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All Journal Journal of Degraded and Mining Lands Management JOURNAL OF HEALTHCARE TECHNOLOGY AND MEDICINE Jurnal Kajian Akuntansi Jurnal Ilmiah Universitas Batanghari Jambi ILKOM Jurnal Ilmiah J-Kesmas: Jurnal Kesehatan Masyarakat (Indonesian Journal of Public Health) ULIN: Jurnal Hutan Tropis Abdi Dosen : Jurnal Pengabdian Pada Masyarakat Jurnal Prima Medika Sains Jurnal Bisnis dan Kewirausahaan (Journal of Business and Entrepreneurship) Community Development Journal: Jurnal Pengabdian Masyarakat Reswara: Jurnal Pengabdian Kepada Masyarakat Jurnal EMA (Ekonomi Manajemen Akuntansi) Marine Kreatif Jurnal Kesehatan Tambusai Jurnal Ilmiah Raflesia Akuntansi Jurnal Pengabdian Kesehatan Komunitas (Journal Of Community Health Service) Educoretax Jurnal Dunia Pendidikan Jurnal Sylva Lestari Public Health and Safety International Journal (PHASIJ) International Journal of Disaster Management MEDALION JOURNAL: Medical Research, Nursing, Health and Midwife Participation JPNM : Jurnal Pustaka Nusantara Multidisiplin Jurnal Abdimastek (Pengabdian Masyarakat Berbasis Teknologi) JOURNAL OF Mental Health Concerns JUKEJ: Jurnal Kesehatan Jompa Jurnal Masyarakat Berdikari dan Berkarya (MARDIKA) Nagri Pustaka: Jurnal Pendidikan, Ilmu Sejarah, dan Budaya Jurnal Dinamika Manajemen Journal of Environmental and Science Education
Kiswanto Kiswanto
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Religion Agriculture, Biological Sciences & Forestry Humanities Biochemistry, Genetics & Molecular Biology Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Dentistry Earth & Planetary Sciences Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Medicine & Pharmacology Nursing Public Health Social Sciences Veterinary Other

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Pengaruh Kompensasi Eksekutif dan Gender Diversity Terhadap Tax Avoidance Hajawiyah, Ain; Kiswanto; Suryarini, Trisni; Zhafira Nilnamuna, Afifah
Journal of Business And Entrepreneurship Vol. 13 No. 1 (2025): JOURNAL OF BUSINESS AND ENTREPRENEURSHIP (May 2025 Edition)
Publisher : APPS Publications

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46273/xxn6f606

Abstract

This study examines the effects of executive compensation and gender diversity on tax avoidance in Indonesian manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2021. Using purposive sampling, a sample of 75 companies, representing 175 units of analysis, was selected. The analysis, conducted with descriptive statistics and multiple linear regression using IBM SPSS 27.0, reveals that executive compensation has a negative and significant effect on tax avoidance. Conversely, gender diversity was found to have no effect. The study also found that profitability and firm size had a positive and significant effect on tax avoidance, whereas leverage had a negative and significant effect. This research contributes to existing literature by using a unique method to measure gender diversity—the number of female directors divided by the total number of directors—to study its influence on tax avoidance.
ANALISIS KINERJA DINAS LINGKUNGAN HIDUP DALAM PENGELOLAAN SAMPAH DI KECAMATAN JOHAN PAHLAWAN KABUPATEN ACEH BARAT Putri, Aulia; Kiswanto, Kiswanto; Yulizar, Yulizar; Darmawan, Darmawan; Luthfi, Fakhrurradhi
Jurnal Kesehatan Tambusai Vol. 6 No. 3 (2025): SEPTEMBER 2025
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jkt.v6i3.47534

