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PENGARUH STRATEGIC COSTING SEBAGAI STRATEGIC MANAGEMENT ACCOUNTING TECHNIQUES TERHADAP COMPETITIVE ADVANTAGE DAN ORGANIZATIONAL PERFORMANCE Cynthia Cynthia
Business Accounting Review Vol 3, No 1 (2015): BUSINESS ACCOUNTING REVIEW
Publisher : Business Accounting Review

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The purpose of this study was to test the affect of Strategic Costing on Organizational Performance through Competitive Advantage that acted as the intervening variable on manufacturing companies in Surabaya and Sidoarjo. The sample of this study was 50 manufacturing companies in Surabaya and Sidoarjo. The data was collected by distributing questionnaires to the companies. This study used path modeling analysis technique with PLS tools. The results from this study showed that there were positive and significant affect of Strategic Costing on Competitive Advantage, positive and significant affect of Strategic Costing on Organizational Performance, and also positive and significant affect of Competitive Advantage on Organizational Performance on manufacturing companies in Surabaya and Sidoarjo.

BAURAN PEMASARAN YANG MEMPENGARUHI LOYALITAS KONSUMEN DI HOTEL GARDEN PALACE Adeline Wijaya; Cynthia Cynthia
Jurnal Hospitality dan Manajemen Jasa Vol 5, No 2 (2017): Jurnal Hospitality dan Manajemen Jasa
Publisher : Jurnal Hospitality dan Manajemen Jasa

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Bauran Pemasaran yang Mempengaruhi Loyalitas Konsumen di Hotel Garden Palace Penelitian ini dilakukan untuk mengetahui pengaruh bauran pemasaran terhadap loyalitas konsumen dengan kepuasan konsumen sebagai variabel perantara di hotel Garden Palace Surabaya. Indikator-indikator yang terdapat dalam bauran pemasaran berperan dalam membentuk kepuasan konsumen sehingga menghasilkan loyalitas konsumen. Teknik analisis data yang digunakan adalah Partial Least Square (PLS). Hasil penelitian menunjukkan bauran pemasaran memiliki pengaruh yang positif dan signifikan terhadap kepuasan konsumen dan kepuasan konsumen juga memiliki pengaruh yang positif dan signifikan terhadap loyalitas konsumen. Factors of Marketing Mix that Influencing Customer Loyalty in Garden Palace Hotel This study is to reveal the impact of marketing mix on customer loyalty with customer satisfaction as the mediating variable in Garden Palace Hotel Surabaya. The data analysis is Partial Least Square (PLS). Indicators of marketing mix have influenced customer loyalty with customer satisfaction as the mediating variable. The results show that marketing mix has positive and significant impact to customer satisfaction and customer satisfaction has positive and significant impact to customer loyalty.

KUALITAS PENGENDALIAN INTERNAL DAN KEBOCORAN: EFEK PEMEDIASI SISTEM KUOTA Cynthia Cynthia; Tigor Sitorus
Journal of Business & Applied Management Vol 11, No 2 (2018): Accredited by Ministry of Research, Technology and Higher Education of the Repu
Publisher : Universitas Bunda Mulia

Tujuan penelitian ini adalah untuk mengetahui Pengaruh Kualitas Kontrol Internal Terhadap Kebocoran bahan bakar dengan Variabel Mediasi Sistem Kuota (Studi Empiris Penggunaan Bahan Bakar di PT Mitra Sukses Kontrindo Tahun 2014-2016). Jenis penelitian ini adalah kuantitatif dengan dukungan data primer dan sekunder. Data primer dengan menyebarkan kuesioner menggunakan skala Likert kepada 108 karyawan PT Mitra Sukses Kontrindo dan data sekunder menggunakan rekapitulasi anggaran bahan bakar di 9 situs dari tahun 2014 hingga tahun 2016. Teknik analisis menggunakan uji validitas, uji reliabilitas, ujinormalitas, pemodelan persamaan struktural (SEM), bobot regresi tes, dan uji bobot regresi standar. Hasil penelitian menunjukkan bahwa; (1.) Variabel kualitas kontrol internal memiliki pengaruh negatif yang signifikan terhadap kebocoran bahan bakar dengan p-value sebesar 0,010. (2). Variabel kualitas kontrol internal berpengaruh positif terhadap sistem kuota dengan p-value sebesar 0,024. (3). Variabel sistem kuota memiliki pengaruh negatif yang signifikan terhadap kebocoran dengan p-value 0,010. Oleh sebab itu dapat disimpulkan bahwa sistem kuota bertindak sebagai variabel mediasi antara kualitas kontrol internal dengan kebocoran bahan bakar. Penelitian ini diharapkan dapat dilanjutkan oleh peneliti berikutnya dengan menambah sampel dan menambahkan variabel lain yang dapat mempengaruhi tindakan kebocoran pada perusahaan kontraktor lainnya.Keywords: Kualitas Pengendalian Internal, Kebocoran, Sistem Kuota.

