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STRATEGI ADAPTASI AUDITOR DI ERA DIGITAL DENGAN PENDEKATAN COBIT 5 DALAM AUDIT BERBASIS IT Damanik, Najwa Salsabila; Afrilia, Putri; Syahara, Adinda
Jurnal Warta Dharmawangsa Vol 19, No 1 (2025)
Publisher : Universitas Dharmawangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/wdw.v19i1.5583

Abstract

Pesatnya perkembangan teknologi digital mengubah lanskap audit sehingga mengharuskan auditor beradaptasi dengan model kerja yang lebih berbasis teknologi. Penelitian ini bertujuan untuk mengidentifikasi strategi efektif yang dapat diterapkan auditor ketika menghadapi era digital, khususnya melalui penggunaan framework COBIT 5. Melalui tinjauan literatur dan analisis deskriptif, penelitian ini menyimpulkan bahwa penerapan COBIT 5 menyelaraskan proses audit dengan tujuan organisasi dan menjadikan manajemen risiko TI proaktif sebagai strategi utama. Temuan ini tidak hanya memperkaya literatur akademis tentang adaptasi auditor di era digital, namun juga memberikan panduan praktis untuk meningkatkan kualitas audit, memastikan kepatuhan, dan mendukung tata kelola IT yang baik dalam organisasi.
Perbedaan efektivitas pemberian jus wortel dan jus tomat terhadap penurunan tekanan darah pada penderita hipertensi derajat 1 Badrujamaludin, Asep; Inayah, Iin; Afrilia, Putri; Musri, Musri; Rohayani, Lilis
Holistik Jurnal Kesehatan Vol. 19 No. 1 (2025): Volume 19 Nomor 1
Publisher : Program Studi Ilmu Keperawatan-fakultas Ilmu Kesehatan Universitas Malahayati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33024/hjk.v19i1.635

Abstract

Background: Hypertension is known as "the silent disease" because it often occurs without obvious symptoms. High blood pressure causes the heart to work harder, which can ultimately cause enlargement and stiffness of the heart muscle. Prevention of complications can be done through pharmacological or non-pharmacological approaches. Non-pharmacological management to control blood pressure includes increasing consumption of nutritious vegetables and fruit, such as papaya, Ambon banana, melon, noni, star fruit, carrots and tomatoes. Purpose: To determine the difference in the effectiveness of administering carrot juice and tomato juice in reducing blood pressure in sufferers of grade 1 hypertension. Method: Quasi-experimental research with a non-equivalent control group research design. This study used a purposive sampling technique with a sample size of 32 respondents. The statistical analysis used was the T-Independent test. The study was conducted on March 1, 2024 at the integrated coaching post in the working area of ​​the Kalijati health center regional technical implementation unit, Subang Regency. Results: The average systolic and diastolic blood pressure before giving carrot juice was 156.68 mmHg and 96.68 mmHg, after the intervention it dropped to 126.18 mmHg and 82 mmHg. The average systolic and diastolic blood pressure before giving tomato juice was 156.5 mmHg and 97.06 mmHg, after the intervention it dropped to 132 mmHg and 84.31 mmHg. Conclusion: There is a difference in the effectiveness of carrot juice and tomato juice in lowering blood pressure in hypertensive patients. Carrot juice therapy is considered more effective than tomato juice therapy in lowering blood pressure.   Keywords: Blood Pressure; Carrot Juice; Hypertension; Tomato Juice.   Pendahuluan: Hipertensi dikenal sebagai “the silent disease” karena sering terjadi tanpa gejala yang jelas. Tekanan darah yang tinggi menyebabkan jantung bekerja lebih keras, yang pada akhirnya dapat menyebabkan pembesaran dan kekakuan pada otot jantung. Pencegahan komplikasi dapat dilakukan melalui pendekatan farmakologi dan nonfarmakologi. Penatalaksanaan non-farmakologi untuk mengendalikan tekanan darah meliputi peningkatan konsumsi sayuran dan buah yang berkhasiat, seperti  pepaya, pisang ambon, melon, mengkudu, belimbing, wortel, dan tomat. Tujuan: Untuk mengetahui perbedaan efektivitas pemberian jus wortel dan jus tomat terhadap penurunan tekanan darah pada penderita hipertensi derajat 1. Metode: Penelitian quasi eksperiment dengan desain non-equivalent control group. Pengumpulan sampel menggunakan teknik purposive sampling dan didapat sebanyak 32 partisipan. Analisis statistik yang digunakan adalah uji T-Independent. Penelitian dilakukan pada tanggal 1 maret 2024 di Posbindu Gg Mangga di RW 04 Kelurahan Kalijati Barat, wilayah kerja UPTD Puskesmas Kalijati, Kabupaten Subang. Hasil: Rata-rata tekanan darah sistolik dan diastolik sebelum pemberian jus wortel adalah 156.68 mmHg dan 96.68 mmHg, setelah intervensi turun menjadi 126.18 mmHg dan 82 mmHg. Rata-rata tekanan darah sistolik dan diastolik sebelum pemberian jus tomat adalah 156.5 mmHg dan 97.06 mmHg, setelah intervensi turun menjadi 132 mmHg dan 84.31 mmHg. Simpulan: Terdapat perbedaan efektivitas pemberian jus wortel dan jus tomat terhadap penurunan tekanan darah pada penderita hipertensi. Terapi jus wortel dinilai lebih efektif daripada terapi jus tomat dalam menurunkan tekanan darah.   Kata Kunci: Hipertensi; Jus Tomat; Jus Wortel; Tekanan Darah.
THE EFFECT OF GOOD CORPORATE GOVERNANCE MECHANISMS AND COMPANY SIZE ON THE TIMELINESS OF FINANCIAL STATEMENT SUBMISSION IN PROPERTY AND REAL ESTATE SECTOR COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE IN 2021-2023 Afrilia, Putri; Rahayu, Sri; Erwati, Misni
Journal of Management Small and Medium Enterprises (SMEs) Vol 18 No 2 (2025): JOURNAL OF MANAGEMENT Small and Medium Enterprises (SME's)
Publisher : Universitas Nusa Cendana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35508/jom.v18i2.17344

