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All Journal Jurnal Online Mahasiswa (JOM) Bidang Keguruan dan Ilmu Pendidikan Jurnal Ilmu Ternak dan Veteriner Jurnal Ilmu Kesehatan Holistik Jurnal Kesehatan JURNAL ILMIAH M-PROGRESS Jurnal Perikanan Kajian Bisnis STIE Widya Wiwaha The International Journal of Business Review (The Jobs Review) Jurnal Riset Akuntansi Aksioma Jurnal Matematika UNAND Buletin SWIMP Jurnal Abdimas Independen Jurnal Riset Mahasiswa Akuntansi
Widia Astuti
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Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Mathematics Nursing Public Health Social Sciences Veterinary

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PENGARUH PROFITABILITAS, UMUR PERUSAHAAN DAN UKURAN PERUSAHAAN TERHADAP KETEPATAN WAKTU PENYAMPAIAN LAPORAN KEUANGAN PERUSAHAAN Widia Astuti; Teguh Erawati
Kajian Bisnis Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha Vol 26 No 2 (2018): JURNAL KAJIAN BISNIS
Publisher : Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (194.029 KB) | DOI: 10.32477/jkb.v26i2.108

Abstract

Financial information will have benefits if delivered on time to the wearer who is closely related to the agency theory (agency theory) where in the theory of this agency explained that the owner oversees the agency (employee) to perform more efficient performance. The value of timeliness of financial reporting is important for the level of benefit of the report. This study aims to test the profitability, age of the company and the size of the company to the timeliness of corporate financial reporting. The sample of this study consists of 13 food and beverage companies with 65 financial report data listed on the Stock Exchange 2012-2016. To test the hypothesis, used secondary data with purposive sampling method. Data analysis techniques used logistic regression analysis. After the data in the analysis, found that the profitability variable has a significance value of 0.045 means that the hypothesis X1 positive effect on timeliness of corporate financial reporting due to the significance value less than 0.05. Variable of company age have significance value equal to 0,066 and company size have significance value equal to 0,412 meaning hypothesis X2 and X3 have no effect to variable Y because significance value greater than 0,05.
PENGARUH KESESUAIAN KOMPENSASI, PENERAPAN SISTEM INFORMASI AKUNTANSI DAN EFEKTIVITAS PENGENDALIAN INTERNAL TERHADAP KECENDERUNGAN KECURANGAN AKUNTANSI Animah SE; Widia Astuti; Handri Amin Effendi
Jurnal Riset Akuntansi Vol 17 No 2 (2018): Aksioma - Accounting Journal Research, Desember 2018
Publisher : Jurusan Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/aksioma.v17i2.39

Abstract

This research is conducted to find out the test result of influence of compensation compatibility, application of accounting information system and effectiveness of internal control to tendency of accounting fraud on travel in mataram city. The population in this study as many as 194 employees and the sample used as many as 122 employees are determined by using purposive sampling method. Hypothesis testing method used is multiple linear regression analysis. The result shows that the application of accounting information system has a positive effect on the tendency of accounting fraud. While the comensation compatibility and effectiveness of the internal control does not positively affect the tendency of accounting fraud.
COST SYSTEMS PENDEKATAN ACTIVITY BASED COSTING: STUDI KASUS USAHA TEMBAKAU VIRGINIA LOMBOK Widia Astuti; Animah
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.v19i1.95

Abstract

Lombok memiliki komoditas unggulan pertanian yaitu tembakau jenis Virginia. Kapasitas produksi tembakau di Lombok mampu memenuhi 80% kebutuhan nasional. Anomali cuaca, jumlah hasil panen dan harga beli oleh perusahaan rokok tahun sebelumnya mengakibatkan fluktuasi harga beli. Seringkali petani mengalami kerugian karena kekurangan informasi terutama disebabkan karena tidak ada pencatatan biaya produksi. Tujuan penelitian untuk mendeskripsi sistem biaya produksi pendekatan ABC sebagai bahan pengambilan keputusan. Lokasi penelitian di Kecamatan Sakra, Lombok Timur. Perolehan data penelitian dilakukan dengan wawancara dan observasi. Hasil penelitian menunjukkan bahwa pada pemrosesan batch 1 dan 2, pengusaha pengeringan tembakau mengalami kerugian. Pengusaha mengalami keuntungan setelah pemrosesan batch 3 dan seterusnya. Secara agregat, usaha pengeringan tembakau memberikan manfaat ekonomi bagi warga Lombok.
Improvement of nutritive value of acacia mangium bark by alkali treatment Elizabeth Wina; Toto Toharmat; Widia Astuti
Jurnal Ilmu Ternak dan Veteriner Vol 6, No 3 (2001): SEPTEMBER 2001
Publisher : Indonesian Center for Animal Research and Development (ICARD)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (156.111 KB) | DOI: 10.14334/jitv.v6i3.237

