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<![CDATA[Pengaruh Personal Background dan Pengetahuan Dewan Tentang Anggaran Terhadap Kinerja DPRD Kota Padang Dalam Pengawasan Keuangan Daerah ]]>
<![CDATA[Imelda Sari]]>
<![CDATA[ Majalah Sainstekes Vol 4, No 2 (2017): Desember ]]>
Publisher : <![CDATA[Lembaga Penelitian Universitas YARSI ]]>
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DOI: 10.33476/ms.v4i2.911
<![CDATA[This research aims to examine the influence of personal background, and council budget knowledge toward the performance of DPRD on region financial control. A controlling from the legislative board in the local economic policy execution is an important thing to realize the right regional financial management. The population of research is 45 members of DPRD Padang City. The entire community in this study serves as the sample with the census method. The data consist of primary data that taken from questionnaires distributed directly to respondents. The analyze method used in this study is multiple regression linear model, using F test, and t-test is simultaneously and partially applied. The result of this research and hypothesis testing shows that simultaneously personal background and council budget knowledge had the significant influence on the performance of DPRD on region financial control. Partially, indicators of personal background have no significant impact on the performance of DPRD on region financial control. Variables of council budget knowledge also have no influences toward the achievement of DPRD on region financial control. One of indicators council budget knowledge has positive and significant influence toward the performance of DPRD on region financial control is training about region financial control.]]>
<![CDATA[Pengaruh Kompleksitas Operasi Perusahaan, Ukuran Kap dan Audit Tenure terhadap Audit Delay ]]>
<![CDATA[Intan Puspa Dewi]]>;
<![CDATA[Auliffi Ermian Challen]]>
<![CDATA[ Majalah Sainstekes Vol 5, No 2 (2018): Desember 2018 ]]>
Publisher : <![CDATA[Lembaga Penelitian Universitas YARSI ]]>
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DOI: 10.33476/ms.v5i2.931
<![CDATA[This research is conducted in order to analyse the relationship between complexity of the company’s, size of public accounting firm and tenure audit to audit delay to the manufacturing companies listed in the Indonesia Stock Exchange in the period 2011-2015. The sample in this research was secondary data and selected by using purposive sampling method. The population of this research consist of 143 companies listed in the Indonesia Stock Exchange (IDX). And samples used in this research as many as 95 companies. The analytical method used is multiple linear regression analysis. The result of this research showed that size of public accounting firm have negative impact to the audit delay, while the complexity of the company’s and tenure audit do not have effect to the audit delay.]]>
<![CDATA[Memutus Penularan Kuman Penyakit Infeksi Saluran Cerna Melalui Penyuluhan Jamban Bersih dan Cuci Tangan Kepada Ibu-Ibu PKK RPTRA Harapan Mulya Jakarta ]]>
<![CDATA[Rika Ferlianti]]>;
<![CDATA[Ndaru Andri Damayanti]]>;
<![CDATA[Endah Purnamasari]]>
<![CDATA[ Majalah Sainstekes Vol 5, No 1 (2018): JUNI 2018 ]]>
Publisher : <![CDATA[Lembaga Penelitian Universitas YARSI ]]>
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DOI: 10.33476/ms.v5i1.854
<![CDATA[Diarrhea is an infectious disease which is a major cause of morbidityand mortality in the community. Diarrhea can be caused bygastrointestinal parasites, especially intestinal protozoa. Poor levels ofsanitation and low individual hygiene can lead to contamination of theinfective form of intestinal protozoa into food and drinks. The results ofpre-survey were at RPTRA Harapan Mulia in October 2016 that therewere still people in the settlements still not using personal latrines. Thelevel of cleanliness of mass latrines used collectively is still lacking.Latrines that are not managed properly are a description of sanitation aswell as poor hygiene so that it can disrupt the health of individuals andreduce work productivity and learning achievement. Counseling wascarried out to educate PKK group in Kelurahan Harapan Mulya, aboutthe habit of clean and healthy living through good latrine managementso as not to become a source of contamination into food and drinks, aswell as the correct way of washing hands. The extension method usedwas lectures and discussions with pre and post test assessment. Theextension activity was conducted one visit, on February 23, 2017. Totalrespondents were 27 people and had signed the approval sheet.Assessment of respondents' knowledge which is calculated from the valueof the pre and post test questionnaires shows results that increase by100%. At the end of the activity the respondent was given a leaflet on theprocedure for good hand washing and a kit for hand washing.]]>
