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All Journal Jurnal Buana Akuntansi Masker Medika Jurnal Riset Akuntansi Soedirman Jurnal Kesehatan Bina Husada International Journal of Economics and Management Research
septiana Rahayu
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Health Professions Medicine & Pharmacology Nursing Public Health

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HUBUNGAN KEHAMILAN USIA DINI DENGAN KEJADIAN POSTPARTUM BLUESS DI PMB CH MALLA septiana Rahayu
Masker Medika Vol 10 No 1 (2022): Masker Medika
Publisher : IKesT Muhammadiyah Palembang

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Abstract

Pendahuluan : Periode kehamilan dan persalinan merupakan periode kehidupan yang penuh dengan potensi stres (Sarwono, 2005). Seorang wanita dalam periode kehamilan dan periode melahirkan (postpartum) cenderung mengalami stres yang cukup besar karena keterbatasan kondisi fisik yang membuatnya harus membatasi aktivitas dalam proses adaptasi psikologis. Tujuan : Tujuan dari penelitian ini diketahuinya hubungan kehamilan usia dini dengan kejadian postpartum blues. Metode Penelitian : Jenis penelitian ini bersifat analitik dengan desain cross-sectional. Sampel dalam penelitian ini adalah ibu postpartum hari ke 6-14 di PMB CH Malla. Teknik pengambilan sampel adalah dengan purposive sampling. Jenis data dalam penelitian ini adalah data primer. Hasil : Penelitian ini menggunakan data primer yang diambil secara langsung di PMB CH Malla . Penelitian ini menggunakan purposive sampling dengan jumlah sampel sebanyak 90 Responden. Kesimpulan : Terdapat hubungan yang bermakna antara kehamilan usia dini dengan kejadian postpartum blues, variabel luar yang ikut berhubungan dengan kejadian postpartum blues adalah induksi persalinan, kehamilan usia dini < 20 tahun meningkatkan risiko 4,0 kali untuk mengalami kejadian postpartum blues.
PENGARUH CORPORATE GOVERNANCE DAN TIPE INDUSTRI TERHADAP PENGUNGKAPAN KINERJA SOSIAL DAN LINGKUNGAN PADA PERUSAHAAN YANG LISTING DI BURSA EFEK INDONESIA Septiana Rahayu; Eko Suyono; Christina Tri Setyorini; Mafudi *
Jurnal Riset Akuntansi Soedirman (JRAS) Vol 1 No 1 (2022): JURNAL RISET AKUNTANSI SOEDIRMAN (JRAS)
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis, Universitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (300.646 KB) | DOI: 10.32424/1.jras.2022.1.1.6042

Abstract

This study haved to analyze the effect corporate governance and type of industry on the corporate social responsibility disclosure. Corporate governance mechanism is used the proportion of independent commissioners, audit committee, institutional ownership and managerial ownership. The population in this study are companies listed on the Indonesian Stock Exchange (BEI) in the year 2012-2014. The number of samples in this study amounted to 132 firm year by purposive sampling method. Based on the results of research and data analysis using multiple linear regression showed that: 1) the proportion of independent commissioners positive influence on the CSR disclosure, 2) the audit committee positive influence on the CSR disclosure, 3) institutional ownership positive influence on the CSR disclosure, 4) managerial ownership had no influence on the CSR disclosure, and 5) industrial type variables that influence on the CSR disclosure is agriculture, consumer goods industry, and property and real estate. While the mining sector, basic industry and chemicals, miscellaneous industry, and transportation and infrastructure had no influence to the CSR disclosure.
GAMBARAN PENGGUNAAN METODE KONTRASEPSI JANGKA PANJANG PADA AKSEPTOR KB DI PMB FAUZIAH HATTA TAHUN 2021 Septiana Rahayu; Septiana Rahayu
Jurnal Kesehatan Bina Husada Vol 14 No 01 (2022): Jurnal Kesehatan Bina Husada
Publisher : Stikes Bina Husada