Abstract

The study investigates the impact of Good Corporate Governance Mechanisms and company size on the accuracy of financial reporting, employing a quantitative approach. The research focuses on companies in the Property and Real Estate sector listed on the Indonesian Stock Exchange during the 2021-2023 period. A purposive sampling method was used to select 64 companies, resulting in a total of 192 observations over three years. Data analysis was performed using logistic regression with IBM SPSS version 26. The findings indicate that managerial ownership, institutional ownership, and audit committees positively influence the accuracy of financial reporting. However, company size and independent commissioners do not significantly impact the timeliness of financial report submissions. Keywords: Timeliness of Submission of Financial Statements; Audit Committee ; Independent Commissioner ; Managerial Ownership ; Institutional Ownership; Company Size
MELATIH RELAKSASI NAFAS DALAM UNTUK PENURUNAN NYERI AKUT PADA PENDERITA INFEKSI SALURAN KEMIH Julita, Sri; Afrilia, Putri; Batubara, Khairunnisa
Jurnal Keperawatan Dan Kesehatan Holistik Vol. 1 No. 2 (2025): Jurnal Keperawatan & Kesehatan Holistik - Juli
Publisher : LPPM AKPER GITA MATURA ABADI KISARAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65386/jkkh.v1i2.3

Abstract

Urinary tract infection is a disease that attacks the urinary tract in the kidneys, ureters, bladder, or urethra caused by the spread of bacterial infection. This condition generally causes pain. Deep breathing relaxation is one of the non-pharmacological therapies to overcome pain. This scientific paper is used to implement deep breathing relaxation techniques in patients with urinary tract infections with acute pain problems. The method used in compiling this case is a descriptive method, namely providing an overview of the health and nursing problems faced by patients with urinary tract infections. The results of the study after administering deep breathing techniques to the first patient showed a decrease in pain with an initial scale of 4-6 until the patient did not feel pain. And the second patient with a pain scale of 6-7 until there was no more pain, so it can be concluded that this deep breathing technique has an effect on reducing pain. It can be concluded that the deep breathing relaxation technique taught to patients can reduce the level of pain experienced by patients with urinary tract infections.