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PENGARUH PENERAPAN STANDAR AKUNTANSI PEMERINTAH DAN KOMPETENSI SUMBER DAYA MANUSIA TERHADAP KUALITAS LAPORAN KEUANGAN KABUPATEN BIREUEN Ismaturrahmi; Jamaluddin
Lentera : Jurnal Ilmiah Sains, Teknologi, Ekonomi, Sosial, dan Budaya Vol 5 No 2 (2021): Lentera, Mei 2021
Publisher : LPPM Universitas Almuslim

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Abstract

Tujuan penelitian ini adalah untuk mengetahui dan menguji Penerapan Standar Akuntansi Pemerintah Kabupaten Bireuen, untuk mengetahui dan Menguji Kompetensi Sumber Daya Manusia Kabupaten Bireuen dan untuk mengetahui serta menguji Kualitas Laporan Keuangan Kabupaten Bireuen. Adapun populasi dalam penelitian ini adalah seluruh pegawai pada kantor Badan Pengelolaan Keuangan Daerah (BPKD) kabupaten Bireuen yang berjumlah 120 pegawai dan sampel yang digunakan dalam penelitian ini adalah 55 pegawai. Penelitian ini tergolong penelitian survei dengan menggunakan pendekatan metode kuantitif. Dari hasil penelitian didapatkan bahwa terdapat pengaruh penerapan standar akuntansi pemerintah (X1) terhadap kualitas laporan keuangan (Y) pada Dinas Badan Pengelolaan Keuangan Daerah Kabupaten Bireuen dengan hasil uji thitung (3,566) > ttabel (1,675) dengan nilai signifikan dibawah 0,05 yaitu 0,001. Terdapat pengaruh kompetensi sumber daya manusia (X2) terhadap kualitas laporan keuangan Kabupaten Bireuen dengan hasil uji thitung (4,196 > ttabel (1,675) dengan nilai singnifikan sebesar di bawah 0,05 yaitu 0,000.Terdapat pengaruh penerapan standar akuntansi pemerintah (X1) dan kompetensi sumber daya manusia (X2) terhadap kualitas laporan keuangan (Y) pada Dinas Badan Pengelolalaan Keuangan Daerah Kabupaten Bireuen dengan hasil uji Fhitung(63,156) > Ftabel (3,18) dengan nilai signifikan sebesar 0,000.
HUBUNGAN PERILAKU PEMELIHARAAN KESEHATAN GIGI DAN MULUT PADA PASIEN DIABETES MELITUS II Ismaturrahmi; Reca
Jurnal Online Keperawatan Indonesia Vol 7 No 2 (2024): Jurnal Online Keperawatan Indonesia
Publisher : UNIVERSITAS SARI MUTIARA INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51544/keperawatan.v7i2.5138

Abstract

Background: 2018 Basic Health Research Data (Riskesdas) DM problem in Indonesia ranks second in the world, the prevalence of DM is 10.9%. Based on the results of health research in 2018, the prevalence of dental and oral health problems in Indonesia was 57.6%, an increase from the 2013 report of 31.7%. The prevalence of gingivitis in Indonesia is second, showing a figure of 96.58%. Based on the problems that researchers found, of the 10 patients suffering from diabetes mellitus who visited the PTM clinic and were examined at the dental clinic, there were 7 patients who experienced gingivitis. Objective: This study was to determine the relationship between oral health maintenance behavior and gingivitis status in type II diabetes patients at UPTD Pukesmas Krueng Barona Jaya. Method: Cross-sectional design with a sample of 30 diabetes mellitus patients who visited Pukesma Krueng Barona Jaya. Data collection was carried out through interviews using questionnaires and examination of gingivitis status with the gingival index. The research took place for 3 weeks from April to May 2024. Results: Based on statistical analysis using the Chi-Square test, it shows that there is a significant relationship between the behavior of type II diabetes mellitus sufferers and the status of dental and oral hygiene (p = 0.018). Conclusion: This research can be concluded that there is a significant relationship between dental and oral health maintenance behavior and gingival status in type II diabetes patients. Suggestion: It is hoped that patients suffering from Diabetes Mellitus will diligently control their blood sugar and the health of their teeth and mouth every 6 months and maintain the cleanliness of their teeth and mouth by brushing their teeth properly and correctly to avoid oral diseases, especially gingivitis.
Identification of Mercury Content in Children Stunting Patients Aged 0–24 Months in the Regions Small Scale Gold Mine in Krueng Sabee District, Aceh Jaya Regency Lensoni; Nurdin, Ambia; Ismaturrahmi
Jurnal Penelitian Pendidikan IPA Vol 9 No 9 (2023): September
Publisher : Postgraduate, University of Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jppipa.v9i9.5017

Abstract

Mercury is a type of heavy metal that is included in the category of Hazardous and Toxic Materials (B3) waste because it can harm living things and pollute the environment. Community mining activities are generally known to be the largest contributor of mercury to the environment. In addition, people's mining activities can indirectly result in the destruction of the landscape and vegetation on it. Mercury exposure can have a negative impact on the health of children living in ASGM areas. A reduced immune response or immune system in children living in ASGM areas with a high risk of exposure to mercury and exacerbated by concomitant malnutrition is very at risk of stunting. this study aims to identify mercury content in children stunting patients aged 0–24 months in the region's small-scale gold mine in Krueng Sabee district, Aceh Jaya Regency. The AAS instrument is used to analyze urine mercury levels. Three of the 11 urine samples did not show mercury, while the remaining 08 samples were found to contain mercury, each of the 08 urine samples was found to have mercury levels exceeding the acceptable threshold (7μg/L) Human Biomonitoring (HBM), while three twenty-nine samples had urine mercury levels below the threshold. This study concluded that 88% of stunted toddlers were found to contain mercury that exceeded the threshold. Meanwhile, 03 urine samples did not contain mercury.