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The Effect of Industrial Specialization Auditors and Audit Committee Expertise on Audit Quality Kurniasih, Indah; Kiswanto, Kiswanto
Accounting Analysis Journal Vol 8 No 2 (2019): July
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v8i2.26708

The purpose of this research is to analyze the impact of auditor industry specialization and audit committee specific expertise, which is divided into accounting, finance, and supervisory expertise, controlled by board of commissioner size, board of director size, firm size, leverage, and profitability. This research uses secondary data with population of 144 manufacturing companies listed on the Indonesian Stock Exchange (IDX) during 2014-2016. The sample selection method was purposive sampling which generates 87 firms as the sample. The data analysis method was multiple linear regression analysis by IBM SPSS version 23.The results showed that the auditor industry specialization and audit committee accounting expertise have positive effect on audit quality. While the audit committee finance and supervisory expertises do not affect the audit quality. Control variables board of commissioner size, firm size, leverage, and profitability affect to audit quality. However, board of director size does not affect to audit quality. The conclusion of this research is auditor industry specialist and audit committee who has accounting expertise are able to improve the audit quality.

The Effect of Industrial Specialization Auditors and Audit Committee Expertise on Audit Quality Kurniasih, Indah; Kiswanto, Kiswanto
Accounting Analysis Journal Vol 8 No 2 (2019): July
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v8i2.26708

The purpose of this research is to analyze the impact of auditor industry specialization and audit committee specific expertise, which is divided into accounting, finance, and supervisory expertise, controlled by board of commissioner size, board of director size, firm size, leverage, and profitability. This research uses secondary data with population of 144 manufacturing companies listed on the Indonesian Stock Exchange (IDX) during 2014-2016. The sample selection method was purposive sampling which generates 87 firms as the sample. The data analysis method was multiple linear regression analysis by IBM SPSS version 23.The results showed that the auditor industry specialization and audit committee accounting expertise have positive effect on audit quality. While the audit committee finance and supervisory expertises do not affect the audit quality. Control variables board of commissioner size, firm size, leverage, and profitability affect to audit quality. However, board of director size does not affect to audit quality. The conclusion of this research is auditor industry specialist and audit committee who has accounting expertise are able to improve the audit quality.

TRIGLYCERIDE COMPOSITION OF SIXTEEN STRAINS OF MARINE DIATOM Lily M.G. Panggabean; Abdullah Rasyid; Zarrah Duniani; Yana Meliana; Indah Kurniasih
Jurnal Ilmu dan Teknologi Kelautan Tropis Vol. 5 No. 1 (2013): Elektronik Jurnal Ilmu dan Teknologi Kelautan Tropis
Publisher : Department of Marine Science and Technology, Faculty of Fisheries and Marine Science, IPB University

Trigliceride or triacylglicerol (TAG) composition in crude oil of sixteen strain of marine diatom has been detected by spectra analyses on an Electrospray - Ion Trap – Mass Spectrometry (ESI-IT-MS) HCT Bruker-Daltonic GmbH instrument with AgNO3 used as coordination ionization agent. Biomass samples of each microalga strain were taken from early and late stationary cultures in f/2 enriched seawater and algal oils were extracted according to Bligh and Dyer. Results from spectra analysis showed that P-Pt-P (C16:0-C16:1-C16:0) were distinguished in TAG from diatom strains Chaetoceros sp.1, Chaetoceros sp.2, Thalasiossira sp.1, Thalasiossira sp.2, Thalasiossira sp.3, Navicula sp. 1, Navicula sp. 2, Navicula sp. 3, Navicula sp. 4, Nitzschia sp. 2 and Amphora sp. In contrast, TAGs in Melosira sp. included P-P-P (C16:0-C16:0-C16:0) and P-P-O (C16:0-C16:0-C18:1) were identified. TAGs from Chaetoceros sp. were the most varies among samples, i.e. P-Pt-P (C16:0-C16:1-C16:0), A-P-M (C20:4-C16:0-C14:0), P-Pt-Lt (C16:0-C16:1-C18:3), P-Pt-A (C16:0-C16:1-C20:4), D-P-P (C22:6-C16:0-C16:0), A-Ln-P (C20:4-C18:2-C16:0). Various TAGs were also detected in Nitzschia sp.2, i.e. P-Pt-M (C16:0-C16:1-C14:0), P-Pt-P (C16:0-C16:1-C16:0), P-Pt-S (C16:0-C16:1-C18:0), P-Pt-A (C16:0-C16:1-C20:4). TAGs composition in Skeletonema strains that similar to those in Nitzschia sp.1 has longer carbon, i.e. P-P-O (C16:0-C16:0-C18:1), P-O-O (C16:0-C18:1-C18:1) and O-O-O (C18:1-C18:1-C18:1). TAGs with longer carbon chain and more double bond including highly unsaturated fatty acid C20:4 were increased with culture age in diatoms Chaetoceros sp.1, Chaetoceros sp.2, Thalasiossira sp.2, Navicula sp.1 and Nitzschia sp. 2.Keywords: diatom, TAG, ESI-IT-MS, f/2, early and late stationary

