Claim Missing Document
Check
Articles

Found 25 Documents
Search

ANALISIS PERSEPSI MAHASISWA AKUNTANSI UNIKOM TENTANG MUATAN ETIKA DALAM PENGAJARAN AKUNTANSI KEUANGAN Anggadini, Sri Dewi; Surtikanti, Surtikanti
Jurnal Riset Akuntansi Vol 13 No 1 (2021): Jurnal Riset Akuntansi
Publisher : Program Studi Akuntansi | Fakultas Ekonomi dan Bisnis | Universitas Komputer Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34010/jra.v13i1.3118

Abstract

The development of the world of globalization now is this has brought the influence of the great in the Accounting Education System. The many technologies that I have developed today are like Iinternet, Computerized Idan Ise Imangat Ease a student in developing his knowledge. But, the technology that is increasingly growing is called Ibamalah Ibagi Guarantee for the world of education for Iberasil and I Achieve the maximum results. This Is This Is Depends On Idari The consistency of the world of education in Indonesia is Indonesia. In Indonesia, almost all of the lectures in financial accounting have not included explicit issues in the ethical planning of the Semester I Learning Plan (RPS). By Ikarena, I This Research I Conducted Experiments for Imposition obtained evidence that I gave the Ethical Implications that were integrated into the accounting studies of the Financial Space in the Influence of the Perception of Student Ethics. From the results of analyzing the data I have collected through the questionnaire and the results of the I hypothesized test, Imaka can be concluded as the following. There is a Significant Difference between the Students' Perception of Accounting for the ethics of the preparation of financial statements for Indonesian Indonesian Computer University between students of undergraduate and D3 degrees.
SURVEY PADA KANTOR AKUNTANSI PUBLIK TERHADAP INDEPENDENSI AKUNTAN PUBLIK Surtikanti, Surtikanti; Supriyanto, Joko
Jurnal Riset Akuntansi Vol 12 No 2 (2020): Jurnal Riset Akuntansi
Publisher : Program Studi Akuntansi | Fakultas Ekonomi dan Bisnis | Universitas Komputer Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34010/jra.v12i2.3267

Abstract

Salah satu tugas auditor dalam menjalankan profesinya yaitu memberikan informasi yang berguna kepada publik untuk mengambil keputusan. Hal penting yang harus dimiliki dan selalu dipelihara oleh auditor yaitu Independensi. Tujuan dari penelitian ini adalah mencoba untuk mengetahui apakah independensi dipengaruhi oleh biaya audit dan masa kerja audit. Metode yang digunakan adalah deskriptif dan verivisatif dengan menggunakan Smart PLS 2.0. Unit analisis dalam penelitian ini adalah Kantor Akuntan Publik di Bandung yang terdaftar di BPK RI. Metode pengambilan sampel yang digunakan adalah metode sampel jenuh yaitu dimana sampel digunakan sebagai penelitian yang sama dengan populasi penelitian yaitu sebanyak 9 KAP dengan jumlah responden sebanyak 18 auditor. Untuk mengetahui independensi akuntan publik mempengaruhi biaya audit dan periode perikatan audit maka dilakukan uji statistik menggunakan analisis korelasi, analisis kuadrat terkecil parsial, dan untuk menguji hipotesis digunakan uji t. Hasil penelitian ini menunjukkan (1) Independensi akuntan publik dipengaruhi oleh Fee Audit (2) Independensi akuntan publik dipengaruhi oleh Audit Tenure pada Kantor Akuntan Publik di Bandung yang terdaftar di BPK RI..
PEMERIKSAAN KESEHATAN ANAK DI PANTI ASUHAN MUHAMMADIYAH TUNAS MELATI KOTA PONTIANAK (Sebagai Upaya Sosialisasi Pencegahan Covid-19) Jiu, Cau Kim; Hartono, Hartono; Amelia, Lince; Surtikanti, Surtikanti; Gusmiah, Tisa; Febriyanti, Indriani
Jurnal Pengabdian Masyarakat Bumi Raflesia Vol 4, No 2 (2021): Jurnal Pengabdian Kepada Masyarakat Bumi Raflesia
Publisher : Universitas Muhammadiyah Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36085/jpmbr.v4i2.1558

