Lidiyawati Lidiyawati
Program Studi Ilmu Gizi Fakultas Kedokteran Universitas Diponegoro

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Analysis on Corporate Governance Influences toward Banking Efficiency with Bank Category as Moderator Variable Lidiyawati, Lidiyawati
Binus Business Review Vol 6, No 1 (2015): Binus Business Review
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/bbr.v6i1.996

Abstract

Corporate governance system of Sharia financial institution that based on Islamic law may result more  variables principles then conventional owns. The restriction of usury are highly speculative transaction, embedded prohibited matter are main features in Sharia business institution. Sharia Supervisory Board, as board that supervises banking practices conforms to Sharia stipulations, hold strong important role within Islamic banking. Both important points above had direct effects on efficiency which attained by Islamic banking compared with conventional banking. This study examines the influence of corporate governance implementation toward efficiency banking sector with bank category as moderator variable. This study hypothesize that corporate governance has significant influences toward bank’s efficiencies, the influence of corporate governance toward Islamic bank efficiencies is higher than conventional bank, and level of Islamicbank efficiencies is higher than conventional bank. Measurement of efficiencies is using Stochastic Frontier Approach program, and then using SPSS in procces hypothetical model. The results of the study do not support the hypothesis. Examined result shows that statically corporate governance is not influenced by bank efficiency achievement. Corporate governance influences over Islamic bank has not show higher significance than conventional and Islamic bank efficiencies remain steady. Data limitations, complexity of the efficiency measures and the complexity of the operation of Islamic banks may explain the finding.
The Effect of Ratio, Issuance of Stocks and Auditors’ Quality toward the Timeliness of Financial Reporting on the Internet by Consumer Goods Sector Companies in Indonesia Lidiyawati, Lidiyawati; Wulandari, Ratih
Binus Business Review Vol 6, No 3 (2015): Binus Business Review
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/bbr.v6i3.954

Abstract

This study was conducted to analyze the factors that affect the timeliness of financial reporting on the Internet in the Consumer Goods sector companies listed in Indonesia Stock Exchange (IDX). Variables used were leverage, profitability, size of company, the issuance of stock and the quality of auditors. Data analysis method used was logistic regression at the 0.05 level. The data used were secondary data and using sample Consumer Goods companies listed in the Indonesia Stock Exchange in 2010-2012. This study tested the effect of variable leverage, profitability, firm size, auditor quality stocks, and the timeliness of financial reporting on the Internet. The results obtained from these tests support the timeliness of audit quality of financial reporting on theInternet. However, other variables such as leverage, profitability, firm size, stock issuance did not support the timeliness of financial reporting on the Internet.
Corporate Social Reporting: a Comprehensive Picture of Indonesian Mining Companies Panggabean, Rosinta Ria; Sari, Nuraini; Lidiyawati, Lidiyawati; Steelyana, Evi
Journal the Winners: Economics, Business, Management, and Information System Journal Vol 15, No 2 (2014): The Winners Vol. 15 No. 2 2014
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/tw.v15i2.626

Abstract

Recently, stakeholders demand that CSR reporting of a company provides social and environmental information as well as the financial information reported in financial statement. This research questioned whether CSR reporting of Indonesian mining companies may be regarded as a mechanism which social and environmental accountability are discharged. The purpose of this research is to provide a content analysis framework and information on the comprehensiveness of Corporate Social Responsibility (CSR) reporting of Indonesian mining companies. The methodology used is content analysis method by a framework derived from GRI G3.1 Guidelines. Comprehensive reporting contains three types of information for each disclosed CSR item: (i) vision and goals, (ii) management approach, and (iii) performance indicator. The framework was used to assess the comprehensiveness of CSR report by analyzing the 2012 financial reports and annual reports of Indonesian listed mining companies. The content analysis of CSR reporting of the listed mining companies in Indonesia shows a low level of comprehensive reporting. This finding agrees those of prior studies on the completeness of CSR reporting and adds to the debate regarding whether CSR reporting of Indonesian mining companies can be considered a mechanism for discharging social and environmental accountability.
HUBUNGAN ASUPAN ASAM LEMAK JENUH, ASAM LEMAK TIDAK JENUH DAN NATRIUM DENGAN KEJADIAN HIPERTENSI PADA WANITA MENOPAUSE DI KELURAHAN BOJONGSALAMAN Lidiyawati, Lidiyawati; Kartini, Apoina
Journal of Nutrition College Vol 3, No 4 (2014): Oktober 2014
Publisher : Departemen Ilmu Gizi, Fakultas Kedokteran, Universitas Diponegoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (174.24 KB) | DOI: 10.14710/jnc.v3i4.6860

Abstract

Latar belakang. : Risiko hipertensi pada wanita akan meningkat setelah mengalami menopasue yang disebabkan oleh beberapa faktor seperti penurunan produksi hormon esterogen dan asupan zat gizi termasuk asupan natrium dan juga lemak. Penelitian ini bertujuan untuk mengetahui hubungan asupan asam lemak jenuh (SFA), asam lemak tidak jenuh (MUFA,PUFA) dan natrium dengan kejadian hipertensi pada wanita menopause.Metode : Penelitian observasional dengan desain case-control yang melibatkan 68 wanita menopause usia 46-60 tahun (kasus=34, kontrol=34) di Bojongsalaman, Semarang. Pengambilan sampel dilakukan dengan cara consecutive sampling. Kejadian hipertensi diindetifikasi dari pengukuran tekanan darah menggunakan sphygmomanometer. Asupan SFA, MUFA, PUFA, natrium diperoleh melalui wawancara dengan Food Frequency Questionaire (FFQ) semikuantitatif. Analisis bivariat menggunakan uji chi square. Hasil : Subyek pada kelompok kasus yang memiliki asupan asam lemak jenuh dan natrium berlebih masing-masing sebesar 94,1% dan 88,2 %. Sebagian besar subyek pada kedua kelompok memiliki asupan PUFA yang baik sedangkan asupan MUFA pada kedua kelompok termasuk kurang. Hasil analisis bivariat menunjukkan bahwa asupan SFA berhubungan dengan kejadian hipertensi (p=0,02, OR=5,76, CI=1,141-29,078) sedangkan asupan MUFA, PUFA, natrium tidak berhubungan dengan kejadian hipertensi (p>0,05). Kesimpulan : Asupan zat gizi yang berhubungan dengan kejadian hipertensi pada wanita menopause adalah asam lemak jenuh (SFA), sedangkan asupan asam lemak tidak jenuh (MUFA, PUFA) dan natrium dalam penelitian ini tidak berhasil membuktikan adanya hubungan dengan kejadian hipertensi.