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All Journal Buletin Udayana Mengabdi Jurnal Ilmiah Akuntansi dan Bisnis Jurnal Kesehatan Andalas Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences International Journal of Management Research and Economics E-JURNAL AKUNTANSI
Gayatri Gayatri
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Religion Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Social Sciences

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Hubungan Personal Hygiene Dengan Kejadian Skabies Di Pondok Pendidikan Islam Darul Ulum, Palarik Air Pacah, Kecamatan Koto Tangah Padang Tahun 2013 Suci Chairiya Akmal; Rima Semiarty; Gayatri Gayatri
Jurnal Kesehatan Andalas Vol 2, No 3 (2013)
Publisher : Fakultas Kedokteran, Universitas Andalas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25077/jka.v2i3.159

Abstract

AbstrakPada tahun 2010, penyakit kulit infeksi termasuk 10 penyakit terbanyak di Sumatera Barat dengan 106.568 kasus. Di kota Padang, penyakit kulit infeksi merupakan penyakit nomor dua ternyak dengan 24.058 kasus baru dan 13.148 kasus lama. Kasus infeksi kulit banyak ditemukan di daerah Air Dingin dengan 1781 kasus pada tahun 2010. Skabies merupakan infeksi parasit pada kulit yang disebabkan oleh Sarcoptes Scabei var Hominis. Personal hygiene diduga berperan terhadap skabies. Penelitian ini bertujuan untuk mengetahui hubungan personal hygiene dengan kejadian skabies di Pondok Pendidikan Islam Darul Ulum, Palarik, Air Pacah, Padang. Desain penelitian ini adalah analitik cross sectional dengan menggunakan kuisioner dan wawancara observasional. Populasi dalam penelitian ini adalah seluruh santri yang bersedia menjadi responden dan hadir pada saat penelitian yaitu 138 orang. Analisis statistik yang dgunakan adalah Chi-Square. Hasil penelitian menunjukkan bahwa prevalensi skabies di Pondok Pendidikan Islam Darul Ulum, Palarik, Air Pacah, Padang adalah 34 orang (24,6%) dari 138 orang. Berdasarkan hasil uji statistik menunjukkan bahwa kejadian skabies mempunyai hubungan dengan personal hygiene (P=0,00). Disarankan untuk dilakukan penyuluhan yang bekerja sama dengan dokter puskesmas tentang bagaimana cara pola hidup bersih dan sehat dan menerapkannya dalam kehidupan sehari-hari.Kata kunci: Personal hygiene, SkabiesAbstractArial 9 italic In 2010, infectious skin diseases including 10 most diseases in West Sumatra with 106.568 incident cases. Infectious skin disease in the city of Padang is the second disease ever, that 24.058 new cases and 13.148 old cases. Cases of scabies in the city of Padang is found in Air Dingin with the number 1781 cases in 2010. Scabies is a parasitic infection of the skin caused by Sarcoptes Scabei var Hominis. Personal hygiene is suspected to contribute to the incidence of scabies. This study aimed to determine the relationship of personal hygiene with the incidence of scabies in students at boarding Darul Ulum Islamic Education, Palarik, Air Pacah, Padang. Design research is an analytic cross sectional observational study using questionnaires and interviews. The population in this study were all students who are willing to respondents and was present at the time of the study that is 138 peoples. Statistical analysis using Chi-Square. The results showed that the prevalence of scabies in boarding Darul Ulum Islamic Education, Palarik, Air Pacah is 34 peoples (24,6%) from 138 peoples. Based on the results of the statistical Chi-Square test showed that the incidence of scabies is related to personal hygiene (P=0,00). It is advisable to do outreach work with doctors clinic on how to clean and healthy lifestyle, and apply them in everyday life.Keywords: Personal hygiene, Scabies
Distribusi Frekuensi Soil Transmitted Helminth pada Sayuran Selada (Lactuca sativa) yang Dijual di Pasar Tradisional dan Pasar Modern di Kota Padang Verdira Asihka; Nurhayati Nurhayati; Gayatri Gayatri
Jurnal Kesehatan Andalas Vol 3, No 3 (2014)
Publisher : Fakultas Kedokteran, Universitas Andalas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25077/jka.v3i3.183

