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All Journal Journal of Economics, Business, & Accountancy Ventura AKSIOMA: Jurnal Program Studi Pendidikan Matematika Jurnal Kebidanan Dan Kesehatan Tradisional Ilmu Budaya: Jurnal Bahasa, Sastra, Seni, dan Budaya SAR (Soedirman Accounting Review): Journal of Accounting and Business Jurnal Pendidikan Matematika (Kudus) Owner : Riset dan Jurnal Akuntansi Jurnal Penelitian dan Pengabdian Kepada Masyarakat UNSIQ MAJAMATH: Jurnal Matematika dan Pendidikan Matematika PengabdianMu: Jurnal Ilmiah Pengabdian kepada Masyarakat Delta: Jurnal Ilmiah Pendidikan Matematika Stilistika: Jurnal Pendidikan Bahasa dan Sastra Jurnal Kesehatan Masyarakat dan Lingkungan Hidup Akuntansi : Jurnal Akuntansi Integratif Imajiner: Jurnal Matematika dan Pendidikan Matematika Jurnal Investasi JP2M (Jurnal Pendidikan dan Pembelajaran Matematika) Jurnal Abdi Insani Indonesian Journal of Islamic Business and Economics (IJIBE) Edudikara: Jurnal Pendidikan dan Pembelajaran ABSIS : Mathematics Education Journal Profitabilitas International Journal of Science and Society (IJSOC) Educate: Journal of Community Service in Education Penamas: Journal of Community Service Jurnal Pendidikan Matematika Malikussaleh Jurnal Riset Akuntansi Soedirman Jurnal Pengabdian Bisnis dan Akuntansi Soedirman Jurnal Pengabdian Masyarakat Bangsa Soedirman Accounting, Auditing and Public Sector Journal Jurnal Ilmiah Pengabdian Masyarakat Bidang Kesehatan Jurnal Pendidikan Matematika Journal of Data Science Theory and Application Jurnal Kebidanan (JBd) Poltekkes Kemenkes Maluku Jurnal Ilmiah Akuntansi dan Keuangan Fokus Bisnis: Media Pengkajian Manajemen dan Akuntansi JIMEKA

Dewi Susilowati

Universitas Veteran Bangun Nusantara

Author-ID : 396561

Religion Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Mathematics Medicine & Pharmacology Nursing Physics Public Health Social Sciences Other

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The Effects of Doctor-Patient Consultation Applications on Treatment Adherence, Recovery Duration, and Patient Satisfaction: A Systematic Review Susilowati, Dewi; Sriatmi, Ayun; Arso, Septo Pawelas; Kartasurya, Martha Irene
International Journal of Science and Society Vol 7 No 3 (2025): International Journal of Science and Society (IJSOC)
Publisher : GoAcademica Research & Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54783/ijsoc.v7i3.1474

Doctor patient consultation services play a crucial role in improving healthcare delivery and patient outcomes. With the increasing adoption of telemedicine and mobile health applications, understanding the impact of these consultation services on patient adherence, recovery, and satisfaction has become essential. This study aims to evaluate the effectiveness of various consultation methods, including telemedicine and mobile apps, in enhancing treatment adherence and patient experience, particularly in managing chronic diseases such as tuberculosis and diabetes. A comprehensive literature review was conducted, analyzing empirical studies focused on doctor–patient consultations delivered through traditional, telemedicine, and mobile health platforms. Key variables examined included service quality dimensions (reliability, responsiveness, empathy), educational interventions, and the use of digital reminder systems. Studies from diverse healthcare settings and patient populations were considered to assess the influence of consultation quality and technology-assisted interventions on patient adherence and health outcomes. Findings consistently demonstrate that high-quality consultation services significantly improve patient adherence and satisfaction. Telemedicine and mobile applications contribute positively by facilitating continuous engagement and medication reminders. Educational efforts integrated into consultation processes further enhance patient knowledge and compliance. However, adherence is multifactorial, influenced by socio-economic status, health literacy, and systemic healthcare barriers. While telemedicine shows promise, challenges such as infrastructure limitations and regulatory hurdles remain. The study recommends integrating technology with empathetic, patient-centered communication and tailored educational support to optimize treatment adherence and clinical outcomes.