Abstract

Covid-19 dapat menyerang siapa saja tanpa memandang usia, golongan, status sosial, ekonomi seseorang. Penyebaran Covid-19 yang terjadi secara masif mengakibatkan perubahan pada kehidupan anak panti. Perubahan kehidupan yang terjadi ini akan menimbulkan dampak secara psikologis maupun fisiologis pada perkembangan anak panti yang memasuki masa transisi dari anak-anak ke usia remaja.  Melihat resiko dampak yang akan muncul pada anak baik secara fisiologis maupun secara psikologis maka diperlukan pemeriksaan kesehatan untuk mengetahui masalah kesehatan yang terjadi pada anak.Upaya yang dilakukan untuk mengatasi dampak Covid-19 bagi anak panti diantaranya melakukan pemeriksaan kesehatan, penyuluhan kesehatan dan konseling dengan sasaran anak-anak penghuni Panti Asuhan Muhammadiyah  Tunas Melati Kota Pontianak.Hasil dari kegiatan ini adalah tersosialisasinya upaya pencegahan Covid-19 dengan menjalankan protokol kesehatan seperti menggunakan masker, mencuci tangan menggunakan sabun pada air mengalir atau hand sanitizer serta diketahuinya status kesehatan dasar anak-anak penghuni panti asuhan seperti tekanan darah, suhu tubuh, nadi, dan pernafasan.  Sekitar 40 anak di Panti Asuhan Muhammadiyah Tunas Melati mengikuti kegiatan ini dengan tertib dan tetap melaksanakan protokol kesehatan selama kegiatan berlangsung dan akan selalu menerapkan perilaku hidup bersih dan sehat agar terhindar dari penularan Covid-19.
DETERMINASI DALAM PENDETEKSIAN KECURANGAN Surtikanti, Surtikanti; Supriyanto, Joko; Suryana, Nanang; Azbi, Raihan Muhammad
Jurnal Riset Akuntansi Vol 16 No 1 (2024): Jurnal Riset Akuntansi
Publisher : Program Studi Akuntansi | Fakultas Ekonomi dan Bisnis | Universitas Komputer Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34010/jra.v16i1.5975

Abstract

This study aims to find out how the factors possessed by an auditor are professional skepticism, independence and competence in fraud detection. The research methods used in this study are descriptive and verifiable methods with a quantitative approach. The population in this study are 139 auditors who works in the 13 public accounting firms in Bandung. The sample used in this study amounted to 40 auditors with sample collecting techniques using the non-probability sampling technique with the method used purposive sampling which means the sampling technique is based on certain criteria. Data analysis methods in the study use linear regression, determinations, corelation coefficiencies, and hypothesis testing with the help of SPSS 23.0. Results have shown that professional skepticism, independence and competence have a positive and significant impact on fraud detection. Keywords: Professional Skepticism, Independence, Competence, Fraud Detection
Isolation and Identification of Bacteria Producing Antibiotic Compounds from The Rhizosphere of Avicennia Marina Against Pathogenic Bacteria in The Mangrove Ecosystem Area of West Kalimantan Khairillah, Yuyun Nisaul; Alang, Hasria; Haryanto, Haryanto; Fitriagustiani, Fitriagustiani; Erwhani, Indri; Purnamawati, Ditha Astuti; Rahmawati, Annisa; Surtikanti, Surtikanti; Triwahyuni, Adelia
Bioscientist : Jurnal Ilmiah Biologi Vol 12, No 2 (2024): December
Publisher : Department of Biology Education, FSTT, Mandalika University of Education, Indonesia.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33394/bioscientist.v12i2.12527

Abstract

Antibiotic resistance is a global problem in the health sector. The level of antibiotic resistance that occurs can be caused by several influencing factors, including 6 isolates of rhizosphere bacteria that were successfully isolated from the rhizosphere of the Avicenia marina plant. The purpose of this study was to isolate and determine the best minimum inhibitory concentration of rhizosphere bacteria of the A. marina plant and its effectiveness in inhibiting pathogenic bacteria S. aureus. This study is a quantitative research method using the isolation and characterization of rhizosphere bacteria, antagonistic test of rhizosphere bacteria and test of the results of the extraction of filtrate of rhizosphere bacteria culture of A. marina plants. The results of this study were (1) five of the isolates of bacteria that were successfully isolated were included in the Bacilus type and 1 isolate of bacteria included in the Cocobasil type; (2) there were 3 of the 6 isolates that could inhibit the growth of pathogenic bacteria S. aureus with an inhibition range of 10.04-4.42 mm; (3) Rhizosphere bacterial isolate (TN 1) is an isolate with the best inhibition diameter and is categorized as strong, namely 10.04 mm; (4) ethyl acetate extract of Rhizosphere bacterial isolate culture filtrate (TN 1), has a minimum inhibitory concentration of 0.50% against pathogenic bacteria S.aureus with an inhibition diameter of 7.18 mm which is better when compared to the positive control using chloramphenicol.
Use Of Intra Uterine Device Contraception In Women Of Fertile Age Wijayanti, Lumastari Ajeng; Treasa, Adisty Dwi; Wahyuni, Sri; Afritayeni, Afritayeni; Handayani, Sri; Surtikanti, Surtikanti; Hikmah, Mutiara
International Journal of Health Sciences Vol. 3 No. 1 (2025): IJHS : International Journal of Health Sciences
Publisher : Asosiasi Guru dan Dosen Seluruh Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59585/ijhs.v3i1.592

