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PENGARUH DIVERSIFIKASI GEOGRAFIS, DIVERSIFIKASI INDUSTRI, KONSENTRASI KEPEMILIKAN PERUSAHAAN, DAN MASA PERIKATAN AUDIT TERHADAP MANAJEMEN LABA Dewi Fatmawati; Arifin Sabeni
Diponegoro Journal of Accounting Volume 2, Nomor 2, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to examine and analyze the influence of geographic diversification, industrial diversification, firm ownership concentration, and audit tenure to earnings management in manufacturing companies. Discretionary accrual used as proxy for earnings management is counted by modified  Jones model. Geographic and industrial diversification are measured by the number of firms’ geographic and industrial segments. Firm ownership concentration is measured by percentage of the shares ownership owned by the largest shareholder. Audit tenure is measured by amount of  year of work relation between auditee and the last public accountant firm.This study is undertaken using documentary method and using data from annual reports, financial statements, and IDX. It uses multiple regression technique as method of analysis. There are 95 manufacturing companies listed on IDX in 2011 used as sample.The result of this study indicates that both geographic diversification and audit tenure have positive significant influence to earnings management. The more a company has geographic segments, the higher the company performs earnings management. The longer the audit tenure, the higher the company undertake earnings management as well. Whereas both industrial diversification and firm ownership concentration don’t have significant influence to earnings management.
Aplikasi Supervisi Dosen Berbasis Web Di Universitas XYZ Dewi Fatmawati; Dyah Ayu Megawaty
Jurnal Informatika dan Rekayasa Perangkat Lunak Vol 4, No 3 (2023): Volume 4 Nomor 3 September 2023
Publisher : Universitas Teknokrat Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33365/jatika.v4i3.3100

Abstract

Proses Pengolahan data penilaian mutu pembelajaran yang diterapkan oleh Universitas XYZ, di Provinsi Lampung masih menggunakan prosedur konvesional, meskipun cukup baik namun masih dirasa proses pengolahan data penilaian mutu pembelajaran masih kurang efektif, dikarenakan data penilaian mutu pembelajaran masih terpisah disetiap indikatornya, kesulitan dalam hal pengelompkan, dan lambatnya pemberitahuan informasi yang dibutuhkan. Penelitian ini bertujuan untuk melakukan pengembangan, terhadap sistem aplikasi penilaian mutu pembelajaran menggunakan pendekatan pada pemahaman tentang apa yang pengguna butuhkan, apa yang pengguna nilai, kemampuan pengguna dan keterbatasan pengguna. Hasil daripada penelitian adalah aplikasi supervisi dosen berbasis website dibangun dengan menggunakan metode penelitian Extreme Programming, dikembangkan dengan bahasa pemrogrman PHP, ini sangat memudahkan bagi  Dosen, supervisor, pimpinan, dan GKM ( Gugus Kendali Mutu), yang berupa fitur data Dosen, data rekapan per-dosen, data rekapan per-semester, dan grafik per-prodi Sehingga Dalam hal pengelompokan ataupun pencarian data lebih efisien.
Akibat Hukum Dari Pembatalan Perjanjian Kerjasama Abdul Rokhim; Dewi Fatmawati
Jurnal Riset Rumpun Ilmu Sosial, Politik dan Humaniora Vol. 3 No. 1 (2024): Januari : Jurnal Riset Rumpun Ilmu Sosial, Politik dan Humaniora
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurrish.v3i1.2582

Abstract

Agreement is a legal relationship between two or more parties based on an agreement to give rise to legal consequences of rights and obligations for both parties. Cancellation of the agreement can only be done if it is known that there was an oversight, fraud, or coercion from one of the parties when making the agreement. Oversight, fraud, or coercion are reasons that can cancel the agreement. This study aims to analyze the legal consequences of the cancellation of the cooperation agreement according to the Civil Code (KUH Perdata) and the legal remedies that can be taken by the parties as a result of the cancellation of the cooperation agreement. This type of research is normative legal research using a statutory approach. The results of the study show that the legal consequence of canceling the cooperation agreement is returning to its original position as it was before the agreement occurred. Meanwhile, the legal remedy resulting from the cancellation of the cooperation agreement is actively asking for the cancellation of the agreement which does not fulfill its subjective requirements in court or passively waiting for the opposing party to submit an annulment in court.
The Effect Of Educational Videos About Anemia On The Knowledge Of Pregnant Women In The Working Area Of The Satellite Health Center Of Bandar Lampung Dea Fitria Sela; Nopi Anggista Putri; Beniqna Maharani Besmaya; Yunita Anggriani; Dewi Fatmawati; Asri Meiwulantari; Ghina Hamidah Hanun; Agustini, Agustini
Jurnal EduHealth Vol. 15 No. 04 (2024): Jurnal EduHealt (inpres), Year 2024
Publisher : Sean Institute

