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All Journal Diponegoro Journal of Accounting Jurnal Padamu Negeri Jurnal Ilmiah Kesehatan Mandira Cendikia
Yulia Rachmawati
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Dentistry Economics, Econometrics & Finance Education Health Professions Medicine & Pharmacology Neuroscience Public Health Other

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PENGARUH KUALITAS AUDITOR TERHADAP MANAJEMEN LABA (Studi Empiris pada Perusahaan Non Keuangan yang Terdaftar di BEI Tahun 2009-2011) Yulia Rachmawati; Fuad Fuad
Diponegoro Journal of Accounting Volume 2, Nomor 3, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to analyze the association between the magnitude of earnings management and auditor quality. The information asymmetry motivates management to execute manipulate performance with earnings management. Auditor quality use industry specialist auditor and big four auditor. The Modified Jones Model is used to measure discretionary accruals (the proxy for earnings management). The sample used in this research was the secondary data from annual report of non financial companies which listed on Bursa Efek Indonesia in 2009-2011. The sample was taken using the method of purposive sampling, and those meeting the selection criteria were also taken. The sample used counts of 756 companies. The statistic method used was multiplied analysis linear regression with hypothesis testing of statistic t and F test. The results provide evidence that industry specialist auditor significantly influence the earnings management. Nonetheless, big four auditor wasn’t significant influence to the earnings management.
Pengaruh Pemberian Edukasi Tentang Metode Phacoemulsifikasi Terhadap Tingkat Kecemasan Pasien Pre Operasi Katarak Di Instalasi Bedah Sentral Putri Riskiya Anandika; Suhari; Yulia Rachmawati
Jurnal Ilmiah Kesehatan Mandira Cendikia Vol. 2 No. 6 (2023)
Publisher : YAYASAN PENDIDIKAN MANDIRA CENDIKIA

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Abstract

Cemas sering kali timbul ketika seseorang akan menghadapi suatu tindakan medis/ pembedahan. Tindakan operasi katarak merupakan salah satu tindakan yang akan menimbulkan kecemasan. Pemberian edukasi tentang informasi pesiapan, prosedur tindakan dan perawatan setelah operasi secara lengkap dan benar akan mengurangi kecemasan. Tujuan penelitian ini untuk mengetahui Pengaruh Pemberian edukasi tentang metode phacoemulsifikasi terhadap tingkat kecemasan pasien pre operasi katarak RSUD Dr. Haryoto Lumajang. Pada penelitian ini menggunakan rancangan penelitian pra-experiment pendekatan Pretest Posttest Control Group Design. Populasi penelitian ini adalah pasien pre operasi katarak metode phacoemulsifikasi sebanyak 30 sampel. Teknik pengambilan sampel menggunakan purposive sampling. Pengambilan data menggunakan Lembar Kuisoner, untuk Uji Analisa data menggunakan Wilcoxon Test, Penelitian ini dilaksanakan pada bulan Maret 2023 sampai April 2023. Hasil uji analisis dengan menggunakan uji Wilcoxon test didapatkan nilai (P<0,005) yaitu (p=0,002) yang berarti bahwa ada Pengaruh Pemberian Edukasi Metode Phacoemulsifikasi terhadap tingkat kecemasan pasien Pre operasi katarak di Instalasi Bedah sentral RSUD Dr. Haryoto Lumajang. Diharapkan edukasi dapat menjadi pertimbangan untuk meningkatkan kualitas asuhan keperawatan dengan membuat Standart Operasional Prosedur (SOP) edukasi secara terstruktur oleh perawat di poli mata sehingga dapat meminimalisir terjadinya kecemasan pre operasi pada pasien dimana tindakan pembedahan pada mata khususnya katarak lebih sering terjadi pada lansia
PENDAMPINGAN PENGENDALIAN KUALITAS AIR SEBAGAI UPAYA PENINGKATAN MUTU PRODUKSI ICE TUBE DI UD FROZEN ICE JEMBER Mohammad Mardiyanto; Findi Citra Kusumasari; Aulia Brilliantina; Muhammad Ihsan Alfarizi; Degita Fahmi Brillyansyah; Yulia Rachmawati
Jurnal Padamu Negeri Vol. 3 No. 2 (2026): April : Jurnal Padamu Negeri (JPN)
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/1rv7fy18

Abstract

The production of crystal ice cubes poses a high risk of contamination because they are consumed without prior heating; therefore, the quality of the water used as the primary raw material is a crucial factor in ensuring product safety. At the micro enterprise level, water quality control is often not carried out systematically, even when filtration systems are in use. This situation was also observed at UD Frozen Ice, Jember, where water quality management remains reactive and lacks structured procedures or monitoring systems. This community service activity aims to enhance the partner’s capacity in water quality control through a simple and practical approach to strengthening operational systems. Implementation methods include identifying initial conditions, determining critical control points for water quality, designing a control system, providing implementation support, as well as monitoring and evaluation. The developed system includes the creation of a filtration maintenance schedule, tank cleaning procedures, and the implementation of a monitoring logbook. The results of the activity demonstrate improved consistency in water quality management, marked by the implementation of a more regular maintenance schedule, periodic tank sanitation, and the use of a recording system as a monitoring tool. Additionally, the partners demonstrated improved ability to identify potential deviations in water quality. Thus, system-strengthening-based assistance proved effective in enhancing raw material quality control at the micro industry. This approach has the potential to serve as a first step toward implementing a more comprehensive and sustainable food safety system. In practice, the implementation of maintenance schedules and monitoring logbooks provides easy-to-follow operational guidelines for maintaining consistent water quality throughout the production process.
Co-Authors Aulia Brilliantina Degita Fahmi Brillyansyah Findi Citra Kusumasari Fuad Fuad Mohammad Mardiyanto Muhammad Ihsan Alfarizi Putri Riskiya Anandika Suhari