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All Journal Jurnal Pengolahan Hasil Perikanan Indonesia AKUNTABILITAS Jurnal Pendidikan Biologi Undiksha Biosfer: Jurnal Tadris Biologi Journal of Indonesian Economy and Business Komunikator E-Dimas: Jurnal Pengabdian kepada Masyarakat English Community Journal Medical Technology and Public Health Journal Indonesian Journal of Global Health research Journal of Health Research Science Buletin Jalanidhitah Sarva Jivitam Jurnal Agro Dedikasi Masyarakat (JADM) Window of Midwifery Journal Journal Of Human And Education (JAHE) Indonesian Journal on Medical Science (IJMS) Kunuz: Journal of Islamic Banking and Finance Petanda : Jurnal Ilmu Komunikasi dan Humaniora Innovative: Journal Of Social Science Research IWJ : Inland Waterways Journal Hasil Karya Aisyiyah Untuk Indonesia Education Journal: Journal Educational Research and Development Media Gizi Ilmiah Indonesia Journal for Quality in Public Health IWTJ : International Water Transport Journal Jurnal Pengabdian Perawat WASATHON Celebes Journal of Language Studies Indonesian Nursing Journal Jurnal Vokasi Indonesia Jurnal Mahasiswa Kesehatan Jurnal Komunikasi Indonesia Jurnal Pembaruan Kesehatan Indonesia Penelitian Gizi dan Makanan (The Journal of Nutrition and Food Research) Computer & Science Industrial Engineering Journal Abdimerka: Jurnal Pengabdian Masyarakat Merdeka Membangun Negeri
Dewi Kartika Sari
Vocational Education Program, Universitas Indonesia, Indonesia
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COST RECOVERY RATE PROGRAM JAMINAN KESEHATAN NASIONAL BPJS KESEHATAN Sandra Aulia; Supriadi Supriadi; Dewi Kartika Sari; Arthaingan Mutiha
Akuntabilitas Vol 8, No 2 (2015): Akuntabilitas
Publisher : Department of Accounting-Faculty of Economic and Business (FEB)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (389.946 KB) | DOI: 10.15408/akt.v8i2.2767

Abstract

Program Jaminan Kesehatan Nasional (JKN) is an Indonesian public health careprogram organized by Badan Penyelenggara Jaminan Sosial (BPJS). The health care system in thistiered program, all patients are served on the first level health facility and can be referred to moreadvanced facilities. Payments made by the advanced health care facility uses INA CBG's rates.Many parties complaint against the INA CBG's rates that are considered detrimental to thehospital. This study aims to determine whether the INA CBG's rates is profitable by look at costrecovery rate of the tariffs. This study analyzes INA CBGs rates set by the government uses thereal costs incurred hospital. The data collected in this study are primary data and secondary data.This study found that the cost recovery rate is 93% means that hospitals gain 7% by using INACBG's ratesDOI: 10.15408/akt.v8i2.2767
TAX AVOIDANCE, RELATED PARTY TRANSACTIONS, CORPORATE GOVERNANCE AND THE CORPORATE CASH DIVIDEND POLICY Dewi Kartika Sari; Sidharta Utama; Hilda Rossieta
Journal of Indonesian Economy and Business (JIEB) Vol 32, No 3 (2017): September
Publisher : Faculty of Economics and Business, Universitas Gadjah Mada

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (537.841 KB) | DOI: 10.22146/jieb.28658

