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Determinan Kualitas Laporan Keuangan Puskesmas dengan Mediasi Pemanfaatan Teknologi Informasi Sugiarti, Sri; Rahmatika, Dien Noviany; Akyuwen, Roberto; Setyowati, Ratna Faridah
ARBITRASE: Journal of Economics and Accounting Vol. 6 No. 1 (2025): July 2025
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/arbitrase.v6i1.2542

Abstract

Delays in reporting, errors in budget recording and calculation, and low compliance with Government Accounting Standards (GAS) reflect weak financial governance. This phenomenon demonstrates the complexity of problems in Community Health Center financial management that have the potential to affect public service accountability and public trust in health sector financial governance. This study aims to analyze the influence of internal control systems, financial literacy, and human resource competency on the quality of Community Health Center financial reports, with the use of information technology as a mediating variable. This study is motivated by the low quality of financial reporting in Community Health Centers in Brebes Regency, as indicated by late reporting, budget recording errors, and low compliance with Government Accounting Standards. This study uses a quantitative approach with a survey method of 196 respondents selected by cluster random sampling from 38 Community Health Centers. Data were analyzed using the Structural Equation Modeling (SEM) method based on Smart PLS. The results show that internal control systems, financial literacy, and human resource competency are three key variables that can improve the quality of financial reports in a directive manner. The internal control system showed the strongest impact (t = 2.454), followed by human resource competency (t = 2.850) and financial literacy (t = 2.845). All of these variables also contribute to increasing the adoption of information technology, with human resource competency providing the highest contribution (t = 5.399). Information technology itself has a significant influence on the quality of financial reports (t = 3.434). This finding has important implications for improving financial governance in the primary healthcare sector through strengthening human resource capacity, financial literacy, internal control systems, and digital transformation.
The Effect of Different Synthesis Solvents and Dialysis Processes on the Optical Properties of Carbon Dots from Spent Coffee Grounds using the Solvotermal Method Putri, Wahyuni Eka; Sjahriza, Ahmad; Sugiarti, Sri
Chimica et Natura Acta Vol 13, No 2 (2025)
Publisher : Departemen Kimia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24198/cna.v13.n2.52599

Abstract

The distinctive optical properties of carbon dot (CD) make CD is one of the most widely developed carbon nanomaterials today. CD can be synthesized from materials that high in carbon content, such as spent coffee grounds. The optical properties of synthesized CD are influenced by several factors, including the solvent used to synthesize it and the purification method. The purification process that can be done is dialysis. However, this technique is not always used in several researches to purify CD. This study aims to synthesize CD from spent coffee grounds through solvothermal methods with three different solvents, which are water, 50% ethanol (v/v), and absolute ethanol that purified by dialysis and without dialysis and to characterize the differences in its optical properties. The results showed that CD was successfully synthesized with these three solvents, but the optical properties were different. All three solvents produce CD that emits blue light, but differ in intensity. The addition of ethanol can double the luminescence intensity of CD and CD synthesized with 50% ethanol produce the highest luminescence intensity. In addition, CD purified without dialysis produce twice as high luminescence intensity as CD purified by dialysis.
Antibacterial Activity of ZnO/Geopolymer Composite Granules and Their Potential Application in Water Treatment Maulitia, Ziyan Tirta; Angelina, Putri Nur; Sari, Pipit Erlita; Sugiarti, Sri; Arief, Irma Isnafia; Abidin, Zaenal
Makara Journal of Science Vol. 29, No. 3
Publisher : UI Scholars Hub

