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INDONESIA
STUDI PELAKSANAAN SELFMEDICATION PADA PENDERITA DIARE BERDASARKAN TINGKAT PENGETAHUAN MASYARAKAT PESISIR KECAMATAN SOROPIA KABUPATEN KONAWE
Published by EDUTECH CONSULTANT PENDIDIKAN DAN TEKNOLOGI
ISSN : 26551918     EISSN : 28771516     DOI : -
Core Subject : Health,
Health Professions Public Health
Jurnal ini bertujuan untuk mengetahui tingkat pengetahuan masyarakat tentang selfmedication pengobatan antidiare.
Arjuna Subject : Profesi Kesehatan - Profesi Kesehatan (Lain-Lain)
Articles 365 Documents
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PENGARUH PROFESIONALISME AUDITOR, PENGALAMAN AUDITOR, PENGETAHUAN AUDITOR MENDETEKSI KEKELIRUAN DAN PROFESSIONAL ETHICS TERHADAP PERTIMBANGAN TINGKAT MATERIALITAS DALAM AUDIT LAPORAN KEUANGAN (STUDI EMPIRIS PADA KANTOR AKUNTAN PUBLIK (KAP) KOTA MEDAN) Novera, Delasuci; Ridwan, Muhammad; Ginting, Avissa Reda Putri; Purba, Doli Efredi
Aksara Public Vol 3 No 2 (2019): Mei (2019)
Publisher : EDUTECH CONSULTANT

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Abstract

This study aims to examine and provide empirical regarding the effect of the auditors professionalism, auditors experience, auditors knowledge to detect errors, and professional ethics on the materiality level of judgment in an audit of financial statements at 8 Accountant Public Firm in Medan. This study used purposive sampling method. The data were collected through questions survey methods. The results of the study indicate that partially auditor professionalism, auditors experience, and professional ethics had a positive effect and significant on the materiality level of judgment in an audit of financial statements. While auditors knowledge to detect errors had a negative effect and significant on the materiality level of judgment in an audit of financial statement.
PENGARUH STRUKTUR AUDIT, PROFESIONALISME, DAN PENERAPAN TEKNOLOGI INFORMASI TERHADAP KINERJA AUDITOR PADA KANTOR AKUNTAN PUBLIK DI MEDAN Novita, Herlina; Sinambela, Marlina F; Pangaribuan, Maria U; Siahaan, Lilia S
Aksara Public Vol 3 No 2 (2019): Mei (2019)
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The purpose of this research is to know how the influence of audit structure, professionalism and application of information technology to the performances of auditors. This research was conducted in the office of public accountant (KAP) registered at Indonesian Institute of Accountants (IAPI) area of Medan and use 65 auditors as samples. Analysis techniques use multiple linear regression and hypothesis testing with t-test and F-test. Data using is primary data and obtained by distributing questionnaire. The conclusions of research show that: 1) audit structure has an influence on auditor performance; 2) professionalism has no influence on auditor performance; 3) information technology Application has no effect on auditor performance; 4) audit structure, profesionalism and application of information technology have an effect on the performance of auditors.
ISU-ISU NILAI SOSIAL ENTITAS BUDAYA DALAM PUISI “KAMUS KECIL” KARYA JOKO PINURBO Nugraha, Via; Pramon, Dede Heri
Aksara Public Vol 3 No 2 (2019): Mei (2019)
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Abstract

