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All Journal Jurnal Akuntansi Muhammadiyah Jurnal Pendidikan dan Pemberdayaan Masyarakat Journal of Accounting and Investment JOURNAL OF HEALTHCARE TECHNOLOGY AND MEDICINE KOLEGIAL : Jurnal Manajemen, Bisnis, dan Akuntansi Jambura Journal of Health Sciences and Research JABI (Jurnal Akuntansi Berkelanjutan Indonesia) International Journal of Business Economics (IJBE) Indonesian Journal of Global Health research Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Jurnal Promotif Preventif Jurnal Real Riset J-ISCAN : Journal of Islamic Accounting Research Jurnal Kesehatan Tambusai Buletin Poltanesa Bisnis Net : Jurnal Ekonomi dan Bisnis Akuntansi dan Teknologi Informasi Jurnal Abdimas Ekonomi dan Bisnis Share: Jurnal Ekonomi dan Keuangan Islam Journal of Health and Medical Science SI-MEN (AKUNTANSI & MANAJEMEN) STIES Proceeding Muhammadiyah International Public Health and Medicine Conference J-ISCAN : Journal of Islamic Accounting Research ABDIMU: Jurnal Pengabdian Muhammadiyah

Surna Lastri

Universitas Muhammadiyah Aceh

Author-ID : 304999

Religion Agriculture, Biological Sciences & Forestry Arts Humanities Biochemistry, Genetics & Molecular Biology Computer Science & IT Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Mathematics Medicine & Pharmacology Nursing Public Health Social Sciences Veterinary Other

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Pengaruh Kecerdasan Intelektual dan Kecerdasan Spiritual terhadap Kualitas Audit pada Kantor Inspektorat Aceh Surna Lastri; Agus Susanto
SI-MEN Vol 10 No 1 (2019): Jurnal Si-Men
Publisher : Pusat Penelitian dan Pengabdian Pada Masyarakat (P3M) STIES Banda Aceh

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This research is empirical in which the goal to be achieved in this research is to know the influence of intellectual intelligence and spiritual intelligence on audit quality at the Office of the Inspectorate of Aceh, either simultaneously or partially. The population in this study is the Auditor who works at the Inspectorate Office of Aceh. The number of population taken is 83 people. Samples taken in the study were 83 people. So the sampling method used is a census because it involves the entire population to be a research respondent. Based on the results of research based on simultaneous testing obtained Fcount value of 31.991, while Ftabel at significance level µ = 5% is equal to 3,110. It shows that Fcount> Ftable, with a probability level of 0.000. Thus the results of this calculation can be taken a decision that accept alternative hypothesis and reject the null hypothesis, meaning that the intellectual intelligence (X1), and spiritual intelligence (X2), together significantly affect the quality of audit at the Office of the Inspectorate Aceh. While the result of partial test of the variable having the highest regression coefficient value (most dominant), is intellectual intelligence (X1) has dominant influence on audit quality, with coefficient value 0,200, it shows that intellectual intelligence run by Office Inspektorat Aceh in perform audit actions are appropriate, so that affect the improvement of audit quality.

PENGARUH SKEPTISISME PROFESIONAL DAN KEAHLIAN AUDIT TERHADAP KUALITAS HASIL AUDIT (STUDI PADA INSPEKTORAT ACEH) Surna Lastri; Fitri Yunina; M. Syarief Putra Utama
Akuntansi dan Teknologi Informasi Vol. 15 No. 2 (2022): Volume 15, No.2, September 2022
Publisher : Jurusan Akuntansi,Fakultas Bisnis dan Ekonomika,Universitas Surabaya

