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All Journal Jurnal Pendidikan dan Pembelajaran Khatulistiwa (JPPK) JURNAL ILMU PERTANIAN The Indonesian Accounting Review Business Accounting Review MEDISAINS Jurnal Terapan Abdimas Promotif: Jurnal Kesehatan Masyarakat Jurnal Kesehatan Vokasional Jurnal Laut Khatulistiwa Journal of Dedicators Community JURNAL PENDIDIKAN TAMBUSAI AKURASI: Jurnal Riset Akuntansi dan Keuangan Majalah Sainstekes Bahastra: Jurnal Pendidikan Bahasa dan Sastra Indonesia Jurnal Agrium Jurnal STEI Ekonomi The Indonesian Journal of Accounting Research Indonesian Journal of Global Health research Unram Journal of Community Service (UJCS) Jurnal Fokus Manajemen Jurnal Akuntansi dan Keuangan Journal of Applied Agricultural Science and Technology PROGRESIF Journal of Health and Nutrition Research Makara Journal of Science PubHealth Jurnal Kesehatan Masyarakat La Ogi : English Language Journal Prosiding Seminar Nasional Pengabdian Kepada Masyarakat Jurnal Ekonomika Manajemen Dan Bisnis Jurnal Riset Manajemen dan Bisnis Jurnal Penelitian Ekonomi Manajemen dan Bisnis Journal of Management, Economic, and Accounting Current Biomedicine Taxation and Public Finance Guidance: Jurnal Bimbingan dan Konseling Akurasi
Juniarti Juniarti
Universitas Kristen Petra
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The Influence Of Discipline And Work Environment On Employee Performance At PT Smarco Mandiri Sukses Juniarti, Juniarti; Pohan, Syahrial Hasanuddin; Bana, M. Haidir Alisyah
Journal of Management, Economic, and Accounting Vol. 4 No. 2 (2025): Juli-Desember
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jmea.v4i2.880

Abstract

Work environment on employee performance at PT Smarco Mandiri Sukses. The approach method used is a quantitative approach with a quantitative descriptive research type in the form of numbers and statistical analysis using SPSS Version 26. The population of this study is all permanent and honorary employees who work at PT Smarco Mandiri Sukses, totaling 182 employees, while the sampling technique is Probability Sampling with the technique used is Random Sampling using the Slovin formula with an error rate of 10%, so the sample of this study is 65 employees. The results of this study indicate that discipline has a positive and significant partial effect on employee performance with a calculated t value > t table (7.559 > 1.99897) and the work environment has a positive and significant partial effect on employee performance with a calculated t value > t table (6.016 > 1.99897), and simultaneously discipline and work environment have a positive and significant effect on employee performance at PT Smarco Mandiri Sukses with a calculated f value > ft table (105.821 > 3.15). The results of this study indicate that H1 is partially and simultaneously accepted and H0 is rejected. The resulting coefficient of determination is 76.6%, with the remaining 23.4% explained by other independent variables not examined in this study.
The Influence Of Work Ability, Work Compensation, And Work Supervision On Employee Performance At PT. Pembangunan Prasarana Sumatera Utara Nadya, Dea; Wulandari, Niken; Juniarti, Juniarti
Jurnal Fokus Manajemen Vol 5 No 3 (2025): Agustus
Publisher : LPPJPHKI Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jfm.v5i3.9059

Abstract

This study ains to analyze how much influence work ability, work compensation, and work supervision have on employee performance at PT. Pembangunan Prasarana Sumatera Utara. Quantitative methods based on an associative approach were used in this investigation. All 55 workers of PT. Pembangunan Prasarana Sumatera Utara made up the population in this research. Multiple linear regression was utilized for data analysis, and saturation sampling was employed to choose the sample. It is evident from the estimated t value < t table (1.519 < 2.006) and a significant level of 0.135 > 0.05 that work ability does not impact performance, according to the findings of this research. According to the study's indicate that work compensation effects performance, this can be seen from the calculated t value> t table (5.321 < 2.006) and a significance level of 0.000 < 0.05, job remuneration does not effect performance. As the computed t value > t table (3.182 < 2.006) and a significant level of 0.002 < 0.05 show, the study's findings suggest that job supervision influences performance. Based on the estimated f value (54.637 > 2.78), a significant level of 0.000 < 0.05, and the fact that work ability, work compensation, and work supervision all impact employee performance at the same time, it is clear that these factors influence performance in this research.
How Osteoporosis Looks Like in CT Scan Images: An Alternative Osteoporosis Assessment Genisa, Maya; Abdullah, Johari Yap; MD Yusoff, Bazli Bin; Aryenti, Aryenti; Juniarti, Juniarti
Journal of Health and Nutrition Research Vol. 4 No. 2 (2025)
Publisher : Media Publikasi Cendekia Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56303/jhnresearch.v4i2.393

