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The Application of Accounting Standards Towards Performance Accountability: Role of Monitoring Financial Statements As Moderating Helda , Helda; Masruddin, Masruddin
International Journal of Digital Marketing Science Vol. 1 No. 2 (2024)
Publisher : Asosiasi Dosen Peneliti Ilmu Ekonomi dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54099/ijdms.v1i2.980

Abstract

This research aims to: 1) To test and analyze the influence of accounting standards which influence the supervision of financial reports; 2) To test and analyze the effect of performance accountability on financial report supervision; 3) To test and analyze whether the application of accounting standards and performance accountability has an effect on the supervision of financial reports. This research was conducted using a survey method with a questionnaire as a tool to obtain data. The sample was taken using a purposive sampling method, namely 120 Civil Servants who worked within the scope of the Sigi Regency Regional Apparatus Organization. The analytical tool used to process the data is PLS with the help of WarpPLS software. The research results show that the implementation of government accounting standards influences the accountability of government agency performance; supervision of financial reports affects the accountability of government agency performance; the application of accounting standards and performance accountability influences the supervision of financial reports.
Spiritual Activity as an Effort to Cope with Depression during the COVID-19 Pandemic in Indonesia Wurisastuti, Tri; Helda , Helda
JURNAL INFO KESEHATAN Vol 20 No 1 (2022): JURNAL INFO KESEHATAN
Publisher : Research and Community Service Unit, Poltekkes Kemenkes Kupang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31965/infokes.Vol20.Iss1.679

Abstract

Spiritual activity is used to be associated with better mental health, particularly in the face of stress. At the beginning of the COVID-19 pandemic, numerous new regulations, including quarantine, restrictions on mobility, and physical distancing, triggered stress throughout society. The objective of the study is to explore the relationship of spiritual activities at each level of depression in Indonesia in the early stages of the COVID-19 pandemic (2-4 May 2020). The cross-sectional research was administered online in 34 provinces in Indonesia, involving 2189 respondents aged 15 years old and over and social media users. The researchers employed a structured questionnaire to examine demographic characteristics and coping activities and measured depressive symptoms using the Patient Health Questionnaire (PHQ-9). Multivariate results presented that the spiritual activities are able to decrease the risk of depression at every depression level (mild, moderate, and severe) after being controlled by gender and marital status. The values for each level, which are mild, moderate, and severe, were OR=0.332 (95% CI 0.19-0.60; p-value=0.000), OR=0.198 (95% CI 0.09-0.43; p-value=0.000), and OR=0.234 (95% CI 0.08-0.64; p-value=0.005), respectively. Good spiritual activities during an infectious disease outbreak are efficient to support some individuals in reducing the risk of depression, particularly in Indonesia.