This article attempts to describe literary discourse as an alternative answer to cultural problems. This research is based on the discourse of the literary entity's discourse that has not been completed until now. Literary boundaries that have not yet obtained conclusions, precisely literary discourse has developed from various angles such as whatpadd cyber literature and literature. Literature is inseparable from cultural elements. Therefore this study uses literary objects as a point of view as an alternative solution amid the inequality of critics in responding to problems. The result states that the study of cultural problems can be through literature as its object. This can be another alternative besides a sociocultural or holistic approach.
KORELASI PEMBELAJARAN AQIDAH AKHLAK TERHADAP AKHLAK SISWA DI MAN 1 BOGOR Saventy, Tiara Ayu
Aksara Public Vol 3 No 2 (2019): Mei (2019)
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This research was conducted for approximately 2 months, namely February to March 2019 which was held at the Bogor 1 State Islamic Senior High School. This research method uses quantitative methods, with data collection techniques namely questionnaires, observation and documentation. The respondents of this study were determined randomly. Data collection by means of questionnaires was given to respondents who were selected at random, while the technique of collecting data by school observation. Then the data is processed with IBM SPSS statistical data. The purpose of this study is (1) To analyze the learning of moral aqidah in Bogor 1 State Islamic Senior High School. (2) To find out the morals of students in Bogor 1 State Islamic Senior High School. (3) To analyze the learning correlation of Aqidah Akhlak to the morals of students at Madrasah Aliyah Negeri 1 Bogor. From the results of the study Correlation of Aqidah Akhlak Learning to Students in MAN 1 Bogor. The relationship or relationship between Aqiah Learning Morals to Student Morals in MAN 1 Bogor. From the calculation it has been obtained rxy 0.519 it turns out to be located between 0.400-0.599.
PENGARUH NILAI PERUSAHAAN, DEBT TO EQUITY RATIO DAN DIVIDEND PAYOUT RATIO TERHADAP PERATAAN LABA PADA PERUSAHAAN PERBANKAN YANG TERCATAT DI BURSA EFEK INDONESIA PERIODE 2015-2017 Kevin, Kevin; Jesselyn, Gloria Iverose; Jessicca, Jessicca; Erlita, Erlita; Waruwu, Lilis Risna; Sitorus, Friska Darnawaty
Aksara Public Vol 3 No 2 (2019): Mei (2019)
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This study aims to test and analyze company value, debt to equity ratio and DPR (Dividend Payout Ratio) simultaneously to income smoothing in banking companies listed on the Indonesia Stock Exchange for the 2015-2017 period. The data collection method used is the documentation method. This type of research uses a quantitative approach, based on positivism philosophy and the nature of deductive research. The population in this study were 43 banking companies. The technique used in sampling is purposive sampling, so the sample is 14 companies. Data is analyzed by using multiple linear regression analysis models, determination coefficients, F test, and T test to get a good regression model. The results of the simultaneous and partial hypothesis research show that company value, debt to equity ratio and DPR (Dividend Payout Ratio) have no effect on income smoothing in banking companies listed on the Indonesia Stock Exchange for the 2015-2017 period with significant values> 0.05. The results of the coefficient of determination analysis obtained an adjusted R Square value of -0.034, meaning that the variable value of the company, debt to equity ratio and the House of Representatives (Dividend Payout Ratio) cannot explain the effect on earnings changes. The conclusion from the results of this study is that the value of the company, DER and DPR cannot be used as a predictor of earnings changes.
PENGARUH FREE CASH FLOW, STRUKTUR AKTIVA, KEBIJAKAN DIVIDEN DAN OPERATING LEVERAGE TERHADAP KEBIJAKAN UTANG PADA PERUSAHAAN PERTAMBANGAN BATUBARA YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2012-2016 Panjaitan, Rahel Rika Susanti; Augusta, Ivana; Putri, Celine Cendana; Wijaya, Selly; Sitorus, Friska Darnawaty; Dwi Syah Putri, Tantri Octora
Aksara Public Vol 3 No 2 (2019): Mei (2019)
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The objective of the study is to test and analyze the effect of free cash flow, asset structure, dividend policy and operating leverage to the debt policy of companies at coal mining listed in the Indonesia Stock Exchange (IDX) in the period of 2012-2016. The research used some theories of free cash flow, asset structure, dividend policy and operating leverage. The research was used by a quantitative research approach, this research was causal/clausal. The data collection of this research was performed by study documentation. This research uses secondary data types and sources. The research concluded that free cash flow, asset structure, dividend policy and operating leverage simultaneously have a positive and significant effect on the debt policy of companies at coal mining listed in the Indonesia Stock Exchange in the period of 2012-2016. In partial, asset structure have positive and significant effect on the debt policy, while free cash flow, dividend policy and operating leverage have no effect on the debt policy.
PENGARUH FREE CASH FLOW, LEVERAGE, PROFITABILITAS DAN SALES GROWTH TERHADAP MANAJEMEN LABA Basir, Shiera Indira; Muslih, Muhamad
Aksara Public Vol 3 No 2 (2019): Mei (2019)
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The purpose of this study is to analyze what factors can affect the company in earning management. This study intends to determine the effecy of independent variabels both simultaneously and passively. In this study, independent variabels were used, namely free cash flow, leverage, profitability and sales growth to earning management. The population in this study are all mining sector companies listed on the Indonesia Stock Exchange during the period 2013-2017. The sample in this study was determined using a purposive sampling technique so that 7 companies for 5 years. The analysis technique used in this study is panel data regression analysis using the Eviews 10.0 application. Based on this result of research showed that free cash flow, leverage, profitability and sales growth has significant simultaneously on earning management. While, partially profitability has a significant effect on the positive direction on earning management and free cash flow, leverage and sales growth have no significant effect on the negative direction on earning management.
PENGARUH PROFITABILITAS, FIRM SIZE, CURRENT RATIO, DEBT TO EQUITY RATIO TERHADAP HARGA SAHAM PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2013 – 2016 Tamba, Sriayu; Sipangkar, Maria Betty; Siregar, Siti Aniva
Aksara Public Vol 3 No 2 (2019): Mei (2019)
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Abstract

