Articles
Pengaruh Kompleksitas Pelaporan Akuntansi terhadap Kualitas Audit : Peran Rotasi Mitra dan Jasa Non-Audit
Muhammad Rizal;
Farah Qalbia;
Eri Kusnanto
Jurnal Visi Manajemen Vol. 10 No. 1 (2024): Jurnal Visi Manajemen
Publisher : Sekolah Tinggi Ilmu Ekonomi Pariwisata Indonesia Semarang
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DOI: 10.56910/jvm.v10i1.557
This study aims to examine the impact of accounting reporting complexity on audit quality, considering the moderating role of audit partner rotation and the use of non-audit services. Through a qualitative literature review approach, this research analyzes various previous studies to explore the relationship between these factors in the context of auditing. The findings indicate that accounting reporting complexity can increase challenges for auditors in maintaining audit quality. Meanwhile, audit partner rotation can improve auditor independence but may reduce audit quality if done too frequently. The use of non-audit services, while providing additional insights, may lower audit quality if not strictly regulated. This study provides valuable insights for practitioners and policymakers in managing these factors to enhance audit quality.
Strategi Optimalisasi Adopsi Teknologi Sistem Barcode di Pt. Langkat Nusantara Kepong
Zulham;
Lubis, Zulkarnain;
Zarlis, Muhammad;
Reza Aulia, Muhammad;
Tanjung, Yulia Windi
Technomedia Journal Vol 8 No 1 Juni (2023): TMJ (Technomedia Journal)
Publisher : Pandawan Incorporation, Alphabet Incubator Universitas Raharja
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DOI: 10.33050/tmj.v8i1.1935
The research objective is to formulate a strategy for optimizing the adoption of barcode system technology by identifying internal strengths and weaknesses, as well as external opportunities and threats for oil palm plantation companies, especially PT. Langkat Nusantara Kepong (LNK). Data collection was done by distributing questionnaires, interviews and direct observation. The method used is descriptive qualitative and quantitative research methods. Analysis of research data using SWOT analysis. The results of the research based on the SWOT analysis show that the strategy that must be applied in the adoption of barcode system technology is the WO strategy with alternative strategies, namely increasing employee competence, motivation, and behavioral intention.
Gambaran Kepatuhan Diet dan Gula Darah Puasa pada Pasien Diabetes Tipe II
Wulandari, Novita Kurnia;
Mardiyono, Mardiyono;
Rahayu, Umi Margi
JURNAL KEPERAWATAN MERSI Vol 13, No 2 (2024): Oktober
Publisher : Prodi Keperawatan Purwokerto
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DOI: 10.31983/jkm.v13i2.12277
Background: Type 2 diabetes mellitus is a metabolic disorder in which the body does not produce enough insulin or the glucose level in the blood exceeds the normal limit, which is 130 mg/dL for fasting blood sugar levels. There are 4 pillars of management of type 2 diabetes mellitus, including nutrient therapy and pharmacology. Diabetic patients can apply nutrient therapy by adjusting the diet with the 3J principles (amount, schedule, and type). Pharmacological therapy can be carried out by routinely taking antidiabetic drugs according to the recommended dosage. Objective: The aim of the study was to describe dietary compliance and fasting blood sugar levels in people with Type 2 Diabetes Mellitus. Method: This type of research is a quantitative pre-experimental study with one group pre-test-post-test design, with 34 using a purposive sampling method. The instrument in this study used MMAS-8. Result: The results of the univariate analysis showed that most of the research respondents were women (55.9%) with an age range of 61-70 years (64.7%), last education level was high school (47.1%), privately owned employees (55.9%), and duration of suffering from DM 5 years (100%). Conclusion: A significant relationship exists between diet adherence and fasting blood sugar levels in patients with type 2 diabetes mellitus. Conclusion: Based on this research, it is expected that people with type 2 diabetes mellitus can apply a good diet pattern and regularly consume anti-diabetic drugs according to the recommendations of health workers.