Abstract

Postpartum mothers are one of the targets in the family planning program because women often experience unplanned pregnancies during breastfeeding with a close gap with previous pregnancies. The purpose of the study was to determine the relationship between contraceptive use. This research method is an analytical survey research. The research method used is Analytical Observational Research, namely where the researcher only makes observations or observes the research subjects and looks for data related to the research without providing intervention on the variables to be studied. The results of the study that the Independent Variables are knowledge, age, family planning services, Husband Participation and the dependent variable is Intra Uterine Device Contraception. The results of the Chi-Square statistical test with a confidence level of ρ <α (0.05) are knowledge (ρ = 0.023), Age (ρ = 0.025), family planning services (ρ = 0.017), and husband participation (ρ = 0.043). The conclusion is that the level of knowledge, age, family planning services, and husband participation have a significant relationship with the use of contraception.
Pendampingan Dan Sosialisasi Model Yang Tepat Pada Ibu Menyusui Di Wilayah Kerja Puskesmas Tamalanrea Kota Makassar Pratiwi, Cici; Surtikanti, Surtikanti; Artinanda, April; Karnely, Karnely; Darwis, Amelia; Lubis, Halimatussakdiyah
Sahabat Sosial: Jurnal Pengabdian Masyarakat Vol. 3 No. 2 (2025): Sahabat Sosial: Jurnal Pengabdian Masyarakat (Maret)
Publisher : Asosiasi Guru dan Dosen Seluruh Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59585/sosisabdimas.v3i2.584

Abstract

Breastfeeding is a natural activity of giving breast milk to babies or toddlers from the mother's breast. This process is also known as early initiation of breastfeeding where breast milk will only come out after the placenta is released. The purpose of this Community Service Program is to increase the knowledge of breastfeeding mothers in breastfeeding babies. This Community Service Program method is carried out by mentoring and socializing through preparation, implementation and evaluation. Furthermore, pretest and post-test are carried out on all participants. The conclusion of the implementation of this community service activity is that there is an increase in the knowledge and skills of postpartum mothers about the implementation and can apply the right model to breastfeeding mothers properly, especially in the work area of ​​the Tamalanrea Health Center, Makassar City.
PENGETAHUAN PERAWAT TENTANG PELAKSANAAN TRIASE DI RUANG INSTALASI GAWAT DARURAT Ferawati; Surtikanti, Surtikanti; Almumtahanah, Almumtahanah
Jurnal Riset Keperawatan dan Kesehatan Vol. 1 No. 6 (2024): Jurnal Riset Keperawatan dan Kesehatan
Publisher : Literasi Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71203/jrkk.v1i2.17

