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PENGARUH SIZE KANTOR AKUNTAN PUBLIK DAN AUDITOR TENURE TERHADAP KUALITAS AUDIT PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) Trianingsih, Indah; Koerniawan, Koenta Adji; Susilawati, R. Anastasia Endang
Jurnal Riset Mahasiswa Akuntansi Vol. 3 No. 2 (2015): Oktober
Publisher : Fakultas Ekonomi Universitas Kanjuruhan Malang

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Penelitian ini bermaksud menguji tentang pengaruh size Kantor Akuntan Publik terhadap kualitas audit, pengaruh auditor tenure terhadap kualitas audit, serta pengaruh size Kantor Akuntan Publik dan auditor tenure secara silmutan terhadap kualitas audit. Metode penelitian yang digunakan dalam penelitian ini adalah merupakan metode Deskriptif Kuantitatif. Data yang digunakan dalam penelitian ini adalah data sekunder bentuk laporan keuangan perusahaan dalam kurun waktu 4 tahun yaitu mulai tahun 2010 sampai dengan 2014. Populasi yang diambil adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI). Pengambilan sampel yaitu dengan teknik purposive sampling, jumlah sampel yang digunakan yaitu 136 sampel laporan keuangan. Teknik data penelitian ini menggunakan analisis regresi linier berganda yang terdiri dari uji parsial, uji silmutan, dan uji determinasi. Size KAP diukur dengan ukuran big four dan internasional serta non big four dan non internasional, dan auditor tenure diukur dengan menghitungÂ jumlah tahun sebuah KAP mengaudit laporan keuangan secara berurutan. Sedangkan Hasil analisis menunjukkan secara parsial variabel size Kantor Akuntan Publik berpengaruh signifikan terhadap kualitas audit,. Variabel auditor tenure berpengaruh signifikan terhadap kualitas audit, Sedangkan variabel size Kantor Akuntan Publik dan auditor tenure secara silmutan berpengaruh terhadap kualitas audit.Â

Pengaruh Non Performing Loan (NPL) dan Capital Adequacy Ratio (CAR) terhadap Profitabilitas (Studi Kasus pada Perusahaan Perbankan yang Terdaftar di BEI Periode 2010-2013) Putrianingsih, Dwi Indah; Yulianto, Arief
Management Analysis Journal Vol 5 No 2 (2016): Management Analysis Journal
Publisher : Management Analysis Journal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/maj.v5i2.7622

The purpose of this study was to know  the influence level of Non Performing Loan (NPL) and Capital Adequacy Ratio (CAR) towards the profitability (ROA) in banking companies listed in BEI. The population in this research is the entire banking company registered in BEI in 2010-2013. Research of sampling is performed using the method of purposive sampling. Analysis  technique  used  are  multi  liniear  regression  of  ordinary  least square  and  hypotheses  test  used  is  t-statistic.  Based on the results of  the survey, encountered  that Non Performing Loan (NPL) influenced negative toward  profitability. Capital Adequacy Ratio (CAR) influential effect negatively to profitability. Suggestions from this study is banking in Indonesia should maintain the continued level of capital has improved even more capital because it can increase the profit of capital adequacy that is ROA. And then minimize bad debts or reduce the value of  pon performing loan, because with the declining value of non performing loan will increase the profits obtained by the ROA.

Pengaruh Non Performing Loan (NPL) dan Capital Adequacy Ratio (CAR) terhadap Profitabilitas (Studi Kasus pada Perusahaan Perbankan yang Terdaftar di BEI Periode 2010-2013) Putrianingsih, Dwi Indah; Yulianto, Arief
Management Analysis Journal Vol 5 No 2 (2016): Management Analysis Journal
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/maj.v5i2.7622

The purpose of this study was to know the influence level of Non Performing Loan (NPL) and Capital Adequacy Ratio (CAR) towards the profitability (ROA) in banking companies listed in BEI. The population in this research is the entire banking company registered in BEI in 2010-2013. Research of sampling is performed using the method of purposive sampling. Analysis technique used are multi liniear regression of ordinary least square and hypotheses test used is t-statistic. Based on the results of the survey, encountered that Non Performing Loan (NPL) influenced negative toward profitability. Capital Adequacy Ratio (CAR) influential effect negatively to profitability. Suggestions from this study is banking in Indonesia should maintain the continued level of capital has improved even more capital because it can increase the profit of capital adequacy that is ROA. And then minimize bad debts or reduce the value of pon performing loan, because with the declining value of non performing loan will increase the profits obtained by the ROA.