Abstract

Pengelolaan sampah adalah salah satu faktor utama untuk menjaga kebersihan serta kesehatan lingkungan. Dinas Lingkungan Hidup (DLH) di Kabupaten Aceh Barat memainkan peran penting dalam hal ini, namun produktivitas dan efektivitas kerja mereka masih menghadapi sejumlah masalah. Penelitian ini bertujuan untuk menilai kinerja Dinas Lingkungan Hidup dalam pengelolaan sampah di Kecamatan Johan Pahlawan, Kabupaten Aceh Barat. Penelitian ini berfokus pada variasi produktivitas, target dan hasil kerja, ketepatan waktu, kualitas layanan, sumber daya manusia, fasilitas, dan sikap serta disiplin petugas kepada masyarakat. Metode yang digunakan dalam penelitian ini adalah kualitatif dengan pengumpulan data melalui wawancara, dokumentasi, dan observasi. Sebanyak 10 informan telah dipilih secara purposive, termasuk kepala bagian pengelolaan sampah, petugas kebersihan, dan masyarakat sebagai pendukung. Untuk menguji validitas data, digunakan triangulasi, dan analisis dilakukan dengan pendekatan kualitatif. Hasil dari penelitian ini menunjukkan: Produktivitas, Target kerja, Pencapaian kerja, Ketepatan waktu, Sumber Daya Manusia, Kualitas pelayanan, Lingkungan kerja fisik, Kedisiplinan dan keramahan, Sarana dan prasarana, Pengelolaan sampah. Kinerja Dinas Lingkungan Hidup Kabupaten Aceh Barat dalam pengelolaan sampah di Kecamatan Johan Pahlawan menunjukkan kemajuan yang baik, terutama dari aspek perencanaan dan SOP yang ada. Namun, di lapangan masih terdapat berbagai masalah, seperti kurangnya armada, ketidakaturan jadwal angkutan, kurangnya pendidikan kepada masyarakat, dan keterbatasan fasilitas pendukung. Diperlukan evaluasi menyeluruh dan perbaikan sistemik agar pengelolaan sampah dapat dilakukan dengan lebih efektif dan berkelanjutan.
Faktor-Faktor Yang Mempengaruhi Praktik Buang Air Besar Pada Desa ODF dan Non ODF Ruwaida, Ruwaida; Is, Jun Musnadi; Kiswanto, Kiswanto; Marniati, Marniati; Ernawati, Ernawati
JUKEJ : Jurnal Kesehatan Jompa Vol 4 No 2 (2025): JUKEJ: Jurnal Kesehatan Jompa
Publisher : Yayasan Jompa Research and Development

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57218/jkj.Vol4.Iss2.1758

Abstract

Faktor Risiko Diabetes Melitus Pada Remaja Tingkat SMA Di Wilayah Kerja Puskesmas Inuman Kabupaten Kuantan Singingi Mhd. Rizki Triwijaya; Syafrani; Endang Purnawati Rahayu; Kiswanto; Herniwanti
Jurnal Dunia Pendidikan Vol 6 No 2 (2025): Jurnal Dunia Pendidikan
Publisher : LPPM Sekolah Tinggi Olahraga dan Kesehatan Bina Guna