Abstract

AbstrakPenyakit kecacingan sampai saat ini masih merupakan masalah kesehatan di daerah tropis, termasuk Indonesia. Banyak faktor yang menyebabkan tingginya angka kejadian penyakit ini, salah satunya yaitu memakan sayuran mentah yang tidak dicuci bersih seperti selada atau kol yang sering dijadikan lalapan. Daun selada berposisi duduk sehingga dapat kontak langsung dengan tanah. Keadaan ini memungkinkan STH (Soil Transmitted Helminth) yang berada ditanah akan mudah menempel pada daun selada. Tujuan peneliti melakukan penelitian ini adalah untuk mengetahui ada atau tidaknya STH pada selada yang dijual di pasar tradisional dan modern di Kota Padang. Penelitian ini dilakukan di Laboratorium Parasitologi Fakultas Kedokteran Universitas Andalas sejak Bulan September-Desember 2013. Penelitian ini berjenis deskriptif menggunakan metode sedimentasi. Hasil yang peneliti dapatkan dari penelitian ini adalah ditemukan STH positif pada 32 dari 44 sayuran selada dari pasar tradisional di Kota Padang dengan persentase 73%. Tiga dari 5 sayuran selada dari pasar modern di Kota Padang dinyatakan positif dengan persentase 40%. Jenis STH terbanyak yang peneliti temukan pada penelitian ini adalah telur Ascaris sp (79%), larva Trichostrongylus orientalis (16%) dan telur cacing tambang (5%). Jadi, Terdapat kontaminasi STH pada selada yang dijual di pasar tradisional maupun pasar modern di Kota Padang.Kata kunci: Soil Transmitted Helminth, sayuran selada, pasar tradisional, pasar modernAbstractWorm disease is still a health problem in the tropics, including Indonesia. Many factors contribute to the high incidence of this disease, one of which is eating unwashed raw vegetables such as lettuce or cabbage cleaner is often used as vegetables. Lettuce sitting position so that it can direct contact with the ground. This situation allows STH ( Soil Transmitted Helminths ) that are ground will easily stick to the leaves selada. Purposes of researchers conducted this study was to determine the presence or absence of STH on lettuce sold in traditional markets and modern in the city of Padang. This research was conducted in the Laboratory of Parasitology, Faculty of Medicine, University of Andalas since Month from September to December 2013. This study was descriptive using sedimentation method. Researchers get results of this study were found positive on STH 32 of 44 lettuce from traditional markets in the city of Padang with a percentage of 73%. Three of 5 lettuce of the modern market in Padang tested positive with a percentage of 40%. Most types of STH that researchers have found in this study are the eggs of Ascaris sp (79%), Trichostrongylus orientalis larvae (16%) and hookworm eggs (5%). So, There STH contamination on lettuce sold in traditional markets and modern markets in Padang.Keywords: Soil Transmitted helminths, lettuce, traditional markets, modern market
MENTORING PEMBUATAN LAPORAN DANA KAMPANYE PILKADA SERENTAK Gayatri Gayatri; N.L. Sari W; N.K. Lely A; M. Yeni L
Buletin Udayana Mengabdi Vol 16 No 2 (2017)
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (226.351 KB)

Abstract

Tujuan pengabdian pada masyarakat ini yaitu memberikan mentoring kepada partai politik yang akan mengikuti pilkada serentak. Pilkada serentak merupakan penerapan atas Undang-Undang Nomor 1 Tahun 2015 dan Undang-Undang Nomor 8 Tahun 2015. Peserta pilkada adalah pasangan calon yang diajukan oleh partai politik, gabungan partai politik atau calon perseorangan yang memenuhi syarat dukungan. Peserta Pilkada membutuhkan dana besar untuk mencapai keberhasilan. Oleh karena itu pemerintah mewajibkan peserta pilkada untuk membuat laporan dana kampanye. Peserta pilkada harus membuat satu rekening khusus dana kampanye. Rekening dana kampanye digunakan untuk menampung penerimaan dan pengeluaran dana kampanye. Penerimaan dana kampanye bisa berupa uang, jasa atau barang. Peserta pilkada harus menyerahkan laporan dana kampanye dalam tiga tahap yaitu: pertama, laporan awal dana kampanye. Dilaporkan sehari sebelum pelaksanaan kampanye; kedua, laporan sumbangan dana kampanye; dan ketiga, laporan penerimaan dan pengeluaran dana kampanye (LPPDK) yang harus dilaporkan setelah kampanye selesai dilakukan. LPPDK diserahkan kepada Komisi Pemilihan Umum (KPU) sebagai penyelenggara pilkada. KPU akan menunjuk Kantor Akuntan Publik (KAP) untuk melakukan audit dana kampanye. Biaya audit dana kampanye ditanggung dalam APBD. Pengabdian pada masyarakat dilaksanakan dengan metode mentoring kepada seluruh partai politik, Kesbangpolinmas Kabupaten Klungkung, dan KPU Kabupaten Klungkung. Kabupaten Klungkung dipilih karena akan mengikuti pilkada serentak tahap ketiga tahun 2018 dan tahap pelaksanaannya sudah dimulai tahun 2017. Pelaksanaan pengabdian kepada masyarakat dilakukan pada tanggal 11 Agustus 2015 dengan memberikan bekal teknis untuk pembuatan laporan dana kampanye pilkada, kemudian melakukan pendampingan kepada partai politik selama tahun 2016
Efektivitas Penerapan Sistem Keuangan Desa dan Kualitas Laporan Keuangan Desa Gayatri Gayatri; Made Yenni Latrini
Jurnal Ilmiah Akuntansi dan Bisnis Vol 13 No 2 (2018)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (123.01 KB) | DOI: 10.24843/JIAB.2018.v13.i02.p05

