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Determinasi Audit Delay : Peran Ukuran Perusahaan dalam Memoderasi Faktor Internal Perusahaan Julianti, Julianti; Puspitasari, Ayu; Muhsin, Muhsin
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Publisher : Fakultas Keguruan dan Ilmu Pendidikan Universitas Muhammadiyah Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/liabilities.v8i1.24540

Abstract

Keterlambatan laporan audit (Audit Delay) menjadi perhatian penting dalam menjaga kepercayaan pemangku kepentingan terhadap transparansi informasi keuangan. Penelitian ini bertujuan untuk menganalisis pengaruh leverage, financial distress, opini audit, dan kepatuhan prinsip Good Corporate Governance (GCG) terhadap keterlambatan pelaporan audit (audit delay) pada perusahaan sektor energi yang terdaftar di BEI periode 2021–2023 .Ukuran perusahaan digunakan sebagai variabel moderasi untuk melihat apakah pengaruh tersebut berbeda pada perusahaan besar dan kecil. Metode analisis yang digunakan adalah Partial Least Squares (PLS) dengan software WarpPLS 7.0. Data diperoleh melalui purposive sampling dengan total 69 observasi dari 23 perusahaan. Hasil analisis menunjukkan adanya variasi pengaruh antara variabel independen terhadap Audit Delay, serta interaksi yang berbeda dari ukuran perusahaan sebagai variabel moderasi. Temuan ini menegaskan bahwa kondisi internal perusahaan dan faktor tata kelola memegang peranan penting dalam efektivitas proses audit. Penelitian ini tidak hanya memperluas pemahaman empiris mengenai Audit Delay di sektor energi, tetapi juga memberikan implikasi praktis bagi auditor dan manajemen dalam mengelola waktu pelaporan agar tetap sesuai batas waktu yang ditetapkan oleh regulator.
Pengaruh Efektivitas Metode Imla’ Terhadap Hasil Belajar Siswa Kelas VIII Mata Pelajaran Baca Tulis Al-Qur’an Puspitasari, Ayu; umam, khoirul; syamsuddin
EL-Islam Vol 7 No 1 (2025): Maret-Agustus
Publisher : Program Studi Pendidikan Agama Islam, Fakultas Agama Islam, Universitas Hasyim Asy'ari Tebuireng Jombang, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33752/el-islam.v7i1.8726

Abstract

Abstract: Learning outcomes are a measure of a student's success as a learner, and are influenced by various factors, including the effectiveness of student learning. Teachers can use various educational methods to ensure that they use appropriate learning methods during the learning process, one of which is the Imla method. This method is also usually called the dictation method in other languages, where a teacher gives a lesson while the students write again in their respective books. The aim of the research was to analyze the learning outcomes of class VIII students before and after using the imla method in Reading and Writing Al-Qur'an lessons; to analyze how the imla method impacts the learning outcomes of class VIII students in learning to read and write the Qur'an at MTs Salafiyah Syafi'iyah Seblak Jombang; and to find out how effective the imla method is. Researchers use a quantitative approach. The type of research used is Quassi Experimental Design, and Pretest-Posttest Control Group Design. The results of this research are: 1) The learning results before learning the imla' method from 21 students for the experimental class got a minimum score of 64, a maximum score of 79 and an average score of 72.48 and a standard deviation of 5.363. Meanwhile, the learning results for the control class of 22 students got a minimum score of 53, a maximum score of 79, and an average score of 68.59 and a deviation score of 7.750. 2) The learning results after being given the imla' method learning from 21 students for the experimental class got a minimum score of 79, a maximum score of 91 and an average score of 84.86 and a standard deviation of 4.442. Meanwhile, the learning outcomes using conventional methods for the control class of 22 students got a minimum score of 66, a maximum score of 88, and an average score of 79.59 and a deviation score of 5.360. 3) There is an influence of the effectiveness of the imla' method on the learning outcomes of class VIII students in the Al-Qur'an Reading and Writing subject at MTs Salafiyah Syafi'iyah Seblak Jombang.
Gambaran kasus diare pada anak di Rumah Sakit Ibnu Sina Makassar An’nisa’a, Nurul Fadillah; Arfah, Arni Isnaini; Fattah, Nurfachanti; Darma, Sidrah; Rasfayanah, Rasfayanah; Puspitasari, Ayu
Holistik Jurnal Kesehatan Vol. 19 No. 3 (2025): Volume 19 Nomor 3
Publisher : Program Studi Ilmu Keperawatan-fakultas Ilmu Kesehatan Universitas Malahayati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33024/hjk.v19i3.473