Assistance of Children in Conflict with the Law during the Investigation Process at Medan Police Dewi Ervina Suryani; Cynthia Cynthia; Kezia Carolina Tampubolon; Putri Damayanti Sihombing
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 5, No 2 (2022): Budapest International Research and Critics Institute May
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i2.5250

The purpose of this research is to find out how to assist children who are confronted with the law during investigations at the Medan Polrestabes in resolving child cases. The resolution of the problem of juvenile delinquency can be carried out peacefully outside the court, based on the principles of solidarity and publicity. Restorative Justice emphasizes the principles of togetherness and openness so that assisting children who are confronted with the law is suitable for using restorative justice. Compared to punishment, reconciliation is more beneficial for the physical and mental development of children. This research method uses empirical legal research methods, namely field research, which is to conduct research systematically and methodically to reveal the data needed for research from a location or field. While the data collection techniques used are interviews, documentation studies. And the data analysis used is data analysis that seeks to provide a clear and concrete picture of the objects discussed quantitatively and presented descriptively. The results of this research can be concluded that assistance to children in conflict with the law is carried out without causing fear to children and not putting pressure on children.

Pengaruh deskripsi pekerjaan dan penempatan kerja terhadap kepuasan kerja karyawan Cynthia Cynthia; Syawaluddin Syawaluddin; Elcy Handayani Pramita; Thomas Sumarsan Goh
KINERJA Vol 19, No 3 (2022): Agustus
Publisher : Faculty of Economics and Business Mulawarman University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30872/jkin.v19i3.11456

Kepuasan kerja karyawan masih rendah karena masih banyak karyawan yang sering terlambat datang. Deskripsi pekerjaan karyawan yang terbentuk kurang baik karena masih kurang jelas tugas dan tanggung jawab setiap karyawan sehingga karyawan menjadi tidak dapat bekerja dengan maksimal. Penempatan kerja karyawan yang kurang baik karena tidak sesuai dengan kemampuan karyawan sehingga karyawan tidak dapat bekerja secara optimal. Penelitian ini menggunakan jenis penelitian deskriptif kuantitatif. Jumlah populasi pada penelitian sebanyak 34 karyawan dengan teknik pengambilan sampel menggunakan sampel jenuh. Secara simultan terdapat pengaruh yang signifikan antara variabel deskripsi pekerjaan dan penempatan kerja terhadap kepuasan kerja karyawan PT. Kemasindo Cepat. Sedangkan secara parsial ditemukan variabel deskripsi pekerjaan berpengaruh signifikan terhadap kepuasan kerja karyawan PT. Kemasindo Cepat. Secara parsial ditemukan variabel penempatan kerja berpengaruh signifikan terhadap kepuasan kerja karyawan PT. Kemasindo Cepat. Hasil dari penelitian ini menunjukkan bahwa variabel penempatan kerja lebih banyak memberi pengaruh daripada deskripsi pekerjaan terhadap kepuasan kerja karyawan PT. Kemasindo Cepat.

