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All Journal Media Farmasi : Jurnal Ilmu Farmasi (Journal Of Pharmaceutical Science) Riset Manajemen dan Akuntansi Equilibrium Jurnal Ilmiah Ibnu Sina (JIIS): Ilmu Farmasi dan Kesehatan JMM (Jurnal Masyarakat Mandiri) SEIKO : Journal of Management & Business JURNAL ILMIAH AKUNTANSI UNIVERSITAS PAMULANG Jambura Accounting Review Jurnal Kajian Ilmiah Kesehatan Dan Teknologi (JKIKT) Jurnal Review Pendidikan dan Pengajaran (JRPP) Maker: Jurnal Manajemen EAJ (ECONOMICS AND ACCOUNTING JOURNAL) PREPOTIF : Jurnal Kesehatan Masyarakat Community Development Journal: Jurnal Pengabdian Masyarakat Accounting and Business Journal International Journal of Educational Management and Innovation (IJEMI) International Journal of Community Service JANAKA : JURNAL PENGABDIAN MASYARAKAT KEWIRAUSAHAAN INDONESIA Jurnal Pendidikan Ilmu Pengetahuan Alam (JP-IPA) Indonesian Financial Review Jurnal Kajian Pembelajaran dan Keilmuan Islamic Banking : Jurnal Pemikiran dan Pengembangan Perbankan Syariah JUrnal Riset Ilmu Pendidikan AKADEMIK: Jurnal Mahasiswa Humanis Jurnal Ilmu Pendidikan (SOKO GURU) International Journal of Health and Pharmaceutical (IJHP) Jurnal Pengabdian Masyarakat Bhinneka Jurnal Bakti Untuk Negeri Amal Ilmiah: Jurnal Pengabdian Kepada Masyarakat Indonesian Journal of Innovation Multidisipliner Research Fin Synergy: Jurnal Manajemen Keuangan Jurnal Pengabdian Sosial Ilmu Manajemen Sosial Humaniora (JIMSH) Journal of Leadership, Management and Policy in Education ABDIMAS Iqtishadia RELIGI: Jurnal Pendidikan Agama Islam Journal of Management and Economics Research Indonesian Journal of Innovation Multidisipliner Research
Muliyani Muliyani
Universitas Ahmad Dahlan Yogyakarta
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Pengenalan Pembukuan dalam Bentuk Buku Besar dan Neraca Saldo pada SMK Techno Media W A, Sri Putri Winingrum; Sari, Intan Rahma; Muliyani, Muliyani
Jurnal Pengabdian Masyarakat Bhinneka Vol. 4 No. 2 (2025): Bulan November
Publisher : Bhinneka Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58266/jpmb.v4i2.497

Abstract

Pembukuan merupakan salah satu keterampilan dasar yang wajib dikuasai oleh siswa jurusan akuntansi di Sekolah Menengah Kejuruan (SMK), khususnya di SMK Techno Media. Pengenalan pembukuan dalam bentuk buku besar dan neraca saldo bertujuan untuk membekali siswa dengan pemahaman praktis mengenai siklus akuntansi dasar yang dimulai dari pencatatan transaksi ke jurnal umum, pemindahbukuan ke buku besar, hingga penyusunan neraca saldo sebagai dasar laporan keuangan. Melalui kegiatan ini, siswa diperkenalkan pada konsep debit dan kredit, klasifikasi akun, serta cara menyusun dan memeriksa keseimbangan antara total saldo debit dan kredit. Metode yang digunakan mencakup kombinasi teori, simulasi transaksi bisnis sederhana, dan praktik langsung baik dengan perangkat lunak akuntansi maupun lembar kerja manual. Dengan pendekatan tersebut, siswa diharapkan mampu memahami keterkaitan antar komponen dalam siklus akuntansi serta dapat menerapkannya dalam konteks nyata, baik di dunia kerja maupun kewirausahaan. Pengenalan ini menjadi fondasi penting untuk materi lanjutan seperti laporan keuangan, analisis transaksi, dan pengendalian internal. Secara keseluruhan, kegiatan ini berkontribusi dalam meningkatkan kompetensi, ketelitian, kedisiplinan, serta kesiapan siswa menghadapi tantangan di bidang akuntansi.
Phenomenological Study of Teachers' and Early Childhood Children's Experiences in Learning through the Joyful Learning Approach at PAUD Hatuhuran, Kairatu District, West Seram Regency Halamury, Mercy Florence; Muliyani, Muliyani; Kakiay, Septianty; Kainama, Nacie
Jurnal Riset Ilmu Pendidikan Vol. 5 No. 2 (2025): Jurnal Riset Ilmu Pendidikan
Publisher : Lembaga Riset Mutiara Akbar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56495/jrip.v5i2.997

