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PENGARUH PROSPEK KEUANGAN DAN AUDIT TENURE TERHADAP PENERBITAN OPINI AUDIT GOING CONCERN Annisa Rahmawati; Achmad Daengs Gatot Soeherman
Jurnal Riset Akuntansi Vol 19 No 1 (2020): Jurnal Riset Akuntansi Aksioma, Juni 2020
Publisher : Jurusan Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/aksioma.v19i1.87

Abstract

This study aims to provide empirical evidence and analyze the effect of the company's financial prospects (consisting of elements of profitability, liquidity, and solvency) and audit tenure on the issuance of going concern audit opinion. This research is a descriptive quantitative research. The population in this study are companies listing on the Indonesia Stock Exchange in the 2014-2018 period. The sample in this study were companies listing on the IDX during that period and experiencing a downward trend in financial prospects. The data used are secondary data obtained from financial statements from the IDX website. The statistical analysis method for testing hypotheses in this study is logistic regression. From the hypothesis testing conducted, the results of statistical testing of this study indicate that solvency is a factor that significantly influences the giving of going concern audit opinion. This indicates that the higher the solvency ratio, the higher the company's expectations for continuing and the lower the probability for the company to accept going-concern audit opinions. Keywords: Liquidity, Profitability, Solvency, Tenure, Goingconcern.
Understanding Responsibility Accounting at KUD BATU Annisa Rahmawati; Ari Kamayanti
Jurnal Ilmiah Mahasiswa FEB Vol 3, No 2: Semester Genap 2014/2015
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

This thesis aims to understand and to gain understanding of the responsibility accounting and itspractice at the KUD BATU of Batu city. Qualitative methods are employed through in-depthinterviews to three actors of KUD BATU who have served as the core committee and have beenworking in KUD BATU for more than 36 years. The results of the interviews are used in this studyin order to obtain valid and accurate data. This study examines issues related to theinterpretation of responsibility accounting and its implementation in KUD BATU. Since 2005,KUD BATU had been implementing responsibility accounting. The organizational structure ofKUD BATU was already satisfying. The effective budgeting and cooperation had alreadyseparated controllable and uncontrollable costs, but the accountability reports writing did notinvolve lower management. The perpetrators of KUD BATU interpreted that responsibilityaccounting was essential for KUD BATU because it provided accurate transaction / financialstatements. Since the implementation of responsibility accounting systems, the financial system ofKUD BATU had been more orderly, structured, and consistent. More effective budgeting andaccountability reports were created to provide income that could increase the make milkproduction of KUD BATU.Key Word: Responsibility accounting, organization structure, planning, implementation,reporting.
PENGGUNAAN MEDIA LECTORA INSPIRE X.6 UNTUK MENINGKATKAN HASIL BELAJAR AKUNTANSI SISWA SMK MA’ARIF 1 Annisa Rahmawati; Isroah Isroah
Jurnal Pendidikan Akuntansi Indonesia Vol 11, No 2 (2013): Jurnal Pendidikan Akuntansi Indonesia
Publisher : Universitas Negeri Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (91.323 KB) | DOI: 10.21831/jpai.v11i2.1694

Abstract

Penelitian ini bertujuan untuk meningkatkan Hasil Belajar Akuntansi siswa kelas X AK 2 SMK Ma’Arif 1 Ngluwar Magelang Tahun Ajaran 2012/2013 menggunakan Media Lectora Inspire X.6. Penelitian ini merupakan penelitian tindakan kelas (Classroom Action Research) dengan subjek penelitian siswa kelas X AK 2 SMK Ma’Arif 1 Ngluwar, Magelang sebanyak 28 siswa yang terdiri dari dua siklus, setiap siklusnya memiliki empat langkah yaitu perencanaan, pelaksanaan, pengamatan, dan refleksi. Teknik pengumpulan data menggunakan observasi, tes, dan dokumentasi. Teknik analisis data yang digunakan adalah statistik deskriptif dengan persentase. Hasil penelitian menunjukkan bahwa Penggunaan Media Lectora Inspire X.6 dapat meningkatkan Hasil Belajar Akuntansi siswa kelas X AK 2 SMK Ma’Arif 1 Ngluwar Magelang tahun ajaran 2012/2013 yang dibuktikan dengan adanya peningkatan hasil belajar, pada siklus I, yaitu terjadi peningkatan sebesar 60,7% dari data pre test 17,86% dan post test 78,56%. Peningkatan sebesar 64,29% juga terjadi pada siklus II dengan hasil pre test 28,57% dan post test 92,86%. Dari data tersebut dapat diketahui bahwa hasil belajar meningkat sebesar 14,3% yang dihitung dari hasil belajar pada post test siklus I sebesar 78,56% meningkat pada siklus II menjadi 92,86%. Kata kunci: Lectora Inspire X.6, Hasil belajar Akuntansi
Residu Deltamethrin Terlacak pada Hati Ayam Pedaging yang Dipasarkan di Yogyakarta (DETECTION OF DELTAMETHRIN RESIDUE IN BROILER LIVER TRADED IN YOGYAKARTA) Gagak Donny Satria; Agustina Dwi Wijayanti; Puspa Wikan Sari; Dwi Cahyo Budi Setiawan; Nisa Hakimah; Annisa Rahmawati
Jurnal Veteriner Vol 15 No 1 (2014)
Publisher : Faculty of Veterinary Medicine, Udayana University and Published in collaboration with the Indonesia Veterinarian Association