The purpose of this study examines the effect of professional skepticism and audit expertise on the quality of audit results at the Aceh Inspectorate. Collecting data using a structured questionnaire with a Likert scale. A total of 53 questionnaires were distributed to all auditors at the Aceh Inspectorate. Saturation sampling was used to determine the research sample. The data analysis technique uses multiple linear regression analysis (multiple linear regression). The result shows that professional skepticism and audit expertise have effects on the quality of audit results at the Aceh Inspectorate. Professional skepticism has a positive effect on the quality of audit results, professional skepticism reduces the level of auditor error in conducting audits. Furthermore, audit expertise has a positive effect on the quality of audit results. This research is only limited in scope, especially limitations in sampling and research objects. Limitations need to be considered in further research, namely a more representative research method approach such as taking samples from various parties. Furthermore, this research contributes to the model of testing the quality of audit results through the relationship of professional skepticism and audit expertise with the quality of audit results, while also expanding the discussion on strategies for obtaining quality audit reports at the Aceh Inspectorate.

Analysis of Factors That Inhibition of Intention to Quit Smokingamong Outpatients Visiting Pulmonology Clinic at Dr. Zainoel Abidin Hospitals in Banda Aceh Vera Nazhira Arifin; Ferlis Ferlis; Teuku Tahlil; Riza Septiani; Surna Lastri; Muhammad Muhammad
Muhammadiyah International Public Health and Medicine Proceeding Vol. 1 No. 1 (2021): PROCEEDING MUHAMMADIYAH INTERNATIONAL PUBLIC HEALTH AND MEDICINE CONFERENCE - F
Publisher : Fakultas Kesehatan Masyarakat Universitas Muhammadiyah Jakarta

Mortality rates in Indonesia are considered high with one of the contributing factors related to this condition is due to smoking behavior that is quite popular within society. Particularly, Aceh is one of the provinces with a high smoking prevalence as well as a high number of smokers. This study aimed to determine the factors that inhibit smoking cessation among outpatients who visit the pulmonology clinic at Dr. Zainoel Abidin Hospital in Banda Aceh. This study uses quantitative methods with a cross-sectional design. The population of this study is all patients who visit the pulmonology clinic at Dr. Zainoel Abidin Hospital in Banda Aceh, who are active smokers. The total sample is 65 respondents selected using the accidental sampling method. The results of the univariate analysis show that 56.92% of patients had the intention to stop smoking, 83.08% are active smokers for more than 5 years, 72.31% states about well the availability of cigarettes, 56.92% had low knowledge, 67.69% of patients had a negative attitude towards smoking cessation, 61.54% experiencing severe addiction in smoking, 70.77% smoking due to the influence of social environment. Bivariate analysis shows that there is a relationship between duration of smoking (p-value 0.029), smoking availability (p-value = 0.036), knowledge (p-value = 0.01), attitude (p-value = 0.03), cigarette addiction (p-value = 0,001), social environment (p-value = 0,004), family support (p-value = 0,007), information media (p-value = 0,011) with intention to stop smoking. This finding shows that the most influencing factor on intention to quit smoking is family support.

PEMANFAATAN PELAYANAN KESEHATAN OLEH PESERTA BPJS KESEHATAAN DI PUSKESMAS LIPAT KAJANG KECAMATAN SIMPANG KANAN KABUPATEN ACEH SINGKIL TAHUN 2021 Sri Agustiani; Basri Aramico; Surna Lastri
Jurnal Real Riset Vol 4, No 3 (2022): Oktober 2022
Publisher : Jurnal Real Riset

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This study aims to determine the utilization of health services by BPJS Kesehatan participants at the Fold Kajang Health Center in 2022. This study is an analytic study with a cross sectional design. This research was conducted at the Fold Kajang Health Center in 2022. The population of this study was the BPJS Health participants at the Fold Kajang health center totaling 7401 people. The sample in this study were 99 people. Data were analyzed using chi square test. The results of this study indicate that 36.8% who utilize health services, which are not optimally utilize as much as 10.5%. The results of the Chi-Square statistical test obtained the value of = 0.000. The results of the phi coefficient test obtained the value of = 0.072, this indicates that the relationship is strong in the category of weak relationship (0.01-0.25). It can be concluded that there is a relationship between the BPJS Participant factor and the utilization of Health Services at the Fold Kajang Health Center in 2022 (weak relationship). There is a relationship between BPJS health participants and the utilization of health services at the Fold Kajang Health Center. There is no relationship between the role of health workers on the utilization of health services at the Fold Kajang Health Center. There is no relationship between the attitude factors towards the utilization of health services at the Fold Kajang Health Center. There is a relationship between the factors of access to the utilization of health services at the Fold Kajang Health Center and there is a relationship between the knowledge factor on the utilization of health services at the Fold Kajang Health Center.Keywords: Utilization of Health Services, BPJS Health