Abstract

This study aims to determine the effectiveness of the application of SISKEUDES to the quality of financialstatements of village funds. The management of village funds becomes very important as part of theaccountability practices since the funds provided by the government has increased each year. The SISKEUDESapplication is used to facilitate the administration of village funds financial statement. Implementation ofSISKEUDES application will accelerate the completion of village funds financial statement accurately andtimely. The population in this research is 46 villages of Badung regency receiving village funds which 30villages were selected as the sample of this study. Finally, 18 villages with 73 respondents participated toanswer the questionnaire given. Data collection was done by distributing questionnaires and simple linearregression used in analysing the data.This study proved that the application of SISKEUDES is effective onthe quality of village funds financial statements in Badung regency. Keywords: SISKEUDES quality of financial statement, village funds
Company Bankruptcy Prediction Analysis Go Public in Indonesia during the Covid-19 Pandemic Ida Bagus Nyoman Ramartha Putra; Ni Putu Sri Harta Mimba; Ni Made Dwi Ratnadi; Gayatri Gayatri
Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences Vol 5, No 1 (2022): Budapest International Research and Critics Institute February
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i1.3860

Abstract

This study aims to compare bankruptcy predictions between sectors of publicly traded companies in Indonesia during the Covid-19 pandemic. This research was conducted in publicly listed companies in Indonesia in 2020. The number of samples in this study were 97 companies with details of the manufacturing sector 50 samples and the non-manufacturing sector 47 samples using the purposive sampling method. Data collection uses the documentation method. The data analysis technique used is the modified Altman Z-Score method, descriptive statistics and t-test. The results showed that of the 50 companies in the manufacturing sector, 36 of them were in the safe zone category, 10 companies were in the gray zone category and 4 companies were in the distress zone category. Meanwhile, of the 47 non-manufacturing sector companies, 30 companies are in the safe zone category, 6 companies are in the gray zone category and 11 companies are in the distress zone category. These results indicate that non-manufacturing sector companies are more affected by the Covid-19 pandemic, this is due to the majority of companies experiencing a decrease in liquidity in terms of cash flow.
Self Control in Savings (A Literature Review) Eka Putri Suryantari; Gayatri Gayatri
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 5, No 3 (2022): Budapest International Research and Critics Institute August
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i3.6356

Abstract

The thing that is most feared by every individual is a situation of uncertainty that will occur in the future. Fear creates a sense of anxiety that will haunt every step the individual takes in navigating the ocean of his life. Uncertainty in financial conditions is one of the many uncertainties faced. Humans are born with various advantages in themselves compared to other living creatures created by God. With the mind that humans have, they try to find solutions to overcome problems, especially the fear of uncertainty, especially in financial matters. Along with the development of science, especially in the field of accounting, it teaches how to make a form of financial management, especially individual finance so that it can overcome problems in its finances. One way to manage finances is to save the money you have so that later it can be used for various predetermined purposes. Through the target to be achieved, the main focus that must be done is how to make every step taken in accordance with the objectives to be achieved. One of the things that supports the achievement of the targets to be achieved is the individual's commitment to carrying out all plans made through self-control which is reflected in his physical and behavior.
Pengaruh Pemberian Employee Stock Option Program Terhadap Kinerja Perusahaan dengan Struktur Modal Sebagai Variabel Moderasi Gita Apsari Dewi; Gayatri Gayatri
E-Jurnal Akuntansi Vol 22 No 3 (2018)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2018.v22.i03.p08

