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All Journal Jurnal Anestesiologi Indonesia Swara Bhumi Majalah Kedokteran Bandung Industrial and Systems Engineering Assessment Journal (INASEA) Jurnal Ilmiah Mahasiswa FEB Jurnal Infra Prosiding SNATIF Jurnal Kajian Akuntansi dan Bisnis Benefit: Jurnal Manajemen dan Bisnis Paediatrica Indonesiana Jurnal Penelitian Pendidikan IPA (JPPIPA) Journal of Maternal and Child Health Jurnal Analisa Akuntansi dan Perpajakan Jurnal Equity J-Dinamika: Jurnal Pengabdian Kepada Masyarakat Account : Jurnal Akuntansi, Keuangan dan Perbankan Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Journal of Law, Administration, and Social Science Jurnal Teknik Sipil Veteran Economics, Management & Accounting Review Equity Jurnal Pendidikan Jasmani, Olahraga dan Kesehatan (Jp.jok)
Andy Setiawan
STIE Widya Manggala
Agriculture, Biological Sciences & Forestry Humanities Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Environmental Science Health Professions Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Medicine & Pharmacology Physics Public Health Social Sciences Other

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ANALISIS PENGARUH TINGKAT KESEHATAN BANK TERHADAP RETURN ON ASSET Setiawan, Andy
Jurnal Analisa Akuntansi dan Perpajakan Vol. 1 No. 2 (2017)
Publisher : Prodi Akuntansi FEB UNITOMO

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (321.441 KB) | DOI: 10.25139/jaap.v1i2.346

Abstract

Penelitian  ini  dilakukan  untuk  menganalisis pengaruh  tingkat kesehatan bank terhadap return on asset (ROA) berdasarkan metode risk based bank rating (RBBR). Variabel independen yang diteliti adalah Non  Performing  Loan  (NPL), Loan to Deposit Ratio (LDR), Net Interest Margin (NIM), Capital Adequacy Ratio (CAR),  BOPO   (Biaya   Operasional/Pendapatan Operasional), Good Corporate Governance (GCG) dan Posisi  Devisa  Netto  (PDN) terhadap variabel dependen Return On Asset (ROA). Sampel yang digunakan  adalah  seluruh bank BUKU 4 di Indonesia selama periode 2007-2014. Teknik analisis data yang  digunakan  adalah  regresi  linier  berganda. Hasil penelitian ini menunjukkan bahwa tingkat kesehatan bank dengan metode RBBR berpengaruh signifikan secara bersama terhadap ROA. Secara parsial LDR, NIM, BOPO, dan PDN berpengaruh signifikan terhadap ROA. Sedangkan variabel NPL, GCG dan CAR tidak berpengaruh signifikan. Kemampuan prediksi dari ketujuh variabel  tersebut  terhadap  ROA  dalam  penelitian  ini  sebesar  93,7%,  sedangkan sisanya 6,3% dipengarui oleh faktor lain yang tidak dimasukkan ke dalam model penelitian. 
PENGARUH AUDIT FORENSIK, PROFESIONALISME AUDITOR, DAN KOMITMEN ORGANISASI TERHADAP PENDETEKSIAN FRAUD Ma'rifah, Nur; Setiawan, Andy
Veteran Economics, Management, & Accounting Review Vol 1 No 1 (2022)
Publisher : Fakultas Ekonomi Dan Bisnis, Universitas Pembangunan Nasional Veteran Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59664/vemar.v1i1.4825