Abstract

Background: Diarrhea is an increase in the water content of the stool due to an imbalance in the normal functioning of the physiological processes of the small and large intestine responsible for the absorption of various ions, other substrates, and consequently water. The main cause of death in diarrhea is dehydration which occurs due to loss of fluid and electrolytes through the stool. While other causes are dysentery, nutrition, and infection. Purpose: To determine the description of diarrhea cases in children at Ibnu Sina Hospital, Makassar. Method: Descriptive research with a cross-sectional approach to see the picture of diarrhea cases in children at Ibnu Sina Hospital, Makassar for the period January - December 2023. The data used are secondary data in the form of medical records and patient data recorded as many as 713 people. The sample used was 88 respondents with acute diarrhea. The sample size used in this study is in accordance with the Slovin formula, with the inclusion criteria of children aged 5-18 years who experience diarrhea, while the exclusion criteria are children who experience diarrhea accompanied by other diseases. Results: The majority of respondents aged 5-9 years were 47 people (53.4%). The distribution of gender between males and females was even, with 44 people (50.0%) being male and female. Most respondents had good nutritional status as many as 44 respondents (50%), the degree of dehydration was obtained as many as 42 (47.6%) without dehydration, and as many as 83 respondents (94.3%) were given zinc. Conclusion: The incidence of diarrhea in this study was 713 cases of diarrhea. Cases of diarrhea based on age in children were mostly in the 5-9 year age group, and there was no difference between genders. In addition, without dehydration or mild/moderate dehydration, good nutritional status, and zinc administration.   Keywords: Case Description; Children; Diarrhea.   Pendahuluan: Diare adalah peningkatan kandungan air dalam tinja karena ketidakseimbangan fungsi normal proses fisiologis usus kecil dan besar yang bertanggung jawab untuk penyerapan berbagai ion, substrat lain, dan akibatnya air. Penyebab utama kematian diare yaitu dehidrasi yang terjadi akibat kehilangan cairan dan elektrolit melalui feses. Sementara penyebab lainnya adalah disentri, gizi, dan infeksi. Tujuan: Untuk mengetahui Gambaran kasus diare pada anak di Rumah Sakit Ibnu Sina Makassar. Metode: Penelitian deskriptif melalui pendekatan cross sectional untuk melihat gambaran kasus diare pada anak di Rumah Sakit Ibnu Sina Makassar periode Januari – Desember 2023. Data yang digunakan adalah data sekunder berupa rekam medik dan ditemukan data pasien yang tercatat sebanyak 713. Sampel yang digunakan berjumlah 88 responden dengan kondisi diare akut. Besar sampel yang digunakan dalam penelitian ini adalah sesuai dengan rumus besar slovin, dengan kriteria inklusi anak usia 5-18 tahun yang mengalami diare, sedangkan kriteria eksklusinya adalah anak yang mengalami diare disertai penyakit lain. Hasil: Mayoritas 47 responden (53.4%) berada pada umur 5-9 tahun. Sebaran jenis kelamin antara laki-laki dan perempuan merata, sebanyak 44 (50.0%) laki-laki dan perempuan. Sebagian besar responden memiliki status gizi baik sebanyak 44 responden (50%), derajat dehidrasi didapatkan sebanyak 42 (47.6%) tanpa dehidrasi, dan sebanyak 83 responden (94.3%) diberikan zinc. Simpulan: Angka kejadian diare dalam penelitian ini sebanyak 713 kasus diare. Kasus diare berdasarkan umur pada anak paling banyak pada kelompok umur 5-9 tahun dan tidak ada perbedaan antara jenis kelamin. Selain itu, tanpa dehidrasi atau dehidrasi ringan/sedang, berstatus gizi baik, dan dilakukan pemberian zinc.   Kata Kunci: Anak; Diare; Gambaran Kasus.
Strengthening Primary Health Services for Child Nutrition Interventions in Limited Access Area: A Cross-Sectional Study at Seko Health Center Hikmah B, Nurul; Puspitasari, Ayu; Islamiah, Nurhidayati
An Idea Health Journal Vol 5 No 03 (2025)
Publisher : PT.Mantaya Idea Batara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53690/ihj.v5i03.511

