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PENGARUH PENGENDALIAN INTERNAL, AKUNTABILITAS, TEKANAN EKSTERNAL DAN KOMITMEN PIMPINAN TERHADAP PENERAPAN TRANSPARANSI PELAPORAN KEUANGAN (Studi Empiris Pada SKPD Kota Pekanbaru) Amelia, Rossa; Agusti, Restu; Natariasari, Riska
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 2, No 2 (2015): Wisuda Oktober 2015
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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The purpose of this research was to examine the influence of internal control, accountability, external pressure and leader commitment on transparency of financial reporting. This research is expected to help the government in order to improve the transparency of financial reporting increasingly better in the future. The sample used in this research are the echelon IV and accounting department in Pekanbaru City Government. Data was collected through questionnaire survey method. The data was collected by using 96 questionnaires that spread to 32 SKPD (regional work units). Data were analyzed by using multiple regression (multiple regression) and moderate regression (Moderate Regression Analysis-MRA) with the help of a computer program SPSS version 17.0. The results showed that internal control, accountability, external pressure and leader commitment had significant influence on transparency of financial reporting.Keywords: transparency, accountability, pressure, and commitment.

PENERAPAN MODEL PEMBELAJARAN KOOPERATIF TIPE COOPERATIF INTERGRATED READING AND COMPOSITION (CIRC) UNTUK MENINGKATKAN KETERAMPILAN MEMBACA PUISI PADA SISWA SEKOLAH DASAR Amelia, Rossa; Mustamiroh, Mustamiroh
JURNAL LENTERA [PENDIDIKAN PUSAT PENELITIAN LPPM UM METRO] Vol 9, No 1 (2024): Jurnal Lentera Pendidikan LPPM UM Metro
Publisher : Lembaga Penelitian UM Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/jlpp.v9i1.3502

This research was motivated by the low learning outcomes of class IV students at SD Negeri 004 Barong Tongkok for the 2022/2023 academic year, especially in Indonesian language content. The aim of this research is to determine the improvement in Indonesian language learning outcomes in poetry reading material using a cooperative model of the Cooperative Integrated Reading and Composition type for fourth grade students at SD Negeri 004 Barong Tongkok for the 2022/2023 academic year. This type of research is Classroom Action Research (PTK) which is carried out in two cycles and each cycle consists of two meetings. This research was carried out in the even semester of the 2022/2023 academic year at SD Negeri 004 Barong Tongkok. The subjects of this research were the teachers and students of class IV-A SDN 004 Barong Tongkok, totaling 22 students and the object of this research was poetry reading skills using the Cooperative Type of Integrated Reading and Composition model. This research procedure consists of four stages, namely planning, implementation, observation and reflection. The data collection techniques used are observation, tests and documentation. Data analysis techniques in this research use average values, percentages, test scores and graphs. The data collection technique used in this research uses several techniques, namely observation, test (evaluation) and documentation techniques H. Data Analysis Techniques. The data analyzed in this research are students' learning outcomes based on the final grades in each cycle. Classroom action research data analysis techniques are carried out through observation and tests. The data obtained was then compiled, explained and analyzed descriptively using averages and percentages. The research results showed that the average score in the pre-cycle was 71.95 with a percentage of students who completed 35% (9 students), then experienced an increase in the first cycle of 0.44 from the pre-cycle score with an average student learning outcome of 72. 27 and the percentage of students who completed was 35% (9 students). In cycle II the average score increased by 25.8 from cycle I with an average score of 90 with a percentage of students who completed 80% (19 students). Based on the research results, it can be concluded that there is an increase in poetry reading skills with the Cooperative Model, Integrated Reading And Composition Type, in class IV students at SD Negeri 004 Barong Tongkok for the 2022/2023 academic year.

The effects of Hibiscus sabdariffa Linn. on the levels of FGF21 and AMPK in the Heart of Diabetic Mice Amelia, Rossa; Goenarjo, Roman Ardian; Kartinah, Neng Tine
The International Journal of Medical Science and Health Research Vol. 3 No. 2 (2024): The International Journal of Medical Science and Health Research
Publisher : International Medical Journal Corp. Ltd

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70070/eedvat70

Background : Diabetes Mellitus (DM) is a metabolic disorder characterized by pancreatic cell dysfunction and insulin resistance. Fibroblast Growth Factor 21 (FGF21) is thought to have a cardioprotective role. Through FGF21 signaling, AMP-activated protein kinase (AMPK) activity reduces apoptosis, inflammation, hypertrophy, and fibrosis in the heart. Hibiscus sabdariffa Linn. (HSL) contains flavonoids that have hypoglycemic effects and are anti-inflammatory and antioxidant-active. This study aims to assess the effect of HSL on FGF21 and AMPK levels in the heart of diabetic mice models. Methods : An experimental study using Deutschland Denken Yoken (DDY) mice aged eight weeks were divided into four groups: Control, DM Control, HSL 200, and HSL 400. In the DM control, HSL 200, and HSL 400 groups, diabetes was induced by giving a High Fat Diet(HFD) and STZ 40mg/kgbb. The HSL 200 group was given HSL 200mg/kgBB supplementation for three weeks, and the HSL 400 group was given HSL 400 mg/kgBB supplementation for three weeks. FGF21 and AMPK levels were measured using the enzyme-linked immunosorbent assay (ELISA) method. Results : There was no significant difference between FGF21 and AMPK levels between the control and DM control groups. FGF21 and AMPK levels in the HSL 400 group were higher than in the control, DM control, and HSL 200 groups. Conclusions : These findings suggest that HSL supplementation at specific doses can potentially increase the activation of FGF 21 and AMPK signaling in the heart of diabetic mice models.

