Abstract:The International Auditing and Assurance Standards Board (IAASB) implemented new auditing standards which became effective on December 15, 2016, which require auditors to disclose Key Audit Matters (KAM) in their reports.…
. KAM was initiated by the International Auditing and Assurance Standards Board (IAASB) as an international auditing standard setting body, which aims to increase the transparency of audited financial reports. This study uses qualitative and quantitative methods which use secondary data sources. The secondary data used in this study is in the form of financial reports obtained from the Indonesia Stock Exchange (IDX) via the internet. Based on the results of data analysis of the financial statements of PT Bank Amar Indonesia Tbk Q2 of 2022, in the independent auditor's report, the main audit item disclosed is the allowance for impairment losses on loans. Based on data obtained from the Indonesia Stock Exchange (IDX), the share price per share at the end of the fourth quarter of 2021 and the share price on June 30, 2022, has fluctuated. It was concluded that in the period following the issuance of the Q2 2022 financial statements with the existence of an independent auditor's report disclosing key audit matters facilitated the flow of company-specific information to the market.
Abstract:This research was conducted to determine the effect of job satisfaction and workload on the performance of employees of PT. Citra Riau Sarana. The method used in this research is a descriptive method with a quantitative…
approach. The object of this research is all employees of PT. Citra Riau Sarana. The research location was conducted at PT. Citra Riau Sarana. The population in this study are employees of PT. Citra Riau Sarana. The samples taken in this study were 47 respondents. The sampling technique in this study was the census method technique with data analysis using the SPSS version 20 program using validity test, reliability test, multiple linear regression, partial test (t test), simultaneous test (F test), coefficient of determination (R2). Multiple regression analysis was used to test the research hypothesis. The results of the study state that the variable workload and job satisfaction have a significant effect partially and simultaneously on employee performance. And it can be concluded that the most dominant workload variable affects employee performance. The coefficient of determination (R2) is 0.771. This means that the variables of job satisfaction and workload simultaneously affect the employee performance variable by 77.1%.
Abstract:This study aims to determine how much Organization Citizen Behavior and employee compensation have on the performance of contract employees in enforcing and confiscating local taxes at the Pekanbaru City Regional Revenue…
Agency, either partially or simultaneously. This writing contains the results of a study entitled The Influence of Organization Citizen Behavior and Employee Compensation on the Performance of Contract Employees in the Collection and Confiscation of Local Taxes which I did at the Regional Revenue Agency of Pekanbaru City. This type of research uses a descriptive method with a quantitative approach. The data used in this research is primary data. The population in this study were 40 employees and the sampling technique used was saturated sample, the respondents in this study were 40 contract employees, the data collection technique used a questionnaire, the data processing technique used the SPSS version 21 program. The analytical method used was the classical assumption test (Test Normality, Multicollinearity Test, Heteroscedasticity Test), multiple linear regression analysis, hypothesis testing (t test and F test) and the coefficient of determination. The results of research with multiple linear regression analysis. Organizational citizen behavior and compensation simultaneously influence employee performance with a significance level of 0.305. Organizational behavior has a partial effect on employee performance with a significance level of 0.000 <0.05, which means the hypothesis is accepted, compensation has a partial effect on employee performance with a significance level of 0.000 <0.05, which means the hypothesis is accepted.
Abstract:This study aims to determine the effect of administrative skills and information systems on public services at the Faculty of Economics and Business, Manado State University. This research is a type of quantitative research,…
rch, the research method is a survey method. This research was conducted at the Faculty of Economics and Business, Manado State University. With a research time of 3 months. The population in this study were students of the Faculty of Economics and Business, Manado State University, class of 2018. The sampling in this study was carried out randomly (random sampling). The results of the study show that the relationship between the administrative skills and information system variables with public services is a significant relationship. This situation illustrates that public services are determined by administrative skills and information systems.
Abstract:The territory of Indonesia is a high level of earthquake risk among several earthquake areas around the world. One way to reduce the occurrence of potential damage to building construction is to utilize waste and metal as…
s added material from coarse and fine aggregate to the flexural strength of beams that have equivalent flexural strength. The equivalent flexural strength value tends to increase with the addition of metal fibers. This study aims to determine the effect of adding metal fibers to the flexural strength of the beam and the pattern of cracks and collapse mechanisms that occur in the beam when the object is tested. This research is a type of quantitative research with physical laboratory experimental methods. The data collection method used is a preliminary study, The selection of the type of aggregate and metal fiber and secondary data were then carried out laboratory tests for the gradation of fine aggregate and coarse aggregate. The data analysis technique is linear regression analysis in the Ms. program. Excell to determine the effect of metal fibers as additives on the flexural strength of the mixing of coarse and fine aggregates.