Pengaruh Kepuasan Pengguna Aplikasi Belanja Online Berbasis Mobile Menggunakan Metode EUCS Indah Kurniasih; Desi Pibriana
JATISI (Jurnal Teknik Informatika dan Sistem Informasi) Vol 8 No 1 (2021): JATISI (Jurnal Teknik Informatika dan Sistem Informasi)
Publisher : Lembaga Penelitian dan Pengabdian pada Masyarakat (LPPM) STMIK Global Informatika MDP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35957/jatisi.v8i1.787

The internet is one medium that can be used as a marketing medium for a business. The internet has never been spared from technological developments which at present have experienced a very rapid increase, one of which is technological developments in the field of commerce. In the world of commerce there is the term e-commerce or electronic commerce. The user basically will do an assessment in every transaction he does, both conventional transactions and digital transactions. The better the service provided by the service provider, the more likely the user to return to using the service means that the user is satisfied using the application. This study discusses the satisfaction of users of online shopping applications PT. ABC International Indonesia. Analysis of user satisfaction is measured using the End user computing satisfaction (EUCS) method which consists of 5 factors, namely: content, accuracy, format, ease of use, and timeliness. Data collection was carried out through a questionnaire filled out by users of PT. ABC International Indonesia. To process the data obtained from the results of the questionnaire using SPSS software. From the analysis conducted, it shows that the content, accuracy, format, ease of use and timeliness variables proposed by all hypotheses are accepted. While based on the F test shows the content, accuracy, format, ease of use and timeliness variables simultaneously affect the satisfaction of users of online shopping applications.

CHARACTER BUILDING PROGRAM MELALUI KEGIATAN EDUKASI DILINGKUNGAN TAMAN KOTA BOGOR Rahmi Alendra Yusiyaka; Jihan Solehatun Nisa; Indah Kurniasih
Jurnal Obor Penmas: Pendidikan Luar Sekolah Vol 2, No 2 (2019)
Publisher : Program Studi Pendidikan Luar Sekolah

Kota merupakan suatu pusat pemukiman dan kegiatan penduduk yang cukup padat, memiliki permasalahan cukup kompleks, bersifat dinamis, serta memiliki pengaruh besar dalam bidang ekonomi. Adapun tujuan dari pembuatan program karakter building ini adalah menjadikan taman-taman yang ada di Kota Bogor sebagai sarana alternative untuk kegiatan edukasi bagi anak-anak. Makalah ini disusun berdasarkan studi pustaka (library research) yang menggunakan buku-buku dan literaratur-literatur lainnya sebagai objek yang utama ini menggunakan metode kajian pustaka. Keberadaan tamantaman yang ada di Kota Bogor sudah cukup banyak dan memberikan fasilitas yang baik bagi para anak-anak, akan tetapi belum mampu memberikan perubahan dan edukasi yang baik terhadap anak-anak. Akan lebih baik taman dimanfaatkan sebagai sarana wisata sekaligus pembelajaran melalui program karakter building yang dapat memudahkan tercapainya tujuan pendidikan nasional, yang berisikan salah satunya untuk mencerdaskan kehidupan bangsa

Penanaman Nilai-Nilai Nasionalisme Dalam Pembelajaran Daring Pada Siswa Kelas VIII SMP Islam Bakti 1 Surakarta Kurniasih, Indah; Suyahman, Suyahman; Murtiningsih, Ika
Civics Education and Social Science Journal (CESSJ) Vol. 4 No. 1 (2022)
Publisher : Universitas Veteran Bangun Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32585/cessj.v4i1.2598

Tujuan penelitian ini adalah untuk mengetahui pelaksanaan penanaman nilai-nilai nasionalisme dalam pembelajaran daring pada siswa kelas VIII SMP Islam Bakti 1 Surakarta. Mengetahui hambatan dalam pelaksanaan penanaman nilai-nilai nasionalisme dalam pembelajaran daring pada siswa kelas VIII SMP Islam Bakti 1 Surakarta.Penelitian menggunakan pendekatan deskriptif kualitatif, sumber data menggunakan data primer dan data sekunder. Subjek penelitian ini adalah siswa kelas VIII SMP Islam Bakti 1 Surakarta. Objek penelitian ini adalah adalah penanaman nilai-nilai nasionalisme. Teknik pengumpulan data menggunakan observasi, wawancara dan dokumentasi. Keabsahan data menggunakan triangulasi sumber dan triangulasi metode. Teknik analisis data menggunakan model analisis interaktif yang terdiri dari reduksi data, penyajian data, penarikan kesimpulan/ verifikasi.Berdasarkan hasil penelitian dan pembahasan, maka dapat ditarik kesimpulan sebagai berikut: Penanaman nilai-nilai nasionalisme pada siswa kelas VIII SMP Islam Bakti 1 Surakarta meliputi, upacara bendera merah putih dan hari besar nasional serta menyelipkan karakter nilai nasionalisme kedalam mata pelajaran yang diajarkan melalui kegiatan pembelajaran daring dengan mentaati peraturan sekolah dan mengerjakan tugas yang diberikan oleh guru. Hambatan dalam penanaman nilai-nilai nasionalisme pada siswa kelas VIII SMP Islam Bakti 1 Surakarta yaitu hambatan kompetensi guru, hambatan pemahaman siswa, dan hambatan dalam kegiatan pembelajaran. Hambatan kompetensi berkaitan dengan belum maksimalnya guru dalam membuat RPP yang mengintegrasikan dengan nilai nasionalisme. Hambatan pemahaman siswa berkaitan kurangnya dalam menerima materi pembelajaran secara daring. Hambatan dalam kegiatan pembelajaran yaitu berasal dari lingkungan keluarga, kendala internet dan sarana dan prasana. Hal itu terlihat dari banyaknya siswa yang tidak mengirim tugas dengan tepat waktu, dan orang tua kurang mendukung siswa dalam melaksanakan pembelajaran daring sehingga menyebabkan siswa tidak ternanam nilai nasionalisme dalam pembelajaran.Kata Kunci: Nilai Nasionalisme, Pembelajaran Daring.