Abstract

Osteoporosis is a silent degenerative disease that commonly affects the elderly, leading to decreased bone density and increased risk of fractures. Dual-Energy X-ray Absorptiometry (DEXA) is the standard tool for assessing Bone Mineral Density (BMD), but its limited availability and high cost in many healthcare facilities, especially in developing countries like Indonesia, necessitate alternative diagnostic methods. This study aims to assess the potential use of Computed Tomography (CT) scan images as a substitute for DEXA in detecting osteoporosis. The objective is to analyze bone texture attributes from CT images to differentiate between normal and osteoporotic bone structures. The method involved collecting CT scan data from patients at Hospital Universiti Sains Malaysia (HUSM). The vertebrae regions were segmented from the abdominal CT images using image processing techniques to isolate bone tissue. Four image-derived texture attributes—Roughness, Contrast, Greyscale, and Phase—were then extracted using MATLAB-based analysis. The results showed that osteoporotic bones had higher values in Roughness and Contrast, and lower values in Greyscale and Phase compared to normal bones. Among these, Roughness was identified as the most sensitive attribute in detecting changes associated with osteoporosis. These findings indicate that CT scan images, when analyzed through proper segmentation and texture evaluation, have the potential to serve as a viable alternative for osteoporosis screening, particularly in settings where DEXA is unavailable.
Reformasi santunan dan implikasinya terhadap kinerja keuangan PT Jasa Raharja: Tinjauan berdasarkan PMK No. 15 dan 16 Tahun 2017 Apandi, Aden; Almurni, Siti; Noersanti, Lina; Juniarti, Juniarti
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 7 No 2 (2025)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v7i2.1703

Abstract

This study aims to analyze and determine the financial performance of PT Jasa Raharja before and after the issuance of PMK No. 15-16 / 2017 with the measurement variables of Net Profit Margin (NPM), Return on Assets (ROA) and Current Ratio (CR). The method used is quantitative descriptive. The sample in this study is PT Jasa Raharja. The data used are in the form of annual financial reports for 2014, 2015, 2016, 2018, 2019 and 2020. Data testing uses descriptive statistics with normality tests, and paired sample t-tests. The results of the study indicate that there is a difference in the financial performance of PT Jasa Raharja before and after the issuance of PMK No. 15-16 / 2017 seen from the measurement of Net Profit Margin (NPM) and Return on Assets (ROA), while there is no difference in the financial performance of PT Jasa Raharja before and after the issuance of PMK No. 15-16 / 2017 seen from the measurement of Current Ratio (CR). Public interest statement This study is beneficial to the general public because it shows that despite a decline in financial performance after the enactment of PMK No. 15-16/2017, PT Jasa Raharja is still able to fulfill its obligation to pay compensation. This provides confidence that public services continue to run well and stably. The practical implication is that the government and BUMN can evaluate similar policies so that they remain on the side of the community without disrupting the sustainability of the company's operations.
Financial Report Quality: The Role of Accrual-Based Government Accounting Standards and H.R. Competency Juniarti, Juniarti; Noersanti, Lina; Gladys, Asthya
Taxation and Public Finance Vol. 1 No. 1 (2023): DESEMBER 2023
Publisher : Santoso Academy Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58777/tpf.v1i1.157