Abstract

This study aims to understand the experiences of teachers and early childhood in PAUD Hatuhuran, Kairatu District in learning through the Joyful Learning approach. Using a qualitative phenomenological approach, data were obtained through interviews, participant observations, and reflective notes on teachers and students. The results showed that the Joyful Learning method—which combines games, nature exploration, and arts and culture—successfully increased children's active involvement, curiosity, and social, emotional, and cognitive development. Children appeared more enthusiastic and active during the learning process. However, teachers face challenges in managing dynamic classes, limited facilities, and minimal parental support. Teachers are required to be creative and adaptive in designing learning activities that are fun but still educational. This study emphasizes the importance of the role of teachers in creating meaningful learning experiences through a child-centered approach.
EVALUASI PENGGUNAAN ANTIBIOTIKA PADA PASIEN PEDIATRI LEUKIMIA LIMFOBLASTIK AKUT DENGAN FEBRILE NEUTROPENIA SELAMA PEMBERIAN KEMOTERAPIDI RUMAH SAKIT KANKER DHARMAIS JAKARTA Muliyani, Muliyani; Perwitasari, Dyah Aryani; Andalusia, Rizka; Aisyi, Mururul
Media Farmasi: Jurnal Ilmu Farmasi Vol. 11 No. 1: Maret 2014
Publisher : Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.12928/mf.v11i1.1402

Abstract

Pemilihan  terapi  antibiotika  harus  berdasarkan  hasil  kultur,  pola  resistensi  serta guideline  yang  ada  karena  mikroorganisme  dan  sensitivitasnya  terhadap antibiotika  senantiasa  berubah.  Penelitian  ini  bertujuan  untuk mengevaluasi penggunaan  antibiotika  pada  pasien  pediatri  dengan  leukimia  limfoblastik  akut yang  mengalami  febrile  neutropenia  selama  pemberian  kemoterapi  kanker  di RSKD  Jakarta.  Penelitian  ini  merupakan  penelitian  non-eksperimental  dengan pengambilan data secara retrospektif dan prospektif di periode bulan  Maret -April 2014.  Data  diambil  dari  rekam  medik  pasien  kemudian  dianalisis  dengan dekskriptif.  Subyek  yang  memenuhi  kriteria  inklusi  adalah  pasien  pediatri  ≤  18 tahun  yang  mengalami  febrile  neutropenia  yang  mendapat kemoterapidan Absolute Neutrophile Count(ANC) <  1500 sel/mm3 Suhu oral ≥ 38,3 °C atau 2-3x terukurnya  suhu  ≥  38°C  selama  lebih  dari  1  jam.  Pengumpulan  data  dilakukan dengan  melakukan  pencatatan  pada   form  pengambilan  data  yang  diambil  dari mediacal record.  Pada penelitian ini terdapat 25 episode pasien pediatri dengan febrile neutropenia  yang sesuai dengan kriteria inklusi. Tingkat keparahan  febrile neutropenia  yang  terjadi  sebanyak  (72  %)  severe,  (24  %)  moderate  dan  (4  %) mild. Penggunaan antibiotik paling banyak cefotaxime (56 %), ceftazidime (28 %) dan berdasarkan hasil kultur (28 %). Keberhasilan terapi antibiotik empirik yang digunakan  (88   %)  dan  kegagalan  terapi  sebesar  (12  %).  Pemilihan  terapi antibiotika  pada  pasien  pediatri  leukimia  limfoblastik  akut  yang  mengalami febrile  neutropenia  sudah  sesuai  dengan  guideline  dan  pola  kuman  di  RSKD Jakarta.Kata Kunci : febrile neutropenia, antibiotika, keberhasilan terapi
The Impact of Information and Firm Size on Earnings Management in Indonesia’s Primary Consumer Sector Companies Muliyani, Muliyani; Syamsudin, Syamsudin
Indonesian Financial Review Vol. 5 No. 1 (2025)
Publisher : Yayasan Pendidikan Penelitian Pengabdian Al-amsi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55538/ifr.v5i1.50

