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All Journal Accounting Analysis Journal Pharmaceutical Sciences and Research (PSR)
Annisa, Rifka
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Economics, Econometrics & Finance

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The Determinant of Regional Financial Information Transparency on the Official Website of Local Government Annisa, Rifka; Murtini, Henny
Accounting Analysis Journal Vol 7 No 1 (2018): March 2018
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v7i1.18213

Abstract

This study aims to determine the effect of political competition, local government’s size, local government’s financial independency, audit opinion, and complexity of government to the availability and accessibility of regional financial information (IKD) on the official website of the local government. The measurement of the availability of IKD used component total of LKPD and APBD 2015, while the measurement accessibility of IKD used index of IKD. The population of this study is all of local governments on Java Island that consist of regency government, and district government. The amount of local governments is 119. To collect the data, the writer took 91 local governments from the population as the sample by using Purposive Sampling. The writer also used documentation technique to collect data. Research data analysis uses descriptive analysis statistical and multiple regression analysis with SPSS version 21. The result of this research showed that political competition and audit opinion gives effect to IKD availability on the first research model. The second research model results are political competition and complexity of government gives effect to regional financial information accessibility. The conclusion of this study explain political competition, audit opinion and government complexity affect the availability and accessibility of IKD.
Perbandingan Penggunaan Efavirenz dan Nevirapine Terhadap Kolesterol LDL Pasien HIV/AIDS Anggriani, Yusi; Yunihastuti, Evy; Trisna, Yulia; Rosanti, Ade; Manninda, Reise; Annisa, Rifka
Pharmaceutical Sciences and Research
Publisher : UI Scholars Hub

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Abstract

Lipid metabolism disorder is one of common condition among HIV (Human Immunodeficiency Virus)/AIDS (Acquired Immune Deficiency Syndrome) patients who used first line antiretroviral efavirenz and nevirapine. This study was conducted to compare LDL (Low Density Lipoprotein) cholesterol between two group HIV/AIDS patients with efavirenz and nevirapine. The prospective study was performed in 2 months. HIV/AIDS patients who used first line antiretroviral at least for 6 months, aged ≥18 years old, not pregnant, without Mycobacterium ovium complex opportunistic infection and antihyperlipidemic, corticosteroid, retinoid in last 3 months were included. The 70 patients who enrolled in this study were divided into two groups. The independent T test was carried out to analyze the different of LDL cholesterol between two group. The group of patients using efavirenz showed 142.31 ±41,461 mg/dL and the group of nevirapine 126.83 ±40,55 mg/dL LDL cholesterol. This study showed that patient with efavirenze had higher LDL than nevirapine, but not statistically different.
Co-Authors Evy Yunihastuti Henny Murtini Manninda, Reise Rosanti, Ade Yulia Trisna, Yulia Yusi Anggriani