Abstract

This study aims to investigate the relationship between tax avoidance, related party transactions and the corporate dividend policy. Furthermore, this study will also investigate the moderating effects of the implementation of Corporate Governance (CG) on the relationship between tax avoidance, Related Party Transactions (RPT) and corporate dividend policies. Our sample covers companies listed on the Indonesian Stock Exchange during 2011-2014. The results provide moderate support for the proposed hypotheses. First, the greater tax avoidance that a company makes will increase the size of the firm's RPT. Second, the higher that the company's RPT is, this will lower the company's cash dividend payout rate. Third, the greater the tax avoidance is, the lower the company's cash dividend payout rate will be, which is done through a related party transaction.Fourth, the impact of the implementation of strong CG will weaken the positive relationship between corporate tax avoidance and the company’s RPT size, strengthen the negative relationship between the RPT’s size and the cash dividend payout policy of the firm, and strengthen the negative relationship between the company’s tax avoidance and the company's cash dividend payout policy which is mediated by the company’s RPT. This study makes three contributions. First, this study shows an indirect relationship between tax avoidance and cash dividend payments, mediated by RPT. Second, this study tries to examine the effect of CG’s moderation on the relationship between tax avoidance and RPT, as well as the effect of CG’s moderation on the relationship between tax avoidance and cash dividend payments, mediated by RPT. Third, this study developed RPT measurements by looking at the RPT’s components more specifically (looking at components of transactions outside of the main business of the company - the "others" component).
Analisis Relevansi Nilai PSAK No. 30 (Revisi 2007) tentang Sewa, Dinilai Berdasarkan Reaksi Pasar Modal Sari, Dewi Kartika
Jurnal Vokasi Indonesia Vol. 1, No. 1
Publisher : UI Scholars Hub

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Abstract

As one of the IFRS convergence program, DSAK-IAI has made several revisions of financial accounting standards, one of which is PSAK No. 30 (Revisi 2007) about Leases. These financial accounting standards have become effective since January 1, 2008. But until now still a few companies that apply this standard. This is probably because the company did not know the financialbenefitofthe application ofthisstandard. Thereforethis studywas conducted to determinethe value relevance of PSAK No.30 (Revised 2007) about Leases, which is assessed on the basis of capital market reactions. The results showedthat theapplication of PSAK No.30 (Revised 2007), about Leases, do nothave an influence onthe market. So we can saythe market does notsee thevalue relevance of PSAK No.30 (Revised 2007) about Leases.
IMPLIKASI KOMPONEN PERUBAHAN PAJAK DALAM LABATERHADAP PERSISTENSI DAN PERAMALAN STUDI TERHADAP PERUSAHAAN YANG TERDAFTAR DI BEI PERIODE 2010-2013 Sari, Dewi Kartika; Anggraeni, Birawani Dwi; Aulia, Sandra
Jurnal Vokasi Indonesia Vol. 4, No. 2
Publisher : UI Scholars Hub

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Abstract

This research aims to determine the implications of the tax change component in the income tax to the persistence and forecasting of future earnings, and also comparing the effect of tax changes component in initial earning with the tax change component in revised earnings, in order to know which are more persistent. Using all companies listed in Indonesia Stock Exchange during the year 2010-2013 as the samples, this research showed that the tax change component in income tax empirically proven to have a persistent effect on future earnings. And compared with tax change component in initial earnings, value of tax change component in revised earnings are better and persistent in forecast earnings.
Public Participation Through Digital Media as a Formof Patriotism During the Pandemic in Indonesia Sari, Dewi Kartika
JURNAL KOMUNIKASI INDONESIA Vol. 10, No. 2
Publisher : UI Scholars Hub

