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PENGARUH KOMPETENSI, INDEPENDENSI DAN TEKANAN WAKTU TERHADAP KEMAMPUAN AUDITOR MENDETEKSI KECURANGAN DENGAN SKEPTISME PROFESIONAL SEBAGAI VARIABEL INTERVENING Fransisco Fransisco; Fransiskus Fransiskus; Indri Indri; Pordinan Pordinan; Rara Rara; Rizqi Rizqi; Zulmanto Zulmanto; Haryono Umar
Prosiding Seminar Nasional Pakar Prosiding Seminar Nasional Pakar 2019 buku II
Publisher : Lembaga Penelitian Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/pakar.v0i0.4250

The ability to detect fraud is a skill or expertise of the auditor to find indications of the fraud. This research aims to determine the effect of competence, independence and timeo detect fraud. This research was conducted at Jakarta in 2019. The population of this rese rch is a public accounting of big four by spreading questionnaire directly to the Respondents. Respondents in this study were 50 auditors working at big four public accounting firms. Research using primary data, Analysis of the data used is PLS (Partial Least Square). The results of this study indicate that the competency and independency affect the auditor's ability to detect fraud through professional skepticism positively while time pressure affect the auditor's ability to detect fraud through professional skepticism negatively.

Pengaruh Terapi Spiritual Bimbingan Do’a Terhadap Tingkat Kecemasan Pasien Pre Opersi Dengan Spinal Anestesi Suyanto Suyanto; Indri Indri; Farid Taufiqurrahman
Jurnal Ilmu Kesehatan dan Gizi Vol. 1 No. 2 (2023): April : Jurnal Ilmu Kesehatan dan Gizi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jikg.v1i2.1998

Background: Surgery or surgery that has been planned can bring about a stress reaction in patients, both physiological and psychological stress. The occurrence of this stress can lead to a condition of preoperative patient anxiety. Planned surgical actions can cause physiological and psychological responses in patients. The psychological response that usually occurs in preoperative patients is anxiety. Research Objectives: Knowing the effect of giving spiritual therapy guided by prayer on the level of anxiety in preoperative patients with spinal anesthesia in Jombang Hospital. Research Methods: This type of research uses a quasi experimental method with a pre post test research design with a control group design. Respondents were given pretest and posttest treatment using the APAIS scale measurement. The sample in this study was 22 respondents in the intervention group and 22 respondents in the control group. The sampling technique used consecutive sampling technique. Data collection was carried out in November - June 2021. Research Results: The results of data collection were processed using the Wilcoxon test in the intervention group of 0.000 and in the control group of 0.014 and using the Mann Whitney test. Results The Mann Whitney test yielded p=0.006 (p<0.05), so Ha was accepted. Conclusion: There is a significant effect of prayer guidance therapy on the anxiety level of preoperative patients with spinal anesthesia.

Pengaruh Sholawat Nariyah Terhadap Kecemasan Pada Pasien Sectio Caesarea Dengan Spinal Anestesi Suyanto Suyanto; Indri Indri; Dwi Yuliyanto
Jurnal Ilmu Kedokteran dan Kesehatan Indonesia Vol. 1 No. 3 (2021): NOVEMBER : Jurnal Ilmu Kedokteran dan Kesehatan Indonesia
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jikki.v1i3.2216

The percentage of caesarean section delivery rate increased from 10% from 2013 to 17% in 2018. Sectio caesarea is at risk of experiencing complications, one of which is anxiety, the level of anxiety in Sectio Caesaria patients is reported to reach 60% to 92%. One of the actions to overcome anxiety is with sholawat nariyah. Objective: to determine the effect of sholawat nariyah on anxiety in sectio caesarea patients with spinal anesthesia at Sunan Kalijaga Hospital Demak. Methods: research using Quasy Experiment with pretest-posttest control group design. The population of all sectio caesarea patients with non-probability techniques was 48 respondents. The instrument uses a questionnaire. Results: after the test, the results of sholawat nariyah have an effect on the treatment group, while in the control group there is no significant effect. The results of the analysis obtained ρ value: 0.001, if the value ρ <0.05 with a mean value of 5.00 it said that statistically there was an effect of sholawat nariyah on the level of anxiety in sectio caesarea patients with spinal anesthesia. Conclusion: there is an effect of sholawat nariyah on the level of anxiety in sectio caesarea patients with spinal anesthesia