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55081/jurdip.v6i2.4841

Abstract

Diwilayah kerja Puskesmas Inuman terdapat 162 orang terdeteksi penyakit diabetes melitus dan 143 orang terjadi pada usia produktif, 18 orang terjadi pada usia lansia, serta 1 orang terjadi pada remaja. Pada bulan Januari-Februari 2023, terdapat 5 kasus baru penderita diabetes melitus dan 1 orang diantaranya terjadi pada usia remaja. Penelitian ini bertujuan untuk mengetahui faktor risiko diabetes melitus pada remaja tingkat SMA di wilayah kerja Puskesmas Inuman Kabupaten Kuantan Singingi tahun 2023. Metode penelitian ini adalah kuantitatif dengan desain studi cross sectional. Penelitian ini dilakukan pada Juli 2023. Populasi pada penelitian ini adalah seluruh remaja tingkat SMA yang ada diwilayah kerja Puskesmas Inuman dan sampel sebanyak 216 orang dengan tekhnik pengambilan sampel yaitu simple random sampling. Hasil penelitian terdapat satu variabel yang berhubungan jenis kelamin (p=0,022 OR:3,919), dan enam variabel tidak berhubungan yaitu genetik (p=0,235 OR:1,115), obesitas (p=0,270, OR:2,309), aktivitas fisik (p=0,547 OR:1,421), merokok (p=0,059, OR:2,750), konsumsi gula (p=0,146, OR:0,348), umur (p=0,394, OR:0,782), terhadap faktor risiko diabetes melitus di wilayah kerja Puskesmas Inuman Kabupaten Kuantan Singingi Tahun 2023. Kesimpulan pada penelitian ini variabel jenis kelamin merupakan variabel paling dominan diantara 9 variabel lainnya. Diharapakan pihak Puskesmas Inuman untuk melakukan kegiatan penyuluhan secara berkala kepada para remaja tingkat SMA melalui program PTM mengenai diabetes melitus.
Doctors’ performance when using Hospital Information System (HIS) in analysing determinants of mental health Kartika Sari, Desi; Kiswanto, Kiswanto; Muhardi, Muhardi; Hartono, Budi; Efendi, Ahmad Satria
JOURNAL OF Mental Health Concerns Vol. 4 No. 4 (2025): December Edition 2025
Publisher : Indonesian Public Health-Observer Information Forum (IPHORR) Kerjasama dengan Unit Penelitian dan Pengabdian Kep Akademi Keperawatan Baitul Hikmah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56922/mhc.v4i4.1674

Abstract

Background: The implementation of hospital information systems is expected to improve employee performance, particularly among doctors as key users. Previous studies have shown that the effectiveness of such systems can positively influence individual performance. Purpose: To analyze of Mental Health and Performance of Doctors Using the Hospital Information System (HIS). Method: This quantitative study used a total sampling technique involving 41 doctors at PRIMA Hospital Pekanbaru. Data were analyzed using multiple linear regression to assess the influence of various factors on doctors’ performance in using HMIS. The independent variables included knowledge, attitude, experience, doctors’ perception, ease of use, system security and reliability, feature–need suitability, data quality and accessibility, hospital policy, training and supervision support, as well as incentives and performance evaluation. Results: The analysis revealed that only the doctors’ perception variable had a statistically significant effect on doctors' performance (p = 0.010 < 0.05). Other variables including knowledge, attitude, experience, ease of use, system security, hospital policies, training, and incentives showed no significant influence (p > 0.05). Conclusion: Doctors’ perception of HMIS is a key factor in enhancing their performance in using the system. To optimize HMIS implementation, hospitals should focus on improving doctors’ understanding and acceptance through strategies such as targeted education and socialization, simplifying and customizing system features, enhancing system speed and interface, and offering performance-based incentives for HMIS utilization. Keywords: Determinants; Doctors’ Performance; Hospital Management Information System; Multiple Linear Regression; Perception.
Analisis Laporan Keuangan Universitas Negeri Semarang Sebelum Dan Sesudah Menjadi Perguruan Tinggi Negeri Badan Hukum Nurchayati; Silvi Pratiwi; Taufiq Hidayat; Dwi Yulian Rahmawati; Kiswanto
Jurnal Ilmiah Raflesia Akuntansi Vol. 11 No. 2 (2025): Jurnal Ilmiah Raflesia Akuntansi
Publisher : Politeknik Raflesia Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53494/jira.v11i2.911