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Abstract

The global development of social media creates public participation, including during the pandemic. In Indonesia, public participation by digital media occurred and developed through the ‘Warga Bantu Warga’ [Support Each Other] project, the ‘Urun Daya Covid’ [Covid Crowdsource] initiative, and the ‘Bagi Rata’ [Cross Subsidization] initiative. People engage in a sense of solidarity among relatives, friends, neighbors, even with strangers they do not know. This study aimed to explain forms of public participation using digital media where patriotism could be observed in citizens’ activities. Public participation and aspects of patriotism are the concepts used in this study. The research applied a netnographic approach and it is an explanatory research. The study results show that people use digital media as a means of participation and that participation is a form of patriotism. Another finding shows that participation as an expression of patriotism poses challenges in the form of exhaustion in making donations or donation fatigue. Perkembangan global media sosial menciptakan partisipasi publik, termasuk di masa pandemi. Di Indonesia, partisipasi publik dengan media digital terjadi dan dikembangkan melalui proyek ‘Warga Bantu Warga’ [Support Each Other], inisiatif ‘Urun Daya Covid’, dan inisiatif ‘Bagi Rata’ [Cross Subsidization]. Orang-orang terlibat dalam rasa solidaritas di antara kerabat, teman, tetangga, bahkan dengan orang asing yang tidak mereka kenal. Penelitian ini bertujuan untuk menjelaskan bentuk-bentuk partisipasi publik menggunakan media digital di mana patriotisme dapat diamati dalam aktivitas warga. Partisipasi publik dan aspek patriotisme adalah konsep yang digunakan dalam penelitian ini. Penelitian ini menerapkan pendekatan netnografi dan merupakan penelitian penjelasan. Hasil studi menunjukkan bahwa orang menggunakan media digital sebagai sarana partisipasi dan bahwa partisipasi adalah bentuk patriotisme. Temuan lain menunjukkan bahwa partisipasi sebagai ekspresi patriotisme menimbulkan tantangan berupa kelelahan dalam memberikan donasi atau donasi.
Gerakan Nasional Revolusi Mental Cinta Rawa Khairina, Rita; Sari, Dewi Kartika; Fauzi, Muhammad
Jurnal Agro Dedikasi Masyarakat (JADM) Vol 4, No 2 (2023)
Publisher : Universitas Muhammadiyah Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31764/jadm.v4i2.17462

Abstract

Kampus mengajar cinta rawa melalui kegiatan GNRM (Gerakan Nasional Revolusi Mental) dan MBKM (Merdeka Belajar Kampus Merdeka) merupakan upaya meningkatkan rasa peduli terhadap lingkungan dan kecintaan pada lahan rawa sebagai sumber daya alam yang harus dijaga dan dilestarikan. Tujuan kegiatan Gerakan Nasional Revolusi Mental Cinta Rawa adalah peningkatan kapasitas dan perubahan sikap mahasiswa dan masyarakat peduli gambut dalam kecintaannya terhadap perairan rawa. Metode kegiatan bersifat partisipatif kolaboratif dengan pelibatan seluruh komponen peserta kegiatan yaitu tim pelaksana, mahasiswa, perempuan perdesaan perairan rawa, dan yayasan Rahim Bumi sebagai Mitra dan sasaran antara. Hasil kegiatan kampus mengajar berupa perkuliahan yang  dilaksanakan di daerah perairan rawa dalam bentuk studi kunjung lapang.  Kegiatan di lapangan melibatan ibu-ibu di desa yang menjadi binaan Yayasan Rahim Bumi yang diikutsertakan dalam kegiatan perkuliahan. Kegiatan ini memiliki dua sisi keunggulan, yaitu pengalaman langsung bagi mahasiswa kuliah di alam dengan melaksanakan  langsung kegiatan perkuliahan. Di sisi lain ibu-ibu di desa memperoleh kesempatan dan pengalaman tentang bagaimana upaya pemanfaatan potensi flora dan fauna perairan rawa secara ilmiah.  Simpulan Program GNRM yang digulirkan oleh Kementerian PMK sangat strategis sebagai upaya membangun kemandirian mahasiswa dan masyarakat yang mampu berkolaboratif secara partisipatif melalui kegiatan Kampus Mengajar Gerakan Nasional Revolusi Mental Cinta Rawa.
Pendampingan aader ‘Aisyiyah dalam pembentukan tim pendamping keluarga (TPK) sebagai upaya penurunan stunting Widayati, Rina Sri; Wulandari, Riyani; Sari, Dewi Kartika; Fatmawati, Siti; Khotimah, Nurul; Sukmawati, Rini Dwi; Pratiwi, Winda
Hasil Karya 'Aisyiyah untuk Indonesia Vol. 3 No. 1 (2023): Oktober
Publisher : Universitas 'Aisyiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31101/hayina.3186

