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All Journal Bansi (Jurnal Bisnis Manajemen Akuntansi) Journal of Pharmaceutical and Sciences.
Panjaitan, Magdalena
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Agriculture, Biological Sciences & Forestry Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Economics, Econometrics & Finance Immunology & microbiology Materials Science & Nanotechnology Medicine & Pharmacology Nursing Public Health Other

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The Effect Of Independence, Due Professional Care And Accountability On Audit Quality (Study On KAP Pekanbaru) Anton, Anton; Panjaitan, Magdalena
Jurnal BANSI - Jurnal Bisnis Manajemen Akutansi Vol. 3 No. 1 (2023)
Publisher : Yayasan Rahmatan Fidunya Wal Akhirah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58794/bns.v3i1.461

Abstract

Tujuan dari penelitian ini adalah untuk mengetahui pengaruh independensi, due professional care dan akuntabilitas terhadap kualitas audit. Penelitian di lakukan pada Kantor Akuntan Publik (KAP) di kota Pekanbaru yang terdaftar pada Ikanatan Akuntan Publik Indonesia (IAPI). Sampel yang digunakan dalam penelitian ini sejumlah 40 auditor yang diperoleh berdasarkan convenience sampling. Analisis data yang digunakan adalah regresi linier berganda dengan menggunakan bantuan program Statistical Package for Social Science (SPSS) versi 21. Hasil penelitian ini menunjukkan bahwa variabel independensi, due professional care dan akuntabilitas berpengaruh signifikan terhadap kualitas audit
Persepsi Apoteker dan Pengetahuan Apoteker Dalam Manajemen Farmasi Terhadap Pelayanan Kefarmasian Secara Online Pada Apotek Di Kota Medan Panjaitan, Magdalena; Wiryanto, Wiryanto; Khairunnisa, Khairunnisa
Journal of Pharmaceutical and Sciences JPS Volume 9 Nomor 1 (2026)
Publisher : Fakultas Farmasi Universitas Tjut Nyak Dhien

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36490/journal-jps.com.v9i1.1273

Abstract

Digital transformation is driving significant changes in pharmaceutical services, including the utilization of online drug consultation and sales services. This study aims to analyze the influence of pharmacists' perceptions and knowledge on online pharmaceutical services and to strengthen quantitative findings thru qualitative results. The method used was a nested mixed method sequential explanatory approach, with the initial stage involving a survey of 200 pharmacists, followed by in-depth interviews with 20 informants consisting of 10 pharmacists who had been providing online pharmaceutical services for more than 3 years and 10 pharmacists who had not yet provided online pharmaceutical services but had more than 3 years of work experience as pharmacists. The data analysis results show that perception significantly influences online pharmacy services (p < 0.001), as does knowledge (p < 0.001). A coefficient of determination of 42.6% (0.426) indicates the significant role of both variables. The interview results with the sources explain the data analysis findings: pharmacists emphasize the importance of technological readiness, regulatory compliance, clear SOPs, and digital competency development as requirements for implementing online pharmaceutical services. This research confirms that strengthening the capacity of pharmacists and the pharmaceutical management system is the foundation for the successful transformation of digital pharmacy services in community pharmacies. This study concludes that pharmacists' perceptions and knowledge significantly influence the quality of online pharmaceutical services. The results of interviews with sources explain the data analysis, showing that technological readiness, regulatory compliance, and pharmacists' digital competence are the main foundations for the successful implementation of online pharmaceutical services in community pharmacies.
Co-Authors Anton Anton Khairunnisa Khairunnisa Wiryanto Wiryanto