Pengaruh Sholawat Nariyah Terhadap Kecemasan Pada Pasien Sectio Caesarea Dengan Spinal Anestesi Suyanto Suyanto; Indri Indri; Dwi Yuliyanto
Jurnal Ilmu Kedokteran dan Kesehatan Indonesia Vol. 1 No. 3 (2021): NOVEMBER : Jurnal Ilmu Kedokteran dan Kesehatan Indonesia
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jikki.v1i3.2216

The percentage of caesarean section delivery rate increased from 10% from 2013 to 17% in 2018. Sectio caesarea is at risk of experiencing complications, one of which is anxiety, the level of anxiety in Sectio Caesaria patients is reported to reach 60% to 92%. One of the actions to overcome anxiety is with sholawat nariyah. Objective: to determine the effect of sholawat nariyah on anxiety in sectio caesarea patients with spinal anesthesia at Sunan Kalijaga Hospital Demak. Methods: research using Quasy Experiment with pretest-posttest control group design. The population of all sectio caesarea patients with non-probability techniques was 48 respondents. The instrument uses a questionnaire. Results: after the test, the results of sholawat nariyah have an effect on the treatment group, while in the control group there is no significant effect. The results of the analysis obtained ρ value: 0.001, if the value ρ <0.05 with a mean value of 5.00 it said that statistically there was an effect of sholawat nariyah on the level of anxiety in sectio caesarea patients with spinal anesthesia. Conclusion: there is an effect of sholawat nariyah on the level of anxiety in sectio caesarea patients with spinal anesthesia

Kurikulum Merdeka dalam Pandangan Filsafat Esensialisme Nurur Rubingah; Pipit Saraswati Indriasari; Endang Fauziati; Indri Indri
Jurnal Bintang Pendidikan Indonesia Vol. 1 No. 1 (2023): Februari: Jurnal Bintang Pendidikan Indonesia
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jbpi.v1i1.1004

Essentialism is a philosophical stream that emphasizes culture and efforts to prepare humans for life. The independent curriculum aims to improve the education system in Indonesia during the pandemic and post-pandemic as well as to form a Profil Pelajar Pancasila. The research method used in this research is descriptive qualitative using library research. The implication of this research is the conformity of the views in this essentialist philosophy to the independent curriculum.

Α-GLUCOSIDASE ENZYME INHIBITOR ACTIVITY OF ETLINGERA ELATIOR LEAF EXTRACT WITH SOLVENT VARIATION Imrawati Imrawati; Yuri Pratiwi Utami; Yuniar Dwi Yanti; Tuti Handayani; Nurzadrina wahyuddin; Zahira Amody; Aulia Debby Pelu; Rahmah Mustarin; Indri Indri
JURNAL KATALISATOR Vol. 10 No. 2 (2025): Jurnal Katalisator, Volume 10 No 2 Oktober 2025
Publisher : LLDIKTI X Sumbar, Riau, Jambi, Kepri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62769/katalisator.v10i2.3462

Diabetes mellitus (DM) is a chronic metabolic disease characterized by hyperglycemia due to impaired insulin production or utilization. The increasing prevalence of diabetes, especially type 2, is a global concern due to the risk of complications it poses. One approach in treating type 2 diabetes is to inhibit the α-glucosidase enzyme to slow down glucose absorption. This research aims to identify the potential of patikala leaf extract as an α-glucosidase enzyme inhibitor. Using an experimental method with patikala leaf samples collected from Mariri Hamlet, Banyuurip Village, Bone-bone District, North Luwu Regency. Extraction was performed using the maceration method with variations in solvents: 70% ethanol, ethyl acetate, and n-hexane. The α-glucosidase enzyme inhibition activity was measured using a microplate reader and analyzed to determine the IC50 value. From the percentage inhibition data, the IC50 values obtained for 30% ethanol extract of patikala leaves were 351.95 µg/mL, for 70% ethanol extract of patikala leaves were 444.83 µg/mL, for 96% ethanol extract of patikala leaves were 362.27 µg/mL, for ethyl acetate extract of patikala leaves were 163.59 µg/mL, and for n-hexane extract of patikala leaves were 294.90 µg/mL, indicating that patikala leaf extracts with variations in solvent or extraction method exhibited very weak α-glucosidase enzyme inhibition activity. In conclusion, based on the research results obtained, the extract with variations in the solvent or extractant. Patikala leaf extract has an inhibitory activity against the α-glucosidase enzyme, which is categorized as very weak because it has an IC50 value > 100 µg/mL. In comparison, the control (acarbose) is in the weak category with an IC50 value of 50-100 µg/mL.