Determinan Melakukan Tes Skrining HIV/AIDS Dengan Pemeriksaan PMTCT Pada Ibu Hamil Di Wilayah Kerja PUSKESMAS Kuta Alam Banda Aceh Tahun 2022 Raujatul Hasanah, Anwar Arbi, Surna Lastri
Journal of Health and Medical Science Volume 1 Nomor 4 Oktober 2022
Publisher : CV. Pusdikra Mitra Jaya

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Ibu hamil merupakan kelompok yang sangat rentan terhadap penyakit, ibu hamil dengan HIV positif akan mengancam keselamatan ibu dan juga bayi yang dikandung. Pelaksanaan program PMTCT masih mengalami beberapa tantangan salah satunya kurangnya partisipasi ibu hamil untuk melakukan tes HIV secara sukarela. Kurangnya partisipasi ibu dipengaruhi oleh kemauan ibu hamil untuk melakukan tes HIV. Penelitian ini bertujuan untuk mengetahui determinan melakukan tes skrining HIV/AIDS dalam mendukung tercapai Program Prevention of Mother to Child HIV Transmission (PMTCT) pada ibu hamil di Wilayah Kerja Puskesmas Kuta Alam Kota Banda Aceh tahun 2022. Penelitian ini bersifat deskriptif analitik dengan desain penelitian cross sectional. Populasi dalam penelitian ini adalah seluruh ibu hamil sebanyak 270 orang, sampel ditentukan dengan Stratified Random Sampling yaitu sebanyak 73 ibu hamil. Pengumpulan data dilakukan mulai tanggal 25 Juni - 19 Juli 2022. Analisa data menggunakan uji Chi-Square. Hasil Penelitian menunjukan bahwa mayoritas responden tidak ada melakukan pemeriksaan PMTCT sebesar 63%, tidak mendapat dukungan dari keluarga untuk pemeriksaan PMTCT sebesar 61,6%, berpengetahuan kurang sebesar 57,5%, tidak mendapat dukungan dari petugas kesehatan sebesar 50,7%, sikap negatif terhadap pemeriksaan PMTCT sebesar 63%, berpendidikan menengah sebesar 53,4%. Ada hubungan dukungan keluarga (p value 0,005), pengetahuan (p value 0,001), peran petugas kesehatan (p value 0,001), sikap (p value 0,001) dan pendidikan (p value 0,009) dengan pemeriksaan PMTCT. Diharapkan bagi penanggung jawab program KIA (Kesehatan Ibu dan Anak ) untuk lebih bervariasi di dalam metode untuk menarik minat ibu hamil supaya mereka setuju dilakukan pemeriksaan PMTCT.

Faktor-Faktor Yang Berhubungan Dengan Pemanfaatan BPJS Kesehatan Pada Masyarakat Di Wilayah Kerja PUSKESMAS Alue Sungai Pinang Kecamatan Jeumpa Kabupaten Aceh Barat Daya Tahun 2022 Nasrullah, Surna Lastri, Vera Nazhira Arifin
Journal of Health and Medical Science Volume 2 Nomor 1 Januari 2023
Publisher : CV. Pusdikra Mitra Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51178/jhms.v2i1.966

