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TRANSPARANSI INFORMASI PEMERINTAH DAERAH MELALUI WEBSITE: FAKTOR POLITIK ATAU KEUANGAN? Sutaryo Sutaryo; Kurniasari Tri Amanu
Media Riset Akuntansi, Auditing & Informasi Vol. 20 No. 1 (2020): April
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (318.577 KB) | DOI: 10.25105/mraai.v20i1.4619

Abstract

This research aims to examine the effect of political factors covering regent/mayor profile, political ideology and political competition level, and financial factors covering liquidity and regional independence on information transparency of local government in Indonesia. This study analyzes 309 Indonesian local government websites using multiple linear regression. The result shows that regent/mayor profile, political competition level and regional independence affect information transparency of local government. Meanwhile, political ideology and financial liquidity do not have significant effect. This result implies to local governments to improve their financial independence in order to encourage more complete information delivery. In addition, people should be more precise and careful on local government information, especially in a local government led by incumbent head and in low local political competition. Incumbent regional heads tend to deliver more information to defend their power while low local political competition leads to a tendency of lower information delivery.
Manfaat Akuntansi Basis Akrual dan Akuntansi Basis Kas Menuju Akrual dalam Pengambilan Keputusan Internal Pemerintah Daerah Baries Ferryono; Sutaryo Sutaryo
Jurnal Dinamika Akuntansi dan Bisnis Vol 4, No 2 (2017): September 2017
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (373.087 KB) | DOI: 10.24815/jdab.v4i2.6797

Abstract

This study explores how accrual accounting and cash accounting resulted information used by Indonesian local goverment managers in making decision.it is a descriptive quantitative method research. Data was collected from questionnaires consists of  19 questions related to internal decision making in the local goverments. The respondences were managers of local goverments in East java Province and West Sulawesi Province. The results demonstrated that accrual accounting method provided more useful information than cash toward accrual accounting method. In addition, the respondences reported that they did not have adequate capacilities to use utilize accrual accounting method. Thus, they need further training. 
Risk factors of acute kidney injury in pediatric acute lymphoblastic leukemia with hyperleukocytosis Kinanti, Rengganis Ayu; Palupi-Baroto, Retno; Sutaryo, Sutaryo
Paediatrica Indonesiana Vol. 63 No. 6 (2023): November 2023
Publisher : Indonesian Pediatric Society

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14238/pi63.6.2023.433-42

Abstract

Background Acute kidney injury (AKI) can be found in pediatric acute lymphoblastic leukemia (ALL) patients with hyperleukocytosis. Acute kidney Injury (AKI) increases hospital length of stay and mortality. Previous studies have only reported the AKI incidence in ALL patients with hyperleukocytosis, without clarifying risk factors attributed to AKI incidence. Objective To determine the risk factors of AKI in pediatric ALL patients with hyperleukocytosis. Methods A case-control study was conducted in children aged 1-18 years admitted to Dr. Sardjito Hospital (RSUP Dr. Sardjito), Yogyakarta, Central Java Total population sampling of pediatric ALL patients with hyperleukocytosis and AKI was used for the case group, and a simple random sampling ratio of 1:2 was used for the control group. Cut-off values for each independent variable were determined by receiver-operator characteristic (ROC) curves. Bivariate and multivariate analyses were performed on potential risk factors. Results Fourteen pediatric ALL patients with hyperleukocytosis and AKI were included in the case group and 28 children with ALL and hyperleukocytosis but without AKI were included in the control group. The incidence of AKI in children with ALL and hyperleukocytosis was 15.4%. Multivariate analysis revealed that the significant risk factors of AKI in ALL patients with hyperleukocytosis were phosphate concentration ?5.15 mg/L (OR 10.43; 95%CI 1.38 to 79.04; P=0.02) and uric acid concentration ?9.08 mg/dL (OR 12.39; 95%CI 1.88 to 81.44; P=0.009). Conclusion Phosphate concentration ?5.15 mg/L and uric acid ?9.08 mg/dL were risk factors of AKI in pediatric ALL patients with hyperleukocytosis.
Empowerment of Farming Group in Manufacture of Organic Fertilizer and Pesticide based on Animal Stomach Organs Waste from Grass Plant Wijaya, Adi; Sutaryo, Sutaryo; Yuswanto, Adi; Setiawan, Wahyu; Hidayah, Chusnul
Bulletin of Community Engagement Vol. 3 No. 2 (2023): Bulletin of Community Engagement
Publisher : CV. Creative Tugu Pena