ANALISIS DETERMINAN CAPITAL STRUCTURE DENGAN FIRM SIZE SEBAGAI VARIABEL MODERASI Cynthia Cynthia; Yanti Yanti
Jurnal Paradigma Akuntansi Vol. 5 No. 1 (2023): Januari 2023
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v5i1.22339

This study aims to obtain empirical evidence regarding the influence of tangibility, profitability, and business risk on capital structure with firm size as a moderating variable in manufacturing companies listed on the Indonesia Stock Exchange during 2017-2019. The sample in this study was taken by purposive sampling method with a sample size of 258 data. This study uses multiple regression analysis and moderated regression analysis assisted by using EViews 11 Student Lite and Microsoft Excel 2010. The results of this study are tangibility and profitability have a positive and significant effect on capital structure, business risk has no significant effect on capital structure, firm size as a moderating variable weakens the positive relationship between tangibility and capital structure, firm size as a moderating variable weakens the positive relationship between profitability and capital structure, firm size as moderating variable cannot moderate the relationship of business risk on capital structure. The implication of this research is there is a need for proper composition of debt and equity in the company's financial in order to achieve a good and optimal capital structure.

THE INFLUENCE OF PROFITABILITY, LIQUIDITY, AND DIVIDEND POLICY TOWARDS FIRM VALUE OF CONSUMER GOODS COMPANIES LISTED IN INDONESIA STOCK EXCHANGE Andoko Andoko; Cynthia Cynthia
Jurnal Penelitian Akuntansi (JPA) Vol 3, No 1 (2022): April
Publisher : Universitas Pelita Harapan

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This research aims to identify the influence of profitability, liquidity, and dividend policy towards firm value in consumer goods companies listed in Indonesia Stock Exchange (IDX) for the period of 2018 to 2020. In this paper, the writer is using purposive sampling method to select the sample of the research. As a result, there are 21 consumer goods companies which are chosen as research sample because they fulfilled the sample criteria for this research, therefore there are 63 samples in total for the period of three years. The data of the research is processed through SPSS 25. Based on data analysis result, it can be concluded that profitability has significant influence on firm value. On the other hand, liquidity and dividend policy do not give significant influence on firm value. Profitability, liquidity, and dividend policy simultaneously give significant influence on firm value.

Beyond Microcephaly: Semilobar Holoprosencephaly with Marked Macrocephaly due to Severe Congenital Hydrocephalus, Brachycephaly, and Hyponatremia – A Case Report Cynthia Cynthia; Edbert Wielim; Regina Suriadi; Putu Siska Suryaningsih
Open Access Indonesian Journal of Medical Reviews Vol. 5 No. 5 (2025): Open Access Indonesian Journal of Medical Reviews
Publisher : HM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37275/oaijmr.v5i5.768

Holoprosencephaly (HPE) is a rare, complex brain malformation arising from incomplete prosencephalon cleavage, typically associated with microcephaly and facial dysmorphism. Coexisting severe hydrocephalus leading to macrocephaly in HPE, particularly the semilobar type, presents a distinct clinical picture. Hyponatremia often complicates neurological conditions involving increased intracranial pressure, potentially worsening prognosis. The aim of this case report is to meticulously describe the clinical presentation, diagnostic evaluation, management approach, and early outcomes of this rare and complex neonatal neurological disorder. A male neonate, born at 35+3 weeks gestation to a mother with severe preeclampsia, presented with marked macrocephaly (head circumference 50 cm), a prominent fontanel, and bilateral sunset eyes. Initial CT scan confirmed hydrocephalus. Subsequent evaluation and a repeat CT scan at one month revealed brachycephaly (cephalic index 98) and semilobar holoprosencephaly. Head circumference progressed to 64 cm by the time of ventriculoperitoneal (VP) shunt surgery at approximately 5 weeks of age. Laboratory investigations showed hyponatremia (120 mEq/L), hyperkalemia, and hypochloremia. At three months, the patient exhibited significant growth and developmental delays and malnutrition. In conclusion, this case highlights an unusual presentation of semilobar HPE characterized by severe congenital hydrocephalus causing marked macrocephaly, rather than microcephaly, complicated by brachycephaly and significant hyponatremia. Early, comprehensive diagnostic evaluation and multidisciplinary management are crucial in such complex neurodevelopmental disorders to address multifaceted challenges and attempt to optimize outcomes.