Pelayanan kesehatan yang baik merupakan suatu kebutuhan masyarakat dan sering kali menjadi ukuran dalam keberhasilan pembangunan kesehatan. Salah satu program yang diselenggarakan oleh Pemerintah Indonesia adalah penyelenggaraan program Jaminan Kesehatan Nasional (JKN) yang diselenggarakan oleh Badan Penyelenggara Jaminan Sosial (BPJS). Tujuan penelitian ini adalah untuk menggetahui faktor-faktor yang berhubungan dengan pemanfaatan BPJS kesehatan pada masyarakat di wilayah kerja Puskesmas Alue Sungai Pinang Kecamatan Jeumpa Kabupaten Aceh Barat Daya Tahun 2022.Pe ni bersifat deskriptif analitik dengan pendekatan cross-sectional, populasi pada penelitian ini adalah seluruh masyarakat peserta BPJS kesehatan golongan PBI yang ada di wilayah kerja Puskesmas Alue Sungai Pinang berjumlah 1.866 orang. Sampel dari penelitian ini berjumlah 95 orang responden yang dihitung menggunakan rumus slovin dan di pilih menggunakan teknik accidental sampling. Penelitian ini dilaksanakan pada 29 Juni sampai dengan 07 Juli 2022. Pengumpulan data dilakukan dengan menggunakan kuesioner, selanjutnya dilakukan uji statistik dengan uji chi-square, data di analisis dengan menggunakan SPSS. Hasil penelitian univariat menunjukkan bahwa 52,6% BPJS tidak dimanfaatkan, 47,4% tingkat pengetahuan rendah, 78,9% pendapatan rendah, 56,8% sikap negatif, 71,6% jarak tempat tinggal jauh, 50,5% perilaku nakes kurang baik dan 53,7% berdampak covid-19. Dari hasil uji statistik dapat disimpulkan ada hubungan antara tingkat pengetahuan (p value=0,027), pendapatan (p-Value=0,042), sikap (p value=0,012), jarak tempat tinggal (p value=0,019), perilaku Nakes (p value=0,032), dampak covid-19 (p value=0,033) dengan pemanfaatan BPJS kesehatan pada masyarakat di wilayah kerja Puskesmas Alue Sungai Pinang Kecamatan Jeumpa Kabupaten Aceh Barat Daya Tahun 2022.Disarankan kepada masyarakat agar dapat memanfaatkan fasilitas BPJS ksetiap kali akan berobat baik di Puskesmas maupun Rumah Sakit dan pelayanan kesehatan lainnya yang sudah bekerjasama dengan BPJS kesehatan.

Study on Tobacco Control-Related Stakeholders’ Perspective on Tobacco Control Policies and Practice Towards Teenagers and Children Under Sharia Law Setting in Aceh Hanifah Hasnur; Riza Septiani; Vera Nazhira Arifin; Febyolla Presilawati; Alma Aletta; Sutri Helfianti; Muhammad Muhammad; Surna Lastri; Luthfi Nanda Perdana; Meutia Zahara; Tahara Dilla Santi
JPPM (Jurnal Pendidikan dan Pemberdayaan Masyarakat) Vol 10, No 1 (2023): March 2023
Publisher : Departement of Nonformal Education, Graduate Scholl of Universitas Negeri Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21831/jppm.v10i1.59234

Banda Aceh City Qanun Number 5 of 2016 concerning Smoking Free Areas and MPU Fatwa Number 18 of 2014 concerning Smoking in the Islamic view are two regional policies that have been issued and must be implemented optimally to limit and reduce smoking consumption, especially among adolescents and children in Aceh. This study aims to assess the perspectives of tobacco control-related stakeholders on tobacco control policies and practices in Aceh Province for children and adolescents. This study uses a qualitative study design by conducting Focus Group Discussions with twelve people as representatives of stakeholders related to tobacco control efforts in Aceh. The smoking culture of the Acehnese people which has integrated into their way of life has made teenagers and children vulnerable to exposure to cigarettes. But on the other hand, the Islamic view of smoking is in line with the principles of tobacco control where smoking can harm children and adolescents, so it is strictly prohibited in the Islamic view. Therefore, it is suggested that tobacco control interventions in Aceh for children and adolescents can focus on interventions that use a socio-cultural approach. This can guarantee the success of the tobacco control intervention program carried out in certain areas such as Aceh Province, which still has very clear socio-cultural values. In addition, a shared understanding of the dangers of smoking and making clear the law against smoking will strengthen tobacco control in Aceh, where so far the people have carried out everything based on sharia. Strict sanctions for youth and children who smoke and adequate resources are other keys to the success of the practice and implementation of tobacco control policies in Aceh Province.