Abstract

This study examines the influence of information asymmetry and firm size on earnings management in Indonesian listed firms. Using panel data analysis, the research evaluates both individual and joint effects of these variables. Descriptive statistics indicate a moderate level of earnings management, with firms exhibiting both income-increasing and income-decreasing adjustments. The results of hypothesis testing reveal that information asymmetry alone does not significantly affect earnings management (p = 0.1764), while firm size has a significant negative effect (p = 0.0001), suggesting that larger firms engage in less opportunistic reporting. However, the F-test shows that information asymmetry and firm size jointly have a significant impact on earnings management (p = 0.036), explaining 34.72% of the variation in the dependent variable. These findings align with agency theory, which emphasizes managerial discretion under information imbalance, and signaling theory, which highlights the strategic use of earnings to communicate firm performance. The study underscores the importance of governance and monitoring mechanisms in mitigating earnings manipulation in Indonesian firms.
The Evaluation of Accounting And Taxation Training Agustini, Sri; Muliyani, Muliyani; Astuti, Widiyanti Rahayu Budi; Irawati, Wiwit
EAJ (Economic and Accounting Journal) Vol. 4 No. 3 (2021): EAJ (Economic and Accounting Journal)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/eaj.v4i3.y2021.p179-194

Abstract

The Accounting and Taxation training that has been provided is expected to provide education to these students. Accounting and taxation are important subjects for them because some of these students attend SMK majoring in Accounting. The training includes an introduction to accounting such as making journals and other bookkeeping, as well as tax training including an introduction to the types of taxes and how to calculate taxes and report tax obligations. The purpose of this study was to describe the participants' satisfaction with (1) evaluation of the training on the level of satisfaction of participants (X1), (2) the level of graduation of the trainees (X2), (3) changes in the behaviour of participants after the training (X3). This research is quantitative descriptive research with a survey method. Measuring the level of satisfaction of participants using a 5-scale questionnaire with respondents totalling 67 participants in accounting and taxation training at the Nurul Ihsan Islamic Boarding School, Tangerang Selatan Banten. The analysis tool uses descriptive. The results of this study indicate that accounting and taxation training has an influence on the development of knowledge and value of accounting and tax reports for students who attend SMK majoring in Accounting.
Analisis Fundamental Kinerja Keuangan Terhadap Pertumbuhan Perusahaan Terdaftar di BEI Muliyani, Muliyani; Putri, Viona Saskia; Tanjung, Ahmad Albar
Journal of Management and Economics Research Vol 3 No 1 (2024): December 2024
Publisher : Graha Mitra Edukasi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62866/jomer.v3i1.187

Abstract

This research aims to conduct a fundamental analysis of PT Summarecon Agung Tbk, a leading property development company in Indonesia. Fundamental analysis is one of the measurement methods used by investors to determine the safety of a stock value. This method is carried out by examining the financial factors and economic conditions of related companies. In this study, secondary data in the form of financial statements of PT Summarecon Agung Tbk were analysed to assess financial ratios such as liquidity, activity, solvency, profitability and market ratios. In addition, external factors such as macroeconomic conditions, interest rates, inflation, and property industry trends in Indonesia were also considered. Observations were made of financial reports published on the Indonesia Stock Exchange (IDX) website for the period 2019-2023. The analysis results show that the financial performance of PT Summarecon Agung Tbk is in good and stable condition. Financial performance based on the liquidity ratio shows a value greater than 1, so it can be concluded that the liquidity of SMRA is in good condition and SMRA is able to pay off existing current liabilities. The solvency ratio shows a value greater than one, which indicates that the capital structure of SMRA is dominated by equity rather than debt. Based on the activity, profitability and EPS ratios, it is found that the lowest performance occurred in 2020 due to the Covid-19 pandemic.
Analisis Kesiapsiagaan Tanggap Darurat Kebakaran dan Komitmen Manajamen Rumah Sakit di Indonesia Rifdha, Aliyah; Oesraini, Daffa Dhiba; Muliyani, Muliyani; Hasibuan, Abdurrozzaq
Indonesian Journal of Innovation Multidisipliner Research Vol. 2 No. 2 (2024): June
Publisher : Institute of Advanced Knowledge and Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69693/ijim.v2i2.107