Abstract

Stunting adalah masalah gizi paling utama di Indonesia yang menjadi prioritas dihadapi untuk diupayakan menurunkan angka kejadiannya. Organisasi Kesehatan Dunia atau WHO (2021), mengatakan bahwa angka kejadian stunting di dunia mencapai 22% atau sebanyak 149,2 juta pada tahun 2020 sedangkan angka prevalensi nasional di Indonesia mencapai angka 24,1%. Oleh karena hal tersebut, perlu adanya intervensi sebagai upaya untuk mempercepat penurunan stunting dengan membentuk kelompok Tim Pendamping Keluarga (TPK). Metode pengabdian masyarakat ini menggunakan metode penyuluhan dan pendampingan keluarga. Kegiatan pengabdian ini dilaksanakan selama 7 hari. Sasaran kegiatan pengabdian masyarakat ini sebanyak 12 kader ‘Aisyiyah Ranting Cemani Sukoharjo. Luaran dari kegiatan PKM ini terbentuk Tim Pendamping Keluarga (TPK) yang terlatih dan terampil pertama kali di daerah Cemani Sukoharjo serta tersedia leaflet terkait stunting. Hasil analisis kegiatan PKM ini untuk nilai rerata pretest responden adalah sebesar 59,3 dan post test sebesar 74,3. Maka dapat disimpulkan bahwa terdapat peningkatan pengetahuan kader ‘Aisyiyah dalam upaya penurunan stunting.
Daun Kelor (Moringa Oleifera) Membantu Mengatasi dan Mencegah Anemia Pada Remaja Sri Widayati, Rina; Wulandari, Riyani; Fatmawati, Siti; Sari, Dewi Kartika; Khotimah, Nurul
Indonesian Journal on Medical Science Vol 11 No 1 (2024): IJMS 2024
Publisher : Unit Penelitian dan Pengabdian Masyarakat Politeknik Kesehatan Bhakti Mulial

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55181/ijms.v11i1.461

Abstract

Background : Adolescents need a lot of nutrients because of their rapid growth period. They are prone to anemia, especially iron deficiency anemia. It can increase hemoglobin levels by boiling Moringa leaves, which have nutritional levels of iron 5 times higher than spinach. Objective : To determine the effect of hemoglobin levels in female adolescents before and given Moringa leaf extract. Methods : The design of this study was quantitative with a one-group pre-test and post-test design. The purposive sampling method was used in the sampling process. As many as 29 respondents were young women who experienced anemia. To carry out the intervention, the boiled water of Moringa leaves was drunk consecutively for 2 weeks (14 days) with a dose of 2 times a day, which was taken every morning and every evening. Results : From the Wilcoxon test showed that there was a significant effect between before and after administration of Moringa leaf extract because the p value <0.05. Conclusion : This study found that the intervention of Moringa leaf extract had an effect on increasing hemoglobin levels in female adolescents.
Implementasi Problem Based Learning Dipadu NHT Untuk Meningkatkan Hasil Belajar Peserta Didik SMA Negeri 02 Bondowoso Candrasari, Pipit; Usman, Ali; Sari, Dewi Kartika
Education Journal : Journal Educational Research and Development Vol. 7 No. 2 (2023)
Publisher : LPPM Universitas PGRI Argopuro Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31537/ej.v7i2.1312

Abstract

Salah satu model pembelajaran yang dapat meningkatkan peserta didik untuk turut aktif dalam pembelajaran biologi dengan menerapkannya model pembelajaran Problem Based Learning (PBL). Implementasi model pembelajaran PBL ini diharapkan dapat mendorong peserta didik untuk lebih memiliki inisiatif yang tinggi pada saat belajar secara mandiri dikelas. Salah satu strategi belajar yang dapat mendukung pelaksanaan model pembelajaran PBL ini adalah strategi NHT. Tujuan penelitian ini untuk mengetahui apakah model pembelajaran Probelm Based Learning (PBL) dipadu strategi NHT (Number Head Togheter) dapat meningkatkan hasil belajar peserta didik kelas XII IPA 7 SMAN 02 Bondowoso. Jenis penelitian ini adalah Penelitian Tindakan Kelas (PTK). Populasi dalam penelitian ini seluruh peserta didik kelas XII IPA 7 yang terdiri dari 29 peserta didik. Variabel dalam penelitian ini adalah hasil belajar peserta didik. Sumber data diperoleh dari data hasil posttest kognitif peserta didik. Instrument penelitian yang digunakan berupa Modul Ajar dan 10 butir soal posttest berupa pilihan ganda. Teknik pengumpulan data melalui posttest. Dalam menganalisis data yang dikumpulkan, digunakan analisis statistic deskriptif berupa diagram. Berdasarkan hasil yang diperoleh dari penelitian ini dimana rata-rata pada pra siklus menunjukkan 65 dengan kriteria ketuntasan 72% , pada siklus 1 mengalami peningkatan rata-rata hasil belajar menjadi 70 dengan kriteria ketuntasan 86% serta pada siklus terakhir mengalami peningkatan lagi rata-ratanya menjadi 74 dengan kriteria ketuntasannya sebesar 90%.
Efektifitas Jus Stroberi dan Pisang Ambon terhadap Kadar Hemoglobin pada Ibu Hamil Sari, Dewi Kartika; Eva Dianing A; Sudriman
Media Gizi Ilmiah Indonesia Vol 2 No 1 (2024): FEBRUARI 2024
Publisher : Kabar Gizi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62358/mgii.v2i1.29