Abstract:Indonesia is one of the countries affected by the COVID-19 pandemic. The elderly are the group most at risk for morbidity and mortality due to COVID-19. West Aceh Regency is one of the areas with confirmed cases of COVID-19.…
-19. This study aims to analyze the behavior of preventing COVID-19 in the elderly group. This type of research is descriptive analytic, with a quantitative approach. The sampling technique used was total sampling. Data collection techniques using a questionnaire instrument. Data analysis in this study used three analyzes, namely univariate, bivariate, and multivariate. The results showed that 69.8% of the elderly with less Perceived Susceptibility but had good COVID-19 prevention. 64.7% of the elderly with good Perceived Severity but have less prevention. 63.6% of respondents have good Perceived Benefits as well as COVID-19 prevention. 69.1% of respondents have less Perceived Barriers but have good COVID-19 prevention and 69.1% have good Cues to action plus good COVID-19 Prevention. The most dominant factors that can be used in COVID-19 prevention are Perceived Severity with an OR value of 2.77 and Perceived Barriers with an OR value of 2.76. The Health Belief Model has a relationship and can cause behavioral changes in preventing the potential for COVID-19 in the elderly.
Abstract:Newborns are a crucial transition period from life in the womb to life outside the womb. One important aspect of newborn care is hygienic and proper umbilical cord care, to prevent infections such as neonatal tetanus and…
accelerate the natural process of umbilical cord separation. Mothers' knowledge of umbilical cord care plays a crucial role in the success of such care. This study aims to determine the knowledge of mothers with babies aged 0–7 days regarding umbilical cord care at the Mitra Kerja Clinic of the Santa Elisabeth Health Sciences College in Medan. This study used a quantitative descriptive design with a purposive sampling technique, with 30 respondents. Data were collected through questionnaires and analyzed univariately. The results showed that most mothers had sufficient knowledge (50%), good (36.7%), and poor (13.3%). The majority of respondents were aged 20–35 years (96.7%), <20 years (3.3%), primigravida (56.7%), multigravida (43.3%) and had a high school education (70%), bachelor's degree (16.7%), and diploma (13.3%). Conclusion: Most mothers have sufficient knowledge about umbilical cord care. It is recommended that clinics conduct regular outreach sessions to improve mothers' understanding, and that further research be conducted by adding variables such as occupation and source of information
Abstract:This study aims to Test Wastewater Quality Using the Mpn (Most Probable Number) Method to Detect Total COLIFORM Bacteria. This study uses laboratory analysis, which aims to provide an overview of the microbiological quality…
ity of wastewater based on the presence and number of Coliform bacteria. The working principle of the Most Probable Number (MPN) method in detecting total Coliform bacteria in wastewater is carried out semi-quantitatively by detecting microbial growth through lactose fermentation which produces gas or turbidity in selective liquid media. The implementation procedure includes a presumptive test stage using Lactose Broth (LB) media, a confirmatory test with Brilliant Green Lactose Bile Broth (BGLB) media, and determining the final value by matching the combination of positive tubes with the standard MPN table. From the results of laboratory testing on three domestic wastewater samples (1224 AL, 1225 AL, and 1226 AL), it was found that all samples showed negative results with a combination of 0-0-0 tubes in the presumptive test. This indicates that the tested sample does not contain Total Coliform bacteria or has a value of less than 1000 MPN/100 mL, so that its microbiological quality is declared very good and has met the quality standard threshold set by the government through the Minister of Environment Regulation No. 5 of 2014 and PP RI No. 22 of 2021
Abstract:Meningkatnya tekanan darah pada pasien sebelum operasi disebabkan oleh gangguan psikologis, salah satunya adalah kecemasan. Kecemasan pada pasien pre operasi dapat meningkatkan tekanan darah. Tekanan darah yang meningkat…
jika tidak diatasi dapat menyebabkan komplikasi selama dan setelah pembedahan. Tujuan dari penelitian ini adalah untuk mengetahui Hubungan Tingkat Kecemasan Dengan Peningkatan Tekanan Darah Pada Pasien Pre Operasi Terjadwal Diruangan Imam Bonjol Rumah Sakit Tk. III dr. Reksodiwiryo Padang. Penelitian ini merupakan penelitian kuantitatif dengan desain cross sectional. Populasi dalam penelitian ini adalah 341 orang dengan jumlah sampel 77 orang. Teknik pengambilan sampel yaitu teknik proposive sampling. Instrumen yang digunakan kecemasan dengan Hamilton anxiety rating scale (HARS) dan untuk tekanan darah menggunakan Sphygmomanometer dengan menggunakan lembar observasi, kemudian dianalisis secara univariat dan bivariat dengan uji Chi-Square p-value ≤ 0,05. Hasil analisis univariat didapatkan data lebih dari separoh 50 (64.9%) responden mengalami peningkatan tekanan darah, dan 35 (45.5%) responden memiliki tingkat kecemasan sedang pada pasien pre operasi. Hasil uji Chi-Square menunjukkan hubungan yang signifikan antara tingkat kecemasan dengan peningkatan tekanan darah (p-value = 0,000). Hasil penelitian ini dapat disimpulkan Ada Hubungan Tingkat Kecemasan Dengan Peningkatan Tekanan Darah Pada Pasien Pre Operasi Terjadwal Diruangan Imam Bonjol Rumah Sakit Tk. III Dr. Reksodiwiryo Padang.