Abstract

This study aims to analyze and obtain empirical evidence about the effect of accrual-based government accounting standards and human resource competencies on the quality of government financial reports. Respondents in this study were employees of the financial division of offices in DKI Jakarta. The financial employee research sample is 100 respondents. The analysis technique uses PLS-SEM with the SmartPLS 3.0 program. The results of this study indicate that the competence of human resources influences the application of P.P. No. 71 of 2010 based on accruals and the quality of financial reports. Meanwhile, the application of accrual-based government accounting standards has no effect on the quality of financial reports. The results of this research can be useful for the government as input and consideration in determining policies, especially related to improving the quality of local government financial reporting information and increasing human resource competence, as well as financial accountability.
Strategies affecting sustainable financial performance (A case study on southeast asian companies) Ongkodjojo, Ellice Josephine; Juniarti, Juniarti
The Indonesian Accounting Review Vol. 13 No. 1 (2023): January - June 2023
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v13i1.3181

Abstract

This study aims to find out the effect of cost leadership and differentiation strategies on sustainable financial performance, including which strategy has a more dominant effect. Sustainable financial performance is financial performance that can be achieved and enjoyed into the future, not just for temporary in a certain period. The sample includes public companies in the Southeast Asia region consisting of 395 companies during the period 2107-2020, with a total 1,580 observations. This study uses Structural Equation Modeling to analyze the data. The test results show that the cost leadership strategy has no effect on sustainable financial performance. In contrast, the differentiation strategy has a positive and significant effect on sustainable financial performance. The role of innovation is very important in achieving sustainability. This study proves that innovation moderates the effect of the two strategies on sustainable financial performance. This study failed to prove which strategy has a more dominant effect due to the different results of the effect of the two strategies on sustainable financial performance.
Reformasi santunan dan implikasinya terhadap kinerja keuangan PT Jasa Raharja: Tinjauan berdasarkan PMK No. 15 dan 16 Tahun 2017 Apandi, Aden; Almurni, Siti; Noersanti, Lina; Juniarti, Juniarti
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 7 No 2 (2025)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v7i2.1703

Abstract

This study aims to analyze and determine the financial performance of PT Jasa Raharja before and after the issuance of PMK No. 15-16 / 2017 with the measurement variables of Net Profit Margin (NPM), Return on Assets (ROA) and Current Ratio (CR). The method used is quantitative descriptive. The sample in this study is PT Jasa Raharja. The data used are in the form of annual financial reports for 2014, 2015, 2016, 2018, 2019 and 2020. Data testing uses descriptive statistics with normality tests, and paired sample t-tests. The results of the study indicate that there is a difference in the financial performance of PT Jasa Raharja before and after the issuance of PMK No. 15-16 / 2017 seen from the measurement of Net Profit Margin (NPM) and Return on Assets (ROA), while there is no difference in the financial performance of PT Jasa Raharja before and after the issuance of PMK No. 15-16 / 2017 seen from the measurement of Current Ratio (CR). Public interest statement This study is beneficial to the general public because it shows that despite a decline in financial performance after the enactment of PMK No. 15-16/2017, PT Jasa Raharja is still able to fulfill its obligation to pay compensation. This provides confidence that public services continue to run well and stably. The practical implication is that the government and BUMN can evaluate similar policies so that they remain on the side of the community without disrupting the sustainability of the company's operations.
Skrining Fitokimia Ekstrak Etanol Daun Mangrove di Kawasan Ekowisata Borneo Bahari Desa Sungai Kakap Kalimantan Barat Cahyany, Brigita Sari Kusuma; Juniarti, Juniarti; Alfadzri, Andry; Listy, Irma; Awlia, Isti; Hidayat, Ade; Triono, Riski; Warsidah, Warsidah; Sofiana, Mega Sari Juane
Jurnal Laut Khatulistiwa Vol 8, No 3 (2025): October
Publisher : Dept. Marine Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26418/lkuntan.v8i3.94959