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (121.938 KB)

Abstract

The consumer assurance to get safe, hygienic, whole, and halal food is an important concern. Analysisof chemical residue is one of some ways  to examine food safety. The objective of this research was to detectdeltamethrin residue in broiler liver sold in Yogyakarta, Indonesia. The isocratic HPLC method was usedin this research, using Shimadzu 6.1, 80% of Acetonitrile in Aquabides as mobile phase, with 1ml/minutesof flow rate. C-18 was used as column and the wavelength of UV-Vis detector was 270 nm. The result of theresearch was get from HPLC’s analyses. Deltamethrin’s peak area would be presented in retention time 8-12minutes with specific profile of curve. The result of the research showed that deltamethrin was positivelydetected in 13 broiler livers. It’s concluded that broiler livers that sold in Yogyakarta are detected to containdeltamethrin-contaminated.
STRUCTURAL VECTOR AUTOREGRESSIVE UNTUK ANALISIS DAMPAK SHOCK NILAI TUKAR RUPIAH TERHADAP DOLAR AMERIKA SERIKAT PADA INDEKS HARGA SAHAM GABUNGAN Annisa Rahmawati; Di Asih I Maruddani; Abdul Hoyyi
Jurnal Gaussian Vol 6, No 3 (2017): Jurnal Gaussian
Publisher : Department of Statistics, Faculty of Science and Mathematics, Universitas Diponegoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (603.364 KB) | DOI: 10.14710/j.gauss.v6i3.19302

Abstract

Instability and depreciation of the rupiah be a motivating factor for investors to pull out a portfolio in Indonesia. The weakening of rupiah led to a decline in investor demand for stocks. Measurement of stock price fluctuations or portfolio using the Composite Stock Price Index (CSPI). The exchange rate and CSPI is a sensitive macroeconomic variables affected by shock and it takes restriction of macroeconomic structural model. Based on this, Structural Vector Autoregressive (SVAR) model is used. The purpose of this thesis is to analyze the impact of the exchange rate shock on CSPI through the description of Structural Impulse Response Function and Structural Variance Decomposition modeling based on a restriction on SVAR. SVAR also called the theoretical VAR used to respond to criticism on the VAR model where necessary the introduction of restrictions on economic models. By using daily data exchange rate of the rupiah against the US dollar and CSPI from January 2013 to December 2016 acquired the VAR model is stable and meets the white noise assumption as the basis for modeling residual SVAR and has a short-term restriction. The response of CSPI from the impact of the shock rupiah exchange rate is likely to experience an increase, while the response to the shock CSPI itself is fluctuating but tends to decrease. Patterns proportion shock effect on the exchange rate is increasingly rising stock index in the period of time, whereas the effect of the shock CSPI itself getting down on each period of time. Keywords : exchange rate, CSPI, SVAR, Structural Impulse Response Function, Structural Variance Decomposition
IDENTIFIKASI CURAH HUJAN EKSTREM DI KOTA SEMARANG MENGGUNAKAN ESTIMASI PARAMETER MOMEN PROBABILITAS TERBOBOTI PADA NILAI EKSTREM TERAMPAT (Studi Kasus Data Curah Hujan Dasarian Kota Semarang Tahun 1990-2013) Annisa Rahmawati; Agus Rusgiyono; Triastuti Wuryandari
Jurnal Gaussian Vol 3, No 4 (2014): Jurnal Gaussian
Publisher : Department of Statistics, Faculty of Science and Mathematics, Universitas Diponegoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (553.692 KB) | DOI: 10.14710/j.gauss.v3i4.8067

