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The Determinants of Intellectual Capital Disclosure with Firm Age as a Moderating Variable Suryani, Ayu; Khafid, Muhammad
Accounting Analysis Journal Vol 10 No 3 (2021): November
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v10i3.52918

Abstract

This research aims to examine and describe the relationship between profitability, leverage, foreign ownership, and government ownership on intellectual capital disclosure moderated by firm age. The population in this study is financial companies listed on the Indonesian Stock Exchange in 2017-2018. The sample selection uses the purposive sampling technique, which produced 81 companies and 162 units of analysis. Data collection using documentation techniques. Descriptive statistical analysis and moderation regression analysis were used to analyze data. The results showed that leverage and foreign ownership have a significant positive effect on intellectual capital disclosure, while profitability and government ownership do not affect intellectual capital disclosure. The result of the absolute difference test showed that firm age is able to moderate the effect of profitability and government ownership on intellectual capital disclosure but is not able to moderate the effect of leverage and foreign ownership. The findings prove highly leveraged companies and high foreign ownership encourage companies to disclose intellectual capital. Firm age weakens the effect of profitability and government ownership on intellectual capital disclosure. Keywords: Intellectual Capital Disclosure; Profitability; Leverage; Foreign Ownership; Government Ownership; Firm Age
Tinjauan Kelengkapan Pengisian SOAP Dokter Rawat Jalan Di Puskesmas Pondok Cabe Ilir Rusdiana, Ima; Christin, Rumondang; Suryani, Ayu
EDU RMIK Jurnal Edukasi Rekam Medis Ilmu Kesehatan Vol 4, No 1 (2025): EDU RMIK: Jurnal Edukasi Rekam Medis Informasi Kesehatan
Publisher : STIKes Widya Dharma Husada Tangerang

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Abstract

Rekam medis SOAP adalah sarana yang digunakan oleh para tenaga medis untuk merekam informasi mengenai pasien. SOAP merupakan singkatan dari Subjective,Objective, Assesment (Penilaian), dan Plan (Perencanaan) Rekam medis digunakan oleh tenaga medis untuk memberikan perawatan yang tepat dan aman kepada pasien. Salah satu format pencatatan rekam medis yang sering digunakan adalah format SOAP.SOAPmemberikan kerangka kerja yang terstruktur untuk pencatatan medis. Dengan membagi catatan menjadi empat bagian yang jelas, SOAP memudahkan tenaga medis dalam mengorganisir dan mencari informasi yang relevan. SOAP adalah singkatan dari Subjective, Objective, Assessment, dan Plan. Ini adalah pendekatan struktural dalam pencatatan medis yang diperkenalkan oleh Dr. Lawrence Weed pada tahun 1960-an. Metode SOAP membagi catatan medis menjadi empat bagian utama, masing-masing mewakili aspek yang berbeda dari informasi pasienTujuan: Mengetahui kelengkapan pengisian soap dokter rawat jalan di Puskesmas Pondok Cabe IlirMetode Penlitian: Jenis penelitian yang dilakukan adalah penelitian deskriptif dengan pendekatan kuantitatif. Rancangan yang digunakan adalah studi kasus. Metode pengumpulan data dengan wawancara dan observasi. Subjek penelitian ini adalah petugas dan kepala rekam medis. Hasil: Perhitungan dengan metode analisis beban kerja kesehatan dapat diketahui bahwa pada unit rekam medis membutuhkan 1 orang. Kesimpulan: Kebutuhan petugas di unit rekam medis adalah 2 orang sedangkan jumlah petugas yang tersedia di Puskemas Pondok Cabe Ilir 1 orang petugas, sehingga diperlukan ada penambahan petugas sebanyak 1 orang petugas
Optimalisasi Metode Multiple Intelegence untuk Pengembangan Soft Skill dalam Meningkatkan Kualitas Bonus Demografi Menuju Indonesia Emas 2045 Sidiq, Ricu; Simamora, Gloria Rosalina; Marpaung, Sri Rahayu; Simatupang, Taty; Tarigan, Gita; Suryani, Ayu
Innovative: Journal Of Social Science Research Vol. 4 No. 3 (2024): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v4i3.10260

Abstract

The quality of human resources is one of the goals to be achieved in the program to improve soft skills (interpersonal skills). Through quality education, human resources will be achieved that are ready to compete in the work environment. One effort to improve the quality of education is to improve the quality of learning in schools. However, currently Indonesian education is still very far compared to other developing countries. Through the Multiple Intelligence method, it is hoped that the quality of Indonesian education can be improved through improvements in the field of soft skills. The objectives of this research are 1) to determine the influence of interpersonal skills (soft skills) in improving the quality of learning. 2) to find out the implementation of the Multiple Intelligence Method in the learning process in order to improve interpersonal skills (soft skills). The research method was carried out using library research by collecting the most up-to-date information about the research topic and then carrying out in-depth analysis through journals, books and relevant data sources. The information obtained is then arranged in the form of a discussion. The results of the analysis show that the Multiple Intelligences Method (MI can be implemented in the diversity of student intelligence and incorporate it into the learning process. One of the eight intelligences identified by Howard Gardner, focusing on interpersonal intelligence can be a strong foundation for improving student soft skills.