Abstract

Kabupaten Kubu Raya, Kalimantan Barat mempunyai total luasan area ekosistem mangrove mencapai 44.625,76 hektar. Ekosistem mangrove memiliki potensi besar sebagai sumber metabolit sekunder yang berperan penting dalam mekanisme adaptasi terhadap tekanan lingkungan. Kawasan ekowisata Borneo Bahari yang berada di Desa Sungai Kakap, Kabupaten Kubu Raya merupakan area pesisir yang ditumbuhi oleh berbagai jenis mangrove seperti Acanthus ilicifolius, Avicennia marina, dan Sonneratia caseolaris. Namun, belum ada kajian mengenai kandungan metabolit sekunder pada mangrove di kawasan ekowisata Borneo Bahari. Penelitian ini bertujuan untuk mengidentifikasi kandungan senyawa metabolit sekunder pada daun Acanthus ilicifolius, Avicennia marina, dan Sonneratia caseolaris. Metabolit sekunder dari ketiga jenis mangrove diekstraksi dengan pelarut etanol menggunakan metode maserasi. Hasil menunjukkan bahwa ekstrak etanol A. ilcifolius mengandung flavonoid dan saponin. Mangrove A. marina mengandung alkaloid, flavonoid, saponin, dan steroid. Jenis S. caseolaris menunjukkan ekstrak mengandung senyawa flavonoid, saponin, dan steroid. Temuan ini menjadi dasar awal dalam eksplorasi lebih lanjut seperti potensi bioaktivitas metabolit sekunder dari mangrove di wilayah tersebut.
Analysis of Leadership Correlation on Performance-Based Capitation Achievement of Puskesmas Juniarti, Juniarti; Misnaniarti, Misnaniarti; Windusari, Yuanita
Indonesian Journal of Global Health Research Vol 6 No 6 (2024): Indonesian Journal of Global Health Research
Publisher : GLOBAL HEALTH SCIENCE GROUP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37287/ijghr.v6i6.3943