Abstract

Bark, especially from Acacia mangium is a by-product from wood processing industries that commonly found in Indonesiaand in big amount will cause environmental problems. One of the alternatives to utilize bark is for animal feed. The aims of this experiment are to improve the nutritive value of bark by alkali treatments (urea and sodium hydroxide) and to determine the level of substitution of elephant grass by bark. The experiment consisted of 3 in vitro studies and 1 in sacco study. In vitro studies consisted of 1) the use of urea or NaOH by wetting and incubation-method, 2) the use of different concentration of Na OH (0-4%) by soaking method, 3) determination of substitution level of elephant grass by treated bark. In sacco study was conducted at 0, 6, 12, 24, 48 and 72 hours of incubation to compare the degradation of treated bark to elephant grass. The results show that urea treatment did not improve DM or OM digestibilities of bark. Soaking bark in 4% NaOH solution was more effective than wetting and incubation-method in improving in vitro digestibility. (49.26% vs19.56% for soaking and dry-method, respectively). In sacco studyl shows that treated bark had a very high solubility at 0 hour incubation but the degradation at 72 hours incubation was not significantly different from that of 0 hour incubation. The gas produced at in vitro study of treated bark was very low indicated that there was no degradation of bark at all. The level of substitution of elephant grass by treated bark up to 30% gave a non-significant digestibility value to that of 100% elephant grass. In conclusion, bark after tannin-extraction was a better feedstuff for animal feed. The soaking method in 4% NaOH solution improved the digestibility of bark significantly and the level of substitution of elephant grass by treated bark was 30%.   Key words: Bark, acacia mangium, urea, sodium hydroxide, digestibility
PENERAPAN MODEL PEMBELAJARAN KOOPERATIF TIPE NHT UNTUK MENINGKATKAN HASIL BELAJAR IPS SISWA KELAS IV SDN 001 SIMPANG KANAN KECAMATAN SIMPANG KANAN KABUPATEN ROKAN HILIR Widia Astuti; Mahmud Alpusari; Hendri Marhadi
Jurnal Online Mahasiswa (JOM) Bidang Keguruan dan Ilmu Pendidikan Vol 5, No 1 (2018): WISUDA APRIL 2018
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Keguruan dan Ilmu Pendidikan

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Abstract: This research is motivated by the fact that science student learning outcomes appear to be low and there stiil many student who have not reached the KKM. Of the 26 students only 5 students (20%) which reached the KKM. And 21 student. This research is a clasroom action research conducted in class IV SDN 001 Simpang Kanan. Research instrument consisted of a learning Tool used in this research is guided by the education Unit Level Curruculum (SBC), known as curriculum 2006 learning device cinsist of a syllabus,lesson plans, student worksheets and observation sheet. The first meeting for the first cycle of activity the teacher with an average teacher activity was absorved on the second cycle increased compared with the cycle I. At the first meeting I cycle average teacher aktivity 62,5% in the category enough, at the second meeting of the average activity teachers increased to 66,67% also in the category enough at the first meething of the second cycle the average activity of 83,33% of teacher with good category and the second meeting with an average activity of 95,83% in the category of very good. The first meeting of the first cycle an average of 58,33% of student activity with enough categories,at the second meeting of the average activity increased to 66,67% in enough category. At the first meeting of the second cycle an average of 83,33% of student activity in the good category ant the scond meeting increased compared with the previous meeting by an average of91,67% of student activity with very good category. Student learning outcomes after initial data of student worth over KKM only 5 people after the first cycle an increase of up to 15 people after the second cycle to be increased up to 20 people Similarly, the average value average student classically obtained at baseline and after just 57,88 I cycle to increase by an average of 70,7 and in the second cycle to be increased to 80,19. This means that the classical value obtained student has above KKM has been determined.Keywords: Learning Model of Cooverative Tipe NHT, Learning outcomes IPS
PENGARUH AROMATERAPI PEPPERMINT TERHADAP TINGKAT KECEMASAN PERAWAT DI MASA PANDEMI COVID 19 Widia Astuti; Desi Nurseha Meirita; Tety Novianty
coba Vol 9 No 2 (2021): Mei 2021
Publisher : Akademi Keperawatan Dharma Husada Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32831/jik.v9i2.318