PENERAPAN MODEL PEMBELAJARAN KOOPERATIF TIPE COOPERATIF INTERGRATED READING AND COMPOSITION (CIRC) UNTUK MENINGKATKAN KETERAMPILAN MEMBACA PUISI PADA SISWA SEKOLAH DASAR Amelia, Rossa; Mustamiroh, Mustamiroh
JURNAL LENTERA [PENDIDIKAN PUSAT PENELITIAN LPPM UM METRO] Vol 9, No 1 (2024): Jurnal Lentera Pendidikan Pusat Penelitian LPPM UM Metro
Publisher : LPPM UM Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/jlpp.v9i1.3502

This research was motivated by the low learning outcomes of class IV students at SD Negeri 004 Barong Tongkok for the 2022/2023 academic year, especially in Indonesian language content. The aim of this research is to determine the improvement in Indonesian language learning outcomes in poetry reading material using a cooperative model of the Cooperative Integrated Reading and Composition type for fourth grade students at SD Negeri 004 Barong Tongkok for the 2022/2023 academic year. This type of research is Classroom Action Research (PTK) which is carried out in two cycles and each cycle consists of two meetings. This research was carried out in the even semester of the 2022/2023 academic year at SD Negeri 004 Barong Tongkok. The subjects of this research were the teachers and students of class IV-A SDN 004 Barong Tongkok, totaling 22 students and the object of this research was poetry reading skills using the Cooperative Type of Integrated Reading and Composition model. This research procedure consists of four stages, namely planning, implementation, observation and reflection. The data collection techniques used are observation, tests and documentation. Data analysis techniques in this research use average values, percentages, test scores and graphs. The data collection technique used in this research uses several techniques, namely observation, test (evaluation) and documentation techniques H. Data Analysis Techniques. The data analyzed in this research are students' learning outcomes based on the final grades in each cycle. Classroom action research data analysis techniques are carried out through observation and tests. The data obtained was then compiled, explained and analyzed descriptively using averages and percentages. The research results showed that the average score in the pre-cycle was 71.95 with a percentage of students who completed 35% (9 students), then experienced an increase in the first cycle of 0.44 from the pre-cycle score with an average student learning outcome of 72. 27 and the percentage of students who completed was 35% (9 students). In cycle II the average score increased by 25.8 from cycle I with an average score of 90 with a percentage of students who completed 80% (19 students). Based on the research results, it can be concluded that there is an increase in poetry reading skills with the Cooperative Model, Integrated Reading And Composition Type, in class IV students at SD Negeri 004 Barong Tongkok for the 2022/2023 academic year.

ASI SEBAGAI INTERVENSI KESEHATAN IBU DAN ANAK Zulfa, Hilizza Awalina; Adhayati, Baety; Prameswari, Yuda Nabella; Amelia, Rossa; Irawati, Nur Bebi Ulfah; Hermawati, Luluk
JOURNAL OF BAJA HEALTH SCIENCE Vol. 5 No. 02 (2025): Journal of Baja Health Science
Publisher : Universitas Banten Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47080/gh2m9936

Cakupan Air Susu Ibu (ASI) eksklusif selama enam bulan pertama kehidupan di Indonesia masih tertinggal, hanya mencapai sekitar 52,5% pada tahun 2022. Padahal ASI tidak hanya menyediakan energi makronutrien seperti karbohidrat, protein, dan lemak, tetapi juga mengandung mikronutrien penting termasuk vitamin dan mineral. ASI juga mendukung perkembangan organ secara optimal, membentuk kekebalan, serta mengatur metabolisme tubuh. Meskipun manfaat ASI begitu banyak, implementasi menyusui di Indonesia memiliki beragam tantangan. Artikel ini meninjau bukti ilmiah terkini mengenai peran ASI sebagai pondasi kesehatan ibu dan anak dari dua sudut pandang utama: biomedis dan kesehatan masyarakat. Pencarian literatur dilakukan melalui basis data PubMed dan Google Scholar dengan kata kunci breastfeeding, breast milk, maternal health, dan child health. Hanya artikel yang diterbitkan antara tahun 2015 dan 2025 yang dipilih berdasarkan relevansinya dengan topik dan kesesuaian metodologinya. Praktik pemberian ASI eksklusif selama enam bulan pertama terbukti efektif menurunkan angka kesakitan, kematian bayi, serta risiko stunting. Namun, cakupan ASI eksklusif di Indonesia masih belum optimal akibat berbagai hambatan seperti keterbatasan cuti melahirkan, kurangnya fasilitas laktasi di tempat kerja, serta gencarnya promosi susu formula yang menjadi penghalang bagi ibu untuk memberikan ASI. Aktivitas menyusui menjadi sebuah investasi biologis dan emosional yang berdampak positif bagi ibu dan anak. Dalam mendukung praktik menyusui yang optimal, diperlukan kebijakan dan dukungan sosial yang memadai, termasuk fasilitas laktasi dan edukasi yang menyeluruh

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