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All Journal PROSIDING SEMINAR NASIONAL Jurnal Ilmiah ASET Jurnal Ilmiah Raflesia Akuntansi JURNAL AKUNTANSI DAN BISNIS Jurnal Gici Jurnal Keuangan dan Bisnis TRIAGE MOTORIK Prosiding Seminar Nasional Unimus Jurnal Ilmiah Nusantara Ilmina: Journal of Education and Counseling
Devi Permatasari
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Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Medicine & Pharmacology Nursing Public Health Social Sciences

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Corporate Governance Disclosure Practices: Evidence from Indonesian Islamic Banks Hendri Setyawan; Devi Permatasari
PROSIDING SEMINAR NASIONAL & INTERNASIONAL 2017: PROSIDING IMPLEMENTASI PENELITIAN PADA PENGABDIAN MENUJU MASYARAKAT MANDIRI BERKEMAJUAN
Publisher : Universitas Muhammadiyah Semarang

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Abstract

The purpose of this study is to investigate corporate governance disclosure practices of Islamic banking in Indonesia. We content analyse the annual reports of Islamic banks in Indonesia in 2010 to 2013. This study used a disclosure index developed by Darmadi (2011) to calculate the extent of corporate governance disclosure. The composite index construction uses 7 dimension of corporate governance mechanism including shariah governance namely shariah supervisory board, board of commissionair, board director, board committee, internal control and external audit, risk management, corporate governance implementaion reporting. The results conclude that the 11islamic banks in 3 years adhere to 71% of attributes of the corporate governance disclosure index. Keywords: corporate governance disclosure, Islamic banking
Analisis Faktor-Faktor yang Mempengaruhi Keinginan Berpindah Auditor pada Kantor Akuntan Publik di Jawa Tengah dan Daerah Istimewa Yogyakarta Devi Permatasari
Jurnal Ilmiah Aset Vol 14 No 1 (2012): Jurnal ASET Volume 14 No 1
Publisher : STIE Widya Manggala

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Abstract

The purpose of this research was to investigate the factors of auditor’s turnover intention at public accountant firms. This research aimed to determine the effect of these factors, there were leadership style, role conflict, role ambiguity, promotion opportunities, pay satisfaction, personal growth needs, organizational commitment, and job satisfaction to auditor’s turnover intention from public accountant firms. Population of the research was all of auditors who have been working at public accountant firms in Central Java and DIY. Whereas the samples were 127 respondents who have been working as auditors at public accountant firms, spread in Central Java and DIY, there are Semarang, Surakarta, Purwokerto, and Yogyakarta. The hypothesis test was done by regression analysis using multivariate techniques Structural Equation Modeling (SEM) from software AMOS 16.0. Based on the results of hypothesis test, then the conclusions are auditor’s turnover intention from public accountant firms heavily influenced by factors, such as leadership style, role conflict, role ambiguity, promotion opportunities, paysatisfaction, and personal growth needs, through intermediaries organizational commitment and job satisfaction.
Hubungan Pola Makan dan Pola Aktivitas Dengan Pengendalian Kadar Asam Urat Penderita Hiperurisemia Saifudin Zukhri; Devi Permatasari
TRIAGE Jurnal Ilmu Keperawatan Vol 9 No 2 (2022)
Publisher : Universitas Muhammadiyah Klaten

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61902/triage.v9i2.598

Abstract

Kadar asam urat yang tidak terkendali pada penderita hiperurisemia dapat menimbulkan komplikasi serius. Pola aktivitas dan pola makan merupakan sebagian dari banyak faktor yang berpengaruh terhadap kadar asam urat. Penelitian ini bertujuan untuk mengetahui hubungan antara pola aktivitas dan pola makan dengan pengendalian kadar asam urat pada penderita hiperurisemia di Klaten. Penelitian ini menggunakan disain observasional dengan pendekatan crosssectional. Sampel penelitian adalah 58 orang penderita hiperurisemia, 18 tahun atau lebih yang diambil dari 8 Desa di Kecamatan Klaten Utara, pada periode Januari – Desember 2021. Tingkat aktivitas diukur menggunakan Global Physical Activity Questionnaire (GPAQ), pola makan diukur dengan Food Frequency Quetionaire(FFQ). Kadar asam urat diperiksa menggunakan sampel darah tepi menggunakan alat merk Easy Touchc. Analisis biavriat menggunakan Chi square (X2). Hasil penelitian menunjukkan bahwa 67,2 % responden perempuan, 62% memiliki pola makan yang baik, 50 % memilki tingkat aktivitas tinggi ( MET≥3000), dan 67,2 % kadar asam urat terkontrol (< 7 mg/dl). Uji Chi square menunjukkan adanya hubungan yang signifikan antara pola makan (p=0.014) dan pola aktivitas (p=0.041) dengan kadar asam urat. Pola makan dan pola aktivitas berhubungan secara signifikan dengan pengendalian kadar asam urat penderita hiperurisemia. Penelitian lanjutan dengan mengendalikan variabel pengganggu perlu dilakukan.
HUBUNGAN DUKUNGAN SUAMI DENGAN TINGKAT KECEMASAN IBU HAMIL PADA MASA PANDEMI COVID-19 Devi Permatasari; Cahyo Pramono; Suyami
MOTORIK Jurnal Ilmu Kesehatan Vol 17 No 1 (2022): MOTORIK
Publisher : Universitas Muhammadiyah Klaten