Abstract

Pendahuluan : Sindrom Pernafasan akut virus corona 2 (SARS-CoV-2), merupakan penyebab penyakit coronavirus (COVID-19), telah mencapai status pandemi. Kecemasan merupakan respon yang tepat terhadap ancaman, tetapi kecemasan dapat menjadi abnormal apabila tingkatannya tidak sesuai dengan porsi ancamannya ataupun datang tanpa adanya sebab tertentu. Penelitian ini bertujuan untuk menganalisis pengaruh aromaterapi pepermint pada perawat di masa pandemi covid 19 di RS PMI Kota Bogor Tahun 2020. Metode: Rancangan penelitian yang digunakan pada penelitian ini adalah Quasi eksperimental dengan desain One Group pretest posttest, jumlah sampel dalam penelitan ini berjumlah 30 responden dengan teknik sampel purposive sampling. Pengumpulan data diperoleh melalui penyebaran kuesioner. Hasil: berdasarkan hasil stattistik Uji T, dari 30 responden, didapatkan hasil P Value 0,000 < α (0,05) dengan nilai rata - rata tingkat kecemasan sebelum diberikan terapi peppermint sebesar 56,50±1,39 sedangkan sesudah diberikan terapi peppermint mengalami penurunan menjadi 46,57±1,18 yang artinya ada pengaruh Pengaruh Aromaterapi Peppermint Terhadap Tingkat Kecemasan Perawat Di Masa Pandemi Covid 19 Diskusi: Ada efek diantara keduanya Aromaterapi Peppermint Terhadap Tingkat Kecemasan Perawat Di Masa Pandemi Covid 19 Kata Kunci: Aromaterapi, Tingkat kecemasan, Covid 19, peppermint
PEMBUKTIAN RUMUS BENTUK TUTUP BEDA MUNDUR BERDASARKAN DERET TAYLOR Widia Astuti
Jurnal Matematika UNAND Vol 6, No 1 (2017)
Publisher : Jurusan Matematika FMIPA Universitas Andalas Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25077/jmu.6.1.168-176.2017

Abstract

Abstrak. Pada makalah ini dibahas pembuktian matematis dari rumus bentuk tutup beda mundur berdasarkan deret Taylor untuk menghampiri turunan pertama dari fungsi f(x) di x = x. Pembuktian rumus bentuk tutup tersebut menggunakan sifat-sifat determinanmatriks Vandermonde dan beberapa manipulasi aljabar.Kata Kunci: Rumus beda mundur, deret Taylor, matriks Vandermonde
FAKTOR-FA1CTOR YANG BERHUBUNGAN DENGAN KUNJUNGAN IBU HAMM DALAM ANTENATAL CARE DI PUSKESMAS ICENALI LAMPUNG BARAT Eka Yudha Chrisanto; Widia Astuti
Holistik Jurnal Kesehatan Vol 12, No 4 (2018)
Publisher : Program Studi Ilmu Keperawata Fakultas Ilmu Kesehatan Universitas Malahayati

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (538.82 KB) | DOI: 10.33024/hjk.v12i4.646

Abstract

THE EFFECT OF USING BRAINSTORMING STRATEGY ON SELF-CARE BEHAVIORS AMONG PATIENTS WITH CONGESTIVE HEART FAILURE Background: Congestive heart failure is disease with incidence who were is increased yearly, the disease can caused another complicated. This Conditions caused clients and families lack of knowledge about the disease and self-care of congestive heart at home. Self care understanding was important to be given. Brainstorming education is a method that can improve patients' knowledge.Purpose: The Objective these study to determine the effect of brainstorming educational methods to self care of patients with congestive heart failure at heart polyclinic ward.Methods: This study used a quasi eksperimen pre and post-test with control group, with 30 respondents consisting the intervention group and the control group. The average score of self-care after treatment in the intervention group increased.Results: It was significant difference on average self-care intervention group after brainstorming educational methods (p = 0.000 ).There is no relationship between the gender (p = 0.095) and educational level (p= 0.726) with self care. While self-care will increase after brainstorming educational methods and controlled by age (0.016). Brainstorming educational methods can improve self care in clients congestive heart failure, expected to be applied in nursing services, especially patients with congestive heart failurePendahuluan: Congestive heart failure merupakan penyakit yang angka kejadianya cenderung meningkat dari tahun ketahun, penyakit ini menyebabkan komplikasi yang cukup serius. Kondisi yang menyebabkan terus memburuk disebabkan karena kurangnya pengetahuan klien dan keluarga tentang penyakit congestive heart failure dan self care di rumah. Pemahaman terhadap self care sangat penting. Edukasi brainstroming merupakan metode yang dapat meningkatkan pengetahuan klien.Tujuan: Penelitian ini bertujuan untuk mengetahui pengaruh metode edukasi brainstorming terhadap self care klien congestive heart failure diruang poli jantung.Metode: Penelitian ini menggunakan desain quasi ekperimenpre and post test with control group, dengan jumlah sampel sebanyak 30 responden yang terdiri dari kelompok intervensi dan kelompok kontrol. Rata-rata skor self care setelah perlakuan pada kelompok intervensi mengalami peningkatan.Hasil: Diperoleh adanya perbedaan yang signifikan rata-rata self care kelompok intervensi setelah dilakukan metode edukasi brainstorming dengan (p= 0,000). Tidak ada hubungan antara jenis kelamin (p=0,095) dan tingkat pendidikan (p=0,726) dengan self care. Sedangkan self care akan meningkat setelah dilakukan metode edukasi brainstorming dan dikontrol oleh usia (0,016). Metode edukasi brainstorming dapat meningkatkan self care pada klien congestive heart failure, diharapkan dapat diterapkan di pelayanan keperawatan terutama pasien yang mengalami congestive heart failure. 
PENINGKATAN PENGELOLAAN KEUANGAN BERBASIS EXCEL PADA BADAN USAHA MILIK DESA Animah; Widia Astuti; Robith
Buletin SWIMP Vol 1 No 02: November 2021
Publisher : Politeknik Kelautan dan Perikanan Sorong

