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FACTORS AFFECTING THE AFFECTING THE READINESS OF PP NO.71 TAHUN 2010 ABOUT GOVERNMENT ACCOUNTING STANDARDS (Case Study on Working Units in KPPN Malang’s Working Area) syah, Ardian; Atmini, Sari
Jurnal Ilmiah Mahasiswa FEB Vol 1, No 1: Semester Ganjil 2012/2013
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

The purpose of this research is to analyze factors affecting the readiness of application of accrual-based government accounting standards at working unit level. This study was motivated by the  issuance of PP 71 of 2010 about Government Accounting Standards which will be implemented in 2015. This research is conducted on 160 working units  in KPPN Malang’s working area by using questionnaires. Data used in this research was 118 data. The Independent variables in this research are human resources quality, organizational commitment, and communication. The dependent variable is the readiness of the application of accrual-based government accounting standards.  Multiple linier regression analysis was applied to analyze the data. The statistical results indicate that factors affecting the readiness of application of accrual-based government accounting standards are human resource quality and communication. While the organizational commitment, is not affecting the readiness of application of accrual-based government accounting standards.   Key words:  readiness of application of accrual-based government accounting standards, human resources quality, organizational commitment, and communication.
ANALISIS PENGARUH FAKTOR FUNDAMENTAL DAN NILAI KAPITALISASI PASAR TERHADAP RETURN SAHAM Ardian syah; Endang Mardiati
Jurnal Ilmiah Mahasiswa FEB Vol 1, No 2: Semester Genap 2012/2013
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

The purpose of this research is to examine the influence of fundamental factors which represented by the variable earnings per share (EPS), return on assets (ROA), leverage ratio (LEV), price earnings ratio (PER), return on equity (ROE), and price book value (PBV) by considering the market capitalization (MarCap) to stock returns of listed companies who belonging to the LQ45 index in Indonesia Stock Exchange. The samples of this research are 31 companies that consistently incorporated in the LQ45 index during 2009-2011 by using purposive sampling. The data used are the financial statements and financial ratios of each sample companies, which is published through the website www.idx.co.id. The analysis technique used in this study is multiple regression. Hypothesis testing using t statistics to test the effect of partial variables and F test statistics for testing simultaneous variables on stock returns with a significance level of 5%. The results showed that the fundamental factors which represented by EPS, ROA, LEV, PER, ROE, PBV and market capitalization simultaneously influence to the stock return of listed companies who belonging to the LQ45 index in Indonesia Stock Exchange. The fundamentals factor which has partial influence on stock returns is LEV and PER. The results of this research indicate that the fundamental factors which are measured by the leverage ratio (LEV) and price earnings ratio (PER) can be used by investors to predict the stock returns of listed companies who belonging to the LQ45 index in the period 2009-2011. Keyword: Stock Return, EPS, ROA, LEV, PER, ROE, PBV, MarCap.
Pengaruh Pijat Punggung Terhadap Tekanan Darah Pada Pasien Hipertensi Ardian Syah
Citra Delima : Jurnal Ilmiah STIKES Citra Delima Bangka Belitung Vol 4 No 2 (2021): Citra Delima : Jurnal Ilmiah STIKES Citra Delima Bangka Belitung
Publisher : STIKES Citra Delima Bangka Belitung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (131.999 KB) | DOI: 10.33862/citradelima.v4i2.127

Abstract

Hypertension is a challenge for global health because of its high prevalence. Research studies on efforts for hypertension sufferers continue to be developed, one of which is non-pharmacological therapy, namely back massage. The purpose of this study was to determine the effect of back massage on blood pressure in hypertension patients. This research design used a quasi-experimental with a pretest-posttest control group. A sample of 54 respondents was divided into two groups. Group 1 intervention was given back massage and standard drug therapy, group 2 control received only standard drug therapy. The results of the analysis of the research conducted by Paired t-test and Wilcoxon back massage showed a significant value on the status of systolic and diastolic blood pressure with a value of p-value = <0.05. The Mann Whitney test shows that there is a significant difference in the systolic status, p-value = <0.05 and there is no significant difference in the status of Diastolic blood pressure with p-value => 0.05. The conclusion in this study that backs massage can statistically reduce the status of systolic and diastolic blood pressure in hypertension patients.
PERKEMBANGAN TRADISI DAN ADAT ISTIADAT TERHADAP PELESTARIAN BUDAYA DI KERATON KECIREBONAN Ningrum, Putri Siti Juenda; syah, Ardian; Widiana, N Tiara
Jurnal Pendidikan Politik, Hukum Dan Kewarganegaraan Vol 15, No 1 (2025): Jurnal Pendidikan Politik, Hukum, dan Kewarganegaraan
Publisher : Universitas Suryakancana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35194/jpphk.v15i1.5068