Abstract

This study is a quantitative study that aims to examine the effect of forensic audit, auditor professionalism, and organizational commitment on fraud detection. This study uses auditors in the Main Investigation Auditorat of the Supreme Audit Agency of the Republic of Indonesia (BPK RI) as a sample. Saturated sampling was used in sampling and used primary data through a questionnaire which obtained a total of 37 auditors. The analysis technique in this study uses Structural Equation Modeling - Partially Least Square (SEM-PLS) using WarpPLS software version 8.0 and a significance level of 5% (0.05). The results of the test show that (1) forensic audit and auditor professionalism have a significant influence on fraud detection and (2) organizational commitment does not have a significant effect on fraud detection.Keywords: Forensic Audit; Auditor Professionalism; Organizational Commitment; Fraud Detection This study is a quantitative study that aims to examine the effect of forensic audit, auditor professionalism, and organizational commitment on fraud detection. This study uses auditors in the Main Investigation Auditorat of the Supreme Audit Agency of the Republic of Indonesia (BPK RI) as a sample. Saturated sampling was used in sampling and used primary data through a questionnaire which obtained a total of 37 auditors. The analysis technique in this study uses Structural Equation Modeling - Partially Least Square (SEM-PLS) using WarpPLS software version 8.0 and a significance level of 5% (0.05). The results of the test show that (1) forensic audit and auditor professionalism have a significant influence on fraud detection and (2) organizational commitment does not have a significant effect on fraud detection. Keywords: Forensic Audit; Auditor Professionalism; Organizational Commitment; Fraud Detection  
Effectiveness and Efficiency of Peripheral Nerve Blocks as Adjunct to General Anaesthesia for Open Reduction and Internal Fixation Surgery at Primary Hospital in Tangerang Ramadhan, Yoga; Sari, Wilujeng Puja; Setiawan, Andy
JAI (Jurnal Anestesiologi Indonesia) Vol 17, No 1 (2025): JAI (Jurnal Anestesiologi Indonesia)
Publisher : Perhimpunan Dokter Spesialis Anestesiologi dan Terapi Intensif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14710/jai.v0i0.65516

Abstract

Background: Pain management is essential for postoperative patients. Effective management involves considerations such as the type of Anesthesia. It affects the total cost of spent, quality of pain control, and side effects. This study will evaluate the addition of peripheral nerve blocks (PNB) in orthopedic surgery patients.Objective: The objective of this study is to evaluate the efficacy and efficiency of PNB as an adjunct in general anesthesia (GA). Variables to be assessed the total cost of drugs, pain score and side effects after surgery.Methods: This study is an analytic study with a case-control approach that includes 116 patients. Secondary data were obtained through patient medical record data. Data in the form of types of anesthesia, total cost of drugs used before and 24 hours after surgery, pain scale before and during 24 hours after surgery and side effects in patients.The samples were divided into two groups: the GA group and the GA with PNB (GA-PNB) group. The intensity of pain was evaluated by a numeric rating scale. The total cost was calculated based on the drugs administered prior to and within 24 hours after surgery. The assessment of side effects was converted into scores to the following criteria: 0 = no symptoms, 1 = one symptom, and 2 = multiple symptoms.Result: The results showed that the total cost of drugs spent for GA-PNB group was 18.3% less than GA group. GA-PNB produces lower pain scores and lower incidence of side effects. The average pain scale in GA patients was 3.8 points and GA with PNB was 2.8 points.Conclusion: The addition of PNB has the potential to improve patient satisfaction. Lower pain scores, lower side effects and lower costs will encourage patients to choose Primaya Hospital Pasar Kemis for their treatment.
The Influence of Capital Structure and Level of Liquidity on Company Financial Performance With Firm Value As An Intervening Variable (Study on Manufacturing Companies listed on the Indonesia Stock Exchange in the Textile and Garment Industry Sector for the period 2020-2023) Puhut Bona Lucky, Joel; Setiawan, Andy
Dinasti International Journal of Economics, Finance & Accounting Vol. 5 No. 5 (2024): Dinasti International Journal of Economics, Finance & Accounting (November - De
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v5i5.3579