Faktor yang Berhubungan dengan Implementasi Skrining Awal Persalinan Marlina, Marlina; Trianingsih, Indah; Sari, Adinda Juwita
Jurnal Kesehatan Vol 13 No 3 (2022): Jurnal Kesehatan
Publisher : Poltekkes Kemenkes Tanjung Karang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26630/jk.v13i3.3013

The Maternal Mortality Rate is still found to be high in Bandar Lampung City with 19 maternal deaths throughout 2016. This city has the highest ranking of MMR cases out of 15 cities/districts in Lampung Province on Maternal Mortality Rates for Pregnant Women. Teluk Betung Selatan District has a history of fluctuating MMR (KIA Bakung Health Center) and the Rawat Bakung Health Center was chosen because every year there are maternal deaths. The high MMR in Bandar Lampung City is due to the long decision-making to refer from the screening results obtained during the delivery process. The purpose of this study was to determine the factors associated with a screening at the start of labor in the City of Bandar Lampung in 2017. The design of this study was an analytic survey using a cross-sectional approach. The population of this study was midwives in the Working Area of the Bakung Health Center. The number of samples is the total population of 45 people. Questionnaire as an instrument and analysis of frequency distribution data using chi-square and logistic regression. The results of the study obtained a p-value of 0.000, so there was a significant relationship between age, education, length of work, APN training, and the implementation of early delivery screening at BPM Bandar Lampung City. The need to increase efforts to socialize health workers and stakeholders by seeking regular meetings with stakeholders and colleagues in direct handling of early labor screening results. wife's health during pregnancy clearly and also in detail.

Pengaruh Konsumsi Daun Torbangun terhadap Produksi ASI Marlina, Marlina; Trianingsih, Indah; Sari, Adinda Juwita
Jurnal Kesehatan Vol 13 No 1 (2022): Jurnal Kesehatan
Publisher : Poltekkes Kemenkes Tanjung Karang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26630/jk.v13i1.3094

Babies who are not breastfed will be susceptible to infectious diseases. In 2016 the exclusive breastfeeding rate in South Lampung Regency was 49.76% while in 2018 it decreased to 47.08%. The purpose of this study was to determine the effect of torbangun leaf decoction on breast milk production in postpartum mothers. The research design used is a true experimental design, researchers can control all external variables that affect the course of the experiment. Researchers conducted measurements before and after the treatment/intervention was given to the treatment group/experimental group. By giving Torbangun leaf steeping water to determine its effect on breast milk production in postpartum mothers, there is an effect on breast milk production for breastfeeding mothers after consuming Torbangun leaf drink. The results of the study obtained data that the dependent t-test obtained a t-count value of 17.169 with a p-value of 0.000. It can be seen that the p-value indicates that there is a significant difference in milk production before and after the administration of the torbangun leaf drink. The average milk production of breastfeeding mothers as seen from the baby's weight in the control group was 108.3 grams. The average milk production of breastfeeding mothers as seen from the baby's weight in the experimental group was 356.6 grams. There is an effect of breastfeeding mothers' milk production after consuming torbangun leaf drink.

Dominant Factors in Complementary Food Feeding in Babies and Toddlers Octaviana, Amrina; Roslina, Roslina; Trianingsih, Indah; Marlina, Marlina; Indrasari, Nelly
Jurnal Kesehatan Vol 14 No 3 (2023): Jurnal Kesehatan
Publisher : Poltekkes Kemenkes Tanjung Karang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26630/jk.v14i3.4150

52.8% of all Indonesian children, or those between the ages of 6 and 23 months, do not obtain the nourishment they require throughout the first two years of life in order to grow and develop as they should. One of Lampung province's areas, Tulang Bawang Regency, has the highest rate of children under five who are very thin (BB/TB), at 7.7%. The purpose of the research was to determine the important element in supplemental feeding of babies and toddlers in Tulang Bawang Regency in 2021. Analytic correlation using a cross-sectional design characterized this sort of study. A sample of 132 women who have children between the ages of 6 and 24 months was acquired by sampling utilizing stratified random sampling. Chi Square analysis in bivariate form and Logistics Regression Analysis in multivariate form. According to statistical analyses, complementary feeding behavior is significantly influenced by a number of internal and external factors, including type of food, frequency of feeding, amount of feeding, and community culture, as well as internal factors like age of knowledge of food, child's activities, and child's health history. Babies and toddlers at the Banjar Baru Community Health Center in the Tulang Bawang Regency in 2021 (p = 0.05). Based on the OR values of these factors, Child Health (OR=8,449) is the most important factor in providing complementary feeding to babies and toddlers in the Banjar Baru Health Center region of the Tulang Bawang Regency in 2021. For families with young children, there is a need for socialization over how to feed newborns and toddlers complementary feeding that are healthy and appropriate, as well as to revive the role of the posyandu in neighborhood events.