Abstract

Artikel ini membahas mengenai penelitian yang dilakukan untuk mengetahui gambaran serta hasil yang didapatkan dari implementasi pelestarian budaya di keraton kecirebonan dengan nama program yaitu “ pelestarian budaya tradisi dan upacara adat.” Penelitian ini, mengunakan kualitatif dengan Observasi langsung. Dari hasil observasi, pengamatan yang dilakuan, peneliti menemukan bahwa program pelestarian budaya tradisi dapat bermanfaat bagi kehidupan sehari-hari di masyarakat. bahkan manfaatnya dapat tetap di rasakan oleh masyarakat hingga kini. Terdapat makna filosofis yang penting dalam tradisi di keraton kecirebonan yaitu Panjang Jimat di Keraton Kasepuhan Cirebon yang memiliki relevansi dengan masyarakat modern. Nilai-nilai tersebut dapat memberikan kontribusi signifikan terhadap masyarakat modern yang menghadapi berbagai tantangan, seperti krisis identitas, kehilangan nilai-nilai spiritual, dan alienasi sosial. Tradisi ini lebih dari sekedar perayaan keagamaan, tradisi ini memperkuat identitas dan keberadaan komunitas, memberikan rasa kebanggaan dan makna keberadaan yang khas. Pada aspek epistemologis, tradisi ini menyediakan pengetahuan yang kaya tentang nilai-nilai dan sejarah budaya, membentuk fondasi kognitif yang kokoh bagi generasi muda dan secara etis, tradisi ini mengajarkan nilai-nilai moral dan sosial yang esensial untuk kehidupan bersama yang harmonis. Tradisi Panjang Jimat menawarkan solusi secara fungsional dalam memperkuat solidaritas sosial, essensial dalam memberikan identitas budaya yang mendalam dan instrumental dalam mendukung ekonomi lokal melalui pariwisata budaya. Hasil penelitian menunjukkan bahwa pelestarian dan pengembangan tradisi ini bukan sekadar upaya mempertahankan warisan leluhur, tetapi juga sarana penting untuk memperkuat ikatan sosial dan moral masyarakat. Melalui nilai-nilai filosofis yang terkandung dalam tradisi Panjang Jimat, masyarakat Cirebon dapat menjaga dan menghargai warisan budaya mereka sambil merespons tantangan modernitas, menuju masa depan yang lebih harmonis dan bermakna.Kata Kunci : Cirebon,Kasepuhan,Panjang Jimat, Nilai, modern.  
Sistem Pembelajaran Berbasis Teknologi Informasi Dan Komunikasi “Studi Kasus MAS TI Canduang dengan Menggunakan Media Pembelajaran Google Classroom” Syah, Ardian; Tasrif, Elfi
Jurnal Vokasi Teknik Informatika Vol 1 No 1 (2021)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/javit.v1i1.12

Abstract

Pandemi covid-19 memberikan dampak pada dunia pendidikan sehingga proses belajar dilakukan secara online. Media yang paling sering digunakan dalam proses belajar secara online adalah google classrom. Penelitian ini bertujuan untuk mengetahui gambaran sistem belajar secara online dengan media google classroom yang dilakukan oleh MAS TI Canduang Sumatera Barat. Penelitian dilakukan dengan metode kualitatif deskriptif dengan instrumen penelitian wawancara online dengan menggunakan google form. Analisa data digunakan dengan tahap reduksi data, display data dan penarikan kesimpulan. Diperoleh bahwa dengan adanya media google classrom memberikan kemudahan dalam proses pembelajaran secara online, namun masih kurang efektif. Perlunya media online tambahan seperti aplikasi zoom yang dapat melakukan conference secara massal agar pembelajaran dapat berlangsung secara efektif.