Abstract

Rumah Sakit merupakan salah satu institusi kesehatan yang vital dalam menyediakan pelayanan medis dan bertanggung jawab dalam menjaga keselamatan pasien, pengunjung serta stafnya dari risiko bencana. Kesiapsiagaan tanggap darurat di rumah sakit dalam menghadapi bencana khusunya kebakaran merupakan aspek krusial dalam manajemen risiko dan keselamatan. Penelitian ini bertujuan untuk menganalisis kesiapsiagaan tanggap darurat rumah sakit dalam menghadapi bencana kebakaran dan komitmen manajemen Rumah Sakit di Indonesia melalui studi literatur. Evaluasi dilakukan terhadap kebijakan, infrastruktur, pelatihan, dan kesadaran staf. Metode yang digunakan adalah tinjauan literatur terkini dengan mengumpulkan artikel dan jurnal ilmiah yang relevan dan memenuhi kriteria inklusi. Hasil studi menunjukkan bahwa meskipun sebagian besar rumah sakit telah memiliki kebijakan dan infrastruktur dasar untuk tanggap darurat, terdapat variasi dalam implementasi dan pemahaman prosedur di antara staf. Selain itu, ditemukan bahwa pelatihan dan simulasi bencana belum merata di semua rumah sakit.  Disarankan adanya peningkatan program pelatihan dan sosialisasi yang menyeluruh untuk meningkatkan kesiapsiagaan dan respons efektif terhadap bencana, demi menjamin keselamatan pasien dan staf rumah sakit.
KARAKTERISTIK ANAK PENDERITA PNEUMONIA YANG MENDAPATKAN ANTIBIOTIK DI INSTALASI RAWAT INAP RSUD ULIN BANJARMASIN TAHUN 2022 Jamil, Muhammad Muhtadin; Isnani, Nazhipah; Muliyani, Muliyani; Zaini, Muhammad
Jurnal Kajian Ilmiah Kesehatan dan Teknologi Vol 5 No 2 (2023)
Publisher : Politeknik Unggulan Kalimantan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52674/jkikt.v5i2.116

Abstract

Pneumonia merupakan penyakit yang menjadi masalah diberbagai negara berkembang termasuk Indonesia. Pneumonia yang terjadi di Indonesia cenderung meningkat untuk periode prevalence pneumonia semua umur dari 2,1% tahun 2007 menjadi 2,7% tahun 2013, pneumonia yang tinggi terjadi pada kelompok umur 1-4 tahun, kemudian mulai meningkat pada umur 45-54 tahun. Penelitian ini adalah penelitian deskriptif dengan metode pengambilan data secara retrospektif dengan teknik sampling yaitu total sampling. Retrospektif dilakukan berdasarkan data yang sudah lalu, merujuk pada data sekunder berupa rekam medis pasien selama dirawat di RSUD Ulin Banjarmasin sampel berjumlah sebanyak 110 data rekam medis pasien pneumonia anak di instalasi rawat inap RSUD Ulin Banjarmasin periode Januari-Desember tahun 2022. Berdasarkan jenis kelamin diperoleh sebanyak 98 pasien dengan laki-laki berjumlah 57(58,16%) dan perempuan berjumlah 41(41,84%). Pneumonia anak banyak terjadi pada usia rentang 0-2 tahun yaitu sebanyak 72 (83,67%) dan pada usia 2-12 tahun sebanyak 26 (26,53%)..
GAMBARAN POTENSI INTERAKSI OBAT KORTIKOSTEROID PADA PASIEN PNEUMONIA ANAK DI INSTALASI RAWAT INAP RSUD ULIN BANJARMASIN Widodo, Ridho Dwi; muliyani, muliyani; Isnani, Nazhipah; Zaini, Muhammad
Jurnal Kajian Ilmiah Kesehatan dan Teknologi Vol 5 No 2 (2023)
Publisher : Politeknik Unggulan Kalimantan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52674/jkikt.v5i2.117

Abstract

Pneumonia is mostly caused by bacterial, fungal, viral or parasitic microorganisms which cause the alveoli in the lungs to become inflamed and filled with fluid or mucus. Pneumonia occurs when parasites (pathogens) subvert or enhance the immune system, thereby causing inflammation or inflammation. in the lungs, the research method used in this study is a retrospective descriptive approach, namely an observational approach. This research was conducted at the Ulin Banjarmasin Regional Hospital, the population and samples using corticosteroids were 30 samples in 2020 - 2021 in pediatric pneumonia patients at the installation inpatient treatment at Ulin District Hospital, Banjarmasin. The variable used is a single variable, namely corticosteroid drug interactions in pediatric pneumonia patients at the Ulin Hospital Banjarmasin inpatient installation. (37%), with an age range of 0 - 5 years as many as 20 people (67%) and ages 6 - 12 years as many as 10 people (33%), the corticosteroid drug used was dexamethasone for 29 people (96.7%) and Methylprednisolone 1 prescriptions (3.3%), the incidence of drug interactions was 9 prescriptions (30%) and those that did not occur were 21 prescriptions (70%), with major levels being 0, moderate 0 and minor being 9 prescriptions (30%).
Studi Deskriptif Faktor Produk, Harga, Tempat dan Promosi pada Produk Bedak Dingin Bunga Tanjung Zaini, Muhammad; Muliyani, Muliyani; Isnani, Nazhipah; Wulandari, Ihya
Jurnal Kajian Ilmiah Kesehatan dan Teknologi Vol 6 No 1 (2024)
Publisher : Politeknik Unggulan Kalimantan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52674/jkikt.v6i1.127