Increased blood pressure in patients before surgery is caused by psychological disorders, one of which is anxiety. Anxiety in preoperative patients can increase blood pressure. Elevated blood pressure if left untreated can lead to complications during and after surgery. The purpose of this study is to determine the relationship between anxiety level and increased blood pressure in scheduled pre-surgery patients in the room of Imam Bonjol Hospital Tk. III dr. Reksodiwiryo Padang. This study is aquantitative research with a cross sectional design. The population in this study is 341 people with a sample of 77 people. The sampling technique is the proposive sampling technique. The instrument used anxiety with the Hamilton anxiety rating scale (HARS) and for blood pressure using a Sphygmomanometer using an observation sheet, then analyzed univariate and bivariate with the Chi-Square p-value test ≤ 0.05. The results of the univariate analysis obtained data from more than half of 50 (64.9%) respondents experienced an increase in blood pressure, and 35 (45.5%) respondents had moderate levels of anxiety in preoperative patients. The results of the Chi-Square test showed a significant association between anxiety levels and increased blood pressure (p-value = 0.000). The results of this study can be concluded that there is a relationship between anxiety level and increased blood pressure in scheduled pre-surgery patients in the Imam Bonjol room, Tk. III Dr. Reksodiwiryo Hospital Padang.
Abstract:Diabetes mellitus merupakan penyakit kronis yang ditandai dengan peningkatan kadar gula darah akibat gangguan produksi atau kerja insulin. Penatalaksanaan diabetes tidak hanya bergantung pada terapi farmakologi, tetapi juga…
uga dipengaruhi oleh pengaturan pola makan dan aktivitas fisik. Penelitian ini bertujuan untuk menganalisis perencanaan serta implementasi program diet dan aktivitas fisik pada penderita diabetes mellitus melalui pendekatan studi kasus. Metode penelitian menggunakan pendekatan deskriptif dengan desain studi kasus pada satu pasien diabetes mellitus tipe 2. Intervensi yang diberikan berupa pengaturan diet berbasis prinsip 3J (jumlah, jenis, dan jadwal makan) serta aktivitas fisik rutin. Hasil penelitian menunjukkan adanya penurunan kadar gula darah dari 245 mg/dL menjadi 165 mg/dL dalam waktu 4 minggu. Penurunan ini menunjukkan bahwa intervensi yang diberikan efektif dalam membantu pengendalian kadar gula darah serta meningkatkan kepatuhan pasien terhadap pola hidup sehat.
Hypertension is one of the most common noninfectious diseases that affects the elderly. Hypertension is also a leading cause of serious complications such as stroke, heart failure, and kidney disease. Non-pharmacological approaches such as the Mindfulness-Based Stress Reduction (MBSR) method have been proven effective in lowering blood pressure by reducing stress and increasing self-awareness. This study aims to determine the effect of relaxation therapy with the MBSR method on reducing blood pressure among elderly patients with hypertension. This research employed a quantitative approach with a quasi-experimental design. The design used was a pre-test post-test design. The sample consisted of 30 elderly selected using purposive sampling based on inclusion and exclusion criteria. The study was conducted from April 14th to June 3rd, 2025. The intervention given was an MBSR treatment program for two months, eight sessions, including mindfulness meditation, breathing exercises, and relaxation techniques. Blood pressure measurements were taken before and after the intervention. The data were analyzed using the paired t-test. The results showed a significant decrease in systolic blood pressure of P< 0.000 and diastolic blood pressure with P < 0.011 after intervention. The average reduction in systolic blood pressure was 5.13 mmHg, and in diastolic blood pressure was 4.63 mmHg. These findings indicate that the MBSR therapy is effective in helping elderly individuals manage hypertension through stress reduction and enhanced self-awareness