Abstract

Background: One of the government’s policies to address nutritional problems is the strengthening of primary health services through the Integrated Health Service Post (Posyandu) program. This study aims to to analyze the strengthening of primary health services in the implementation of child nutrition interventions in the limited-access area of the Seko Health Center.Method: A quantitative research design with a cross-sectional approach was employed. The study sample consisted of 73 mothers of toddlers, selected using a simple random sampling technique. Data were collected using a structured questionnaire, and bivariate analysis was performed to examine the strengthening of primary health services for child nutrition interventions. The results showed that the variables of tangible evidence, reliability, responsiveness, and empathy collectively influenced the strengthening of nutrition interventions in primary health services, with a coefficient of determination (R²) of 45.9%. Conclusion: Strengthening primary health services requires enhancing the role of health cadres by improving training programs to increase their competence and knowledge—particularly for newly recruited cadres.
PENGARUH PENDAPATAN ASLI DAERAH DAN BELANJA MODAL TERHADAP KINERJA KEUANGAN PEMERINTAH Maharani, Bintang; Puspitasari, Ayu; Yantiana, Nella
Berajah Journal Vol. 4 No. 4 (2024): Berajah Journal
Publisher : CV. Lafadz Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47353/bj.v4i4.368

Abstract

There is an increase and decrease in regional income experienced by West Kalimantan. The focus of this research is to analyze the impact of Regional Original Income and Capital Expenditure on the financial performance of the West Kalimantan regional government. Income serves as an indicator of regional financial capability, while capital expenditure measures the effectiveness of capital expenditure from fund allocation for infrastructure. Through multiple linear regression method, this research will reveal the extent to which these two factors affect the government's financial performance, providing insights for fiscal policy and regional financial management. The independent variables are Regional Original Income and Capital Expenditure. Secondary data is obtained from the Regional Financial Statements of the West Kalimantan Provincial Government. The population is the West Kalimantan Province. Sample selection is conducted using purposive sampling technique with a sample size of 69. The analysis techniques include descriptive statistical tests, classical assumptions, model accuracy, and multiple linear regression analysis using SPSS 26. The research findings indicate that there is a positive influence on the government's financial performance by Regional Original Income. Government's financial performance is not affected by Capital Expenditure.
Human error analysis to reduce production defects with Sherpa method and Heart method in PT XYZ Puspitasari, Ayu; Safitri, Ginda; Efionita, Yolanda; Halim, Muhammad Irsyad
Journal of Sustainable Community Development Vol. 3 No. 3 (2025): Journal of Sustainable Community Development
Publisher : MID Publisher International

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60036/yxdr8458

Abstract

This study aims to analyze Human Error to Reduce Defects in Production with the Sherpa Method and the Heart Method at PT XYZ. Sherpa method to identify errors and Heart method to calculate the probability of errors. The results of data processing show a total of 9 tasks and descriptions of errors where errors are divided into 2 types of errors classified based on Sherpa error modes, namely errors in implementation (action errors) as many as 7 errors, errors in checking (Checking errors) as many as 2 errors. The results of the calculation of the HEP value in the production process of automation goods. The probability of error in production with the heart method where the highest HEP value is 0.16. The production process of automation goods at PT XYZ which often occurs in the mounting process with the highest HEP value of 0.1856.
REAL as an Instructional Design Teaching Models: Pre-service Teachers’ Satisfaction Armandani, Karina; Fauzazillah, Fauzazillah; Puspitasari, Ayu; Kusriandi, Wendi; Aisyah, Aisyah
Journal of English Language and Education Vol 10, No 4 (2025)
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jele.v10i4.1232

Abstract

Preservice teachers often face challenges in designing instructional plans that are coherent, goal-oriented, and adaptable to diverse student needs. Although various instructional design models exist, their practical use remains limited. This study explores the application of the REAL (Review, Elaborate, Apply, Lead-up) model and Universitas Swadaya Gunung Jati. Using a qualitative approach, data were collected through questionnaires and unstructured interviews. Results show that the REAL model supports systematic and practical instructional design, with a satisfaction score of 2.70 indicating positive responses. Interviews further reveal increased confidence and clarity among preservice teachers. This model is recommended for use as a practical framework in the design of teaching instruction and is suggested for further evaluation to enhance its scalability and impact across different educational contexts.
Pengaruh Efektivitas Metode Imla’ Terhadap Hasil Belajar Siswa Kelas VIII Mata Pelajaran Baca Tulis Al-Qur’an Puspitasari, Ayu; umam, khoirul; syamsuddin
EL-Islam Vol 7 No 1 (2025): Maret-Agustus
Publisher : Program Studi Pendidikan Agama Islam, Fakultas Agama Islam, Universitas Hasyim Asy'ari Tebuireng Jombang, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33752/el-islam.v7i1.8726