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51278/bce.v3i2.757

Abstract

The community service carried out in Rukti Basuki Village, Rumbia District, Central Lampung Regency. These activities took place at the house of the chairman of the Rukti Basuki village farmer group through outreach to the farming community both those who are members of farmer groups and individual farming communities regarding the manufacture of liquid organic fertilizer by utilizing organic materials, which is very easy to find around us like healthy grass. The objectives of this activity are 1) To provide understanding and skills for farming communities so they can make liquid organic fertilizer from grass-based ingredients; 2) Providing understanding so that farmers maximize the use of organic fertilizers rather than chemical fertilizers; 3) Providing skills to farmers to utilize the grass around us or on the land we plant into organic fertilizer which so far has been underused by farmers; and 4) Help increase farmers' income from the agricultural sector. The method used ABCD (Asset Base Community Development), based on the strengths and assets owned by the community. The results obtained from this counseling activity included: the farmers who participated in the counseling were able to produce liquid organic fertilizer from agricultural waste, the participants were able to pack it properly and were able to apply it. Keywords: Liquid Organic Fertilizer, Empowerment of Farming Group, Grass Water
Penyuluhan tentang Literasi Digital bagi Guru dan Siswa SD di Kota Ternate, Maluku Utara Hasan, Nurprihatina; Maricar, Farida; Sutaryo, Sutaryo
SWARNA: Jurnal Pengabdian Kepada Masyarakat Vol. 3 No. 5 (2024): SWARNA: Jurnal Pengabdian Kepada Masyarakat, Mei 2024
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi 45 Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/swarna.v3i5.1333

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Tujuan utama dari Pengabdian kepada Masyarakat (PKM) dalam bentuk Penyuluhan Literasi Digital kepada guru dan siswa Sekolah Dasar di Kota Ternate ini adalah untuk: (1) membantu guru dan siswa menjadi lebih mahir dalam bidang teknologi komunikasi dan informasi; dan (2) membantu mereka menggunakan internet dengan bijak dan beretika. Penyuluhan ini berlangsung di SD Negeri 43 Kelurahan Soa, Kota Ternate, Maluku Utara pada hari Sabtu, 7 Oktober 2023 pukul 08.00 hingga 10.00 WIT. Sebanyak 31 siswa yang terdiri dari 7 anak kelas 5 dan 24 siswa kelas 6 serta 1 orang guru mengikuti kegiatan tersebut. Pendekatan yang digunakan dalam kegiatan PKM ini berbentuk penyuluhan dengan metode ceramah dan tanya jawab. Penyuluhan literasi digital ini telah meningkatkan kesadaran dan menambah wawasan tentang bagaimana menggunakan alat-alat digital seperti telepon pintar dan aplikasinya secara bijak dan efektif. Untuk mengoptimalkan pemanfaatan teknologi digital dalam menunjang tercapainya proses belajar siswa, memanfaatkan media sosial yang menerapkan prinsip kesantunan, dan menjauhi hoax, maka guru sudah seharusnya dengan bijak memantau penggunaan teknologi digital khususnya telepon pintar oleh para siswanya. di sekolah.
Dampak pelatihan kerja dan minat belajar terhadap motivasi dan kinerja dalam pelatihan pengelolaan sampah AHTC-Batu Indrarosa, Dwita; Mariyono, Joko; Santoso, Siswanto Imam; Sutaryo, Sutaryo
Journal of Education on Social Science (JESS) Vol 8 No 02 (2024): Agustus 2024
Publisher : Faculty of Social Science, Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jess.v8i02.562

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Training is one way to improve the competence of trainees. This is certainly influenced by several factors among the interests and motivations of participants so that they can improve participant performance. This research aims to evaluate the impact of the On-the-Job Training on learning motivation. Sixty participants in the waste management program at the Animal Husbandry Training Centre(AHTC) Batu became the research sample. Primary data and survey methodology were used in this research. Path analysis is the analysis method used. Research results prove that on-the-job training and learning motivation simultaneously influence each other. On-the-job training and learning interest have a limited impact on learning motivation. Path analysis proves that the On-the-Job Training variable has a strong impact of 0.484 on Learning Motivation. Job training, learning interest, and learning motivation are proven to partially impact performance by 0.016, 0.041, and 0.042, respectively. On-the-job training, learning interest, and learning motivation all have a significant partial impact on performance. When combined, training and motivation can improve performance
PENDEKATAN VALUE STREAM MAPPING PADA OPTIMALISASI PROSES DAN PENINGKATAN PRODUKTIVITAS Baldah, Nasrun; Amaruddin, Hamdan; Sutaryo, Sutaryo
JURNAL MANAJEMEN MAKER STIE SULTAN AGUNG Vol 7 No 2 (2021): Volume 7 Nomor 2 Tahun 2021
Publisher : Sekolah Tinggi Ilmu Ekonomi Sultan Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37403/mjm.v7i2.342