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61902/motorik.v17i1.363

Abstract

Pada awal tahun 2020, dunia dikejutkan dengan satu wabah penyakit yang disebut virus corona (Covid-19). Infeksi coronavirus merupakan penyakit yang disebabkan oleh virus corona dan menimbulkan gejala utama berupa gangguan pernapasan. Ibu hamil tercatat sebagai salah satu kelompok rentan resiko terinfeksi COVID-19. Salah satu hal yang menyebabkan perubahan psikologis pada ibu hamil yaitu terjadinya peningkatan kecemasan ibu hamil pada era pandemi COVID-19 yang disebabkan faktor kurangnya pengetahuan ibu hamil mengenai COVID-19 dan kecemasan yang dialami oleh ibu hamil dapat menurunkan imun ibu hamil tersebut sehingga dapat semakin rentan terinveksi COVID-19. Ketika mengalami kecemasan maka dukungan dari suami sangat dibutuhkan oleh ibu hamil agar dapat menentramkan dan menenangkannya. Dukungan suami akan menimbulkan ketenangan, peran aktif suami untuk memberikan dukungan pada istri yang sedang hamil tersebut sangat berpengaruh terhadap keperdulian ibu atas kesehatan diri dan janinnya. Penelitian ini menggunakan desain deskriptif korelasi dengan pendekatan cross sectional. Populasi penelitian ini adalah ibu hamil yang tinggal di wilayah Kelurahan Tijayan. Responden penelitian sebanyak 23 responden yang diperoleh dengan teknik total sampling. Instrumen pengumpulan data menggunakan kuesioner. Teknik analisa yang digunakan adalah uji Kendall’s Tau. Hasil penelitan menunjukkan 82,6% ibu hamil mendapat dukungan baik dari suami dan sebanyak 65,2% mengalami kecemasan ringan. Hasil uji Kendall’s Tau menunjukkan ada hubungan antara dukungan suami dengan tingkat kecemasan ibu hamil (p=.003. r=0,628). Kesimpulan penelitian ini Ada hubungan yang signifikan antara dukungan suami dengan tingkat kecemasan ibu hamil pada masa pandemi Covid-19 di Kelurahan Tijayan.
Hubungan Lama Penggunaan Game Online Dengan Motivasi Belajar Pada Remaja Sri Sat Titi Hamranani; Puput Risti Kusumaningrum; Devi Permatasari; Eka Agus Setyawan
Prosiding Seminar Nasional Unimus Vol 4 (2021): Inovasi Riset dan Pengabdian Masyarakat Post Pandemi Covid-19 Menuju Indonesia Tangguh
Publisher : Universitas Muhammadiyah Semarang

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Abstract

Masa remaja merupakan masa dimana seseorang sedang mengalami perubahan di dalam diri. Pada masa pubertas atau masa menjelang dewasa, remaja mengalami banyak pengaruh dariluar yang menyebabkan remaja terbawa pengaruh oleh lingkungan sekitar seperti bermain gameonline. Remaja yang memiliki intensitas tinggi dalam bermain game online, memungkinkanmemicu timbulnya motivasi belajar yang menurun. Motivasi belajar yang menurun pada remajaSMP disebabkan oleh beberapa hal yaitu masalah di sekolah dan hubungan dengan orang tuamaupun teman sebaya. Tujuan penelitian ini untuk mengetahui hubungan antara lama penggunaangame online terhadap motivasi belajar pada remaja di SMP Negeri 1 Karangnongko. Penelitian inimerupakan penelitian kuantitatif non eksperimental, dengan desain penelitian korelasional denganpendekatan Cross Sectional. Responden penelitian terdiri dari 130 siswa SMP N 1 Karangnongko,yang diambil dengan menggunakan teknik purposive sampling. Pengumpulan data yang digunakan adalah dengan kuisioner. Metode analisis yang digunakan adalah kendall tau. HasilPenelitian menunjukkan ada hubungan lama penggunaan game online dengan motivasi belajarpada remaja di SMP N 1 Karangnongko. Hasil analisis dengan uji kendall tau didapatkan p value =0,000 berarti p value< 0,05. Nilai koefisien korelasi atau nilai r = -743**menunjukkan korelasinegatif yang kuat, berarti semakin tinggi penggunaan game online maka semakin menurun motivasibelajar pada remaja. Ada hubungan lama penggunaan game online terhadap motivasi belajar padaremaja di SMP N 1 Karangnongko. Kata Kunci: Motivasi Belajar, Lama Pengguanaan Game Online, Remaja
HUBUNGAN PERKEMBANGAN ANAK DENGAN RISIKO GANGGUAN PEMUSATAN PERHATIAN DAN HIPERAKTIVITAS (GPPH) ANAK PRASEKOLAH DI TK MUTIARA HATI KLATEN TENGAH Reyhan; Fitriana Noor Khayati; Esri Rusminingsih; Devi Permatasari
MOTORIK Jurnal Ilmu Kesehatan Vol 19 No 2 (2024): September
Publisher : Universitas Muhammadiyah Klaten