Abstract

Latar belakang: Triase adalah suatu proses memilih pasien menurut tingkat kegawatan dan prioritas dalam penanganan pasien. Triase berfungsi untuk membagikan pasien dalam beberapa kelompok berdasarkan beratnya cidera. Perawat yang tidak melakukan triase akan berdampak pada ketidaktepatan dalam pemberian perawatan serta meningkatnya penggunaan waktu dalam memberikan tindakan kepada setiap orang pasien di IGD. Tujuan: untuk mengetahui hubungan tingkat pengetahuan perawat dengan pelaksanaan triase di instalasi gawat darurat rumah sakit umum daerah di Pontianak. Metode penelitian: Penelitian ini menggunakan metode penelitian cross sectional study. Penelitian ini menggunakan kuota sampling dengan jumlah sampel 42 perawat. Variable pengetahuan diukur dengan menggunakan kuesioner pengetahuan perawat tentang triase, sedangakan variable ketepatan pelaksanaan triase perawat diukur menggunakan lembar observasi triase. Hasil penelitian: Hasil penelitian menunjukan sebagian besar responden berusia 36-45 tahun yaitu 25 responden (59,5%), jenis kelamin perempuan 22 responden (52,4%), dan pendidikan Diploma-3 keperawatan yaitu 36 responden (85,7%). Dapat diketahui bahwa sebagian besar responden memiliki tingkat pengetahuan yang baik terhadap pelaksaan triase yaitu 34 (81,0%). responden, serta sebagian besar responden melakukan triase dengan tepat pada kategori baik (76,2%). Hasil uji statistik menggunakan uji Chi-Square menunjukkan nilai ρ value (0,012) < 0,05, yang berarti Ha diterima atau terdapat hubungan antara pengetahuan dengan ketepatan perawat dalam melakukan triase. Kesimpulan: Ada hubungan yang signifikan antara pengetahuan tentang triase dengan ketepatan dalam pelaksanaan triase. Hal ini dibuktikan bahwa mayoritas perawat memiliki pengetahuan yang baik diikuti dengan ketepatan dalam pelaksanaan triase yang baik.
Effectiveness of Digital-Based Psychological Support for Mothers with Postpartum Depression Hanifah, Astin Nur; Nurmiati, Nurmiati; Sari, Erma Puspita; Surtikanti, Surtikanti; Wijayanti, Lumastari Ajeng
Benih : Journal of Midwifery Vol. 4 No. 01 (2025): Benih : Journal of Midwifery
Publisher : Cattleya Darmaya Fortuna

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54209/benih.v4i01.352

Abstract

Postpartum depression is a common mental health disorder that often goes untreated, particularly due to limited access to conventional psychological services. Along with the development of technology, digital-based psychological support offers an alternative intervention that is more affordable and flexible. This study aims to evaluate the effectiveness of digital-based psychological support in reducing depression levels and improving the psychological well-being of postpartum mothers. The study used a quasi-experimental design with two groups (experimental and control), involving 60 purposively selected participants. The intervention was delivered for eight weeks through a digital platform that integrated Cognitive Behavioral Therapy (CBT) and mindfulness modules. Depression levels were measured using the Edinburgh Postnatal Depression Scale (EPDS), as well as additional indicators such as anxiety, stress, and the quality of the mother-child relationship. The results of paired t-test and independent t-test analyses showed a significant reduction in EPDS scores and improvement in psychological well-being indicators in the experimental group (p < 0.001), with a large effect size (Cohen's d = 2.37). ANCOVA analysis confirmed the effectiveness of the intervention after controlling for covariate variables. The qualitative component through semi-structured interviews revealed that ease of access, time flexibility, and emotional support were contributing factors to participants' engagement. These findings indicate that digital interventions can be an effective and applicable approach to managing postpartum depression, and should be integrated into the broader maternal health care system
OPTIMALISASI PENGETAHUAN AKUNTANSI MELALUI PRAKTIKUM SOFTWARE AKUNTANSI Anggadini, Sri Dewi; Surtikanti, Surtikanti; Junniyawati, Erika; Suryadi, Yerdaniati Putri; Damayanti, Sari
Jurnal Riset Akuntansi Vol. 17 No. 1 (2025): Jurnal Riset Akuntansi
Publisher : Program Studi Akuntansi | Fakultas Ekonomi dan Bisnis | Universitas Komputer Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34010/jra.v17i1.15390

Abstract

The Accounting software commonly used includes MYOB and Accurate, both of which are integrated bookkeeping software with a large number of users. Their main advantages are ease of use and the ability to automatically generate financial reports, making them superior compared to other accounting software. With their ability to process data automatically, quickly, and accurately, these tools provide significant benefits in company management. Additionally, this software is highly suitable for the needs of small and medium-sized enterprises in Indonesia. This study employs a descriptive quantitative research method, utilizing questionnaires as the primary analytical tool for each variable indicator. The respondents of this research are accounting students at Universitas Komputer Indonesia (UNIKOM) who are currently enrolled in or have completed the Accounting Software Practicum course in the odd semester (semesters 2, 4, and 6). The sampling technique used is purposive sampling, with a total of 70 respondents. The results of the study indicate that mastering and utilizing accounting technology requires students to develop a comprehensive understanding and proficiency in using this technology.