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All Journal The International Journal of Accounting and Business Society Media Ilmu Kesehatan
Utari, Dewi
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Health Professions Medicine & Pharmacology Nursing Public Health Social Sciences

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PENGARUH PENYULUHAN KESEHATAN TENTANG PROGRAM 3M-PLUS TERHADAP PENGETAHUAN DAN SIKAP MEMBERANTAS JENTIK NYAMUK AEDES AEGYPTI DI CANDI KARANG SLEMAN YOGYAKARTA Tri Utami, Asih; Utari, Dewi; Warseno, Agus
MEDIA ILMU KESEHATAN Vol 4 No 3 (2015): Media Ilmu Kesehatan
Publisher : Universitas Jenderal Achmad Yani Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (809.341 KB)

Abstract

Background: Dengue hemorrhagic fever (DHF) is a major health problem in the community. According to WHO, 2.5-3 billion people were at risk of contracting DHF. InIndonesia, the incidence of DHF in 2013 was 90,245 people. One of the causes of DHF is a lack of awareness in performing routine activities such as 3M-Plus, a program to eradicate Aedes aegypti mosquito larvae. Objective:This research aimed to e x a m i n e t h e effect to health education about 3M-Plus program on knowledge and attitude to eradicate Aedes aegypti mosquito larvae in Candi Karang Sardonoharjo Ngaglik SlemanYogyakarta. Methods:This wasa quasi-experimental research with posttest only control group design.The number of samples in this study were 36 (18 intervention,18 control), which were selected using proportionate random sampling. Participants in the intervention g r o u p received two sessions of counseling regarding 3M-Plus program. Data were analyzed with Mann-Whitney test. Results: The level of knowledge and attitude of the intervention group was good after education session and lessin the control group. Mann- Whitney test obtained a p-value of.000<α0.05. Conclusion: There was an influence of health education about 3M-Plus program on knowledge and attitudes to eradicate Aedes aegypti mosquito larvae in Candi Karang Sardonoharjo Ngaglik Sleman Yogyakarta. Keywords:Health education,3M-plus program
HUBUNGAN STATUS EKONOMI KELUARGA DENGAN PERILAKU PENGOBATAN SENDIRI (SELF-MEDICATION) Utari, Dewi; Setiono, Wiwing
MEDIA ILMU KESEHATAN Vol 5 No 1 (2016): Media Ilmu Kesehatan
Publisher : Universitas Jenderal Achmad Yani Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (80.662 KB) | DOI: 10.30989/mik.v5i1.139

Abstract

Background: Health degree is an important component of health development. One of the indicators is morbidity rate. Based on National Health Survey in 2008, the number of morbidity rate is 33.24% where 65.59% of population applied self-medication to treat their health problems. Many factors influence people to use self-medication. Family economic status is suspected to be one of them. Objective: This study aimed to identify the correlation between family economic status and self-medication behavior. Methods: A quantitative cross sectional design study with retrospective approach was applied. Cluster random sampling technique was employed to 71 respondents. The Kendall Tau test was performed to analyze the data. The probability risk factors of self-medication was identified using odds ratio. Results: The family economic status were gained with 81.7% in high category and 15.5% in low category. The result of self-medication behavior showed 69% of the respondents often did self-medication, 15.5% rarely, and 15.5% never. The Kendall Tau correlation was 0,515 (p<0.05) and the odds ratio was 8,941. Conclusion: There is a moderate correlation between family economic status and self-medication behavior where the family with high economic status is more likely implement self-medication 8,941 times more than the one with low economic status. Keywords: Economic Status, Family, Behavior, Self-Medication
CONSTRUCTION OF MEANING OF TRANSFER PRICING IN THE STAKEHOLDER THEORY THROUGH THE RICOEUR HERMENEUTICAL APPROACH Utari, Dewi; Ludigdo, Unti; Achsin, M; Subekti, Imam
The International Journal of Accounting and Business Society Vol 27, No 1 (2019): The International Journal of Accounting and Business Society
Publisher : Accounting Department,

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.ijabs.2019.27.1.1

Abstract

This study seeks to find the meaning of transfer pricing of tax actors, namely Taxpayers and tax authorities, as well as tax consultants on tax disputes in Indonesia. The study was conducted using an interpretive approach and Ricoeur hermeneutical methods. Ricoeur's hermenutics method is carried out through three stages of analysis, namely the semantic stage, the reflection stage, and the existential stage. Analysis was carried out on the text, both written and unwritten. The written text is in the form of tax regulations related to transfer pricing, while the unwritten text is a dialogue in the transfer pricing dispute trial in the tax court and the results of interviews with taxpayers and tax consultants. Based on the three stages of Ricoeur hermeneutical analysis, the meaning of transfer pricing was obtained from three perspectives, namely the Taxpayer's perspective that interpreted transfer pricing as an effort to maximize company profits, whereas from the tax authority perspective transfer pricing was a potential loss of state revenue. In addition, the meaning of transfer pricing was also found from the perspective of a tax consultant as a form of the company's business strategy. The meaning of transfer pricing is then constructed in a stakeholder theoretical framework. Keywords:    transfer pricing, hermeneutics, Ricoeur, company profits, state revenues, tax avoidance, and stakeholders.
Co-Authors Achsin, M Imam Subekti Setiono, Wiwing Tri Utami, Asih Unti Ludigdo Warseno, Agus