Optimalisasi Pengetahuan Kesehatan Reproduksi Catin Melalui Edukasi Kesehatan sofia, Sofia Afritasari; Tilawaty Aprina; Indah Kurniasih
Manfaat : Jurnal Pengabdian Pada Masyarakat Indonesia Vol. 2 No. 3 (2025): Agustus : Manfaat : Jurnal Pengabdian Pada Masyarakat Indonesia
Publisher : Asosiasi Riset Ilmu Tanaman Dan Hewan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62951/manfaat.v2i3.447

Reproductive health is key to the continuity of human life from one generation to the next. Good reproductive health conditions in prospective brides and grooms (catin) will have an impact on the quality of future generations. Catin refers to men and women who do not yet have a legitimate bond under both religious and legal terms and are in the process of preparing for marriage. Prospective brides and grooms are the primary target for efforts to improve reproductive health during the preconception period. Therefore, catin need to prepare their reproductive health to ensure they can have quality generations after marriage. To address reproductive health issues in prospective brides and grooms, the Indonesian government has organized premarital courses aimed at preparing a healthy marital life and producing quality offspring. A total of 20 participants attended the premarital course. Premarital counseling is conducted to provide understanding and knowledge about reproductive health, focusing on prospective brides and grooms. Health professionals provide reproductive health education, conduct health checks, and administer TT immunization to the participants. This counseling is essential to ensure that prospective brides and grooms gain sufficient knowledge about reproductive health before marriage.

PENGARUH ASUHAN KEBIDANAN TERHADAP IBU HAMIL DENGAN PREEKLAMPSIA RINGAN Amalia, Rizki; Kurniasih, Indah; Aidah, Nur
JURNAL KESEHATAN TERAPAN Vol 8 No 1 (2021): Jurnal Kesehatan Terapan
Publisher : LPPM Universitas Kader Bangsa Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (356.466 KB)

Background: Mild preeclampsia is established based on the onset of hypertension with dipstick proteinuria (+) or edema after 20 weeks of gestation. Kec. Indralaya Kab. Ogan Ilir 2018. The research method used in this research is the prequosy design experiment. The dependent variable in this study was the incidence of mild preeclampsia. This study used a questionnaire to all pregnant women who came to the Puskesmas at BPM Irma Aryani Kompleks Persada Kec. Indralaya Kab. Ogan Ilir in 2018. With a sample of 10 people. The results of the dependent T-test bivariate analysis showed that there was an effect of care before and after the midwifery care intervention on the incidence of mild preeclampsia. Based on the results of the study, it can be concluded that there is an effect of midwifery care in pregnant women with mild preeclampsia. It is recommended for health workers to further improve services to the community related to prevention and handling of mild preeclampsia. Key words: Preeclampsia in pregnant women

Evaluation of Workers’ Working Postures based on RULA and MCDM: An Application to a SME Producing Kitchenware in Indonesia Kurniasih, Indah; Kurniawan, V. Reza Bayu; Kusmendar, Kusmendar
Jurnal Teknik Industri Terintegrasi (JUTIN) Vol. 6 No. 4 (2023): Oktober
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jutin.v6i4.21072

Currently, it is obvious that occupational health and safety culture in companies is on the rise including a focus on workers’ working postures. However, the implementation of these initiatives tends to be notably deficient, particularly in small and medium-sized enterprises (SMEs). This research aims to introduce a framework for evaluating workers’ working postures taking into account ergonomic factors and other influential factors. In this study, the developed evaluation model was applied to an SME producing kitchenware situated in Indonesia using rapid upper limb assessment (RULA), and the method was combined with multi criteria decision-making (MCDM). There were five criteria identified, namely RULA score (C1), the activity’s level of importance (C2), duration (C3), work station environmental condition (C4), and supportive equipment (C5). These five criteria were considered to evaluate five working postures on the production floor. The result indicated that based on the RULA score, five postures were categorized as high risk. Besides, by considering the criteria, working posture in assembly activity (posture 3) has the highest risk level which requires immediate corrective action. This research is applicable as the evaluation of work posture is assessed by considering ergonomic factors and the level of importance for each activity.

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