Interaksi Manusia dan Lingkungan dalam Novel Bilangan Fu Karya Ayu Utami (Kajian Ekokritik Greg Garrard) Susilowati, Dewi; Ngatma'in, Ngatma'in; Affandy, Ali Nuke
Stilistika: Jurnal Pendidikan Bahasa dan Sastra Vol 15 No 1 (2022)
Publisher : Universitas Muhammadiyah Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/st.v15i1.9389

Human and Environmental Interactions Bilangan Fu Novel Written By Ayu Utami (Greg Garrardâ€™s Ecocriticism Study)Â ABSTRAKInteraksi manusia dan lingkungan dapat berlangsung secara harmonis. Apabila manusia mampu mengelola lingkungan secara baik, lingkungan akan memberikan imbal baik positif bagi manusia. Namun jika manusia tidak mampu berinteraksi dengan alam secara baik, lingkungan akan menunjukkan sikap yang kurang bersahabat. Fokus penelitian ini adalah interaksi manusia dan lingkungan dalam novel Bilangan Fu karya Ayu Utami berdasarkan konsep ekokritik Greg Garrard. Tujuan penelitian adalah untuk mendeskripsikan interaksi manusia dan lingkungan dalam novel Bilangan Fu karya Ayu Utami berdasarkan konsep ekokritik Greg Garrard. Metode penelitian menggunakan close reading. Sumber data penelitian adalah novel Bilangan Fu karya Ayu Utami. Hasil penelitian menunjukkan bahwa interaksi manusia dan lingkungan dalam novel Bilangan Fu karya Ayu Utami dicirikan dengan beberapa hal, yaitu: adanya pencemaran udara, perusakan hutan, pemunculan tanda bencana, perusakan habitat, pemburuan binatang, dan eksploitasi bumi.Kata kunci: ekokritik, Greg Garrard, interaksi manusia dan lingkunganABSTRACTHuman and environmental interactions can take place in harmony. If humans are able to manage the environment well, the environment makes a positive contribution to humans. However, if humans do not interact with the nature properly, the environment will show a less friendly attitude. The focus of the research is the interaction of humans and the environment in the novel Bilangan Fu by Ayu Utami based on Greg Garrardâ€™s ecocriticism. The purpose of this research is to describe the interaction of humans and the environment in the novel Bilangan Fu written by Ayu Utami based on Greg Garrardâ€™s ecocriticism concept. The research method used close reading. The research data source is the novel Bilangan Fu written by Ayu Utami. The result of the study indicate that the interaction bertween humans and the environment in the novel Bilangan Fu written by Ayu Utami is characterized by several things, namely: air pollution, forest destruction and the appearance of disaster signs, habitat destruction, animals hunting, and earth exploitation.Keyword: ecocritic, Greg Garrard, human and environmental interactions.

PENGARUH PROFITABILITAS DAN LEVERAGE TERHADAP HARGA SAHAM DENGAN UKURAN PERUSAHAAN SEBAGAI MODERASI Anggoro, Veilla; Susilowati, Dewi
Journal of Data Science Theory and Application Vol. 4 No. 2 (2025): JASTA
Publisher : LP3M Universitas Putra Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32639/yf3c2556

Tujuan penelitian ini adalah untuk memperoleh bukti empiris tentang pengaruh profitabilitas dan leverage terhadap harga saham yang dimoderasi oleh ukuran perusahaan. Penelitian ini menggunakan pendekatan kuantitatif dan data sekunder pada perusahaan subsektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia (BEI) periode 2022 hingga 2024. Penelitian ini menggunakan teknik purposive sampling, sehingga terpilih 49 perusahaan dengan total 147 data selama periode penelitian. Penelitian ini menggunakan analisis regresi moderasi dengan SPSS versi 26 dan menunjukkan bahwa profitabilitas berpengaruh positif terhadap harga saham, dan leverage tidak berpengaruh terhadap harga saham. Ukuran perusahaan terbukti tidak dapat memoderasi hubungan antara profitabilitas dan leverage terhadap harga saham.