Re-evaluating WHO Warning Signs in Pediatric Dengue: Abdominal Pain, Not Vomiting, is Associated with Plasma Leakage Cynthia Cynthia; Andreas Eric; I Kadek Suarca; I Wayan Bikin Suryawan
Bioscientia Medicina : Journal of Biomedicine and Translational Research Vol. 9 No. 9 (2025): Bioscientia Medicina: Journal of Biomedicine & Translational Research
Publisher : HM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37275/bsm.v9i9.1382

Background: Dengue virus infection represents a significant cause of morbidity and mortality in pediatric populations across endemic regions. The progression to severe disease is characterized by a critical phase of plasma leakage. The World Health Organization (WHO) has established warning signs to aid in clinical triage, yet the independent clinical significance of these signs, particularly abdominal pain and vomiting, requires more precise clarification to optimize patient management. Methods: This study was a retrospective, cross-sectional analysis conducted at Wangaya General Hospital in Denpasar, Indonesia. Electronic medical records of 172 pediatric patients hospitalized with a diagnosis of dengue between January and May 2024 were reviewed. The primary outcome was significant plasma leakage, defined as a hematocrit increase of 20% or more from the admission baseline. Bivariate and multivariate logistic regression analyses were performed to determine the association of abdominal pain and vomiting with plasma leakage, controlling for the confounding effects of age, gender, and the day of fever at assessment. Results: In the multivariate logistic regression model, the presence of abdominal pain was independently and significantly associated with an increased likelihood of plasma leakage (Adjusted Odds Ratio [aOR]: 2.15, 95% Confidence Interval [CI]: 1.05–4.41; p=0.036). Conversely, the association for vomiting was not statistically significant after adjustment for confounders (aOR: 1.25, 95% CI: 0.65–2.42; p=0.508). The co-occurrence of both symptoms was also identified as a significant indicator of plasma leakage in the adjusted model (aOR: 2.09, 95% CI: 1.01–4.34; p=0.047). Conclusion: In this retrospective analysis of a hospitalized pediatric study, abdominal pain emerged as a robust independent correlate of significant plasma leakage, whereas vomiting did not. This differential association suggests that abdominal pain should be weighted more heavily in the clinical assessment of children with dengue as a key indicator of ongoing or impending hemoconcentration. These findings, while limited by their retrospective nature, can help refine clinical risk assessment in resource-constrained settings.

Re-evaluating WHO Warning Signs in Pediatric Dengue: Abdominal Pain, Not Vomiting, is Associated with Plasma Leakage Cynthia Cynthia; Andreas Eric; I Kadek Suarca; I Wayan Bikin Suryawan
Bioscientia Medicina : Journal of Biomedicine and Translational Research Vol. 9 No. 9 (2025): Bioscientia Medicina: Journal of Biomedicine & Translational Research
Publisher : HM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37275/bsm.v9i9.1382

Background: Dengue virus infection represents a significant cause of morbidity and mortality in pediatric populations across endemic regions. The progression to severe disease is characterized by a critical phase of plasma leakage. The World Health Organization (WHO) has established warning signs to aid in clinical triage, yet the independent clinical significance of these signs, particularly abdominal pain and vomiting, requires more precise clarification to optimize patient management. Methods: This study was a retrospective, cross-sectional analysis conducted at Wangaya General Hospital in Denpasar, Indonesia. Electronic medical records of 172 pediatric patients hospitalized with a diagnosis of dengue between January and May 2024 were reviewed. The primary outcome was significant plasma leakage, defined as a hematocrit increase of 20% or more from the admission baseline. Bivariate and multivariate logistic regression analyses were performed to determine the association of abdominal pain and vomiting with plasma leakage, controlling for the confounding effects of age, gender, and the day of fever at assessment. Results: In the multivariate logistic regression model, the presence of abdominal pain was independently and significantly associated with an increased likelihood of plasma leakage (Adjusted Odds Ratio [aOR]: 2.15, 95% Confidence Interval [CI]: 1.05–4.41; p=0.036). Conversely, the association for vomiting was not statistically significant after adjustment for confounders (aOR: 1.25, 95% CI: 0.65–2.42; p=0.508). The co-occurrence of both symptoms was also identified as a significant indicator of plasma leakage in the adjusted model (aOR: 2.09, 95% CI: 1.01–4.34; p=0.047). Conclusion: In this retrospective analysis of a hospitalized pediatric study, abdominal pain emerged as a robust independent correlate of significant plasma leakage, whereas vomiting did not. This differential association suggests that abdominal pain should be weighted more heavily in the clinical assessment of children with dengue as a key indicator of ongoing or impending hemoconcentration. These findings, while limited by their retrospective nature, can help refine clinical risk assessment in resource-constrained settings.

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