Abstract

Anemia is a common disorder that often occurs during pregnancy. It is a condition in which the body has a lower number of red blood cells (erythrocytes) than required. A preliminary survey in Blitar Regency in October 2023 found that out of 10 pregnant women with anemia, 4 individuals (40%) showed a high incidence of anemia. The aim of this study is to determine the effectiveness of strawberry juice and Ambon banana on hemoglobin levels in pregnant women. The statistical test using paired T-Test showed that there is an influence of strawberry juice on hemoglobin levels in pregnant women with a p-value of 0.002. There is an influence of Ambon banana on hemoglobin levels in pregnant women with a p-value of 0.000. The Independent Sample T-Test with a p-value of 0.038 and α = 0.05. With the positive effects of both strawberry juice and Ambon banana, they can be used as daily food to increase hemoglobin levels.
Co-Authors , Sutrisni Abduh, Amirullah Agustiana, Agustiana AKHMAD Ali Usman, Ali Anggraeni, Birawani Dwi Arifin, Zulkarnain Astilia, Astilia Aswadi Jaya, Aswadi Balindra , Fredlina Rossa Budhi Widi Astuti Cahyani , Renata Fina Antika Candrasari, Pipit Cucuk, Cucuk Suprihartini Diani, Oktrianti Dyan Kunthi Nugrahaeni, Dyan Kunthi Enggar Anggraeni, Enggar Etty Pratiwi, Etty Eva Dianing A Evi Rosmiyati, Evi Faqih Nabhan Febriansyah Febrianti, Dita Putri Fika Shafiana Nadia Frenky Arif Budiman Halimatus Saidah Halimatus Saidah Hardianty, Dian Hilda Rossieta Jaki, Akhmad Jemali, Gratia Karolin Iravati Junias, Febe Dian Kuswinarti, Enny Latrobdiba, Zahra Maharani Maemuna Muhayyang Maharani, Raden Ayu Anggita Mauliku, Novie Elvinawaty Mualimah, Miftakhul Muhammad Luthfi Mutiha, Arthaingan H Noviati, Hj. NURUL HIDAYAH nurul khotimah Raistanto, Wildan Sa'id Sonda Ratnaningrum, Nenci Mukti Ridanar, Malaika Mustikasari Rina Septiani, Rina Rina Sri Widayati Rita Khairina Riyani Wulandari Rizky, Ahmad Fauzi Ruhyandi, Ruhyandi Sandra Aulia Saputra, Nopan Sari, Vita Permata Sari, Yance Komela Seto Herwandito Sidharta Utama Simanjuntak, Pastima Siti Fatmawati Sri Kartini, Sri Sri Kustiyati SRI LESTARI Sri Suwartiningsih Sri Widayati, Rina Sudriman Sufiati Bintanah Sukmawati, Rini Dwi Supriadi Supriadi Taqiyya, Nadia Teguh Akbar Budiana Triyono, Oktaviana Anggraeni Wibisono, Yohan Wijayaa, Andi Putra winda pratiwi Yuspihana Fitrial