PENDAMPINGAN INISIASI BUMDES DI DESA SLUKATAN, KECAMATAN MOJOTENGAH, KABUPATEN WONOSOBO MA, Ratu Ayu Sri Wulandari; Fitriyani, Fella Yunita; Hartiyah, Sri; Susilowati, Dewi
Jurnal Penelitian dan Pengabdian Kepada Masyarakat UNSIQ Vol 11 No 3 (2024): Oktober
Publisher : Lembaga Penelitian, Penerbitan dan Pengabdian Masyarakat (LP3M) UNSIQ

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32699/ppkm.v11i3.7917

Program Pengabdian Kepada Masyarakat ini bertujuan untuk memberikan pengetahuan dan pendampingan kepada khalayak sasaran dalam hal ini adalah para pemangku kepentingan di Desa Slukatan, Kecamatan Mojotengah, Kabupaten Wonosobo dalam rangka pendirian Badan Usaha Milik Desa (BUMDes). Latar belakang diadakannya Kegiatan PKM ini karena adanya keinginan desa untuk membentuk BUMDes namun masih minim pengetahuan terkait BUMDes dan cara pengelolaannya. Berdasarkan hasil survei pendahuluan, teridentifikasi beberapa permasalahan terkait proses perdirian BUMDes diantaranya masih minimnya pengetahuan masayarakat, terutama pihak-pihak yang berkepentingan dalam pendirian BUMDes seperti kepala desa dan perangkatnya, Badan Permusyawaratan Desa (BPD), kelompok pemuda/karang taruna, para pengusaha, pengelola BUMDes terdahulu, ketua RW, kepala dusun (kadus) dan perwakilan masyarakat. Kegiatan sosialisasi dilaksanakan guna meningkatkan pengetahuan khalayak sasaran. Kegiatan pendampingan juga dilaksanakan dalam rangka membentuk tim perumus pendirian BUMDes. Pendampingan kedua dilaksanakan guna menganalisis potensi desa yang bisa dikembangkan. Diharapkan dari kegiatan pengabdian ini dapat terbentuk BUMDes Desa Slukatan sesuai harapan masyarakat desa tersebut.

Analysis of Implementation of SMEs Tax Enforcement: The effects of tax justice dimensions, understanding of tax accounting on SMEâ€™s tax compliance Setyorini, Christina Tri; Susilowati, Dewi
Journal of Economics, Business, and Accountancy Ventura Vol. 21 No. 1 (2018): April - July 2018
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v21i1.845

The purpose of this study was to determine the effect of understanding on tax accounting, tax justice toward tax compliance on SMEs tax. The research method applied in this study is quantitative deductive method. The population taken were SMEs registered in Department of Cooperatives SMEs, Trade and Industry in Banyumas, Purbalingga and Cilacap. The data were collected by using convenience sampling. They were collected through questionnaires and semi-structured interviews with 115 SMEs. The finding shows that the SMEs tax compliance is influenced by understanding on tax accounting and tax justice. In addition, this study also reveals that the majority of SMEs have lack of understanding about tax accounting and most respondents still doubt about tax justice. Thus, the recommendation of this research is to conduct a judicial review of Government Regulation No. 46 Year 2013 to conform to the principle of tax fairness, transparency in the field of taxation should be improved, and the bottom-up approach must be conducted prior to issuing regulations by the government, especially given the economic capacity of SMEs.

ACCOUNTING PROCEDURE AND MANAGEMENT CASH WAQF IN INDONESIAN WAQF INSTITUTIONS Perdana, Laela Fitria; Susilowati, Dewi; Setyorini, Christina Tri
SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 3 No 1 (2018): June 2018
Publisher : Program Studi S1 Akuntansi Fakultas Ekonomi & Bisnis Univesitas Jenderal Soedirman

This paper aims to explore the management and reporting of cash waqf in Indonesia Waqf Institutions. The methodology used in this study is qualitative descriptive research with case study approach to explain specifically about the management and reporting of cash Waqf. The results of this study indicate that the management of cash waqf in Dompet Dhuafa has fulfilled the waqf principle that adopted from the principle of BCPs corresponds to laws and regulations. On the contrary, at the Representative of Indonesian Waqf Board (BWI) in Banyumas Regency as the representative of waqf regulator, its management of waqf is not yet optimal. Dompet Dhuafa reports their waqf management in financial statement, while at Representative of Indonesian Waqf Board in Banyumas Regency did not report management of cash waqf.