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

Abstract

Water pollution has become a major global concern owing to its complexity and widespread impact. Staphylococcus aureus (S. aureus) and Escherichia coli (E. coli) are the most common bacterial contaminants in water sources, which pose significant threats to public health. To mitigate water contamination by these pathogenic microorganisms, developing and implementing effective water treatment technologies are essential. A promising approach involves using antibacterial water filtration systems. Herein, zinc oxide (ZnO) nanoparticles were synthesized via hydrothermal and precipitation methods as antibacterial agents for water treatment. These preparation methods required considerably low synthesis time. A capping agent was used to control nanoparticle growth and produce small nanoparticles. The synthesized ZnO nanoparticles were added in the surface of geopolymers to obtain ZnO/geopolymer composite granules, which improved their suitability for water filtration. The antibacterial activity of the ZnO nanoparticles and their composite granules was evaluated. Results indicated that synthetic ZnO exhibited superior antibacterial performance than commercial ZnO against S. aureus (gram-positive) and E. coli (gram-negative). Furthermore, incorporating either commercial or synthetic ZnO into the geopolymer matrix moderately enhanced the antibacterial activity of the resulting material. Notably, the addition of as low as 5 wt.% ZnO was sufficient to significantly improve the antibacterial efficacy of the composite. This finding highlights the potential of ZnO in water treatment applications.
Pelatihan Komunikasi Interpersonal Terintegrasi Prinsip Kesantunan Berbahasa Guru Sekolah Dasar Susandi, Ari; Al Ibad, M Kamal; Zativalen, Oriza; Sugiarti, Sri; Rizkia Pangestika, Rintis
Jurnal Pengabdian Masyarakat Sains Indonesia (Indonesian Journal Of Science Community Services) Vol. 6 No. 1 (2024): Juni
Publisher : Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jpmsi.v6i1.280

Abstract

Interpersonal communication training integrated with the principles of language politeness aims to develop teachers' good communication skills in teaching and interacting with students so as to create a fun and communicative learning atmosphere. The method used in this training is the lecture and question and answer method. This method is carried out by providing material that is appropriate to the problems faced by the training participants. Practicals, the implementation of which goes hand in hand with the theoretical material so that practical results can be directly reflected on. Simulation, this was carried out to realize all the problems above and provide a real picture of the participants before and after the training. The training subjects for this activity were 18 Muhammadiyah I Babat Elementary School teachers. The results of the training showed a significant increase in teachers' interpersonal communication skills which did not violate the principles of language politeness at all.
IMPLEMENTASI PROGRAM LITERASI SISWA DALAM MENINGKATKAN GEMAR MEMBACA DI KELAS IV SDN 2 PASIRLAWANG KABUPATEN CIAMIS Suciati, Ati; Hidayat, Yusuf; Sugiarti, Sri
Jurnal Intisabi Vol 3 No 1 (2025): September 2025
Publisher : Sekolah Tinggi Agama Islam Putra Galuh Ciamis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61580/itsb.v3i1.184

Abstract

Literacy program is an activity to increase students’ interest in reading. The study aims to determine the implementation and impact of literacy program to increase the reading enthusiasm at 4th grade students of SDN 2 Pasirlawang, Ciamis Regency. This study used a qualitative method under a case study. The results of the study showed that the literacy program at 4th grade students of SDN 2 Pasirlawang, Ciamis Regency was implemented well and effectively, at which the program was able to foster the students' reading habits, train students' analysis, and students' understanding in writing. In addition, the implementation of literacy program at 4th grade students of SDN 2 Pasirlawang, Ciamis Regency had an impact on: (1) increasing students' enthusiasm to read; (2) increasing students' ability to analyze and summarize reading into journal; (3) increasing students' skill in writing and critical thinking; (4) increasing students’ pleasure in participating literacy activities at school.
Edukasi Bahaya Radiasi Handphone pada Anak-Anak Taman Kanak-Kanak dan Sekolah Dasar di Desa Balesari Kecamatan Ngajum Kabupaten Malang Sugiarti, Sri; Wahyuni, Farida; Cahayati, Yeni
Alamtana: Jurnal Pengabdian Masyarakat UNW Mataram Vol 5 No 1 (2024): Edisi Mei 2024
Publisher : LPPM UNIVERSITAS NAHDLATUL WATHAN MATARAM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51673/jaltn.v5i1.2229