Abstract

This study focuses on observing the effect of capital structure and liquidity level in the company's financial performance during the COVID-19 period by using firm value as an intervening variable. This research uses a quantitative approach by testing hypotheses. The population taken in this study are companies engaged in the textile and garments sector listed on the Indonesia Stock Exchange (IDX) from 2020 to 2023. The research sample used used purposive sampling method and resulted in 16 company samples. The results of this research analysis show that capital structure and liquidity have an insignificant effect on financial performance and firm value cannot intervene in the relationship between the dependent variable and the independent variable.
Studi Literatur tentang Cloud Accounting Setiawan, Andy; Praptiningsih, Praptiningsih; Matondang, Nurhafifah
EQUITY Vol 23 No 2 (2020): EQUITY
Publisher : Department of Accounting, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34209/equ.v23i2.2236

Abstract

Penelitian ini membahas berbagai literatur mengenai cloud accounting, keunggulan dan resiko yang dihadapi. Dampaknya terhadap operasional perusahaan dan akuntan, serta pengembangan penelitian yang dapat dilakukan. Cloud accounting merupakan sebuah pengembangan perangkat lunak akuntansi dengan memanfaatkan teknologi internet. Biaya murah dan kemudahan akses merupakan beberapa keunggulan yang dimiliki. Penggunaan dalam kegiatan operasional memberikan dampak dalam peningkatan efektivitas dan efisiensi di perusahaan. Resiko keamanan dan kerahasiaan data merupakan isu utama yang menjadi perhatian pengguna. Profesi akuntan juga diharapkan ikut melakukan adaptasi teknologi, paradigma dan cara kerja. Keterbatasan penelitian yang membahas mengenai cloud accounting merupakan sebuah peluang untuk mengembangkan tema ini dari berbagai perspektif.    
Pengaruh Capital Intensity, Corporate Social Responsibility, dan Environmental Uncertainty Terhadap Tax Avoidance Wardhana, Muhammad Daffa; Arieftiara, Dianwicaksih; Setiawan, Andy
EQUITY Vol 24 No 2 (2021): EQUITY
Publisher : Department of Accounting, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34209/equ.v24i2.2603

Abstract

Penelitian ini merupakan penelitian kuantitatif yang bertujuan untuk mengetahui pengaruh capital intensity, corporate social responsibility, dan environmental uncertainty terhadap tax avoidance. Tax avoidance pada penelitian ini menggunakan pengukuran Abnormal Book Tax Difference (ABTD). Sampel penelitian ini berjumlah 138 perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia selama periode 2016-2018. Teknik analisis yang digunakan analisis regresi linear berganda dengan regresi data panel menggunakan program STATA. Hasil dari penelitian ini diperoleh bahwa (1) capital intensity tidak berpengaruh terhadap tax avoidance. (2) corporate social responsibilty berpengaruh terhadap tax avoidance. (3) environmental uncertainty tidak berpengaruh terhadap tax avoidance. Hasil pada penelitian menjelaskan pengungkapan corporate social responsibility yang tinggi dapat mengurangi adanya tindakan tax avoidance. Sehingga penelitian ini dapat membantu para investor dalam memahami faktor-faktor yang dilakukan perusahaan dalam melakukan peghindaran pajak.
Association between parental stress and adolescent behavior mediated by parenting style in public junior and senior high school students in North Jakarta Valerie, Valerie; Wijaya, Ellen; Setiawan, Andy; Astiarani, Yunisa; Surya, Junita Elvira Pandji
Paediatrica Indonesiana Vol. 65 No. 1 (2025): January 2025
Publisher : Indonesian Pediatric Society

