra Anak Agung Gde Wimba Wardhana Anak Agung Ngurah Bagus Dwirandra Arman Arman Ayu Ariani Dewa Gede Wirama Dewi, Ni Putu Wina Purnama Herkulanus Bambang Suprasto I Gst Ayu Putu Bunga Valentina I Gusti Ayu Made Asri Dwija Putri I Gusti Ngurah Agung Suaryana I Gusti Ngurah Eka Partama I Kadek Edi Rian Trisna I Kadek Rama Artikanaya I Ketut Sujana I Made Dwi Darma Artanaya Ida Ayu Candra Apsari Manuaba Ida Ayu Chintya Utami Dewi Ida Ayu Made Dwiki Paramitha Ika Putri Adnyani Ike Faradina K. Budiartha Kadek Danu Dwika Riyatna Komang Putra Suardana Luh Gede Ardi Tresnayani Luh Putu Sita Dewi Luh Wulan Permatasari Made Gede Wirakusuma Made Laksmi Cintya Pucangan Made Yenni Latrini Maria Meiatrix Ratna Sari N.L.S. Widhiyani Ni Gusti Ayu Gayatri Ni Kadek Astri Winanti Ni Kadek Melina Pebriyanti Ni Kadek Novita Madani Ni Ketut Rasmini Ni Komang Ayu Julia Praba Dewi Ni Komang Maya Antari Ni Made Dwi Ratnadi Ni Nyoman Ayu Suryandari Ni Nyoman Widiasih Ni Putu Ayu Devi Yanti Ni Putu Ayu Nirvana Setyawati Ni Putu Laksmi Narayanti Ni Putu Wanda Anggeliana Putri Ni Wayan Sekar Andiani Nyoman July Wiradiputra Nyoman Ratna Candradewi Pande Kadek Ary Raditya Permadi Pria Juni Prasetya Putu Amanda Yadiari Putu Ika Sawitri Sinta, Dwi Thahira Qarimma Nursabilla Timtom Bagus Pradana Pinto Tut Madiguna Agung Wiwik Handayani Yuliati -