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61902/motorik.v19i2.1177

Abstract

Attention Deficit and Hyperactivity Disorder (ADHD) is growing concern, as 5.4 million out of 6.1 million preschool student have ADHD. ADHD often occurs in children under 7 years old which can lead to child development disorders. The problem of child development disorders is a serious problem because it can affect children to continue their education. Therefore, is requires early detection of ADHD and child development disorders for prevention. The purpose of this study is to determine the relationship between child development and the risk of attention deficit and hyperactivity disorder (ADHD) of preschool children in Mutiara Hati Kindergarten School, Central Klaten. This type of research is quantitatively correlated with a cross sectional approach. The population of this study is students of Mutiara Hati Kindergarten Central Klaten, which was selected by the purposive sampling method, so that the total sample is 68. Hypothesis testing using spearman rho test with SPSS 25 tool. The instrument used in this research are Abbreviated Conners Rating Scale (ACTRS) and Developmental Pre-Screening Questionnaire (KPSP). The results of this study indicate that there is a relationship between child development and ADHD with a p-value of 0,004 (α=0,05) with a value r=0,346 which means a positive relationship between the two variables. The higher deviation the child's developmental, the higher the risk of ADHD, conversely the lower the deviation of child's developmental, the lower the risk of ADHD
ASIMETRI INFORMASI DAN PENEKANAN ANGGARAN MEMODERASI PENGARUH PARTISIPASI ANGGARAN PADA SENJANGAN ANGGARAN Saparudin Noor; Devi Permatasari; Osmad Mutaher; Muhammad Jafar Shadiq
JURNAL ILMIAH NUSANTARA Vol. 2 No. 3 (2025): Jurnal Ilmiah Nusantara
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jinu.v2i3.4456

Abstract

This study aims to examine the effect of budget participation on Budgetary Slack, to examine the moderating effect of budget emphasis on budget participation and Budgetary Slack, to examine the moderating effect of information asymmetry on budget participation and Budgetary Slack. This type of research is quantitative. The population in this study is the Regional Development Planning Agency, Research and Development of West Kotawaringin Regency. The sample in this study was all employees involved in the budget preparation process at the Regional Development Planning Agency, Research and Development of West Kotawaringin Regency, totaling 39 respondents. The research data were collected using a questionnaire and analyzed using Moderated Regression Analysis (MRA). The results showed that budget participation had a positive and significant effect on budgetary slack. Budget participation and information asymmetry did not individually affect budgetary slack, and information asymmetry was not a moderating variable. Budget participation and information asymmetry individually affected budget emphasis, and budget emphasis was a moderating variable.
The Effectivieness of Group Counseling Using The Solution Focused Brief Therapy (SFBT) Approach to Improve The Altruistic Behavior of Studients of State Middle School 6 Probolinggo Firania Jaya Dininggar; Leny Latifah; Devi Permatasari
Ilmina: Journal of Education and Counseling Vol. 1 No. 2 (2025)
Publisher : Konsultan Jurnal Ilmiah Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63738/ilmina.v1i2.8