Abstract

Abstract: Pada zaman sekarang penggunaan handphone semakin meningkat. Pengguna handphone meliputi orang dewasa, remaja, dan anak-anak Sekolah Dasar. Berdasarkan hasil survey kepada anak-anak Taman kanak-kanak dan Sekolah Dasar bahwa 90% anak-anak tersebut menggunakan handphone setiap harinya dengan durasi lebih dari 2 jam. Penggunaan handphone tersebut yaitu untuk bermain game dan melihat video youtube. Handphone mengeluarkan sinar biru yang berbahaya bagi kesehatan mata jika digunakan dengan durasi yang lama atau sering. Terlebih banyak sekali anak-anak yang telah kecanduan handphone. Pencegahan resiko atau bahaya radiasi handphone pada anak-anak dapat dilakukan dengan edukasi penggunaan handphone yang tepat dan bahaya radiasi bagi kesehatan utamanya mata. Tujuan dari program pengabdian masyarakat ini yaitu memberikan edukasi kepada anak-anak taman kanak-kanak dan Sekolah Dasar Negeri di desa Balesari kecamatan Ngajum kabupaten Malang agar anak-anak dapat menggunakan handphone dengan benar. Metode Pengabdian yaitu dengan memberikan edukasi bahaya radiasi handphone kepada siswa siswi Taman Kanak-kanak Kartini dan siswa kelas 4 SDN Balesari yang berjumlah 107 anak. Edukasi dilakukan dengan pemaparan materi dan disisipi game interaktif agar anak-anak nyaman megikuti kegiatan edukasi. Hasil kegiatan pengabdian masyarakat ini siswa siswi Taman kanak-kanak dan SDN Balesari dapat memahami bahaya radiasi dapat menggunakan handphone yang tepat.
Pengaruh Model Pembelajaran Berbasis Masalah Terhadap Kemampuan Koneksi Matematis Siswa Dalam Pembelajaran Matematika Sugiarti, Sri; Basuki
Mosharafa: Jurnal Pendidikan Matematika Vol. 3 No. 3 (2014): September
Publisher : Department of Mathematics Education Program IPI Garut

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31980/mosharafa.v3i3.319

Abstract

Learning mathematics is meaningful if the students can connect the mathematical ideas, connecting between mathematical topic, connecting mathematics to other disciplines, and connecting mathematics in daily activity. The study quasi experiment with Non-Equivalent Control Groups Design was aimed to find out that the ability of mathematical connections that students gain in problem-based learning were better than getting a conventional learning and students' attitudes toward problem-based learning. The sample of this study was the students at Senior High School 2 Garut. Then, the results showed that: (1) The Ability of mathematical connections that students gain in problem-based learning were better than getting a conventional learning, (2) Students’ attitudes toward problem-based learning were positive. Pembelajaran matematika akan bermakna apabila siswa dapat menghubungkan ide-ide matematika, menghubungkan antartopik matematika, menghubungkan matematika dengan disiplin ilmu lain, dan menghubungkan matematika dengan kehidupan sehari-hari. Penelitian kuasi eksperimen dengan Nonequivalent Control Group Design. ini bertujuan untuk mengetahui kemampuan koneksi matematis siswa yang mendapatkan pembelajaran berbasis masalah lebih baik daripada yang mendapatkan pembelajaran konvensional, serta sikap siswa terhadap pembelajaran berbasis masalah. Sampel populasi dalam penelitian ini adalah siswa SMA Negeri 2 Garut. Hasil Penelitian menunjukkan bahwa: (1) Kemampuan koneksi matematis siswa yang mendapatkan pembelajaran berbasis masalah lebih baik daripada yang mendapatkan pembelajaran konvensional, (2) Sikap siswa terhadap pembelajaran berbasis masalah adalah positif.
Sintesis Komposit Granul Geopolimer-Zeolit dari Bahan Baku Lokal Menggunakan Metode Hidrotermal sebagai Adsorben Metilen Biru Rosida; Sri Sugiarti; Abidin, Zaenal
Jurnal Ilmu Tanah dan Lingkungan Vol 26 No 1 (2024): Jurnal Ilmu Tanah dan Lingkungan
Publisher : Departemen Ilmu Tanah dan Sumberdaya Lahan, Fakultas Pertanian, IPB University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29244/jitl.26.1.29-39