Abstract

The use of bedak dingin has been passed down from generation to generation by the people of South Kalimantan. Bedak dingin made from rice as the main ingredient is believed to make the skin smooth, brighten the skin, prevent and eliminate acne. This research aims to provide an overview of the application of the marketing mix concept which includes product, price, place and promotion for bedak dingin Bunga Tanjung in South Kalimantan. The research was carried out using a descriptive method where the samples used were women aged 17 – 45 years who live in South Kalimantan and have used bedak dingin Bunga Tanjung more than once. The instrument used was a questionnaire with five Likert scales. The sample collection technique is Accidental Sampling. Based on the Cochran formula, the sample size was 100 respondents. Data analysis was carried out with the help of Microsoft Excel in the form of percentage data presented in table form. The research results show that the product variable is dominated by the product indicator offered (75%), the price variable is the affordable price indicator (87%), the place variable is an easily accessible location (60%) and product promotions placed in the window (56%).
Co-Authors AA Sudharmawan, AA Abubakar Abubakar Adam Adam Ahmad Albar Tanjung Akbar, Nabila Hadiah Alfi, Della Amaliani, Fitri Amin Amin Andryanto, Muhammad Hasan Anggriani, Putri Bunga Angin, Desi Putriyanti Perangin Aris Fadillah Arya Ramadhan Asman Asman Astuti, Widiyanti Rahayu Budi Azzahra, Divanadia Deluma, Ridwan Dharma, Rifanny Ananta Dina Aulia Dyah Aryani Perwitasari Erlianti, Karina Falya, Yuniarti Fitriah Fitriah Halamury, Mercy Florence Hamna, Hamna Harahap, Reni Agustina Hasibuan, Abdurrozzaq Hasniah Hasniah Herlian, Herlian Hidayati, Azizah Nurul Hikmah, Siti Nur Hirdanti, Dwi Holiawati, Holiawati Indah Permata Sari Irawati, Wiwit Ishak Bagea Jamil, Muhammad Muhtadin Juhadira, Juhadira Juwita Ramadhani Kainama, Nacie Kakiay, Septianty Kee, Phua Lian Khairunnisa Khairunnisa Khairunnisa, Tia Zahra Kholidah, Leliy Leliy Kholida, Leliy Lubis, Ade Irma Seftyani Lubis, Miftahul Jannah Lubis, Sandrina As Zahra Lusiana, Herlina M. Yogi Riyantama Isjoni Mardiana, Lia Marisa Marisa Maulidya, Maulidya Mayada, Mayada Muh. Khaerul Ummah BK Muh.khaerul Ummah BK Muhammad Zaini Mururul Aisyi mutiara mutiara Nasir Nasir Nasution, Andika Fadli Nazhipah Isnani Ningsih, Uut Dwi Nofryanti, Nofryanti Novianti, Desi Nurhasanah Nurhasanah Oesraini , Daffa Dhiba Oesraini, Daffa Dhiba Pane, Nadya Putri Utami Pasaribu, Natasha Melfisyaira Putri Puspitasari, Yulinda Putri, Viona Saskia Rahmi Annisa Rasid, Rasid Rifdha, Aliyah Rizka Andalusia Rustiyarso, Rustiyarso Saipul, Saipul Salianto Salianto, Salianto Sari, Intan Rahma Sholahuddin Yakub Siregar Siddiq, Muhammad Amru Sitti Aisyah Soemarie, Yulistia Budianti Sri Agustini SRI WULANDARI Su'aida, Nily Syamsudin Syamsudin Ufmayza, Dara Usman Usman W A, Sri Putri Winingrum W. A., Sri Putri Winingrum Widodo, Ridho Dwi Windari, Oppy Oktavianty Winingrum W. A., Sri Putri Wulandari, Ihya Yin, The Sin Yohanes Bahari Zuhrina Aidha