Mindfulness Based Cognitive Therapy on the Anxiety Reduction in 3rd Trimester of Pregnant Women
Sundari;
Runjati, Runjati;
Mardiyono, Mardiyono
Journal of Maternal and Child Health Vol. 8 No. 6 (2023)
Publisher : Masters Program in Public Health, Universitas Sebelas Maret, Indonesia
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DOI: 10.26911/thejmch.2023.08.06.09
Background: Untreated pregnancy anxiety can have a significant impact on the pregnancy and postpartum outcomes. Causing mental disorders during pregnancy has an increased risk and adverse effects on the mother and fetus. Mindfulness Based Cognitive Therapy (MBCT) can increase awareness about the function of thought patterns in daily activities and is able to control awareness of thoughts, feelings and body gestures that can affect anxiety levels and cortisol hormones in the body. This study aimed to examine the effect MBCT to reduce anxiety in 3rd trimester of pregnant women. Subjects and Method: This was a randomized controlled trial. A sample of 20 pregnant women divided into two groups. Intervention group was MBCT with 8 sessions for 30 minutes each session within a period of 2 weeks. The control group was health education and usual care. The dependent variable was anxiety. The independent variable was MBCT. Anxiet was measured using HARS questionnaires. Difference of anxiety between groups were tested using independent t-test. Results: Mean of anxiety score in the MBCT group (Mean= 16.40; SD= 4.01) was lower than in the control group (Mean= 23.60; SD= 7.37), and it was statistically significant (p = 0.015). Conclusion: MBCT is effective to reduce anxiety in 3rd trimester of pregnant women. Keywords: Mindfulness Based Cognitive Therapy, pregnancy, anxiety. Correspondence: Sundari. Master’s Program of Applied Midwifery, Health Polytechnics, Ministry of Health Semarang. Jl. Tirto Agung, Pedalangan, Banyumanik, Semarang, Central Java 50268. Email: sundarisst3@gmail.com. Mobile: 0821-7591-9584.
Pengaruh Senam Otak (Brain Gym) Terhadap Fungsi Kognitif Pada Lansia Desa Karya Jadi Kecamatan Batang Serangan Kabupaten Langkat
fadilla, Fitriani;
Nuryanti, Nuryanti
JURNAL SOCIAL LIBRARY Vol 1, No 3 (2021): JURNAL SOCIAL LIBRARY NOVEMBER
Publisher : Granada El-Fath
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DOI: 10.51849/sl.v1i3.54
Penelitian ini bertujuan untuk mengetahui pengaruh senam otak terhadap fungsi kognitif pada lansia di Desa Karya Jadi Kec. serangan dasar bumi. Langkat 2021.Penelitian ini menggunakan jenis penelitian eksperimen semu dengan metode one group pre-test and post-test design. Jumlah populasi penelitian ini adalah 501, seluruh lansia di Desa Karya Jadi. Teknik pengambilan sampel dilakukan dengan menggunakan sampel target sebanyak 23 subjek sampai kriteria peneliti terpenuhi dan penelitian selesai. Analisis data yang digunakan dalam penelitian ini adalah uji-t sampel berpasangan. Pada lansia, fungsi kognitif sebelum senam otak diperkirakan sekitar 14 orang mengalami gangguan kognitif, dan setelah senam otak (brain gym), fungsi kognitif meningkat menjadi normal pada 10 responden. Hasil uji hipotesisJika nilai sip 0,000 0,05 maka Ho ditolak dan Ha diterima, hal ini menunjukkan bahwa ada pengaruh senam otak terhadap fungsi kognitif pada lansia.
PENGUATAN INTEGRITAS PARTAI POLITIK MELALUI PERLUASAN PEMOHON PEMBUBARAN DI MAHKAMAH KONSTITUSI
Putra, Antoni
Majalah Hukum Nasional Vol. 54 No. 2 (2024): Majalah Hukum Nasional Volume 54 Nomor 2 Tahun 2024
Publisher : Badan Pembinaan Hukum Nasional Kementerian Hukum dan HAM RI
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DOI: 10.33331/mhn.v54i2.406
Artikel ini mengkaji peran penting partai politik dalam demokrasi dan tanggung jawabnya dalam menjaga integritas kader. Fokus utama kajian adalah mekanisme pembubaran partai politik dari perspektif hukum dan demokrasi. Meskipun Undang-Undang Partai Politik mengatur proses pembubaran melalui Mahkamah Konstitusi, hingga kini belum ada kasus pembubaran yang diputuskan. Hal ini terjadi karena regulasi yang berlaku menempatkan pemerintah sebagai pemohon tunggal dalam pembubaran partai politik di Mahkamah Konstitusi. Keadaan ini menyulitkan pengambilan keputusan dan sering terperangkap dalam konflik kepentingan, yang pada gilirannya mengurangi efektivitas pengawasan. Studi ini bertujuan memberikan analisis terhadap mekanisme pembubaran partai politik dengan pendekatan yuridis-normatif melalui studi kepustakaan. Adapun kesimpulan yang dapat diambil adalah: Pertama, partai politik memiliki peran krusial dalam sistem demokrasi, terutama dalam mewakili aspirasi rakyat dan membentuk kebijakan publik. Namun, menjaga integritas dan akuntabilitas partai politik, terutama dalam mengawasi kader yang terlibat korupsi, menjadi tantangan besar. Tanggapan partai terhadap kasus korupsi yang melibatkan anggotanya sering kali tidak menunjukkan sikap tegas dan transparan yang diharapkan masyarakat. Kedua, mekanisme pembubaran partai politik belum efektif karena regulasi masih membatasi hak pengajuan pembubaran hanya pada pemerintah. Pembatasan ini menghambat pengawasan dan penegakan hukum terhadap partai politik, sehingga menimbulkan kesan bahwa partai politik kebal hukum.