PENGARUH KINERJA KEUANGAN DAN GAJI KARYAWAN TERHADAP PENGUMPULAN ZAKAT PADA BANK UMUM SYARIAH DI INDONESIA DENGAN DI MODERASI UMUR PERUSAHAAN Prayoga, Cepi Juniar; Susilowati, Dewi
SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 3 No 2 (2018): December 2018
Publisher : Program Studi S1 Akuntansi Fakultas Ekonomi & Bisnis Univesitas Jenderal Soedirman

This study aims to determine the effect of financial performance and employee salaries on the collection of zakat with the age of the company as a moderation variable with the object of research is Bank Syariah in Indonesia during 2013-2017. The method used in this research is quantitative method and the data used is secondary data. The sample used in this study is a sharia commercial bank that meets the specified criteria. The sampling technique using purposive sampling method. Data analysis used in this study is Multiple Regression Analysis and Moderate Regression Analysis (MRA). The results of this study indicate that financial performance and employee salaries have a significant effect on zakat collection. While the results of the Moderate Regression Analysis (MRA) show that the age of the company moderates the influence of financial performance on the collection of zakat and company age is not a moderating variable that can interact between employee salaries with the collection of sharia Islamic banks in Indonesia.

FENOMENA KUALITAS LAPORAN KEUANGAN PESANTREN BERDASAR PEDOMAN AKUNTANSI PESANTREN DAN PSAK NO 45 Solikhah, Solikhah; Sudibyo, Yudha Aryo; Susilowati, Dewi
SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 4 No 1 (2019): June 2019
Publisher : Program Studi S1 Akuntansi Fakultas Ekonomi & Bisnis Univesitas Jenderal Soedirman

Islamic boarding schools are educational institutions that must be managed professionally. The phenomenon that occurs is that most non-profit organizations in Indonesia currently tend to emphasize the quality of programs and do not pay too much attention to the importance of financial management systems. This study aims to examine the quality phenomenon of Islamic boarding school financial reports based on pesantren accounting guidelines and PSAK No. 45.The method of this study is a pre-survey literature study in the form of confirmation of the availability of financial reports in Islamic boarding schools in several pesantren in Banyumas. This research proves that most of the reports presented by pesantren are financial reports that are only in the form of cash expenditure and cash receipts. Based on the results of studies of financial data and reports, it was found that most Islamic boarding schools had not applied PSAK No. 45 and the pesantren's accounting guidelines in preparing their financial statements. In conclusion, it is almost certain that there is no educational foundation that understands and uses PSAK No. 45. Accountability is therefore important because it will affect the legitimacy of boarding schools. Suggestions for further research are to do more in-depth research by looking at the phenomenon directly by emphasizing the importance of the knowledge and implementation of accounting in pesantren financial governance through accounting training in response to the phenomenon of ignorance of the quality of Islamic boarding school financial reports.

TRANSAKSI E-COMMERCE: ANALISIS SUDUT PANDANG AKAD WAKALAH DAN SALAM SERTA PSAK SYARIAH 103 Pekerti, Retno Dyah; Susilowati, Dewi; Herwiyanti, Eliada
SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 4 No 1 (2019): June 2019
Publisher : Program Studi S1 Akuntansi Fakultas Ekonomi & Bisnis Univesitas Jenderal Soedirman

The online purchasing and selling transaction reviewed in Islamic perspective is the category of muamalah in the field of trade or business. The rise of online transactions often causes problems. Sellers and buyers in online transactions have not understood the terms and conditions in buying and selling so that often occurs gharar, and do not know how the contract should be done. This research is to explore and analyze akad salam and application of PSAK Syariah 103 for online transactions. This research uses qualitative method with case study research conducted in Tasikmalaya City by using in-depth interview technique. Informants in the study consisted of business people, consumers, ustadz jurists, Majelis Ulama Indonesia (MUI) Tasikmalaya City, and academics. The results showed that the rukun and terms of sale and purchase in the perspective of sharia only known in general. Akad salam and PSAK Syariah 103 not known by the seller or buyer. Accounting of Salam can be applied to any sale and purchase transactions with the provisions of the scheme and recording, recognition, measurement, and presentation must be in accordance with the rules in PSAK Syariah 103. This research can be a reference for academics and become input for regulators, businessmen and community.