Pengaruh Bauran Pemasaran terhadap Keputusan Pembelian pada Restoran Burger & Grill Kalimalang Mansur; Trianingsih, Indah
Ilmu Ekonomi Manajemen dan Akuntansi Vol. 5 No. 1 (2024): Jurnal Ilmu Ekonomi Manajemen dan Akuntansi
Publisher : Universitas Mohammad Husni Thamrin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37012/ileka.v5i1.2267

Burger & Grill merupakan salah satu restoran yang berada di kawasan Kalimalang Jakarta Timur yang menyediakan berbagai macam fasilitas selain tempat makan, diantaranya adalah hot spot area, open area, smoking area, no smoking area, toilet, tempat parkir, dan musik. Tujuan dari penelitian ini untuk mengetahui pengaruh yang signifikan antara variabel produk (product), harga (price), tempat (place), promosi (promotion) terhadap keputusan pembelian secara parsial dan simultan. Penelitian ini merupakan penelitian kuantitatif yaitu dengan subjek penelitian pelanggan Burger & Grill Kalimalang. Objek penelitian ini adalah 4 bauran pemasaran. Metode pengumpulan data terdiri dari kuesioner, observasi dan studi pustaka. Tehnik keabsahan data menggunakan uji validitas dan uji reliabilitas. Pengujian statistik dengan analisis uji asumsi klasik menggunakan uji normalitas, multikolinieritas, heterokedastisitas, dan kolmogorov. Teknik analisis data menggunakan regresi linier berganda, uji f, uji t, dan uji r2. Hasil dari penelitian secara parsial dengan menggunakan uji t didapat nilai t hitung product sebesar 2,326 dengan signifikansi 0,022, price 6,175 dengan signifikansi 0,000, promotion 2,214 dengan signifikansi 0,029 dan place 2,763 dengan signifikansi 0,007. Berdasarkan hasil t hitung diperoleh nilai t tabel sebesar 1.985, karena t hitung > t tabel dan nilai signifikansi < 0,05 maka dapat disimpulkan bahwa bauran pemasaran berpengaruh signifikan terhadap keputusan pembelian. Dan hasil penelitian secara simultan dengan uji F menunjukkan nilai f hitung sebesar 14,044 dengan signifikansi 0,000. Berdasarkan tingkat signifikansi 0,05 dan penghitungan rumus maka diperoleh f tabel sebesar 2.467. Karena f hitung > f tabel maka dapat disimpulkan bahwa bauran pemasaran secara serempak mempunyai pengaruh yang signifikan terhadap keputusan pembelian. Variabel bauran pemasaran yang paling berpengaruh terhadap keputusan pembelian adalah price (harga) dengan signifikansi 0,000 dan t hitung sebesar 6,175. Hal ini dikarenakan price (harga) merupakan pertimbangan yang paling diutamakan oleh para konsumen di burger & grill Kalimalang sebelum melakukan keputusan pembelian.

Determinants of Breast pain in Breastfeeding Mothers in the Area of Karang Anyar Community Health Center, South Lampung District, Indonesia Fithri, Yulida; Oktaviani, Ika; Trianingsih, Indah
Journal Of Health Science (Jurnal Ilmu Kesehatan) Vol 8 No 2 (2023): JOURNAL OF HEALTH SCIENCE (JURNAL ILMU KESEHATAN)
Publisher : Fakultas Ilmu Kesehatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24929/jik.v8i2.2945