Abstract

Abstract: Learning outcomes are a measure of a student's success as a learner, and are influenced by various factors, including the effectiveness of student learning. Teachers can use various educational methods to ensure that they use appropriate learning methods during the learning process, one of which is the Imla method. This method is also usually called the dictation method in other languages, where a teacher gives a lesson while the students write again in their respective books. The aim of the research was to analyze the learning outcomes of class VIII students before and after using the imla method in Reading and Writing Al-Qur'an lessons; to analyze how the imla method impacts the learning outcomes of class VIII students in learning to read and write the Qur'an at MTs Salafiyah Syafi'iyah Seblak Jombang; and to find out how effective the imla method is. Researchers use a quantitative approach. The type of research used is Quassi Experimental Design, and Pretest-Posttest Control Group Design. The results of this research are: 1) The learning results before learning the imla' method from 21 students for the experimental class got a minimum score of 64, a maximum score of 79 and an average score of 72.48 and a standard deviation of 5.363. Meanwhile, the learning results for the control class of 22 students got a minimum score of 53, a maximum score of 79, and an average score of 68.59 and a deviation score of 7.750. 2) The learning results after being given the imla' method learning from 21 students for the experimental class got a minimum score of 79, a maximum score of 91 and an average score of 84.86 and a standard deviation of 4.442. Meanwhile, the learning outcomes using conventional methods for the control class of 22 students got a minimum score of 66, a maximum score of 88, and an average score of 79.59 and a deviation score of 5.360. 3) There is an influence of the effectiveness of the imla' method on the learning outcomes of class VIII students in the Al-Qur'an Reading and Writing subject at MTs Salafiyah Syafi'iyah Seblak Jombang.
Faktor Yang Berhubungan Dengan Kelelahan Kerja Di PT. Maruki Internasional Indonesia Makassar Barend, Bayu Tihta; Hidayat; Puspitasari, Ayu
Window of Public Health Journal Vol. 6 No. 4 (2025)
Publisher : Pusat Kajian dan Pengelolaan Jurnal FKM UMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33096/vv59bb19

Abstract

Fatigue is a combination of mental and physical function decline that reduces work enthusiasm, decreasing work effectiveness and efficiency. This study aims to determine the factors associated with work fatigue in workers at PT. Maruki International Indonesia in 2023. To achieve this, we conducted a quantitative study with a cross-sectional design. We used a total sampling technique, surveying all 64 workers in factory 1. Data were obtained using a questionnaire to measure various factors related to work fatigue. We then used univariate and bivariate analysis, including the chi-square test, to analyze the data. The results showed a relationship between age and work fatigue (p-value = 0.000 <0.05). There was a relationship between workload and work fatigue (p-value = 0.000 <0.05). There was no relationship between length of service and work fatigue. There was no relationship between work period and work fatigue. There was no relationship between nutritional status and work fatigue (p-value = 0.595 >0.05). From the results of this study, the researcher suggests that companies should provide more attention to older workers, providing sufficient rest time and reducing the workload given to minimize work fatigue, and also for workers to maintain normal nutritional status.
Comparative Analysis of Stock Price Index Before and After The Announcement of Silicon Valley Bank (SVB) Bankruptcy Puspitasari, Ayu
AJAR Vol. 7 No. 01 (2024): Atma Jaya Accounting Research (AJAR)
Publisher : Magister Akuntansi - Universitas Atma Jaya Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35129/ajar.v7i01.472