Abstract

Berdasarkan PP Nomor 36 Tahun 2022, Universitas Negeri Semarang telah ditetapkan menjadi Perguruan Tinggi Negeri Badan Hukum (PTN-BH). Transformasi status UNNES dari Perguruan Tinggi Negeri Badan Layanan Umum (PTN-BLU) menjadi PTN-BH merupakan langkah penting bagi UNNES yang bertujuan untuk meningkatkan kemandirian UNNES secara finansial, otonomi dalam pengelolaan aset yang dimiliki. Salah satu bentuk pertanggungjawaban pengelolaan keuangan PTN-BH adalah laporan keuangan. Laporan keuangan terdiri dari Laporan Posisi Keuangan (Neraca), Laporan Arus Kas, Laporan Penghasilan Komprehensif, Laporan Perubahan Netto, dan Catatan Atas Laporan Keuangan (CaLK). Analisis rasio keuangan yang dilakukan antara lain rasio likuiditas, solvabilitas, efektivitas pendapatan, efisiensi belanja, Tingkat pertumbuhan pendapatan dan Tingkat pertumbuhan belanja. Hasil analisis rasio keuangan atas laporan keuangan UNNES tahun 2021-2024 menunjukkan hasil antara lain Rasio likuiditas tertinggi terdapat pada tahun 2021 yaitu 890,98%, Debt to Asset Ratio tertinggi pada tahun 2024 sebesar 6,66%, Debt to Equity Ratio tertinggi pada tahun 2023 sebesar 4,50%. Pendapatan UNNES dari tahun 2021 sampai dengan 2024 dapat dikatakan efektif karena diatas 100% dan pendapatan paling efektif pada tahun 2022 sebesar 151,38%. Hasil analisis rasio efisiensi belanja menunjukkan bahwa anggaran belanja UNNES yang paling efisien terjadi pada tahun 2024 sebesar 94,19%. Pertumbuhan pendapatan tertinggi terjadi pada tahun 2023 pada saat UNNES mengalami peralihan dari PTN-BLU menjadi PTN-BH yaitu sebesar 80,63%, sedangkan tingkat pertumbuhan belanja UNNES paling rendah terjadi pada tahun 2021 yaitu sebesar 12,05%. Kata kunci : Laporan Keuangan, Rasio Keuangan
The Effect Of Corporate Governance On Effective Tax Rate With Profitability As A Moderating Variable Harjanto, Atta Putra; Hajawiyah, Ain; Fredika, Afinda; Kiswanto, Kiswanto
Educoretax Vol 4 No 6 (2024)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v4i6.868

Abstract

This study aims to analyze and describe the effect of corporate governance on the effective tax rate and the role of profitability in moderating the effect of corporate governance on the effective tax rate. The population of this research is non-financial companies registered as participants in the Corporate Governance Perception Index (CGPI) organized by The Indonesian Institute for Corporate Governance (IICG) in 2012-2021 with a total of 153 companies. Sampling in this study using non-random sampling technique with purposive sampling method and obtained a final sample of 67 companies. The data analysis technique used in this study is descriptive statistical analysis and inferential statistical analysis. The regression analysis method with moderating variables used in this study is the interaction test. The results of the study show that corporate governance has a negative effect on the effective tax rate. Leverage and size have no effect on the effective tax rate. Profitability has a negative effect on the effective tax rate. In addition, profitability cannot moderate the influence of corporate governance on the effective tax rate. The originality in this study is the existence of a profitability variable as a moderating variable and the measurement of corporate governance variables in this study uses a good corporate governance rating score based on the assessment of the corporate governance perception index (CGPI).
Determination of Design Criteria for Floating Portable Toilet Applied at Flood Prone Area Fatimah, Eldina; Fauzi, Muhammad; Fauzia, Arisna; Kiswanto, Kiswanto; Abdullah, Abdullah; Clara, Bella Fitrah; Syahna, Diyatura
International Journal of Disaster Management Vol 6, No 2 (2023)
Publisher : TDMRC, Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/ijdm.v6i2.33651