Abstract

Zeolit dikenal sebagai salah satu adsorben penukar kation dan memiliki kemampuan adsorpsi yang tinggi. Kedua fungsi zeolit tersebut berpeluang menjadi solusi dalam mengatasi limbah pewarna kationik. Tujuan dari penelitian ini untuk mengetahui nilai KTK dan kapasitas adsorpsi zeolit dalam menjerap metilen biru. Zeolit serbuk dibuat menggunakan metakaolin lokal dan ditambahkan NaOH maupun water glass dengan metode hidrotermal. Produk zeolit serbuk yang diperoleh dicampurkan dengan geopolimer membentuk komposit granul kecil dan granul besar. Hasil pencirian XRD dari produk sintetik yang diperoleh pada campuran metakaolin dan NaOH ialah zeolit NaA, sedangkan pada penambahan water glass dihasilkan zeolit NaX. Zeolit dalam bentuk serbuk maupun komposit granul geopolimer-zeolit menunjukkan kapasitas tukar kation (KTK) yang tinggi diatas 200 cmol/kg. Uji adsorpsi metilen biru pada masing-masing adsorben menunjukkan kapasitas adsorpsi zeolit NaA, zeolit NaX, komposit granul kecil dan granul besar geopolimer-zeolit NaA, serta komposit granul kecil dan granul besar geopolimer-zeolit NaX secara berurutan sebesar 30.81 mg g-1, 32.84 mg g-1, 53.29 mg g-1, 51.64 mg g-1, 38.32 mg g-1, 54.22 mg g-1dan 48.81 mg g-1.
ANALISIS EFISIENSI TEKNIS DAN FAKTOR YANG MEMPENGARUHI EFISIENSI PADA USAHA TANI KUBIS DI DESA TALANG BELITAR KECAMATAN SINDANG DATARAN KABUPATEN REJANG LEBONG N, Darmansyah A; Sukiyono, Ketut; Sugiarti, Sri
Jurnal AGRISEP JURNAL AGRISEP VOL 12 NO 02 2013 (AUGUST)
Publisher : Badan Penerbitan Fakultas Pertanian, Universitas Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (421.775 KB) | DOI: 10.31186/jagrisep.12.2.177-194

Abstract

As a main horticultural commodity, cabbage is cultivated by farmers for long time. Research of this commodity is mainly focused on income, productivity, production, less focused on how a technical efficiency level has been achieved by farmers. For this reason, this study is aimed at determining the level of technical efficiency and the factors that affect the level of technical efficiency of cabbage farm in the village Talang Belitar Sindang Dataran Sub District Rejang Lebong District. the method of data analysis used stochastic frontier production function assuming Cobb Douglas is the functional form of the production function area cabbage research. Fiftyfive respondents selected randomly. The results showed that the level of technical efficiency in this study the lowest high of 78.44 % and 99.74 %. The average technical efficiency of farms by 91.195 % cabbage . Production function estimation results indicate that the number of seeds, Organic Fertilizer, Urea, NPK, Pesticides and Workforce real effect on the confidence level of 99 %, while the TSP and the land area is not significant , then together the factors that influence the production of cabbage affect production by 98.7 %. While the determinant factors that affect the level of efficiency of cabbage farm showed that age of farmers and the use of technology significantly at 90 % confidence level while the farmer education, experience and trying to farm land status does not affect significantly, further found that jointly Age factor variables (age of farmers), EDU (education of farmers), EXP (experience of farmers), STA (state land) and TEK (use of technology) affect production by 61.25 % .
ANALISIS PERKEMBANGAN PRODUKSI PENJUALAN SERTA PENAWARAN CPO DI PT AGRICINAL Ginting, Elsa; Nurung, M.; Sugiarti, Sri
Jurnal AGRISEP JURNAL AGRISEP VOL 12 NO 01 2013 (MARCH)
Publisher : Badan Penerbitan Fakultas Pertanian, Universitas Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (180.411 KB) | DOI: 10.31186/jagrisep.12.1.41-50

Abstract

The objective of the research is to analyze the development of production, selling, and factor of supply of CPO (Crude Palm Oil) in PT. Agricinal. The location is determined by purposive method with consideration that PT. Agricinal is one of the biggest CPO manufacture in Bengkulu Province. The development of production and selling are analyzed by using the Ratio to Moving Average and to analyze several factors of supply of CPO is used Linier Regression. The result research shows that (1) production development of CPO and its sales in PT. Agricinal is fluctuating year by year during 2005 – 2009. It is caused by selling in PT Agricinal is not based on its mass production, moreover in asking or order from the CPO customer; (2) the CPO price is the only one variable that give an effect to CPO offering in PT. Agricinal simultaneously.