Abstract

The recent bankruptcy of Silicon Bank Valley (SVB) has sent shockwaves globally, given SVB’s status as a top-16 bank in the United States specializing in financing startups. The collapse of SVB has ignited concerns about a potential crisis, prompting a crucial research initiative to assess the likelihood of such a scenario. Since SVB’s bankcruptcy announcement, a notable occurence has been the sustain depression of the Composite Stock Price Index (IHSG) for several days. Consequently, this study aims to scrutinize and assess whether there are statistically significant variations in the stock price index before and after SVB’s bankcrupty announcement, not only within Indonesia but also throughout the ASEAN region. Utilizing quantitative approach, this research relies on secondary data in the form of stock price indices from multiple ASEAN stock exchanges. The observation period spans 14 days before and after March 10, 2023 (the announcement date). The analysis reveals that the stock price indices of JKSE, SETI, KLSE, and STI exhibited significant variations before and after the SVB announcement. However, the PSEI stock price index demonstrated no discernible differences. These findings shed light on the potential interconnectedness of SVB’s bankcruptcy with stock market movements in the ASEAN region.
Co-Authors ., Pestariati Abdullah, Nurhikmah Abdullah, Nurhikmawati Ade Irawan Adhitomo Wirawan AGUS AGUS Agussa Putra, Pandu Aisyah Aisyah Alimuddin, Hardianti Alrido Martha Devano Amanah Hijriah Andi Erna Mulyana Anggraini , Erina Setyo Animah Animah Anisatun Humayrah Rais Annisa Atuz Zahra An’nisa’a, Nurul Fadillah Apriliansyah, Feby Aprilliyanti, Fina Arfah, Arni Isnaini Arif Arif Arif Rahman Hakim Armandani, Karina Aulia, A Syiva Beby Aurora, Angel Awal, Jumadil Azzahra, Alyssa Baharuddin, Nurul Hikmah Bambang Hendrawan Barend, Bayu Tihta Caesaria, Adela Christine, Nava Ponti Fortune Cindy Amelia, Cindy Damayanti Damayanti Daniel Kasidi Darma, Sidrah Dian Anggraini Didit Fachri Rifai Dwi Kartikasari Dwi Puspita, Fitriana Dwinurcandra, Winda Kawa Edy Haryanto Efriani, Like Ersya, Ozy Diva Ersyafdi, Ilham Ramadhan Fachri Rifai, Didit Fajrin, Aulia Fandy Bestario Harlan Fatimah, Seruni Fattah, Nurfachanti Fauzazillah, Fauzazillah Febrianti , Devi Sri Fernando, Boy Luis Fika Pinrakati Fikri, Alif Fikri, Mumtaz Kemal Fikri, Nuzuly Fillandini, Raja Fitriani Kasim Gurandi, Dhiya Fathi Ghassani Hadi, Ismanurrahman Halim, Muhammad Irsyad Handayati, Anik Harori, Muhammad Iqbal Harpiana Rahman Harry Mukti, Aloysius Hasanah, Raja Fillandini Nurul Helmi, Syarif M Hidayat Idroes, Ghalieb Mutig Intan, Sutra Irawati, Wiwit istiqomah istiqomah Jessica Olifia Julianti Julianti, Julianti Kastella, Cantika Yosdianti Khairul, Mhd Khoirul Umam Krismonita, Fanie Yuniar Kusriandi, Wendi Larasati, Dea Luerdi, Luerdi M. Muslim Maharani, Bintang Mansur Sididi Mappanganro, Andi Marpaung, Oktavia Martini Martini Metriani, Viona Mia Syafrina Muhammad Adil, Muhammad Muhammad Rangga Muhammad Yahya Muhammad Zainuddin Muhsin Muhsin Muis, Malik Fajar Mulyaningtyas, Dian Nagu, Nadhirah Nisa, Atiqotun Nofita, Ririn Nur Annisa Nur Hikmah Nurgahayu, Nurgahayu Nurhidayati Islamiah Nurhikmawati, Nurhikmawati NURUL HIKMAH Nurul Hikmah Baharuddin Olifia , Jessica Othanindyah, Larasati Paramitha, Silvia Mega Permata, Nanda Phonna, Rahmatil Adha Putra, Teguh Adiyas Putra, Wudi Darul Rafles Ginting Rahman, Maruf Aulia Rahmat Hidayat Ranggau, Aurelius Regana Rasfayanah, Rasfayanah Revinta Santiara Siringoringo Rezki Aulia Yusuf RIA ANGGRAINI Rifai, Didit Fachri Riri Zelmiyanti, Riri Rizma Juwita Rohman, Alfian Nur ROSO PRAJOKO Rosyida, Febby Dewi Rozi, Achmad Rumaizha, Riri S.M., Ilham Safitri, Ginda Sahendra, Rezihardi Sakinah, Nurul Salsabila, Andi Batari Salsabilah, Natasha Salsabilla, Andi Batari Saputra, Fachri Eka Sari Rusmita Sasmita, Novi Reandy Septiana, Maryani Setiawan, Feri Seto Sulaksono Adi Wibowo, Seto Sulaksono Adi Shinta Wahyu Hati Shirleen, Jessica Patrisia Sri Hartini Sri Redjeki Sri Wulandari Sri Yuliawati Sri Zuliarni Subaedah, Subaedah Sugeng Riadi Suliati Suliati Sultan Sultan Suyuti , Sartika Swasti Putri, Ika Syamsari, Syamsari Syamsuddin Syamsul Arifin Tafsir, Muhammad Telaumbanua, Septi Novita Sari Ulfah, Mariam Utami, Fina Dyah Verdiani, Intan Vitriyan Espa Wardani, Aulia Kusuma Wicaksono , Tito Prasetio Widia Astuti Wudi Darul Putra Wulandari, Amy Wurjanto, Moh. Arie Yantiana, Nella YD Sumanto Yolanda Efionita Yudi Satria Yulinda Yulinda yulinda Yundari, Yundari Yusuf, Rezky Aulia Yuvindra, Bastian Yusuf Zikrina, Nadya Nur