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All Journal Jurnal Ilmiah Akuntansi Peradaban Jurnal Abdimas Kesehatan Jurnal Akademika Baiturrahim Jambi
Hesty Hesty
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Economics, Econometrics & Finance Health Professions Nursing Public Health

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PENGARUH SKEPTISME PROFESIONAL AUDITOR, SITUASI AUDIT, ETIKA PROFESI, PENGALAMAN DAN KEAHLIAN AUDITOR TERHADAP KETEPATAN PEMBERIAN OPINI AUDIT OLEH AKUNTAN PUBLIK Muhammad Faisal AR Pelu; Muhammad Abduh; Hesty Hesty
Jurnal Ilmiah Akuntansi Peradaban Vol 4 No 2 (2018)
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/jiap.v4i2.6928

Abstract

ABSTRAKPenelitian ini menguji pengaruh skeptisme profesional auditor, situasi audit, etika, pengalaman, serta keahlian auditor terhadap ketepatan pemberian opini audit. Data diperoleh dari sampel sebanyak 34 responden yang berada pada Kantor Akuntan Publik di Makassar dan Gowa. Pengambilan  sampel dilakukan dengan Convinience sampling yaitu sampel yang paling mudah dijangkau atau didapatkan Selanjutnya, data dianalisis menggunakan analisis regresi linier berganda dengan software SPSS 21. Hasil analisis regresi berganda menunjukkan bahwa skeptisme profesional auditor, situasi audit, etika, pengalaman, serta keahlian auditor berpengaruh secara positif dan signifikan terhadap ketepatan pemberian opini audit baik secara parsial maupun secara simultan.Kata Kunci : skeptisme profesional auditor, situasi audit, etika, pengalaman, keahlian auditor,  pemberian opini audit ABSTRACTThis study examines the effect of auditor professional skepticism, audit situation, ethics, experience, and auditor expertise on the accuracy of providing audit opinions. Data obtained from a sample of 34 respondents who were in the Public Accountant Office in Makassar and Gowa. Sampling is done by Convinience sampling, which is the most easily accessible or obtainable sample. Furthermore, the data is analyzed using multiple linear regression analysis with SPSS 21 software. The results of multiple regression analysis indicate that the auditor's professional skepticism, audit situation, ethics, experience, and auditor skills influence positive and significant to the accuracy of giving audit opinions both partially and simultaneously. Keywords: auditor's professional skepticism, audit situation, ethics, experience, auditor expertise, providing audit opinion
Upaya Peningkatan Imun Lansia melalui Sleep Hygiene di Panti Sosial Tresna Werda Budi Luhur Jambi Muhammad Hidayat; Hesty Hesty; Muhammad Azhari
Jurnal Abdimas Kesehatan (JAK) Vol 3, No 2 (2021): Juni
Publisher : Sekolah Tinggi Ilmu Kesehatan Baiturrahim Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36565/jak.v3i2.202

Abstract

One of the strategies to increase immunity in the elderly is that the need for sleep is fulfilled in quality and quantity so that it can improve the quality of life of the elderly. The best way to achieve quality and quantity sleep in the elderly is with sleep hygiene. Sleep hygiene is an exercise or habit that can affect sleep. Good sleep hygiene can prevent the development of sleep disorders. Sleep disorders experienced by a person indicate that there is poor sleep hygiene which is caused by a lack of knowledge of the elderly about sleep hygiene so that it has a negative impact on the elderly's immunity. This condition is experienced by the elderly who are in the transcendental social care institution. The tresna werda budi luhur social institution is a partner social institution that has implemented gerontik services according to the program, but in practice there are elderly people who experience poor sleep hygiene. One of the efforts that can be made by the community service implementation team is to provide health education to the elderly. The output of this community service activity is an effort to improve the immunity of the elderly through sleep hygiene. The implementation method used is survey, observation, interview, discussion, and demonstration through health education. This activity was carried out in 12 sessions, attended by 55 elderly people. The result of this activity is conducting health education and awakening the elderly to sleep hygiene and making media through the daily schedule of the elderly with the help of an alarm clock so that the final evaluation of the elderly begins to understand and be aware and able to independently of sleep hygiene. Sleep hygiene is monitored and continued by nurses on duty at the Tresna Wombat Social Home to become a sustainable program
HUBUNGAN PENGETAHUAN DAN MOTIVASI IBU TENTANG PEMBERIAN AIR SUSU IBU (ASI) EKSLUSIF DI KELURAHAN PALMERAH WILAYAH KERJA PUSKESMAS PAAL MERAH II KOTA JAMBI Hesty Hesty
Jurnal Akademika Baiturrahim Jambi Vol. 7 No. 1 (2018): Maret
Publisher : Universitas Baiturrahim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36565/jab.v7i1.58

Abstract

Breast milk is the most perfect milk for children up to the age of two, and it is even advisable to give exclusive breastfeeding for the first six months, and it is recommended for breastfeeding colostrum when first breastmilking comes out. Breast milk is contained many antibodies that are good for the baby's immune. This research is a quantitative research by using prospective approach that is design by looking forward from an event that related to the occurrence of the research or incident that happened at the same time. The result showed that respondents with good knowledge in breastfeeding were 25 (71,4%) of respondents. From Chi Square analysis results obtained p-value = 0.044 <0.05, it can be concluded that there is a significant relationship between knowledge of mother with breastfeeding in Kelurahan Palmerah working area Puskesmas Paalmerah II Kota Jambi. From Chi Square analysis results obtained p-value = 0.046 <0.05, it can be concluded that there is a significant relationship between motivation with breastfeeding in Kelurahan Palmerah working area Puskesmas Paalmerah II Kota Jambi.
Co-Authors Muhammad Abduh Muhammad Azhari Muhammad Faisal AR Pelu Muhammad Hidayat