<![CDATA[Pengaruh Perubahan Pendapatan Bunga Bersih dan Size terhadap Expected Return Saham pada Perusahan Perbankan di BEI Tahun 2006 – 2010 ]]>
<![CDATA[Harry Budiantoro]]>
<![CDATA[ Majalah Sainstekes Vol 4, No 1 (2017): Juni 2017 ]]>
Publisher : <![CDATA[Lembaga Penelitian Universitas YARSI ]]>
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DOI: 10.33476/ms.v4i1.902
<![CDATA[Information content from net interest income and size of entity have very important role to provide information for users to make decision in accordingly. For investor, information in financial statement moght be used to determine the risk rate in expected return. This research aims to testthe influence iterations of net interest income, and size toward share expected return in the banking company at BEI. In this study 14 samples of company available from industrial banking based ICMD 2010 during the period of 2006-2010 were analysed. Multiple linear regresion models was employed to test influence of net interest income and size toward share expected return. Result of classic assumption test abnormal distribution data showed no finding of any multi-collinear, heteroscedasticity, and autocorrelation. However the result showed share expected return was influenced simultaneuosly by PBB iteration, and size and partially no variable significantly influence expected return.]]>
<![CDATA[Proses Transformasi Pengetahuan Budaya Songket pada Masyarakat Pandai Sikek ]]>
<![CDATA[Elfitri Kurnia Erza]]>;
<![CDATA[Pawit M Yusup]]>;
<![CDATA[Wina Erwina]]>
<![CDATA[ Majalah Sainstekes Vol 4, No 2 (2017): Desember ]]>
Publisher : <![CDATA[Lembaga Penelitian Universitas YARSI ]]>
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DOI: 10.33476/ms.v4i2.907
<![CDATA[Information development has prompted a transition within society, which has changed from local society to information society. The transition appears accordingly in the process of knowledge sharing of “Songket” waving technic in Pandai Sikek. This social phenomenon necessarily affects local knowledge of the community and initiates some knowledge transformation. The aim of this paper is to see how exactly the transformation of the local knowledge of “Songket” waving technic as a part of society’s culture arise. The paper employs qualitative methods combined with ethnographical approach. Data are collected through observation, in depth interview, and documentation studies. Conducted research shows that the cultural knowledge regarding Songket has altered from a belief system to a social factor of the society involved.]]>
<![CDATA[Gambaran Sedentary Behaviour dan Indeks Massa Tubuh Mahasiswa Fakultas Kedokteran Universitas YARSI di Masa Pendidikan Tahun Pertama dan Kedua ]]>
<![CDATA[Ahmad Rafi Faiq]]>;
<![CDATA[Yenni Zulhamidah]]>;
<![CDATA[Etty Widayanti]]>
<![CDATA[ Majalah Sainstekes Vol 5, No 2 (2018): Desember 2018 ]]>
Publisher : <![CDATA[Lembaga Penelitian Universitas YARSI ]]>
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DOI: 10.33476/ms.v5i2.925
<![CDATA[The prevalence of obesity and overweight increase in this recent decades, and leading to a decrease in quality of life and various health problems. Some studies found that the sedentary behavior is correlated with obesity and overweight. However, sedentary behavior is as an indicator of high fat mass in several studies. The aim of this study was to investigate the relationship between sedentary behavior and body mass index to medical students of YARSI University in first and second year of their education. The research design used correlation study with the Cross Sectional approach, and a questionnaire instrument to determine sedentary behaviour of respondents in daily activities. Body mass index was classified into four categories. Data was analyzed using Pearson Chi Square tests. The results of this study showed significantly between sedentary behavior in daily activities and the body mass index]]>
<![CDATA[Pengaruh Ukuran Kantor Akuntan Publik (KAP), Ukuran Perusahaan Dan Opini Audit terhadap Auditor Switching ]]>
<![CDATA[Ridho Wardana]]>;
<![CDATA[Auliffi Ermian Challen]]>
<![CDATA[ Majalah Sainstekes Vol 5, No 2 (2018): Desember 2018 ]]>
Publisher : <![CDATA[Lembaga Penelitian Universitas YARSI ]]>
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DOI: 10.33476/ms.v5i2.932