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Abstract

Angka Kematian Ibu (AKI) merupakan salah satu indicator untuk menilai tidak saja derajat Kesehatan perempuan tetapi juga derajat kesejahteraan perempuan. Penurunan AKI merupakan salah satu target yang tercakup dalam Millenium Development Goals (MDGs), yaitu pada tujuan kelima. Penelitian ini bertujuan untuk diperolehnya informasi mendalam tentang penggunaan metode kontrasepsi jangka Panjang pada akseptor KB di PMB Fauziah Hatta tahun 2021. Desain penelitian ini adalah Penelitian ini merupakan survey analitik dengan menggunakan pendekatan cross sectional. Metode survey analitik adalah survey atau penelitian yang mencoba menggali bagaimana dan mengapa fenomena kesehatan itu terjadi. Dalam penelitian ini Populasinya adalah akseptor KB aktif yang datang ke PMB Fauziah Hatta. Penelitian ini dilaksanakan pada tanggal 01 Oktober sampai 11 Oktober 2021. Hasil penelitan ini menunjukkan bahwa akseptor KB sudah mengetahui tentang penggunaan kontrasepsi jangka Panjang dan petugas Kesehatan sudah mengetahui tentang Tindakan pemasangan KB kontrasepsi jangka Panjang Diharapkan bagi pihak PMB untuk meningkatkan kualitas pelayanan khususnya yang berkaitan dengan KB kontrasepsi jangka Panjang
Kinerja Keuangan Perbankan Syariah Sebelum dan Setelah Merger 3 Bank Umum Syariah Prasetyo Ramadhan; Shierly Margareth Mantiri; Septiana Rahayu; Dohan; Vicaya Citta Dhammo
Jurnal Buana Akuntansi Vol 7 No 2 (2022): Jurnal Buana Akuntansi
Publisher : LPPM UBP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36805/akuntansi.v7i2.2694

Abstract

At the end of 2020, the Government of Indonesia through the Minister of State-Owned Enterprises announced that three state-owned Islamic banks, BNI Syariah, BRI Syariah and Bank Syariah Mandiri, will merge into Bank Syariah Indonesia. The merger comes amid the COVID-19 pandemic. The merger process of the three Islamic banks was marked by an agreement contained in the merger certificate. In 2021, on February 1, three Sharia banks BNI Syariah (BNIS), BRI Syariah (BRIS), Bank Syariah Mandiri (BSM) officially became Bank Syariah Indonesia (BSI). The merger of three state-owned Islamic commercial banks has answered the long wait to establish the largest Islamic commercial bank with strong capital. This study aims to analyze the differences in the financial performance of Islamic banking before and after the merger of 3 Islamic commercial banks. This study used secondary data by collecting data from Islamic Banking Statistics published by the Financial Services Authority. This study used Paired Sample T-test as a data analysis method. The results of this study show that there are significant differences in the financial performance of Islamic banks before and after the mergerof 3 Islamic commercial banks. This is because when a company merges, its wealth is automatically accumulated and funding costs are more efficient.
The Influence Independent Commissioner, Audit Committee, Sustainability Reporting And Political ConnectionsOn Tax Avoidance : Case Study of Properties & Real Estate Sector Companies On 2021-2023 Tuti Indarwati; Devi Astriani; Septiana Rahayu
International Journal of Economics and Management Research Vol. 4 No. 1 (2025): April : International Journal of Economics and Management Research
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/ijemr.v4i1.307

Abstract

Study This aiming For analyze influence commissioner independent , audit committee , reporting sustainability , and connection political to avoidance tax on company sector property and real estate listed on the IDX for the 2021-2023 period . The method used is panel data regression with a total sample of 51 observations . Results test regression show that audit committee (B 0.022; p 0.038) and connection politics (B 0.043; p=0.048) has an effect significant to avoidance tax , while commissioner independent (p=0.991) and reporting sustainability (p = 0.898) no influential significant . Conclusion show that effectiveness audit committee presses avoidance tax , while connection political precisely push it . Implications from study This highlight importance strengthening internal audit function and management connection ethical politics use increase transparency And compliance taxation company
The Influence of Sanctions and E-Tax Utilization on Compliance of MSMEs Taxpayers in Karawang District Masyhuri, Masyhuri; Devi Astriani; Septiana Rahayu
International Journal of Economics and Management Research Vol. 3 No. 3 (2024): December : International Journal of Economics and Management Research
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/ijemr.v3i3.529

Abstract

Compliance level Must Tax MSMEs in Regency Karawang still low And continue to experience decline every the year. Study This aim For study The influence of tax sanctions and the use of the e-tax system on MSME taxpayer compliance. The approach used was quantitative with an explanatory research design. A sample of 100 respondents was selected using random sampling techniques from the population. MSMEs Which own Taxpayer Identification Number (NPWP) active. Analysis data done with Structural Equation Modeling (SEM) approach using SmartPLS software. The research results show that sanctions tax And utilization e-tax influential positive and significant to compliance must tax, with influence sanctions more dominant taxes. The discussion in this study is based on attribution theory, which states that behavior compliance influenced by factor external like The threat of sanctions and the ease of the e-tax system. This study focuses on MSMEs in Karawang Regency, which have experienced a decline in tax compliance, to analyze the impact of tax sanctions and the use of e-tax on taxpayer compliance.
Co-Authors CHRISTINA TRI SETYORINI Devi Astriani Dohan EKO SUYONO Mafudi * Masyhuri Masyhuri Prasetyo Ramadhan Septiana Rahayu Shierly Margareth Mantiri Tuti Indarwati Vicaya Citta Dhammo