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14238/pi65.1.2025.61-70

Abstract

Background Parental/ primary caregivers’ stress levels and parenting styles can impact parental behavior towards adolescent children, leading to potential shifts in the children's behavior. Parenting styles are classified into three types: authoritarian, authoritative, and permissive. Authoritarian parenting enforces strict rules with one-way communication, limiting children's creativity and independence. Authoritative parenting fosters two-way communication, balancing clear expectations with reasoning. Permissive parenting emphasizes open communication with minimal discipline, granting children greater decision-making freedom. Objective To explore the association between parental stress, parenting style, and adolescent behavioral problems. Methods This cross-sectional study was conducted on 981 adolescents and their primary caregivers. Parental stress, parenting style, and adolescents’ behavior were assessed through questionnaires. The distribution of respondents’ characteristics was obtained by univariate analysis. Bivariate analysis was performed using direct effect of path analysis to look for associations between the two categorical variables. Multivariate analysis used path analysis to determine all variables’ direct and indirect relationships. Results Of 981 adolescent respondents, 665 behaved normally (67.85%) and 552 (56.3%) received authoritative parenting.  Of 981 primary caregivers, 690 had moderate stress levels (70.3%). The study found a significant correlation between parental stress levels and various aspects of child behavior (P<0,05), including emotional symptoms, behavioral issues, hyperactivity, peer relationship difficulties, and prosocial behavior. Parental stress levels were negatively associated with authoritative parenting (P<0.05). Authoritarian parenting was associated with peer problems and behavioral problems (p<0.05) in adolescents. In the gender segmentation test, authoritarian parenting had a positive relationship with behavior problems in boys (P<0.05) and peer problems in girls (P<0.05). Conclusion Most adolescents had normal behavior and received authoritative parenting. Parental stress had a positive  association with adolescents’ behavior. Children who experienced authoritarian parenting tended to have peer and behavioral problems. Boys who experienced high authoritarian parenting are at higher risk of abnormal behavioral problems. Girls who experienced authoritarian parenting are at higher risk of peer problems. Parenting style was not a mediator between parental stress and adolescent behavior.
Peningkatan Kapasitas Kader Desa dan Staf Laboratorium untuk Optimalisasi Deteksi Dini Tuberkulosis di Kabupaten Sampang Kadariswantiningsih, Ika; Mertaniasih, Ni Made; Kusumaningrum, Deby; Endraswari, Pepy Dwi; Koendhori, Eko Budi; Setiawan, Andy; Lestari, Aprilia Dwi; Yudayanti, Elprania Credo; Juita, Liza Puspa Senja Asmara; Yitijuatni
J-Dinamika : Jurnal Pengabdian Masyarakat Vol 10 No 1 (2025): April
Publisher : Politeknik Negeri Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Indonesia menghadapi tantangan besar dalam deteksi dini Tuberkulosis, terutama di wilayah dengan tingkat deteksi rendah seperti Kabupaten Sampang. Keterbatasan pengetahuan kader desa dan staf laboratorium menjadi hambatan utama dalam meningkatkan deteksi dini TB. Program pelatihan ini bertujuan untuk meningkatkan kapasitas kader desa dan staf laboratorium melalui pelatihan terstruktur untuk mendukung deteksi dini Tuberkulosis yang lebih efektif. Pelatihan dilakukan dalam dua sesi paralel, yaitu untuk 15 kader desa dan 10 staf laboratorium. Kader desa diberikan pelatihan melalui ceramah dan diskusi kelompok terfokus tentang identifikasi gejala Tuberkulosis dan protokol rujukan. Staf laboratorium dilatih dengan metode ceramah dan praktikum tentang teknik diagnostik menggunakan tes cepat molekuler Tuberkulosis dan pemeriksaan diagnosis mikroskopis Tuberkulosis. Evaluasi pre dan post pelatihan menunjukkan peningkatan signifikan dalam pengetahuan dan keterampilan kader desa serta staf laboratorium. Kader desa mampu mengenali gejala TB lebih dini dan melakukan rujukan yang tepat, sementara staf laboratorium menunjukkan peningkatan keterampilan dalam teknik diagnostik yang lebih akurat. Program ini membuktikan bahwa pemberdayaan komunitas dan pelatihan teknis mampu meningkatkan deteksi dini TB. Model ini dapat diadopsi di wilayah lain yang menghadapi tantangan serupa untuk mendukung eliminasi TB pada tahun 2030.
Tummy Time and Development of 6- to 12-Month-Old Infants Titah, Marvella Graceria; Surjono, Edward; Prabowo, Johanes A. C.; Setiawan, Andy; Dewi, Rita
Majalah Kedokteran Bandung Vol 57, No 3 (2025)
Publisher : Faculty of Medicine, Universitas Padjadjaran