HUBUNGAN MUTU PELAYANAN KESEHATAN DENGAN KEPUASAN PASIEN DI PUSKESMAS PANTERAJA TAHUN 2023 Fajriani Fajriani; Surna Lastri; Hanifah Hasnur
Jurnal Kesehatan Tambusai Vol. 4 No. 3 (2023): SEPTEMBER 2023
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jkt.v4i3.17225

Kepuasan pasien merupakan suatu tingkat perasaan yang timbul sebagai akibat dari kinerja layanan kesehatan yang diperolehnya setelah pasien membandingkan dengan yang diharapkan. Kepuasan pasien mengenai mutu pelayanan di Puskesmas Panteraja dengan katagori kurang baik dan masih ada keluhan ketidakpuasan pasien yang diterima oleh pihak puskesmas terkait pelayanan yang diberikan. Tujuan dari Penelitian ini adalah untuk mengetahui hubungan mutu pelayanan kesehatan dengan kepuasan pasien di Puskesmas Panteraja Kecamatan Panteraja Kabupaten Pidie Jaya Tahun 2023. Penelitian ini dilakukan dengan metode deskriptif analitik dengan desain Cross Sectional. Populasi dalam penelitian ini adalah semua pasien Puskesmas Panteraja yang berjumlah 13.880 orang pada bulan Desember, dengan teknik pengambilan sampel yaitu random sampling maka diperoleh sampel sebanyak 100 pasien. Pengumpulan data dilakukan dari tanggal 23 Januari s/d 27 Januari 2023 dengan menggunakan Kuesioner. Analisis data menggunakan uji Chi-Square dengan program komputer SPSS. Hasil uji statistik diperoleh ada hubungan antara ketanggapan (p-value 0.006), sarana fisik (p-value 0.001), kehandalan (p-value 0.014), jaminan (p-value 0.010), dan empati (p-value 0.041) dengan kepuasan pasien.

PENGARUH SKEPTISISME PROFESIONAL, SITUASI AUDIT, ETIKA AUDIT, PENGALAMAN DAN KEAHLIAN AUDIT TERHADAP KETEPATAN PEMBERIAN OPINI AUDITOR Surna Lastri; Fitri Yunina; Anggun Dwi Handayani
Jurnal Akuntansi Muhammadiyah (JAM) Vol 11, No 2 (2021): Edisi Januari - Juni 2021
Publisher : University Muhammadiyah Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37598/jam.v11i2.1400

This study aims to examine the effect of professional skepticism, audit situations, audit ethics, audit experience and expertise on the accuracy of giving auditor opinion by accountants to the BPKRI Perwakilan Aceh. This study uses quantitative methods. The sample in this study was all auditors at the BPK RI Perwakilan Aceh. Data collection techniques using questionnaires were obtained by distributing questionnaires to auditors working at the BPK RIPerwakilan Aceh. The analytical method used is multiple linear regression. The results of this study found that professional skepticism, audit situations, audit ethics, audit experience and expertise have an effect on the accuracy of giving auditor opinion by accountants, both simultaneous and partially.