ABSTRACT Nipple pain during breastfeeding significantly impacts the emotional well-being, daily activities, and sleep patterns of mothers, increasing the risk of early breastfeeding cessation and postpartum depression. Previous studies have reported high prevalence rates of nipple pain among breastfeeding mothers in various countries. This study aims to identify the factors contributing to nipple pain, utilizing a cross-sectional design and Shomers's statistical test. Nipple pain severity was assessed using visual analog scores, with nipple lesions, latch-on techniques, nipple shape, and maternal parity as independent variables. The results demonstrate strong positive associations between nipple pain and nipple lesions (P value 0.000, r = 0.866), latch-on techniques (P value 0.000, r = 0.629), and nipple shape (P value 0.001, r = 0.341). However, there is no significant correlation (P value 0.132) between nipple pain and maternal parity (r = -0.182). To promote successful breastfeeding, healthcare facilities should prioritize the provision of education on proper breastfeeding techniques, pain prevention and management strategies, and solutions to address the unique challenges faced by breastfeeding mothers. Key word: Nipple pain Nipple trauma Lacth-on Parity Nipple Shape

PENGARUH PEMBERIAN JUS MENTIMUN TERHADAP PENURUNAN TEKANAN DARAH PADA IBU HAMIL MARLINA, MARLINA; TRIANINGSIH, INDAH; NOVIYANTI, SANTI
HEALTHY : Jurnal Inovasi Riset Ilmu Kesehatan Vol. 3 No. 4 (2024)
Publisher : Pusat Pengembangan Pendidikan dan Penelitian Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51878/healthy.v3i2.3781

The prevalence of hypertension pregnancy in Indonesia reaches a prevalence of 12.7%. Pregnancy hypertension can cause preeclampsia, even death. The treatment used by midwives can be in the form of non-pharmacological treatments, of the therapies is using cucumbers because potassium functions as a widens blood vessels so that blood pressure decreases. In 2022, 1 case of maternal death will be caused by hypertension pregnancy in Air Naningan sub-district. Survey results obtained showed cases of hypertension in pregnancy from January to April 2024. The aim of this research was to provide the effect of giving cucumber juice on reducing blood pressure in pregnant women with hypertension in the working of the Air Naningan Health Center. The research design uses a Quasy Experiment with a Non Equivalent Control. The sampling technique used purposive sampling, sample used was 20 respondents consisting of 2 groups, the intervention group was given 150ml of cucumber juice once a day as many 10 people and the control group was not given anything as many 10 people, the time this research was 7 days. Normality test used Shapiro Wilk and analysis used Paired T test. The results showed that p value was 0.000 (p<0.05). So Ha accepted. This means that there is an effect of consuming cucumber on reducing blood pressure in pregnant women who experience hypertension in the working area of the Air Naningan Health Center. With the existence of non-pharmacological therapy using cucumber juice, it can be used by midwives to reduce hypertension rates in pregnancy. ABSTRAKPrevalensi hipertensi dalam kehamilan di Indonesia mencapai prevalensi 12,7%, hipertensi kehamilan dapat menyebabkan preeklamsi, afterload, penurunan curah jantung bahkan kematian. Penatalaksanaan yang digunakan oleh tenaga kesehatn dapat berupa pengobatan farmakologi dan non-farmakologi, salah satu terapi nya menggunakan buah mentimun karena kalium yang berfungsi sebagai vasodilator atau melebarkan pembuluh darah sehingga tekanan darah menurun. Pada tahun 2022 terdapat 1 kasus kematian ibu disebabkan hipertensi dalam kehamilan di kecamatan Air Naningan. Hasil survey didapatkan pada desa Air Naningan dan desa Batutegi terdapat kasus hipertensi dalam kehamilan pada bulan Januari hingga bulan April tahun 2024. Tujuan dilakukan penelitian ini untuk mengetahui pengaruh pemberian jus mentimun terhadap penurunan tekanan darah pada ibu hamil dengan hipertensi di wilayah kerja Puskesmas Air Naningan. Desain penelitian menggunakan Quasy Eksperiment dengan rancangan Non Equivalent Control Group. Teknik pengambilan sampel menggunakan purposive sampling, sampel yang digunakan sebanyak 20 responden terdiri dari 2 kelompok, kelompok intervensi dengan diberikan jus mentimun 1x perhari sebanyak 150ml sebanyak 10 orang dengan kelompok kontrol tidak diberikan jus mentimun sebanyak 10 orang, waktu penelitian ini adalah selama 7 hari penuh. Uji normalitas menggunakan Shapiro Wilk dan analisis data menggunakan Paired T test. Hasil penelitian menunjukkan bahwa p value sebesar 0,000 (p<0,05). Maka Ha diterima. Artinya ada pengaruh dari konsumsi jus mentimun terhadap penurunan tekanan darah pada ibu hamil yang mengalami hipertensi di wilayah kerja Puskesmas Air Naningan Kabupaten Tanggamus. Dengan adanya terapi non farmakologi menggunakan jus mentimun ini dapat diguanakan oleh tenaga kesehatan (bidan) dalam menurunkan angka hipertensi dalam kehamilan.