FULL E-BOOK MAJALAH HUKUM NASIONAL VOLUME 54 NOMOR 2 TAHUN 2024
Hadi, Fikri;
Gandryani, Farina;
Putra, Antoni;
Hastiti Putri, Dayandini;
Sofwan, Edi;
Trisia, Siska;
Azairin, Maudy Prima;
Anggraeni, Ricca;
Anggraeni, Reni Putri;
Ananda, Ahmad Alveyn Sulthony;
Fadli, Muhammad
Majalah Hukum Nasional Vol. 54 No. 2 (2024): Majalah Hukum Nasional Volume 54 Nomor 2 Tahun 2024
Publisher : Badan Pembinaan Hukum Nasional Kementerian Hukum dan HAM RI
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DOI: 10.33331/mhn.v54i2.948
Versi Ebook ini merupakan kumpulan dari 7 (tujuh) tulisan yang ada di Majalah Hukum Nasional Volume 54 Nomor 2 Tahun 2024. Selamat membaca dan semoga bermanfaat.
Corporate Governance in Acquisitions : Opportunities and Challenges
Mohamad Chaidir;
Benardi Benardi;
Seger Santoso
Indonesian Economic Review Vol. 4 No. 2 (2024): Indonesian Economic Review
Publisher : Cahaya Abadi Publisher
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DOI: 10.53787/iconev.v4i1.35
This study aims to analyze the role of acquisitions in corporate governance transfer, focusing on the impact of governance gaps between the acquiring and target companies before the acquisition. Through a qualitative literature review, this research identifies that the existing governance gaps can affect the success of post-acquisition integration and its impact on the long-term performance of the acquired company. Previous studies have shown that acquisitions can provide an opportunity to improve corporate governance practices; however, their success heavily depends on managing the governance differences between the two entities. Additionally, factors such as organizational culture, managerial readiness, and communication policies also play a significant role in facilitating effective governance transfer. The conclusion of this study is that although acquisitions can offer benefits in terms of governance transfer, managing governance gaps effectively is crucial to achieving optimal outcomes. This research contributes to the understanding of governance transfer dynamics in the context of acquisitions and provides insights for practitioners and policymakers involved in the corporate acquisition process.
Corporate Governance in Acquisitions : Opportunities and Challenges
Mohamad Chaidir;
Benardi Benardi;
Seger Santoso
Indonesian Economic Review Vol. 4 No. 2 (2024): Indonesian Economic Review
Publisher : Cahaya Abadi Publisher
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DOI: 10.53787/iconev.v4i1.35
This study aims to analyze the role of acquisitions in corporate governance transfer, focusing on the impact of governance gaps between the acquiring and target companies before the acquisition. Through a qualitative literature review, this research identifies that the existing governance gaps can affect the success of post-acquisition integration and its impact on the long-term performance of the acquired company. Previous studies have shown that acquisitions can provide an opportunity to improve corporate governance practices; however, their success heavily depends on managing the governance differences between the two entities. Additionally, factors such as organizational culture, managerial readiness, and communication policies also play a significant role in facilitating effective governance transfer. The conclusion of this study is that although acquisitions can offer benefits in terms of governance transfer, managing governance gaps effectively is crucial to achieving optimal outcomes. This research contributes to the understanding of governance transfer dynamics in the context of acquisitions and provides insights for practitioners and policymakers involved in the corporate acquisition process.
Cloud-Based E-Learning : Technology Suitability Analysis and Institutional Support
Eka Wahyu Kasih;
Grace Yulianti;
Benardi Benardi
Indonesian Economic Review Vol. 4 No. 2 (2024): Indonesian Economic Review
Publisher : Cahaya Abadi Publisher
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DOI: 10.53787/iconev.v4i2.36
This study aims to explore the integration of the Expectation-Confirmation Model (ECM) and Task-Technology Fit (TTF) in understanding the sustainability of cloud-based e-learning in educational institutions. Using a qualitative literature review approach, this research examines relevant prior studies to analyze the relationship between task-technology fit, expectation confirmation, and users' continuance intention. The findings reveal that the alignment between e-learning technology features and users’ task needs significantly contributes to perceived usefulness and satisfaction, ultimately driving continuance intention. Additionally, external factors such as institutional support and system quality play crucial roles in sustaining usage. The integration of ECM and TTF provides a more comprehensive analytical framework to explain users' post-adoption behavior towards cloud-based e-learning.