ANALISIS DETERMINAN PAJAK DAERAH TERHADAP PENDAPATAN ASLI DAERAH PROVINSI ACEH Surna Lastri; Vhaiz Indal Akbar
Jurnal Akuntansi Muhammadiyah (JAM) Vol 13, No 1 (2023): Edisi Januari - Juni 2023
Publisher : University Muhammadiyah Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37598/jam.v13i1.1789

Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh Pajak Daerah, seperti Pajak Kendaraan Bermotor (PPKB), Bea Balik Nama Kendaraan Bermotor (BBNKB), Pajak Bahan Bakar Kendaraan Bermotor (PBBKB), dan Pajak Air Permukaan (PAP) terhadap Pendapatan Asli Daerah (PAD) di Provinsi Aceh. Data yang digunakan dalam penelitian ini adalah data sekunder yang diperoleh dari kantor Badan Pengelolaan Keuangan Aceh (BPKA). Populasi penelitian meliputi seluruh jumlah Pendapatan Pajak Daerah di Provinsi Aceh, yaitu PPKB, BBNKB, PBBKB, PAP dan PAD dari tahun 2017-2019. Teknik analisis data yang digunakan dalam penelitian ini adalah regresi linear berganda. Hasil penelitian menunjukkan bahwa secara parsial, pajak kendaraan bermotor, bea balik nama kendaraan bermotor, dan pajak bahan bakar kendaraan bermotor memiliki pengaruh positif dan signifikan terhadap pendapatan asli daerah di Provinsi Aceh. Namun, pajak air permukaan tidak memiliki pengaruh positif dan signifikan terhadap pendapatan asli daerah. Namun, ketika semua variabel pajak tersebut diuji secara simultan, yaitu Pajak Kendaraan Bermotor, Bea Balik Nama Kendaraan Bermotor, Pajak Bahan Bakar Kendaraan Bermotor dan Pajak Air Permukaan terdapat pengaruh positif dan signifikan terhadap Pendapatan Asli Daerah di Provinsi Aceh pada Periode 2017-2019.

Co-Authors A'yuni, Qurrata Agus Susanto Agus Susanto Akbar, Vhaiz Indal Alfis, DD Alfis Alma Aletta Anam, Budi Safatul Anggun Dwi Handayani Aramico, Basri Aris Mizar Bobi Gunawan Budi Safatul Anam Chudri, Intan Rizkia Dedi Andria Desi Purnamasari DESSY PURNAMA SARI, DESSY PURNAMA Elsa Sintia Rahma Emmi Suryani Nasution Emmi Suryani NST Erlinda Erlinda Eva Susanti Fajriani Fajriani Febyolla Presilawati Ferlis Ferlis fitri yunina Fitri, Nurul Amalia Gusrina, Bella Halim, AL Hanifa Hasnur Hanifah Hasnur Hanifah Hasnur Hardiansyah Hardiansyah Hasnur, Hanifa Hasnur, Hanifah Hendri Mauliansyah Hermansyah Hermansyah I Ketut Suada Liza Ulfira Lokman, Farha Zafira Agos Luthfi Nanda Perdana M. Syarief Putra Utama Maidar Maidar Maidar Maidar Maidar Marlizar Marlizar Marlizar, Marlizar Maya Agustina Meutia Zahara Mira Elvina Muhajirin Muhajirin Muhammad Muhammad Muhammad Muhammad Murhadi, Thasrif NST, Emmi Suryani Nurlina Nurlina Nuzulman Rahmatillah, Rahmatillah Rahmi, Ayu Ridzqy, Syiva Gebrina Risma, Adek Mailisa Riza Septiani Rovita Marianda Z Marianda Z Sanjaya, Yeri Sopania, Nelkin Sri Agustiani Surya Fatma Sutri Helfianti Syamsidar Syamsidar syamsidar syamsidar Tahara Dilla Santi Tahara Dilla Santi Teuku Tahlil Tuwisna Tuwisna Tuwisna, Tuwisna Vera Nazhira Arifin Vera Nazhira Arifin Vhaiz Indal Akbar Wardiati, Wardiati Yani, Friska yunina, fitri yusliana, yusliana Zulfakhri Zulfakhri Zulkifli Umar

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