Hubungan Riwayat Kekurangan Energi Kronis (KEK) Ibu Hamil dengan Kejadian Stunting Balita Marlina, Marlina; Dasi, Putu Rangga Dewi; Trianingsih, Indah; Sari, Adinda Juwita
THE JOURNAL OF Mother and Child Health Concerns Vol. 4 No. 3 (2025): February Edition 2025
Publisher : Indonesian Public Health-Observer Information Forum (IPHORR) Kerjasama dengan Persatuan Perawat Nasional Indonesia (PPNI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56922/mchc.v4i3.804

Background: Cases of pregnant women experiencing SEZ, which increases the risk of low birth weight and stunting, are still found in East Lampung District. Purpose: To determine the relationship between the history of chronic energy deficiency (CED) in pregnant women and the incidence of stunting in children under five. Method: Correlation analytic study with cross-sectional design. The population in this study were all mothers who had toddlers aged 0-59 months in 2023 totaling 1030 recorded in medical records (secondary data) with a research sample of 100 respondents. The independent variable in this study is the history of maternal SEZ when pregnant and the independent variable is stunitng in toddlers aged 0-59 months. The sampling technique used was proportional random sampling technique. Data collection tools in the form of a checklist. Data analysis used univariate with percentage, bivariate with Chi Square. Results: The study showed that toddlers who were stunted were 21% and mothers who had a history of SEZ were 26%. Conclusion: The results of statistical tests can be concluded that there is a highly significant relationship between the history of SEZ in pregnant women and the incidence of stunting in toddlers with a p-value of 0.000 with an OR of 22,080. Suggestion: Researchers suggest conducting more in-depth longitudinal studies to evaluate the effectiveness of long-term nutrition interventions and examining other factors such as socioeconomics, access to health services, and environmental factors that influence SEZ and stunting. The development of new intervention models that are more effective in accordance with local conditions is also needed to address nutrition problems more comprehensively. Keywords: Community Health Center; Health Center; Nutrition Problem. Pendahuluan: Kasus ibu hamil yang mengalami KEK, yang meningkatkan risiko bayi lahir dengan berat rendah dan stunting masih ditemukan di Kabupaten Lampung Timur. Tujuan: Untuk mengetahui hubungan antara riwayat kekurangan energi kronis (KEK) pada ibu hamil dengan kejadian stunting pada balita. Metode: Penelitian analitik korelasi dengan rancangan cross-sectional. Populasi dalam penelitian ini adalah seluruh ibu yang memiliki balita usia 0-59 bulan tahun 2023 berjumlah 1030 yang tercatat dalam rekam medik (data sekunder) dengan sampel penelitian ada 100 responden. Variabel independen dalam penelitian ini riwayat KEK ibu ketika hamil dan variabel independennya stunitng pada balita usia 0-59 bulan . Teknik sampling yang digunakan adalah teknik porposional random sampling. Alat pengumpulan data berupa ceklist. Analisis data yang digunakan univariat dengan persentase, bivariat dengan Chi Square. Hasil: Penelitian terlihat bahwa balita yang mengalami stunting sebanyak 21% dan ibu yang mengalami Riwayat KEK sebanyak 26%. Simpulan: Hasil uji statistik dapat disimpulkan adanya hubungan yang sangat signifikan antara hubungan Riwayat KEK pada ibu hamil dengan kejadian stunting pada balita dengan p-value 0.000 dengan OR 22.080. Saran: Peneliti menyarankan untuk melakukan studi longitudinal yang lebih mendalam untuk mengevaluasi efektivitas intervensi gizi jangka panjang dan meneliti faktor-faktor lain seperti sosioekonomi, akses layanan kesehatan, dan faktor lingkungan yang mempengaruhi KEK dan stunting. Pengembangan model intervensi baru yang lebih efektif sesuai dengan kondisi lokal juga diperlukan untuk menangani masalah gizi secara lebih komprehensif.

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