Abstract

Altruism is a specific form of behavioral adjustment aimed at the benefit of others, tending towards self-harm, and driven by the desire to improve the welfare of others without expecting anything in return. The SFBT approach is a therapy that builds on the client's strengths, enabling them to identify and resolve their own problems. The purpose of this study was to determine the effectiveness of group counseling using the SFBT approach in improving altruistic behavior in eighth-grade students at SMPN 6 Probolinggo. The method used in this study was a one-group pretest-posttest design. The sampling technique used was purposive sampling, meaning the sampling method was based on specific considerations. The subjects were five students from class VIIIC of SMPN 6 Probolinggo, obtained from the pretest results to improve altruistic behavior. The instrument used in this study was the altruistic behavior scale. Data analysis in this study used parametric statistics with a paired-sample t-test, processed using SPSS 22.0 for Windows. The results of the study are described as follows: (a) the level of altruistic behavior of class VIIIC students of SMPN 6 Probolinggo who were the subjects of the study before being given group counseling treatment with the SFBT approach was in the "low" category, the average pre-test score of the altruistic behavior scale was 62.4. (b) the level of altruistic behavior of class VIII students of SMPN 6 Probolinggo who were the subjects of the study after being given group counseling treatment with the SFBT was in the "high" category, the average post-test score of the altruistic behavior scale was 127.8. (c) the results of the paired sample t-test analysis from the calculation results can be concluded that the sig value (-2 tailed) is 0.001 <0.05, so HO is rejected so it can be concluded that it is effective in reducing the altruistic behavior of students of SMPN 6 Probolinggo.
PENGARUH PROFITABILITAS, SOLVABILITAS, DAN LIKUIDITAS TERHADAP NILAI PERUSAHAAN DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI Nila Resa Ayu Septiana; Devi Permatasari
Jurnal Akuntansi dan Bisnis Vol. 5 No. 2 (2025): Oktober 2025 : Jurnal Akuntansi Dan Bisnis
Publisher : LPPM Universitas Sains Dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/sx57qr74

Abstract

This study aims to examine the effect of profitability, solvability, and liquidity on firm value, with firm size as a moderating variable. The population in this study consists of LQ45 companies listed on the Indonesia Stock Exchange for the period 2022–2024. The sample was selected using purposive sampling, resulting in 61 samples. This research uses secondary data obtained from the LQ45 company fact sheet listings on the indonesia stock exchange for 2022–2024, sourced from website indonesia stock exchange. Data were analyzed using moderation regression analysis with SPSS 25. The results show that profitability has a negative and insignificant effect on firm value, solvability has a positive and significant effect on firm value, and liquidity has a positive and insignificant effect on firm value. Firm size does not moderate the effect of profitability on firm value, but firm size moderates the effect of solvability on firm value. Meanwhile, firm size does not moderate the effect of liquidity on firm value.
PENGARUH PENERAPAN STANDAR AKUNTANSI PEMERINTAH, SISTEM PENGENDALIAN INTERNAL DAN PEMANFAATAN TEKNOLOGI TERHADAP KUALITAS LAPORAN KEUANGAN RSUD dr. ADHYATMA, MPH Adelia Dian Pratiwi; Devi Permatasari
Jurnal Akuntansi dan Bisnis Vol. 5 No. 2 (2025): Oktober 2025 : Jurnal Akuntansi Dan Bisnis
Publisher : LPPM Universitas Sains Dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/cqsv2g81

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh Penerapan Standar Akuntansi Pemerintah (SAP), Sistem Pengendalian Internal (SPI), dan Pemanfaatan Teknologi terhadap Kualitas Laporan Keuangan pada RSUD dr. Adhyatma, MPH. Latar belakang penelitian ini adalah pentingnya laporan keuangan yang berkualitas dalam mewujudkan akuntabilitas pengelolaan keuangan daerah. Metode penelitian yang digunakan adalah kuantitatif dan pengumpulan data menggunakan survei. Data diperoleh melalui kuesioner yang disebarkan kepada pegawai Bagian Keuangan RSUD dr. Adhyatma, MPH. Teknik analisis data menggunakan regresi linier berganda, uji hipotesis yang terdiri dari Uji-t dan Uji-F untuk menguji hubungan antara variabel independen dengan variabel dependen. Hasil analisis menunjukkan bahwa variabel Standar Akuntansi Pemerintah dan Sistem Pengendalian Internal memiliki pengaruh positif dan signifikan terhadap variabel kualitas laporan keuangan. Namun, variabel Pemanfaatan teknologi berpengaruh negatif terhadap kualitas laporan keuangan.
Co-Authors Adelia Dian Pratiwi Cahyo Pramono Eka Agus Setyawan Esri Rusminingsih - Firania Jaya Dininggar Fitriana Noor Khayati Hendri Setyawan Hudaidah Hudaidah Leny Latifah Muhammad Jafar Shadiq Muhammad Ja’far Shodiq Muhammad Nizar Ali Nila Resa Ayu Septiana Osmad Mutaher Puput Risti Kusumaningrum Reyhan SAFITRI, SANI saifudin zukhri - Saparudin Noor Sri Dewi Wahyundaru Sri Sat Titi Hamranani Suyami Triyastiti Wulandari Zainal Alim Adiwijaya