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ANALISIS PERSEPSI KEMUDAHAN PENGGUNAAN DAN PERSEPSI KEGUNAAN TERHADAP PENGGUNAAN STANDAR AKUNTANSI KEUANGAN ENTITAS TANPA AKUNTABILITAS PUBLIK PADA KOPERASI DI SEMARANG Imam Setijawan; Rina Permatasari
Jurnal Bisnis dan Ekonomi Vol 21 No 2 (2014): vol. 21 no. 2 EDISI SEPTEMBER 2014
Publisher : Fakultas Ekonomika dan Bisnis, Universitas Stikubank

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (153.63 KB)

Abstract

The purpose of this study was to determine the perceptions that influence the use of SAK ETAP Cooperative in Semarang . In this study analyzed the perceptions of the ease and usability of Financial Accounting Standards Entities Without Public Accountability in Cooperative in Semarang , due to the change in the accounting standard perceptions related to the understanding of the use of financial accounting standards have a very high influence in the adoption of Financial Accounting Standards Entities without Public Accountability. The population in this study are employees and managers Cooperative in Semarang . The population consisted of 100 people . The sample was as much as its population . which amounted to 21 cooperatives . Sources of data and methods of data collection using case studies and census by providing kuosioner to the informant . The analysis in this study using multiple linear regression to determine the effect of each variable. The results of the test with SPSS , using multiple linear regression equation Y = -8.504 + obtained 0.670 X1 - 0.957 X2 + 0.399 X3 + 0.818 X4 - X5 0.062 + ε .Perception variables known tends to be that the stronger the influence of perceptions of readiness it will tend to the higher use of SAK ETAP . Understanding the perception variables, tends to be weakened the influence of perceptual understanding of the information is likely to be increasingly weak use of SAK ETAP . Variable perceived ease of use in mind , tend to that variable perceived ease of use has a positive influence on the use of SAK ETAP . Variables perceived usefulness , usability perception tends to be that the variable has a positive influence on the use of SAK ETAP . Perception variable presentation of financial statements known -0.062 is negative , tends to be that the weaken the influence of the perception of the financial statements will tend to become weaken use of SAK ETAP . Keywords : SAK ETAP , Cooperative , Perception .
Potensi Antibakteri Triphala Sebagai Bahan Irigasi Saluran Akar Terhadap Bakteri Enterococcus faecalis Rina Permatasari; Desti Suci Wulandari
Andalas Dental Journal Vol 10 No 2 (2022): Andalas Dental Journal
Publisher : Faculty of Dentistry Universitas Andalas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25077/adj.v10i2.217

Abstract

Background: Root canal treatment aims to maintain the infected tooth so that it can be accepted biologically by the surrounding tissue. One of the important step in root canal treatment is root canal irrigation. Enterococcus faecalis is the most common bacteria found in cases of failure root canal treatment. The ideal root canal irrigation material should have antibacterial properties. Triphala contain several phytochemicals such as citric acid, flavonoids, tannins, alkaloids, and quinones which are effective as antibacterial agents. Purpose: To explain the antibacterial potential of triphala as a root canal irrigation against Enterococcus faecalis bacteria. Method: Based on sources obtained from journals, textbooks, and websites accessed through the Google Scholar database, PubMed, Research Gate, dan NCBI. The types of references taken are in the form of research reports, literature studies, published from 2012–2021. Conclusion: Triphala has potential as an alternative material to root canal irrigation because it is proven effective in eliminating Enterococcus faecalis bacteria compared to other herbal material. Other studies have proven that triphala is not better than non-herbal materials, although there are several studies that say equal or otherwise.
Potensi Chitosan Sebagai Bahan Irigasi Dalam Pembersihan Smear Layer Saluran Akar Rina Permatasari; Erisa Ekiyo
Andalas Dental Journal Vol 11 No 2 (2023): Andalas Dental Journal
Publisher : Faculty of Dentistry Universitas Andalas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25077/adj.v11i2.231

Abstract

Background: Smear layer is formed after root canal preparation. Removing the smear layer is an important aspect because it can affect the adaptation of sealer so it can increase the leakage of the root canal filling. Chitosan is a natural biopolymer produced by the deacetylation of chitin which has a chelation effect. Purpose: To explain the potential of chitosan as an irrigant on smear layer removal in root canal. Method: Based on sources obtained from journals, textbooks, and websites accessed through the Google Scholar database. The types of references taken are in the form of research reports, literature studies, published from 2014–2021. Conclusion: Chitosan has the potential as root canal irrigant for smear layer removal even in low concentrations with minimal side effects. However, there are differences of opinion regarding the region of smear layer removal.
Faktor-Faktor yang Berhubungan dengan Perilaku Cuci Tangan Pakai Sabun pada Siswa SDN 1 Rate-Rate Kabupaten Kolaka Timur Rina Permatasari; Said, Asbath; Noviati
Jurnal Healthy Mandala Waluya Vol. 1 No. 3 (2022): Jurnal Healthy Mandala Waluya
Publisher : Program Studi Sarjana Kesehatan Masyarakat Universitas Mandala Waluya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54883/jhmw.v1i3.23

Abstract

Data menunjukkan bahwa perilaku cuci tangan pakai sabun pada siswa SDN 1 Rate-Rate masih tergolong kurang, karena dari 94 responden terdapat 50 responden (53,2%) yang perilaku cuci tangannya kurang, sedangkan 44 responden (46,8%) perilaku cuci tangannya cukup. Jenis penelitian ini adalah penelitian analitik dengan pendekatan Cross Sectional Study yaitu untuk mengetahui faktor-faktor yang berhubungan dengan perilaku cuci tangan pakai sabun pada Siswa SDN 1 Rate-Rate Kabupaten Kolaka Timur, dimana variabel bebas dan variabel terikat diukur pada waktu yang bersamaan. Populasi dalam penelitian ini adalah 122 siswa, dengan jumlah sampel sebanyak 94 responden. Hasil penelitian ini menunjukkan bahwa pengetahuan, peran guru, dan ketersediaan sarana cuci tangan pakai sabun berhubungan dengan perilaku cuci tangan pakai sabun. Nilai Chi-Square masing-masing, pada pengetahuan nilai Chi-Square sebesar 5,233, peran guru dengan nilai Chi-Square sebesar 8,237 dan pada ketersediaan sarana cuci tangan pakai sabun dengan nilai Chi-Square sebesar 4,861. Diharapkan kepada pihak sekolah untuk meningkatkan pengetahuan siswa terkait dengan perilaku cuci tangan pakai sabun, terutama mengoptimalkan peran guru dalam membimbing siswanya untuk mengetahui kapan saat cuci tangan dan apa bahaya bila tidak cuci tangan.