Abstract

The assessment of KBK indicators is sourced from the data recorded in the BPJS Kesehatan information system, so the role of health center employees in inputting data and health services for participants is very important. There are external factors of employees that are dominant in influencing performance and can be the first focus of improvement in achieving KBK values by the management of the health center, namely leadership. The study used a quantitative research method with a cross sectional design. The sample taken in this study is health center employees in Palembang City who meet the inclusion criteria, namely 10 health centers that in March – May 2024 achieved 100% KBK for 3 consecutive months and 11 health centers that in March – May 2024 did not achieve 100% KBK for 3 consecutive months. The results of the study show that there is a leadership relationship to the achievement of capitation of health centers in Palembang City. The role of leaders is very important in supporting employee performance which will support the achievement of Puskesmas performance, including the achievement of performance-based capitation values.
Analisis Harga Pokok Produksi pada UMKM Ayam Geprek Hanania Kitchen Apandi, Aden; Noersanti, Lina; Juniarti, Juniarti
Jurnal Pendidikan Tambusai Vol. 8 No. 2 (2024)
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai, Riau, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Penelitian ini bertujuan untuk menjelaskan perhitungan biaya produksi UMKM yang digunakan saat ini, menghitung serta menyediakan dasar perhitungan harga pokok produksi dengan metode full costing, serta membandingkan perhitungan metode UMKM saat ini dan metode full costing lalu menentukan metode yang tepat. Penelitian ini diharapkan dapat memberikan berbagai manfaat. Manfaat praktis dari penelitian ini adalah dapat digunakan UMKM untuk mengevaluasi hasil perhitungan harga pokok produksi sekaligus sebagai dasar dalam menentukan harga jual, mengefisiensi biaya, dapat bersaing di pasar dan menyusun strategi pemasaran. Penelitian ini bersifat deskriptif kualitatif, data yang digunakan berupa data primer berupa wawancara. Hasil penelitian ini menunjukkan bahwa UMKM Ayam Geprek Hanania Kitchen masih melakukan perhitungan yang sederhana tanpa mengelompokkan biaya-biaya terkait proses produksi.
Co-Authors A , Agustar. A M, Hendra A, Sari. Abdul Kahar Abdullah, Johari Yap Abdussalam, Moch Ade Hidayat, Ade Adrian Budiman Agnes Andriyani Sentosa Agustin, Rika Alivia Ainur Rahmah, Nunung Akhmadi, Ali ALAN DARMASAPUTRA Alfadzri, Andry Almurni, Siti Amelinda Rosita Aminuyati Anastasia Audina Candra Anastasya Debbie Aliantho Andi Sadapotto Angelina Evelyn Apandi, Aden Aqsa, Kathina Deswi Aryenti, Aryenti Auzar Syarif Awlia, Isti Azhari, Rudi Bana, M. Haidir Alisyah Bramanta, Giraldi Sapta Cahyany, Brigita Sari Kusuma Carolina Limantoro Caroline Janet Sukamto Christina Christina Christina Corolina Corolina Crystalita Crystalita Crystalita D.P, Sari. Damayanti, Ndaru Andri Devina Andriani Tandiono Devina Mustikarina Natanagara Dinda, Salsabila Chyllia Dwita, Adel Karen Elisabeth Kartika Y.W Evelina Kurniawan Evelyn Stacia Evelyn Sutejo Evelyne Evelyne Evita Vianita Sari Fajri, Riyadhul Fathan, Muhammad Febriyani, Ellsa Indah Ferbiana Helena Ferdiansyah, Muhammad Aldy Ferry Aditya Fhigo, Lucky Fidelia Fidelia Fidelia Finda Yovita Finy Amelia Firdaus Hi Jahja Kunoli Fitri, Maghfiroti FITRI, RUHIL Florencia Irena Chandra Florensia Agatha Francisca Ivana Frans Sanjaya Fransisca Elsa Monica Frency Yunita Gabriela Natalia Lay Gladys, Asthya Hanani, Hulfiatun Hans William Santoso Hasmiandy Hamid Hastin, Abiyyah Helena, Ferbiana Hendro, Junaidi Hermawan, Cynthia Felita Hermeria, Noveriza Hikmawati Hikmawati Hukama, La Diadhan Idris, Muthoharoh Indra Kusuma Indranita, Lusy Ineke Oktaviani Irfan Suliansyah Irwandi, Nurmayani Janah, Lulu Ah Jannah, Anisa Raudhatul Jessica Kartika Halim Karina Novitasari Kathrin Angelin Hardy Komalasari, Ulvi Intan Kurniati, Fimetha Riva Liana Dewi Lilyani Kartika Sinatra Lina Noersanti Lince, Lince Listiyani Chandra Listy, Irma Lubis, Ira Handayani Margaret Carolina Maria Yunita Maya Genisa MD Yusoff, Bazli Bin Mega Sari Juane Sofiana Misnaniarti Misnaniarti Monica Hendrik Monica Oktavia Musliar Kasim Mustika, Maya N, Sandi N, Sandi. Nabilah Nabilah Nadya, Dea Nasution, Sarifa Ulfa Nathania Nathania Nelly Kawijaya Niken Wulandari Novi Dwi Vivian Thejakusuma Novitasari, Karina Nunung Ainur Rahmah Nur Afni Okianna Okianna Olgawati Hudoyo Ong Yuliana Ongkodjojo, Ellice Josephine Osmeli, Delvi Pannya Pannya Pannya Patrisha, Milaviza Poerwaningsih, Ernie Ernie Pohan, Syahrial Hasanuddin Pratiwi, Nike Preztika Ayu Ardheta Puspa Sari, Puspa Restu Syamsul Hadi Rika Kurniawati Risnah Risnah, Risnah Rizwan, Mohamad Rido Rosmilan Pulungan Sam Hermansyah Santoso, Aurelia Cindy Septaria, Vera Simanungkalit, Anisa Simon Eric Hanjoyo Stefany Sicilia Ahliawan Stephanie Loyanaputra Stephanie Natalie Tanzil Stephen Hadi Wibowo Surya - Wibowo Susmiarsih, Tripanjiasih Sylvia Adriani T N, Novidra Thamrin, Nabila Pyrenina Tjamdinata, Wenny Triono, Riski Vania Allan Sutanto Veronica Wijaya Vincent Valentino Vivian Jacob Vonny Vinisia Wahyuni, Fatma Andria Warsidah, Warsidah Waruwu , Ahmad Aswan Wenny Tjamdinata Wright, James Yuanita Windusari Yuhernita, Yuhernita Yuliana Yuliana Yulmira Yanti Yusuf Hartono Z, Naspendra Zain, Efendi Zainal Zawir Simon, Zainal Zawir