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Indeks Massa Tubuh Menurut Umur sebagai Indikator Persen Lemak Tubuh pada Remaja Retno Ayu Widyastuti; Ali Rosidi
Jurnal Gizi Vol 7, No 2 (2018): Jurnal Gizi UNIMUS
Publisher : Universitas Muhammadiyah Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (545.429 KB) | DOI: 10.26714/jg.7.2.2018.%p

Abstract

Health impact which caused by overnutrition is related by excess body fat. Thus, nutritionalstatus monitoring in adolescent is crucial because the prevelance of overnutrition in adolescentincreased per years. Body Mass Index per age (BMI/A) is generally used to determine nutritionalstatus, but incapable to measure overnutrition related excess body fat precisely. Body fat percentageis used to determine overnutrition but special equipment and capability are required. The purposeof the study is to analyze correlation between BMI/A and body fat percentage and verify BMI/A’ssensitivity-specificity as body fat percentage’s indicator. In this cross-sectional study, 82 adolescentsfrom SMAN 47 Jakarta are chosen to participate by simple random sampling. Body fat percentageand BMI/A are being taken by anthropometric instruments, where body fat percentage used to bethe gold standart. Using BMI/A, the prevalence of overnutrition is 23,2%. Its lower than using thegold standart (35,4%). The correlation between BMI/A and percent body fat is r=0,814; p=0,000.Their sensitivity is 55,17% while their spesificity is 94,34%. Eventhough there is strong correlation,BMI/A is less sensitive as body fat percentage’s indicator to determine nutritional status inadolescent. Body fat measurement is needed to validate value of BMI/A.Key words: adolescent, BMI/A, body fat percentage
Studi Literatur: Mengungkap Fraud – Red Flag, Fraud Evidence, dan Audit Digital Retno Ayu Widyastuti; Tri Ratnawati
Jurnal Riset Akuntansi Vol. 2 No. 1 (2024): February : Jurnal Riset Akuntansi
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jura-itb.v2i1.1356

Abstract

In an era of rapidly evolving digital transactions and the pervasive influence of technology in the financial world, fraud detection and prevention has become a key focus for companies, regulators, and auditors. This research aims to explore key concepts related to fraud, with an emphasis on red flags, evidence of fraud, and the transformative role of digital audit. The research method used a literature study, focusing on understanding and analyzing written sources relevant to the research topic without involving primary data collection. The results show that the integration of red flags in digital-based auditing is not just an application of technology, but also a proactive step to build a stronger layer of security to overcome fraud challenges in an ever-changing business environment. Continued efforts to develop and improve digital-based audit technology are expected to continue to provide benefits in identifying and preventing fraud, ensuring the sustainability of integrity and security in a dynamic business world.
Peran Artificial Intelligence Untuk Mendeteksi Fraud Dalam Audit: Sebuah Studi Literatur Suci Nurlayli Alimatu Sholiqah; Retno Ayu Widyastuti; Tri Ratnawati
Jurnal Riset Ekonomi dan Akuntansi Vol. 1 No. 4 (2023): December: JURNAL RISET EKONOMI DAN AKUNTANSI
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jrea-itb.v1i4.991

Abstract

Artificial Intelligence (AI) is an intelligence that can independently find solutions to problems. AI in the audit process has positive aspects, such as improving inspection quality and saving time, on the other side it also threatens the sustainability of the auditing profession. This research uses literature studies. Data was obtained through previous research and literature studies, including in-depth analysis of existing literature. This research will include searching and evaluating literature sources that cover AI methods, algorithms, and applications in detecting fraud in audits, as well as identifying the advantages, disadvantages, and challenges related to the use of this technology. AI can help improve efficiency and effectiveness in the field of auditing. AI can assist auditors in document assessment, reduce auditor usage time, and detect fraud in company financial reports. However, AI cannot completely replace the role of auditors because there are processes that require human judgment. The role of auditors remains important in avoiding fraud detection errors and providing objective opinions.
Membangun Jembatan Menuju Keberhasilan Literasi Dan Numerasi Melalui Program Kampus MengajarDi Sdn Klampis Ngasem Ii/511 Surabaya:Peran Sentral Perpustakaan Sekolah Retno Ayu Widyastuti; Cholis Hidayati
Jurnal Pendidikan dan Sastra Inggris Vol. 3 No. 2 (2023): Agustus : Jurnal Pendidikan dan Sastra Inggris
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jupensi.v3i2.1989

Abstract

Literacy and numeracy are important aspects of education that play a key role in shaping students' knowledge and skills. Literacy includes the ability to read, write and speak, while numeracy involves understanding mathematical concepts and applying them in everyday life. Mastery of these skills provides students with a solid foundation, encouraging critical thinking, analytical skills, and effective communication. Through the Teaching Campus program, which aims to improve the literacy and numeracy of Indonesian students, tertiary students work closely with teachers and schools to develop teaching models that are innovative and inspire creativity. This program creates opportunities for people to contribute to improving the quality of student education through community service in schools. At SDN Klampis Ngasem II/511 Surabaya, the program implements the "Reading Veranda" initiative as a temporary solution to overcome the shortage of library space. This initiative ensures students' access to adequate reading materials and creates an engaging learning environment outdoors. The Veranda Baca program has had a positive impact in improving students' literacy and numeracy while creating a stimulating and innovative learning environment.