<![CDATA[The aim of this study is to examine the influence of Audit Firm Size, Firm Size, and Audit Opinion towards Auditor Switching. Some of past research regarding auditor switching, shows different results. Because of that, another research needs to be done to verify theory of auditor switching. The purpose of this research is to find empirical proof concerning factors that might influence auditor switching in Indonesia.This research used the sample of real estate and property industries which listed in Indonesian Stock Exchange during 2010-2014 periods. The number of real estate and property industries sampled in this study were 10 companies with 5 years observation. Based on purposive sampling method, sample consist of 50 financial statements in this research. Research variable being used are Audit Firm Size (KAP), Firm Size (LnTA), Audit Opinion (OPINI), and Auditor Switching (SWITCH). By using logistic regression in SPSS 20 software. The result of this research shown below: (1) Audit Firm Size has effect on Auditor Switching, (2) Firm Size does not has effect towards Auditor Switching, and (3) Audit Opinion does not has effect towards Auditor Switching.]]>
<![CDATA[Pemahaman Muslim Berlangganan Restoran Halal: Peran Logo Halal dan Sikap Konsumen di Kota Bogor ]]>
<![CDATA[Andika Nuraga Budiman]]>;
<![CDATA[Intan Tri Annisa]]>
<![CDATA[ Majalah Sainstekes Vol 6, No 2 (2019): DESEMBER 2019 ]]>
Publisher : <![CDATA[Lembaga Penelitian Universitas YARSI ]]>
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DOI: 10.33476/ms.v6i2.1199
<![CDATA[The purpose of this study is to investigate the perception of Muslim costumers who always subscribing Halal restaurant without any doubt whenever they find Halal logo in restaurant or without it. This research is already finished with supported of SPSS ver.23. 200 respondents were giving the contribution to make this research. The result shows that despite all the hypothesis testing were investigate significantly, the mediation of consumer’s attitude was significantly mediate them to subscribe Halal restaurant. Which is the Muslim of Bogor were keep the Islam rule as an obligation to always consume permissible food and beverage in guarantee Halal in restaurant.]]>
<![CDATA[Analisis Penerapan PSAK No.24 (Revisi 2013) tentang Imbalan Kerja pada PT. XYZ ]]>
<![CDATA[Auliffi Ermian Challen]]>
<![CDATA[ Majalah Sainstekes Vol 6, No 1 (2019): JUNI 2019 ]]>
Publisher : <![CDATA[Lembaga Penelitian Universitas YARSI ]]>
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DOI: 10.33476/ms.v6i1.1213
<![CDATA[The purpose of this study is to determine the difference between SFAS 24 revision 2013 and SFAS no 24 revised 2010, as well as the impact of the application of SFAS no 24 revision 2013 on the Company's Financial Statement of PT XYZ with the difference calculation by independent actuaries. The research was conducted by descriptive method through case study approach at PT XYZ with data collection method, and analysis of document obtained from company. The results of this study indicate that there is a difference between PSAK No. 24 revised 2010 and PSAK no 24 revision 2013. The difference is the acknowledgment of actuarial gains/losses, the components of the post-employment benefits expenses, and the components of the post-employment liabilities obligations (liabilities). Thus, the adoption of PSAK No. 24 revision 2013, provides an impact on the need to reevaluate the post-employment benefits and post-employment benefits obligations (liabilities) benefits by an independent actuaries. This application leads to a restatement of the post-employment benefits fee and post-employment liability (liabilities) obligations. The balance of post-employment benefits expense decreased and post-employment liabilities liabilities increased significantly.]]>
<![CDATA[Pengaruh Frekuensi Olahraga terhadap Indeks Massa Tubuh pada Mahasiswa dan Mahasiswi Fakultas Kedokteran Universitas YARSI Angkatan 2013 dan 2014 ]]>
<![CDATA[Adinda Amalia Sholeha]]>;
<![CDATA[Qomariyah Qomariyah]]>
<![CDATA[ Majalah Sainstekes Vol 5, No 1 (2018): JUNI 2018 ]]>
Publisher : <![CDATA[Lembaga Penelitian Universitas YARSI ]]>
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DOI: 10.33476/ms.v5i1.855
<![CDATA[The frequency of exercise is one of the factors that affect body mass index(BMI). The frequency of exercise of each person is varies in a week. Thisresearch discusses the effect of frequency of exercise on BMI on thestudent of Faculty of Medicine YARSI Univeristy 2013 and 2014generations. In this research, a sample of 86 people with cross sectionalresearch methods by filling out a questionnaire and measured the heightand weight then these data are processed using Chi Square statisticaltest. From the results, the average frequency of exercise is in the mediumcategory which is 2-3 times a week. In the Chi Square statistical testobtained P value 0.272 (p more than 0.05) on the male student and P value 0649 (p more than 0.05) on the female students. It was not statistically significant relationship exists between the frequency of exercise on BMI. BMI is not only influenced by the frequency of exercise per person. There are many factors that affect that is genetic, nutritional, environmental, and disease. Additional research can be expected to do further research to include other factors that affect BMI.]]>