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15395/mkb.v57.3928

Abstract

Early childhood development, particularly within the first 1,000 days of life, is a critical period. Globally, 5–16% of children experience developmental delays. This figure is higher in Indonesia with approximately 13–18% of children under five are facing growth and developmental issues. Adequate stimulation, including activities like tummy time, plays a vital role in a child's growth and development. This study aimed to investigate the correlation between tummy time and the developmental outcomes of infants aged 6–12 months. An analytical descriptive design with a cross-sectional approach was employed in this study that was conducted at Public Health Centers in North Sulawesi Province, Indonesia. Data collection involved questionnaires assessing the onset, frequency, and duration of tummy time, alongside the use of the Child Development Pre-Screening Questionnaire. With a minimum sample size of 96 respondents, data were analyzed using Spearman’s correlation. Findings indicated that performing tummy time more than 1–2 times per week, with each session lasting 6–20 minutes, was significantly associated with better developmental outcomes. However, no significant relationship was observed between early initiation of tummy time or the number of daily sessions with infant development. The study concluded that engaging in tummy time more than 1-2 times per week for 6-20 minutes per session can promote optimal infant development.
Studi Literatur tentang Cloud Accounting Setiawan, Andy; Praptiningsih, Praptiningsih; Matondang, Nurhafifah
EQUITY Vol 23 No 2 (2020): EQUITY
Publisher : Department of Accounting, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34209/equ.v23i2.2236

Abstract

Penelitian ini membahas berbagai literatur mengenai cloud accounting, keunggulan dan resiko yang dihadapi. Dampaknya terhadap operasional perusahaan dan akuntan, serta pengembangan penelitian yang dapat dilakukan. Cloud accounting merupakan sebuah pengembangan perangkat lunak akuntansi dengan memanfaatkan teknologi internet. Biaya murah dan kemudahan akses merupakan beberapa keunggulan yang dimiliki. Penggunaan dalam kegiatan operasional memberikan dampak dalam peningkatan efektivitas dan efisiensi di perusahaan. Resiko keamanan dan kerahasiaan data merupakan isu utama yang menjadi perhatian pengguna. Profesi akuntan juga diharapkan ikut melakukan adaptasi teknologi, paradigma dan cara kerja. Keterbatasan penelitian yang membahas mengenai cloud accounting merupakan sebuah peluang untuk mengembangkan tema ini dari berbagai perspektif.    
Co-Authors Achmad Samsudin Ana Lucia Ekowati Bambang Hermanto Bertha Soegiarto, Bertha Budhy, Darma Deby Kusumaningrum Dianwicaksih Arieftiara Edward Surjono, Edward Eko Budi Koendhori, Eko Budi Ellen Wijaya Faiza Renaldi, Faiza Iwan Triyuwono Juita, Liza Puspa Senja Asmara Junus, Kezia Adelize Aurelia Kadariswantiningsih, Ika Kuncoro, Moh. Sufiga Kurniawan, Ari Wibowo Lestari, Aprilia Dwi Lina Aviyanti Ma'rifah, Nur Matondang, Nurhafifah Melur, Elvira Clarita Ni Made Mertaniasih Pepy Dwi Endraswari, Pepy Dwi Prabowo, Johanes A. C. Praptiningsih, Praptiningsih Puhut Bona Lucky, Joel Purwanto, SS Ramadhan, Yoga Rita Dewi Sachbudi Abbas Ras Sri Setiawati Sri Setiawati, Sri Surya, Junita Elvira Pandji Tacbir Hendro Pudjiantoro Titah, Marvella Graceria Tri Bodroastuti Valerie, Valerie Wardhana, Muhammad Daffa Wilujeng Puja Sari Winny Liliawati Yitijuatni Yudayanti, Elprania Credo Yunisa Astiarani