Abstract

The methods used to analyze extreme rainfall is the Extreme Value Theory (EVT). One of the approaches of EVT is the Block Maxima (BM) which follows the distribution of Generalized Extreme Value (GEV). In this study, the dasarian rainfall data of 1990-2013 in the Semarang City is divided based on block monthly and the month examined are October, November, December, January, February, March and April. The resulted blocks are 24 with 3 observations each block. Estimated parameter of form, location and scale are obtained by using the method of Probability Weight Moments (PWM). The result of this study is January has the greatest occurrence chance of extreme value with the value of estimated parameter of form 0,3840564, location 138,8152989 and scale 68,6067117. In addition, the alleged maximum value of dasarian rainfall obtained in a period of 2, 3, 4, 5 and 6 years are 243,45753 mm, 308,23559 mm, 357,26996 mm, 397,96557 mm and 433,28889 mm. Keywords: rainfall, Extreme Value Theory, Block Maxima, Generalized Extreme Value, Probability Weight Moments
TEKNIK PENGOMPOSAN KERTAS BEKAS DAN LIMBAH ORGANIK RUMAH TANGGA MENGGUNAKAN STARTER CAIRAN RUMEN SAPI Annisa Rahmawati
Jurnal Biologi dan Pembelajarannya (JB&P) Vol 4 No 2 (2017): JURNAL BIOLOGI DAN PEMBELAJARANNYA (JB&P) OKTOBER 2017
Publisher : Universitas Nusantara PGRI Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/jbp.v4i2.929

Abstract

Limbah organik, termasuk didalamnya limbah rumah tangga, mengandung kadar air,karbohidrat, protein dan lemak yang tinggi sehingga mudah mengalami proses pembusukan. Sedangkankertas bekas merupakan materi organik yang mengandung lignin dan selulosa tinggi, sehingga dapatdidekomposisi lebih cepat dengan bantuan mikroba. Sementara itu, rumen ruminansia mengandungbanyak mikroba, terutama mikroba selulolitik yang menghasilkan enzim selulase untuk memecahselulosa. Kompos merupakan bahan organik yang telah mengalami dekomposisi dengan bantuanmikroba di dalamnya. Secara alami, proses pematangan kompos memerlukan waktu yang sangat lamasehingga memerlukan teknologi dengan bantuan manusia untuk mengatasinya. Penelitian inimenggunakan campuran kertas bekas bertinta dan limbah organik rumah tangga dengan perbandingan1:1 sebanyak 833 gram dengan penambahan cairan rumen sapi sebanyak 0%, 20%, 30% dan 50%sebanyak 3,6 liter. Proses pengomposan dilakukan secara anaerobik. Hasil penelitian menunjukkanbahwa penambahan aquades pada kompos dapat menekan suhu di kisaran 28,2 – 31,2C danmenyebabkan proses degradasi pada kondisi anaerobik. Pemberian cairan rumen sapi yang diinkubasidengan menggunakan buffer fosfat pH 7 dapat membuat pH kompos kertas bekas dan limbah organikrumah tangga menjadi mendekati netral yaitu berkisar antara 6,5 – 7. Sedangkan kontrol tanpapenambahan rumen sapi dan buffer fosfat memiliki pH lebih asam yaitu 5,5. Massa kompos yangdihasilkan paling tinggi pada kontrol sedangkan yang terendah adalah perlakuan 20%. Hal iniberbanding terbalik dengan lindi yang dihasilkan, volume yang terbanyak pada perlakuan 20% danterendah adalah kontrol. Kata Kunci: kompos, kertas bekas, limbah organik, dan cairan rumen sapi.
PENGGUNAAN ARANG AKTIF, ARANG TONGKOL JAGUNG, PGPR DAN CAIRAN RUMEN SAPI PADA PROSES PRA PENGOMPOSAN KERTAS BEKAS BERTINTA Annisa Rahmawati; Hesti Kurniahu; Sriwulan Sriwulan
BIOSEL (Biology Science and Education): Jurnal Penelitian Science dan Pendidikan Vol 10, No 1 (2021): BIOSEL (Biology Science and Education): Jurnal Penelitian Science dan Pendidika
Publisher : INSTITUT AGAMA ISLAM NEGERI AMBON

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (262.995 KB) | DOI: 10.33477/bs.v10i1.1305