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Abstract

Anemia during pregnancy is a serious health problem and has a negative impact on maternal and fetal health. Data from the Bandar Lampung Health Office in 2022 shows anemia 10.08% of 19,592 pregnant women. One of the provisions of health education to increase pregnant women's knowledge about anemia is by providing education using video media to help pregnant women understand about anemia and obtain proper information. This study aims to determine the effect of educational videos about anemia on pregnant women's knowledge. The research method used Pre-Experimental with One Group Pre-Posttest Design approach. The population in this study were all Primigravida pregnant women at the Satelit Public Health Center Bandar Lampung, totaling 15 people, while the samples taken were 15 people using Total Sampling. This research was conducted in August 2024 in the Working Area of Satelit Public Health Center Bandar Lampung. Data analysis in this study used T-Test. The results of the study obtained questionnaire data before and after the intervention with average results before (70.33) and after (93.00). The analysis results showed a significant increase in pregnant women's knowledge about anemia. Statistical analysis showed a p-value of 0.000 (P<0.05), concluding that there is an effect of Educational Video About Anemia on Pregnant Women's Knowledge in the Working Area of Satelit Public Health Center Bandar Lampung. The results of this study show that visual media such as educational videos can be effective in increasing pregnant women's health knowledge. Therefore, it is expected that officers can apply more broadly in public health programs, one of which is conducting educational counseling using videos.
PROJECT PLANNING PEMBANGUNAN PASAR PON KABUPATEN TRENGGALEK PROVINSI JAWA TIMUR Dewi Fatmawati; Suhariyanto; Agus Sugiarto
Jurnal Online Skripsi Manajemen Rekayasa Konstruksi (JOS-MRK) Vol. 2 No. 2 (2021): JUNI 2021
Publisher : Jurusan Teknik Sipil Politeknik Negeri Malang

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Abstract

Gedung Pasar Pon Kabupaten Trenggalek terdiri dari dua lantai, dengan luas masing-masing lantainya 5.932,80 m2. Bangunan ini didirikan di atas lahan dengan luasan 11.712,00 m2 . Proyek yang kompleks dan masih dalam tahap pekerjaan persiapan ini memerlukan perencanaan yang tepat, sehingga dapat berlangsung sesuai standar mutu, waktu, biaya, serta K3L. Skripsi ini bertujuan untuk merencanakan struktur organisasi proyek, site layout dan traffic management, strategi dan metode pelaksanaan, penjadwalan proyek, pengendalian mutu, program K3L, serta perencanaan anggaran pelaksanaan.Untuk melakukan perencanaan tersebut diperlukan data-data Design Engineering Drawing (DED), Rencana Kerja dan Syarat-Syarat, Bill of Quantity (BOQ), serta Harga Satuan Dasar Kabupaten Trenggalek tahun 2019.Setelah dilakukan proses perencanaan, diperoleh hasil berupa struktur organisasi proyek tipe gugus tugas; site layout terdiri dari fasilitas-fasilitas penunjang pekerjaan serta memanfaatkan 2 mobile crane dan traffic management direncanakan 1 arah; strategi pelaksanaan memakai zoning area dengan metode pelaksanaan bottom-up secara konvensional; penyelesaian pekerjaan memerlukan waktu 147 hari kalender; Standar Operasional Prosedur dan Quality Target dibuat untuk rencana mutu pelaksanaan; Hazard Identification Risk Assesment and Risk Control (HIRARC) disusun untuk pelaksanaan K3L; biaya total pekerjaan sebesar Rp. 72.078.159.000,00 (termasuk PPn).
EDUKASI MENINGKATKAN PENGETAHUAN TENTANG PENYAKITDIABETES TERHADAP ANAK MUDA Zahra Maheswari Nissa; dewi, Masita Sari; Asyafa Nursyahada; Dewi Fatmawati; Lina Komalasari; Sinta Bella; Muhammad Andika Pandu; Ulyati Ulfah; Mukhlish Luthfi
Jurnal Medika Mengabdi Vol. 2 No. 1 (2025): Jurnal Medika Mengabdi
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat Universitas Medika Suherman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59981/xkzp7m24

Abstract

Kasus diabetes melitus berpotensi besar menyerang remaja yang sering mengonsumsi makanan cepat saji tanpa diimbangi dengan pola hidup sehat. Data menunjukkan 87% remaja sering mengonsumsi fast food atau junk food. Untuk memberikan edukasi memahami mengenai penyakit diabetes pada usia remaja kepada para siswa/i di MAN 1 Bekasi. Sosialisasi dilakukan dengan cara penyampaian materi secara langsung kepada responden dengan media yang digunakan yaitu power point presentation. Kegiatan ini dihadiri oleh siswa sekolah  dari  MAN 1 Bekasi berjumlah  25 orang, dilaksanakan selama 120 menit, terdiri dari 10 menit pretest, 90 menit penyampaian materi dan sesi tanya jawab, dan kemudian diakhiri dengan posttest selama 15 menit. Berdasarkan hasil evaluasi yang diberikan terdapat 11 orang pada nilai pretest sebelum melaksanakan kegiatan yang mendapatkan nilai 70 (cukup baik) dan posttest setelah melakukan pemaparan materi terdapat 8 orang dengan nilai 100 (baik) terdapat peningkatan pengetahun dengan kategori baik bahwa hampir semua siswa yang mengikuti kegiatanpenyul dapat menerima pengetahuan dengan baik setelah diberi edukasi. Kegiatan sosialisai ini dianggap berhasil terlihat pada peningkatan hasil evaluasi dan meningkatnya pemahaman peserta tentang penyakit diabetes.