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (462.72 KB) | DOI: 10.15578/bs.v1i02.10

Abstract

Giri Sasak Village is one of the new expansion villages where the majority of the people are farmers, therefore the community's spending pattern is at harvest time they will spend more on basic needs, while daily needs are almost said to be no expenditure. However, when there are non-routine expenses, such as marriage, death, and circumcision, they tend to owe money to moneylenders. However, this does not have a better impact on society. Thus, the existence of BUMDes is very helpful in meeting the needs of the community. Based on observations, BUMDes managers do not understand properly how to manage finances properly. To improve the financial management of the Giri Sasak Village BUMDes, the service team conducted training and mentoring for the Giri Sasak Village BUMDes regarding how to manage finances with an excel-based information system.
Islamic Social Reporting Disclosure on Manufacturing Companies in the Jakarta Islamic Index and Bursa Malaysia 2016-2020 A. Jajang W. Mahri; Juliana Juliana; Suci Aprilliani Utami; Widia Astuti
The International Journal of Business Review (The Jobs Review) Vol 5, No 1 (2022): The International Journal of Business Review. June 2022
Publisher : Fakultas Pendidikan Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/tjr.v5i1.61469

Abstract

To gain knowledge and analyze the factors that influence the disclosure of Islamic Social Reporting. And to find out the comparison of the breadth and informativeness of annual reports from manufacturing companies listed on the Jakarta Islamic Index and Bursa Malaysia. This research design uses a causality description technique with a quantitative approach. This study used a purposive sampling technique to determine the sample used in this study. The data analysis technique used in this research is panel data regression analysis technique using an analytical tool in the form of the Eviews version 10. The results show that the level of liquidity, leverage and company age have a positive and significant effect, while the level of profitability and the size of the board of commissioners do not. significant effect on the disclosure of Islamic Social Reporting. Based on each variable, it shows that the Jakarta Islamic Index is superior to the level of disclosure of Islamic Social Reporting, the level of profitability, and the level of leverage. Meanwhile, Bursa Malaysia only excels in terms of liquidity. For the size of the board of commissioners and the age level of the company, both the Jakarta Islamic Index and Bursa Malaysia yield the same results, which have met the standards of their respective provisions. The application of the disclosure of the Islamic Social Reporting Index in the annual reports published by manufacturing companies becomes more extensive, informative and pays attention to sharia compliance as a form of responsibility to Allah SWT and humans. This research is a direct study of the influence of the factors that influence the disclosure of Islamic Social Reporting, as well as comparing the two countries. These results show that the Jakarta Islamic Index is better and informative regarding the content of annual report publications based on the Islamic Social Reporting Index compared to Bursa Malaysia.
Co-Authors A. Jajang W. Mahri Animah Animah SE Ardi Eko Baiq Anggun Hilendri L Baiq Anggun Hilendri Lestari Buana Basir Buana Basir D. Tialurra Della Nabila Desi Nurseha Meirita Eka Yudha Chrisanto Elizabeth Wina Endang Sri Pujiani Handri Amin Effendi Hendri Marhadi Heriansah, Heriansah Imran Lapong Imroatus Sholehah Juliana Juliana Mahmud Alpusari Robith Teguh Erawati Tety Novianty Toto Toharmat Utami, Suci Aprilliani Yogi Firman Hadi Yulia Irma Suriyani