The purpose of this study is to test and analyze the effect of profitability, firm size, current ratio, debt to equity ratio on stock prices in 2013-2016. The independent variables used in this study are profitability, firm size, current ratio, debt to equity ratio, while the dependent variable is the stock price. This study uses a quantitative approach, a type of descriptive research, the nature of research on causal relationships. The results of this study indicate partially the current ratio does not have a positive and insignificant effect on stock prices while profitability, firm size and the debt to equity ratio are parishly positive and significant effect on stock prices. Simultaneously profitability, firm size, current ratio and debt to equity ratio together have a significant and significant effect on the stock price variable. The results of the Adjusted R Square test 21.7% of the variation in stock prices can be explained by the four independent variables, namely profitability, firm size, current ratio and debt to equity ratio, while the remaining 78.3% is explained by other variables.
PENGARUH LOCUS OF CONTROL, ORGANIZATION COMMITMENT, PERFORMANCE, DAN TURNOVER INTENTION TERHADAP DYSFUNCTIONAL AUDIT BEHAVIOR PADA BADAN PENGAWASAN KEUANGAN DAN PEMBANGUNAN DI SUMATERA UTARA Sitorus, Jessy Safitri; Siburian, Welni Kiki; Siagian, Feby Fitriani; Gultom, Yohana
Aksara Public Vol 3 No 2 (2019): Mei (2019)
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The aim of this study was determined the effect of the auditor's personal characteristics on Dysfunctional audit behavior specifically to determine the Effect of Locus of Control, Organization commitment, Performance, and Turnover Intention on Dysfunctional Audit Behavior. It used primary data in the form of questionnaires. The subjects of this study were 120 auditors that working at the Financial and Development Supervisory Board in North Sumatras. Sampling technique was use Convinience Sampling. To analized the data results, researchers used the SPSS version 19.0 with significant level of 5%. The results of this study indicated that simultaneous locus of control, organizational commitment, performance, and turnover intention had a significant effect on behavioral audit behavior, whereas there was no significant effect on Locus of control, performance, and turnover intention on the Dysfunctional Audit Behavior. The Organization Commitment partially had a significant effect on dysfunctional audit behavior.
IMPROVING STUDENTS’ ABILITY IN READING COMPREHENSION THROUGH QUESTION ANSWER RELATIONSHIP (QAR) AT THE EIGHTH GRADE OF SMP N 1 PONDIDAHA Wahyudi, Iin
Aksara Public Vol 3 No 2 (2019): Mei (2019)
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This study was aimed to find out the improvement of students’ ability in reading comprehension by using question answer relationship strategies in grade VIII SMP N 1 Pondidaha. The subject of this study was grade VIII SMP N 1 Pondidaha. It was consisted of 38 students. This research applied by Class Room Action Research. The technique of analyzing data of this research was applied by using descriptive technique. The qualitative data was taken from diary notes, interview, and observation sheet. The quantitative data was taken from the test. The result in pre-observation showed that there were 11 students who got the standard of achievement namely ≥ 70 (the rule from school) with the percentage of score 44%. While in the first cycle was improved became 17 students who got the standard of achievement (≥ 70) with the percentage of score was 63%. And in the second cycle was improved 24 who got the standard of achievement (≥ 70) with the percentage of score was 88% and in the second cycle was improved 24 who got the standard of achievement (≥ 70) with the percentage post test was 92 %. There was an improving of students’ reading achievement related to the target achievement of this research, namely 80% of them got standard score ≥ 70. It’s related to the result of observation showed that the students were more interested and motivated in joining the class and they were enthusiastic during teaching learning process.

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