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Proses pengomposan kertas bekas bertinta dapat dilakukan karena kertas bekas bertinta memiliki kandungan materi organik berupa selulosa, hemiselulosa, lignin dan senyawa abu. Namun tidak seperti bahan organik lainnya kertas bekas bertinta telah mengalami berbagai proses kimia dalam pembuatannya sehingga perlu dilakukan perlakuan perendaman terlebih dahulu untuk menurunkan kandungan berbagai bahan kimia. Dalam hal ini kertas bekas bertinta direndam dengan aquades yang ditambahkan dengan arang aktif, arang tongkol jagung, PGPR dan cairan rumen sapi. PGPR ini selanjutnya ditambahkan buffer fosfat pH 7 dan diinkubasi selama 7 hari pada suhu ruang tanpa terkena cahaya matahari. Cairan rumen sapi diambil di RPH Jenu di Kabupaten Tuban, cairan ini diambil langsung setelah sapi dipotong dan dimasukkan kedalam termos selanjutnya ditambahkan buffer fosfat pH 7 dan diinkubasi selama 7 hari pada suhu ruang dan tidak terkena cahaya matahari. Pemberian arang aktif, arang tongkol jagung dan PGPR dapat dilakukan pada proses pra pengomposan kertas bekas bertinta dengan starter cairan rumen sapi tanpa menyebabkan terjadinya fluktuasi pH dan suhu
ANALISIS IMPLEMENTASI PENGINTEGRASIAN PELAYANAN KESEHATAN TRADISIONAL DI PUSKESMAS HALMAHERA KOTA SEMARANG Annisa Rahmawati; Sutopo Patria Jati; Ayun Sriatmi
Jurnal Kesehatan Masyarakat (Undip) Vol 4, No 1 (2016): JANUARI
Publisher : Fakultas Kesehatan Masyarakat Universitas Diponegoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (111.962 KB) | DOI: 10.14710/jkm.v4i1.11573

Abstract

Government  wants to integrate traditional health care in the healthcare system, then some of the regulatory framework published. Including Permenkes no. 1109 tahun 2007, Kepmenkes no. 121 tahun 2008 and PP no 103 tahun 2014. The Government is also targeting the implementation of the integration of traditional health care in the Ministry of Health Strategic Plan 2015 - 2019, with indicators 15% Health Center organizes traditional medicine at 2015. In Semarang until mid 2015 only 3%(1) Public health center implement the integration of traditional health services which is Halmahera Health center.This study aimed to analyze the implementation of the integration of traditional health services in Puskesmas Halmahera Semarang. This research is a descriptive study using a qualitative approach. Collecting data with in-depth interviews. The informants are health workers implementing the integration of traditional health services in Halmahera Health center, Section Head of Pharmaceuticals, Food Beverage and Health Supplies, Head of Health Services Semarang City Health Office, Pharmaceutical and Food Supervisory Staff BPOM.Research shows the Halmahera health centers and DKK do not yet know the policy indicators, Nurses do not have SBRTPKA (Proof of Registration Complementary Alternative Healers)   and STTPKA (Letter of Complementary Alternative Healers Task Force) because of they does not know how to get SBRTPKA and STTPKA. There is no separate room for acupressure, there is no allocation funds for the program, they do not have Standard Operating Procedures. There are to high workload for nurse, doctors rarely suggest acupressure. Semarang do not have regulatory about alternative complementary medicine. The society has the will to utilize traditional health care, but they have objections about the cost of traditional health care utilization
The Construction of Body Image Scale in Early Adult Women Prayogo Agus Kuncoro; Savara Salsabila; Elysa Diana Puspitasari; Annisa Rahmawati; Dewi Agus Cahyani; Fredirikus Bayu Kurniawan; Aftina Nurul Husna
Prosiding University Research Colloquium Proceeding of The 14th University Research Colloquium 2021: Bidang MIPA dan SOSHUM
Publisher : Konsorsium Lembaga Penelitian dan Pengabdian kepada Masyarakat Perguruan Tinggi Muhammadiyah 'Aisyiyah (PTMA) Koordinator Wilayah Jawa Tengah - DIY

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (519.262 KB)

Abstract

The purpose of this research is to develop the right instrument to measure body image.Body image is a picture held in the mind of an individual about the size, shape, andindividual feelings about the characteristics and body parts that make up the individual.In McCabe's theory, there are five dimensions/aspects of body image: Body ImageImportance, Body Concealment, Body Improvement, Social Physicue Anxiety, AppearanceComparison. The participants involved in the scale trial that the researchers conductedwere 60 participants. Data was collected through an online survey. The samplingtechnique used was non-random sampling with Snowball-Sampling. Psychometric testresults show that, the value of Cronbach's Alpha which shows the number 0.909 out of 20items, which means this measuring instrument has good reliability. Correlation Item-TotalStatistics shows the correlation between one item and another item is more than 0.30.