Abstract

Company performance is an important aspect seen by investors. The existence of the Employee Stock Option Program can enhance employees’s sense of belonging, which has an impact on improving the company's performance. The company needs additional funds from the creditor that is the capital structure. This may affect the giving of the Employee Stock Option Program. This study aims to obtain empirical evidence on the influence of capital structure in moderating the giving of Employee Stock Option Program to company performance. The sample used were 66 observations. The method of determining the sample using purposive sampling. Data analysis technique using Moderated Regression Analysis. The results showed that the capital structure was able to moderate the giving of Employee Stock Option Program to the performance of the company. Keywords: Employee stock option, program, company performance, capital structure.
Perbedaan Abnormal Return Sebelum dan Sesudah Pemilihan Umum Gubernur DKI Jakarta Tahun 2017 Luh Gede Hari Purnama Sari; Gayatri Gayatri
E-Jurnal Akuntansi Vol 24 No 2 (2018)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2018.v24.i02.p22

Abstract

The General Election of DKI Jakarta Governor Year 2017 is a political events affecting the capital market. This study aims to determine abnormal return around the events and to determine the difference of abnormal return before and after the events. This study was conducted in companies incorporated the Compass Index 100 period February to July Year 2017. The samples are 92 companies, determined by nonprobability sampling method, especially purposive sampling technique. Research analysis technique is Chi-Square Test and Wilcoxon Signed Ranks Test. The result are that there is abnormal return around the events of General Election of Governor of DKI Jakarta Year 2017. There are differences of abnormal return before and after General Election of DKI Jakarta Governor Year 2017. The events contains information and make investors react. This research can prove efficient market theory of a half strong form as a representation of the market response to an event. Keywords: abnormal return, market reaction
PENGARUH KONTRIBUSI PAJAK KENDARAAN BERMOTOR DAN BEA BALIK NAMA KENDARAAN BERMOTOR PADA PENDAPATAN ASLI DAERAH Putu Nadya Kardevi Rakatitha; Gayatri Gayatri
E-Jurnal Akuntansi Vol 21 No 2 (2017)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2017.v21.i02.p26

Abstract

Tax is a tool for the government in achieving the objective of obtaining both direct and indirect receipts to finance routine expenditure as well as national and economic development of the community. Regional Tax and Regional Retribution is one of the most important sources of income to finance the implementation of regional government and regional development in order to secure autonomy in a wide, tangible and responsible area. One type of local taxes are tax vehicle and cost of vehicle. This study aims to examine the effect of tax vehicle on locally-generated revenue, and the cost of vehicle refund on locally-generated revenue. The data used are secondary data that uses time series from 2013 to 2016, using documentation method done at Bali Province Income Board. Sampling method used is non probability sampling method with purposive sampling technique. Data analysis used in this research is multiple linear regression analysis. The result of the analysis shows that the contribution of tax vehicle has a positive effect on the locally-generated revenue and the average contribution value is 31.94 percent, then the contribution of cost of vehicle also states a positive effect on the locally-generated revenue with the average value of its contribution is equal to 39.55 percent.
Pengaruh Profitabilitas, Investment Opportunity Setdan Free Cash Flow Pada Kebijakan Dividen Ngurah Surya Pranajaya Utama; Gayatri Gayatri
E-Jurnal Akuntansi Vol 22 No 2 (2018)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2018.v22.i02.p06

Abstract

The dividend policy is a decision on corporate profit sharing. The dividend policy issued by company through the General Meeting of Shareholders (AGM) becomes an important factor to be considered for potential investors. Therefore, the company must pay attention to the factors in determining the decision regarding the dividend policy. Dividend policy decisions need to be considered by the company to get an optimal results. This study aims to obtain empirical evidence on the effect of profitability, investment opportunity set, and free cash flow on dividend policy.This research was conducted at a manufacturing company listed on Indonesia Stock Exchange 2012-2016. The sampling method was purposive sampling. Data analysis technique was multiple linear regression. Based on the research, it’s known that profitability is proxied by return on assets (ROA) has a positive effect on dividend policy. Meanwhile, investment opportunity set and free cash flow have no effect on dividend policy. Keywords: Dividend policy, profitability, investment opportunity set, and free cash flow
Co-Authors Agung Ridangga Puri Dewi, Gita Apsari Eka Putri Suryantari Ida Bagus Nyoman Ramartha Putra Luh Gede Hari Purnama Sari M. Yeni L Made Rina Permata Dewi Made Yenni Latrini N.K. Lely A N.L. Sari W N.L.S. Widhiyani Ngurah Surya Pranajaya Utama Ni Made Dwi Ratnadi Ni Putu Sri Harta Mimba Nurhayati Nurhayati Putu Nadya Kardevi Rakatitha Rima Semiarty Suci Chairiya Akmal Verdira Asihka