DETECTION ANALYSIS ON FRAUDULENT FINANCIAL REPORTING USING FRAUD SCORE MODEL Irawan, Puput Ade; Susilowati, Dewi; Puspasari, Novita
SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 4 No 2 (2019): December 2019
Publisher : Program Studi S1 Akuntansi Fakultas Ekonomi & Bisnis Univesitas Jenderal Soedirman

This study aims to examine the elements of fraud in the fraud diamond theory. Fraud is proxied by seven variables consisting of three pressure elements namely financial target, financial stability, external pressure, two variables of opportunity element, namely effective monitoring and nature of industry, one variable from the rationalization element, namely change in auditor, one variable from capability element namely change in directors, which is hypothesized to affect financial statements fraud. This study uses earnings management to see the potential for fraudulent financial statements. Earning management is measured using the F-Score indicator. The research sample was selected using a purposive sampling method from 30 manufacturing companies and a research period of 5 years to obtain the number of sample units of 155 data which is listed on the Indonesia Stock Exchange (IDX) for the period of 2013 to 2017. The hypothesis testing used a multiple regression analysis model using SPSS 23. The results of the study indicate that financial targets and changes in auditor financial stability have a significant positive effect on fraudulent financial statements. While external pressure, effective monitoring, nature of industry, financial stability, change of directors, have no effect on financial statements fraud.

Co-Authors Ahmad Rosyid Ajizah Ali Nuke Afandy Andalas, Eggy Fajar Andhika Ayu Wulandari Andhika Ayu Wulandari Andhika Ayu Wulandari, Andhika Ayu Andriyani, Asti Anggoro, Veilla Arif Sapta Yuniarto Aris Susetyo Ashari, Muhammad Andri Ayu Anggraeni Sibarani Ayun Sriatmi Bambang Agus Pramuka Basuki, Vindra Fajar Christina Tri Setyorini Dewi, Diana Siska Djatmiko Hidajat Dyah Ayu Pramestisari Eko Suyono, Eko Eliada Herwiyanti Erika Laras Astutiningtyas Evani, Elsa Saphira Exacta, Annisa Prima Exata, Anisa Prima Farahsanti, Isna Febrianing, Brina Firmansyah, Muhamad Fitriyani, Fella Yunita Hadiprasetyo, Krisdianto Hartiyah, Sri Henik Istikhomah, Henik Herry Agus Susanto Indah Eka Afifah Irawan, Puput Ade Irianto, Bambang Setyo Budi Joko Sungkono Julialevi, Karina Odia Kanivia, Aan Kusumastati, Widyahayu Warmmeswara Lestari, Puja Lukman Hakim MA, Ratu Ayu Sri Wulandari Maharani, Sahda Hasannah Zain Martha Irene Kartasurya Muk'adzin, Rif'an Nendita Ayu Ketut Fatmawati Ngatma'in, Ngatma'in Nuha, Achmad Ulin Nurlaili, Helmi Nurzaytun, Hanifah Oman Rusmana Paneru, Dev Raj Para Mitta Purbosari Perdana, Laela Fitria Permata Ulfah, Permata Prafitasari, Ferrinda Pratama, Sekar Ayu Pramudya Prayoga, Cepi Juniar PUJI LESTARI Pujiyana Purnamasari, Widya Nurrahmah Puspasari, Novita putri, agnes anindya Rahayuningsih, Tanti Eisyah Retno Dyah Pekerti Rini Widianingsih, Rini Rizkia, Aisyah Putri Septo Pawelas Arso Setiyaningsih, Rini Sili Wijak Styawan Siti Maghfiroh Siti Yulaikah, Siti Solikhah Solikhah Sudibyo, Yudha Aryo Suliyanto Suliyanto Taufik Hidayat Tri Santoso Triwik Sri Mulati Utami, Hastin Tri Utami, Radha Alja Rizki Wahyudin Wahyudin Wijaya, Arief Kurnia Yusriyati Nur Farida

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