Abstract

Communities living in flood-prone areas generally experience difficulty accessing toilet facilities when the water level fluctuates. Information on providing toilets that can adapt to changes in the water level at disaster sites has yet to be published. In addition, the obstacles often faced in the provision of toilets are difficulty in distribution because they cannot be disassembled, toilets are unstable when placed above the water level, and they are not environmentally friendly. The availability of a comprehensive type of floating portable toilet that is suited for installation in advance (before flooding) and adapts to floating conditions should be more investigated. This research aims to select critical criteria for floating portable toilet design. Interpretive Structural Modelling (ISM) is used to determine the most essential Criteria (P). Secondary data collected include information related to toilet design that has been carried out in various countries, and primary data is collected by distributing questionnaires to as many as 22 selected key respondents. The results showed that the critical factors in designing a floating portable toilet were classified into 6 (six) important parameters, namely: Design and Environmental Management System, Safety, Cleanliness, Amenities, and facilities, Ease of Mobility, and Length of construction time.
Analysis of Physical, Chemical, and Biological Peat Water Quality on The Degree of Health of Gampong Sumber Bakti Communities Berutu, Nova Sarwedi; Kiswanto, Kiswanto; Rimonda, Rubi; Wintah, Wintah
J-Kesmas: Jurnal Fakultas Kesehatan Masyarakat (The Indonesian Journal of Public Health) Vol 11, No 1 (2024): April 2024
Publisher : Universitas Teuku Umar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35308/j-kesmas.v11i1.9522

Abstract

Peat water is the source of water used by the people of Gampong Sumber Bakti. This study aimed to analyze the quality of peat water with parameters ofß color, taste and smell, turbidity, pH, TDS, iron (fe), manganese, E. coli, temperature, and complaints about public health status. Sampling was done by purposive random sampling of as many as 42 respondents in Gampong Sumber Bakti. The sampling of peat water was carried out by random sampling. The data is obtained from the experimental results of the Tirta Meulaboh Regional Drinking Water Company Laboratory. At the same time, data on public health degree complaints through surveys and interviews using questionnaire media. The results of the study stated that the examination of physical and chemical parameters exceeded the threshold based on Permenkes No. 32 of 2017, color 120 TCU, taste and smell, temperature 28.5 oC, turbidity 34 NTU, Mn 0.69 Mg/l, Fe 1.6 Mg/ l, pH 6.84 Mg/l, TDS 1200 Mg/l and no biological E.coli was detected. Meanwhile, public health complaints were itching at 21.4%, diarrhea at 7.1%, scaly skin at 23.8%, porous teeth at 4.8%, stickiness at 33.3%, and other complaints at 9.5%. The suggestions that researchers can give are providing simple filtration, building clean water facilities, improving
The Relationship of Knowledge and Attitudes of Traders with Traditional Market Sanitation Hygiene Fera, Dian; Nabela, Danvil; Muchsin, Sri Wahyuni; Kiswanto, Kiswanto; Iskandar, Wardah; Fahlevi, Muhammad Iqbal
J-Kesmas: Jurnal Fakultas Kesehatan Masyarakat (The Indonesian Journal of Public Health) Vol 10, No 1 (2023): April 2023
Publisher : Universitas Teuku Umar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35308/j-kesmas.v10i1.7381