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Penelitian ini bertujuan untuk meningkatkan produktifitas dengan cara memperpendek lead time proses dengan mengurangi atau menghilangkan proses yang tidak memberikan nilai tambah, dengan metode pendekatan value stream mapping dan kaizen blitz. Perhitungan lead time di dasarkan pada stagnasi, informasi, proses, dan transportasi. Lead time dikategorikan pada value-added (VA), non-value-added (NVA) dan necessary but non-value-added (NNVA). Hasil penelitian menunjukkan penurunan lead time total dari 82,8 jam menjadi 61,54 jam, pada kategori value-added (VA) 1,26 jam menjadi 0,24 jam, non-value-added (NVA) 80,9 jam menjadi 60,72 jam, pada necessary but non-value-added (NNVA) tidak ada penurunan. Perbaikan dilakukan dengan menggabungkan proses sub-assy dan packing, ke proses assembly. sehingga dapat mengurangi perpindahan komponen dan proses serta mengurangi jumlah man power dari 38 menjadi 34 orang.Kata kunci: value stream mapping, kaizen blitz, lead time
EVALUATION OF LOCAL PUBLIC SERVICE AGENCY FINANCIAL MANAGEMENT PATTERN (PPK-BLUD) IMPLEMENTATION AT PUSKESMAS IN KARANGANYAR REGENCY Sutaryo, Sutaryo; Arifin, Taufiq; Aryani, Y Anni; Rahmawati, Isna Putri; Nurrahmawati, An
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 8, No 3 (2024): IJEBAR, VOL. 8, ISSUE 3, September 2024
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v8i3.14134

Abstract

This study aims to evaluate the implementation of the Local Public Service Agency Financial Management Pattern (PPK-BLUD) at Community Health Center (Puskesmas) in Karanganyar Regency. This research uses secondary data from documentation of local financial management regulations, organizational structure and profile of BLUD, financial management documents, unaudited and audited financial reports, as well as management letters from the audit of BLUD financial statement. Our analysis was carried out with an in-depth overview of PPK-BLUD implementation that has been running until 2023 and evaluating its implementation based on the applicable regulations and best business practices. This research found that the implementation of PPK-BLUD at Puskesmas in Karanganyar Regency has been implemented quite well in terms of legality, human resources, and the BLUD financial management process. However, there are still several limitations in terms of human resources competency in the financial sector, there are no technical regulations, and coordination and review are not yet optimal. Due to the limitations still being faced, the BLUD Puskesmas in Karanganyar Regency is recommended to develop technical regulations for BLUD financial management guidelines, increase human resources and/or provide adequate training, as well as improve coordination, monitoring and review with vertical agencies. Finally, it can be expected that the implementation of PPK-BLUD will be more established, orderly, and accountable.
INTERNAL CONTROL SYSTEM IMPLEMENTATION AND FINANCIAL ACCOUNTABILITY: A STUDY ON BLUD PUSKESMAS IN WONOGIRI REGENCY Sutaryo, Sutaryo; Muhtar, Muhtar; Winarna, Jaka
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 8, No 3 (2024): IJEBAR, VOL. 8, ISSUE 3, September 2024
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v8i3.14133