ANALISIS KINERJA CVP DAN RISIKO OPERASI: STUDI KASUS PT STEEL PIPE INDUSTRY OF INDONESIA TBK Nurul Faakhirah; Nurul Afyanah Lestari; Indri Indri; Asriani Hasan
Journal of Accounting and Financial Issue (JAFIS) Vol 7 No 1 (2026): Journal of Accounting and Financial Issue (JAFIS)
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24929/jafis.v7i1.5224

Penelitian ini bertujuan untuk menganalisis kinerja operasional dan tingkat risiko finansial PT Steel Pipe Industry of Indonesia Tbk selama periode 2022-2024 dengan menggunakan pendekatan Cost-Profit-Margin (CVP). Metode penelitian yang digunakan adalah deskriptif kuantitatif dengan menerapkan analisis dinamis, di mana biaya tetap aktual setiap tahun digunakan sebagai parameter perhitungan untuk menghasilkan gambaran kinerja yang objektif. Hasil penelitian menunjukkan bahwa perusahaan memiliki struktur biaya yang sangat fleksibel dengan dominasi biaya variabel di atas 96%. Selama periode penelitian, diketahui bahwa perusahaan berhasil meningkatkan efisiensi operasional yang ditandai dengan kenaikan Contribution Margin Ratio dari 10,56% menjadi 16,24%. Seiring dengan peningkatan margin tersebut, nilai Break-Even-Point (BEP) mengalami penurunan yang konsisten sehingga berdampak pada penguatan Margin of Safety (MOS) hingga mencapai 82,64% pada tahun 2024. Analisis risiko operasional melalui Degree of Operating Leverage (DOL) menunjukkan angka yang stabil di kisaran 1,12 mengindikasikan bahwa Perusahaan memiliki ketahanan yang tinggi terhadap fluktuasi penjualan karena tidak terbebani oleh biaya tetap yang besar. Secara keseluruhan, hasil analisis CVP menegaskan bahwa PT Steel Pipe Industry of Indonesia Tbk memiliki kinerja operasional yang tangguh dan risiko yang terkendali dengan baik.

PEMANFAATAN LAHAN KOSONG DAN LAHAN PEKARANGAN RUMAH YANG BERBASIS RAMAH LINGKUNGAN Aco Nasir Aco Nasir; Risnawati Risnawati; Pajri Pajri; Indri Indri; Gugun Gugun
JURNAL SIPISSANGNGI: Jurnal Pengabdian Kepada Masyarakat Vol 3, No 1 (2023): Sipissangngi Volume 3, Nomor 1, Maret 2023
Publisher : Lembaga Penelitan dan Pengabdian Masyarakat, Universitas Al Asyariah Mandar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35329/sipissangngi.v3i1.3872

Pemanfaatan lahan kosong dan pemanfaatan lahan pekarangan rumah yang berbasis ramah lingkungan merupakan suatu kegiatan yang dapat memberikan manfaat dalam memenuhi kebutuhan pangan sehari hari.Desa Amola merupakan salah satu desa di kecamatan binuang kabupaten polewali mandar dengan jumlah penduduk kurang lebih 1.850 jiwa.Denga luas wilayah kurang lebih 15.000 hektar.Desa amola berbatasan dengan sebelah utara desa kaleok,seblah selatan desa paku,sebelah barat mirring dan sebelah timur berbatasan dengan perbatasan pinrang (Sulawesi selatan).Hampir setiap rumah di desa amola memiliki lahan kosong dan pekarangan rumah yang belum dimanfaatkan .pekarang kosong tersebut dapat dimanfaatkan sebagai lahan budidaya sayuran.Metode pengabdian masyarakat yang digunakan adalah pemberdayaan petani dan ibu pkk melalui perencaaan pengembangan komodasi ,dan pendampingan pemanfaatan lahan kosong.Hasil yang diperoleh menunjukkan bahwa pelaksanaan program kkn di desa amola melalui kegiatan pemanfaatan lahan kosong dan pekaragan rumah tangga.Metode yang digunakan adalah eksperimen.Masyarakat memanfaatkan lahan kosong dan pemanfaatan lahan pekarangan rumah untuk ditanami dengan tanaman yang dikonsumsi sehari hari,seperti sayuran,biji bijian,dan umni umbian.Hasil dari eksperimen ini memperlihatkan bahwa pemanfaatkan lahan kosong akan memberikan manfaat bagi masyarakat berupa terpeliharannya lingkungan dan adanya ketersediaan pangan segar.

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