Abstract

Hygiene sanitation of the traditional market environment with conditions of ignorance of market traders must be clean from garbage, dirt in trading facilities and around the market and do not use personal protective equipment, various public health problems can occur if traders do not know and are not aware to maintain the cleanliness of market environment sanitation. The purpose of this study was to determine the relationship between knowledge and attitudes of traders with hygiene, sanitation, environment, traditional markets in Kota Fajar Village, North Kluert District, South Aceh Regency. Type of quantitative research with Cross Sectional design. The study was conducted on June 5-18, 2022 with a sample of 74 traders using a simple Random Sampling technique Data collection using questionnaires. Data analysis using univariate and bivariate analysis with chi-square test. The level of knowledge of market traders in maintaining the sanitary hygiene of the market environment was partly obtained by the results that 11 respondents 64.7% had poor knowledge with poor sanitary hygiene. Negative attitudes of 13 respondents 17.6% with poor sanitary hygiene . Based on statistical tests using chi-square, there is a relationship between the knowledge (P value 0.000) and attitude (P value 0.000) of market traders by maintaining the sanitary hygiene of the traditional market environment. It is expected that market traders will know and be aware of maintaining the cleanliness of facilities including personal protective equipment
Co-Authors Abda Abda Abdullah Abdullah Adi Wibowo Ahmad Satria Efendi, Ahmad Satria Ahyar M. Diah Ain Hajawiyah Ainun Mardiah Aipassa, Marlon Ivanhoe Akbarudin Akramiah, Nurul alendra, verani Amiril Azizah Anisah ANISAH Annisa Nurrachmawati Anwar, Sufyan Arba’a, Nurhamni Asrin Najmiati Fitrah Asrori Asrori Aswandi Aswandi, Aswandi Athoillah Athoillah, Athoillah Aulia Putri Aulya Fazira Bambang Sunarto Berutu, Nova Sarwedi Budi Hartono Budi Warsito Chandra Kirana Chandra Kirana Chatarina Umbul Wahyuni Clara, Bella Fitrah Darmawan Darmawan delphi Delpiah Wahyuningsih DIAN FATMAWATI Diana, Rita Duana, Maiza Dwi Yulian Rahmawati Eldina Fatimah Elly Yanuarti Ernawati Ernawati Fadillah, Mardi Fahlevi, Muhammad Iqbal Fauzia, Arisna fazira, aulya Fera, Dian Firman Firdauz Saputra Fitriani Fredika, Afinda Harjanto, Atta Putra Herlina Susmaneli Herniwanti Herniwanti Hetty Ismainar Ibrahim Ibrahim Ihsan Murdani Ike Anggraeni Irawan, Devi Irzal Fanany Is, Jun Musnadi Iskandar, Wardah Jahuri Jepisah, Doni Kartika Sari, Desi Karyati Karyati Kusumawardani, Eva Flourentina Lita, Lita Luthfi, Fakhrurradhi M .Iqbal Fahlevi M Zainul Hafizi Mardi Fadillah Mardiany Marjenah Marjenah Marjenah, Marjenah Marniati Marniati, Marniati Marzuki, Toto Meliana, Yenny Meutia Paradhiba Mhd. Rizki Triwijaya Mitra Mitra mohamad jamil Muchsin, Sri Wahyuni Muhammad Naufal Muhardi Muhardi Murdani, Ihsan Nabela, Danvil Nadiatul Ulfa NASRIANTI SYAM, NASRIANTI Neneng, Andi NURCHAYATI Nurtiyanto, W. A. Ola, Rosa Penaten Onetusfifsi Putra Paulus Matius Perry Boy Chandra Siahaan Pramono, Dwi Agung Pudyaningsih, A. Ratna Putri, Agmi Sinta Putri, Muda Riska Putri, Retno Rahayu, Endang Purnawati Reynaldi Hutauruk Rimonda, Rubi Rismawati Ritbey Ruga Riyayatsyah, Riyayatsyah Rizka Puspita Sari Rosamah, Enih Rubi Rimonda Ruwaida, Ruwaida Sari, Desi Kartika Sarminah, Sri Setiawan, J. Siahaan, Perry Boy Chandra Silvi Pratiwi Siti Maisyaroh Fitri Siregar Suhardiman, Ali Supardi Surahman Susy Sriwahyuni Swandari Paramita Sy Putri Nabilla Syafrani Syahna, Diyatura T Alamsyah Taufiq Hidayat Teungku Nih Farisni Titin Kurniasih Trisni Suryarini Triyanto, A. Wahyuni, Anggi Wahyuni, Nurfajri Widyasasi, Dyah Wintah Wintah Wintah, Wintah Yanuarti, Elly Yosep Ruslim Yulizar Yulizar Yuranda, Rezky Zakiyuddin Zakiyuddin Zakiyuddin Zakiyyudin, Zakiyyudin Zhafira Nilnamuna, Afifah