Abstract

This study is an empirical research that aims to examine the role of Internal Control System (SPI) in overseeing the financial management accountability of BLUD Puskesmas in Wonogiri Regency. This research uses secondary data from the audit results of BLUD financial statement in 2022 and 2023. This research finds that the implementation of SPI at BLUD Puskesmas in Wonogiri Regency is quite adequate, although there are still several Puskesmas that are classified as inadequate. Empirical analysis shows that control activities, information and communication, and monitoring demonstrate a positive effect on the BLUD financial accountability. However, the role of the control environment and risk assessment is not yet optimum in maintaining accountability. This research provides several practical recommendations based on the empirical findings. BLUD Puskesmas in Wonogiri Regency needs to improve the quality of SPI implementation, especially in strengthening the control environment and improving risk assessment. BLUD Puskesmas in Wonogiri can recruit more human resources to reduce the burden of concurrent tasks, as well as ensure consistent implementation of financial management tasks and authority in accordance with the existing organizational structure. BLUD financial management personnels are also suggested to improve their competency through adequate training. Apart from that, information and communication as well as monitoring must be continuously improved by coordinating with BLUD’s upper offices in Wonogiri Regency, supported by the application of information technology. Finally, it can be expected that the quality of SPI can improve and become stronger in maintaining accountability in BLUD financial management.
ANNIE SULLIVAN'S PORTRAYAL OF EDUCATIONAL SUCCESS IN THE MIRACLE WORKER MOVIE BY ARTHUR PENN Cahyoko, Muhammad Fauzan; Sutaryo, Sutaryo; Yetty, Yetty
Jurnal Bilingual Vol 14, No 1 (2024): Jurnal Bilingual EDISI MEI 2024
Publisher : Universitas Khairun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33387/j.bilingual.v14i1.8106

Abstract

The purpose of this study is to find out Annie Sullivan's character based on the psychological perspective in The Miracle Worker movie by Arthur Penn and to find out the factors that contributed to Annie Sullivan's success in educating that showed in The Miracle Worker movie. The methodology used in this research is qualitative descriptive. The primary data was The Miracle Worker movie, whereas secondary sources of data were libraries, websites, essays, articles, journals, and all printed things. Data analysis techniques in this study consisted of listening, reading, classifying, interpreting, and concluding. The results of the research showed there are seven Annie Sullivan personalities based on the psychological perspective and eight factors that contributed to Annie Sullivan's success in educating.
Co-Authors Abeng, Doni Adi Wijaya Adji Prasetya, Andika Ag Soemantri Agung Nur Probohudono Agung Purnomoadi Agustinus Soemantri Alastair James Ward, Alastair James Ali Marasabessy, Iksan Alwan Faiz Radityo Utomo Amaruddin, Hamdan Amidjaya, Prihatnolo Gandhi An Nurrahmawati Ani Kusbandiyah Ariefianto, Mochammad Doddy Arifin, Taufiq Artiani, Gita Aurio Fajrin Azhari Salam Bagawat Sari, Fauziya Baldah, Nasrun Baries Ferryono Berkah Fajar Tamtomo kiono Cahyoko, Muhammad Fauzan Christian, Yoshia Christian, Yoshia Deni Ariyanto Putro Dewi, Giovani Surya Dian Perwitasari Djokomoeljanto Djokomoeljanto Doddy Setiawan Dwiyantono, Rifky Evi Gantyowati Ferdyson, Ferdyson Ferryono, Baries Hasan, Nurprihatina Henrik Bjarne Møller, Henrik Bjarne Herni Justiana Astuti Hidayah, Chusnul Indrarosa, Dwita Irwan Trinugroho Irwan Trinugroho Iswari Setianingsih JAKA WINARNA JOKO MARIYONO Karunia, Asaprima Putra Kinanti, Rengganis Ayu Kurniasari Tri Amanu Lipiyanto, Ony Maricar, Farida Marsetyawan HNES, Marsetyawan Moch. Doddy Ariefianto Moedrik Tamam Muhammad Agung Prabowo Muhtar Muhtar Muhtar Muhtar Mulyadi Mulyadi Muthmainah Muthmainah Muthmainah Muthmainah Nurrahmawati, An Pahrul Rodji, Achmad Palupi-Baroto, Retno Payamta, Payamta Prihatnolo Gandhi Amidjaya Rahmawati, Isna Putri Rahmawati, Isna Putri Rini Astuti Rita Purwasih Rizki Amalia Roswita M Aboe Rumende, Rooije RH Saiful Latif Sain, Aji Saleh Siregar, Wildan Saleh Siregar Sihombing, Sahat Sipahutar, Indra Sarjono Siska Amelia Amelia, Siska Amelia Siswanto Imam Santoso Suharyo Hadisaputro SURYO Budi Santoso Susanto, Setio TAUFIK ARIFIN Taufiq Arifin Umasangadji, Shifa Alviony Wahyu Setiawan Wicaksono, Aditya Kurniawan Winarna, Jaka Y Anni Aryani Y. Anni Aryani Yetty Yetty Yuswanto, Adi