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Dian Perwitasari
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KONDISI FISIK RUMAH DAN PERILAKU DENGAN PREVALENSI TB PARU DI PROPINSI DKI JAKARTA, BANTEN DAN SULAWESI UTARA Azhar, Khadijah; Perwitasari, Dian
Media Penelitian dan Pengembangan Kesehatan Vol 23, No 4 Des (2013)
Publisher : Badan Penelitian dan Pengembangan Kesehatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (263.144 KB)

Abstract

AbstrakSampai saat ini tuberkulosis (Tb paru) masih merupakan masalah kesehatan di seluruh dunia, termasuk di Indonesia. Upaya-upaya  dalam mengeliminasi kasus  Tb paru  di  Indonesia  masih mengalami banyak kendala. Faktor lingkungan dan  perilaku  sangat  mempengaruhi  tingginya  prevalensi  Tb  paru.  Dari  33  propinsi  di  Indonesia, prevalensi  Tb  paru tertinggi berasal 3 propinsi, yaitu DKI Jakarta, Banten dan Sulawesi Utara. Analisis bivariat menggunakan desain potong lintang dengan menggunakan data Riskesdas 2010, bertujuan untuk melihat hubungan antara lingkungan (kondisi fisik) rumah dan perilaku dengan prevalensi Tb paru di ketiga propinsi tersebut. Hasil analisis menyatakan bahwa prevalensi Tb paru lebih banyak diderita oleh kaum pria sebanyak 52,0%-63,1%. DKI Jakarta dan Banten memiliki jumlah penderita terbanyak berusia 25-34 tahun (29,0% dan 23,5%), sedangkan di Sulawesi Utara penderita Tb paru didominasi usia 55 tahun ke  atas  (29,2%).  Sosial  ekonomi  tidak  mempengaruhi  tingginya  prevalensi  Tb  paru  di  ketiga  propinsi.  Perilaku yang  mempermudah  terjadinya  penularan  Tb  paru,  seperti  tidak  membuka  kamar  tidur  setiap  hari  berisiko  terinfeksi sebesar 1,36 kali, sedangkan perilaku tidak menjemur kasur berisiko terinfeksi sebesar 1,423 kali. Kondisi fisik rumah yang berpengaruh adalah lantai rumah berupa semen plesteran rusak/papan/tanah yaitu berisiko 1,731 kali lebih besar dibanding  rumah  berlantai  keramik,  marmer  atau  ubin.  Diperlukan  analisis  lebih  lanjut  untuk  melihat  faktor  lain  yang dapat mempengaruhi tingginya prevalensi Tb paru di Indonesia. Kata kunci: Tb Paru, Perilaku, Lingkungan, Kondisi Fisik RumahAbstractTuberculosis  (pulmonary  Tb)  is  still  a  health  problem  around  the  world,  inclunding  in  Indonesia  until  now. Efforts to eliminate cases of pulmonary Tb in Indonesia still have many obstacles. Environment and behavioral factors influence stature of Tb prevalence. From 33 Indonesian provinces three of them have the highest prevalence of Tb ie. DKI Jakarta, Banten and North Sulawesi. Bivariate analysis with crossectional design had been used for Riskesdas 2010 data, which had  purposed  to  show  the  relations  between  housing  environment  and  behavior  toward  of  prevalence  of  Tb  in  three provinces. Analysis result represented many patients of pulmonary Tb prevalence were men 52,0% - 63,1%. Province of DKI Jakarta and Banten had the higher number of patients pulmonary Tb in age between 25-34 (29,0% and 23,5%), while  in  North  Sulawesi  most  of  patients  were ≥  55  years  old  (29,2%).  Socioeconomic  had  no  effect  to  the  height prevalence  of  Tb  in  three  provices. Behaviors  were  facilitate  transmission  of  pulmonary  Tb  such  as  no  open  the bedroom’s window every day had risk 1,36 times, in the other hand, behavior no seasoning mattress had infections risk by  1,423  times.  Housing  physical  conditions  which  affected  the  prevalence  of  Tb  were  floor  with  cement  plastering damaged/board/ground 1,731 times greater risk than those with floor tile, marble or tile. Further analysis is needed to see the other factors that it can affect the high prevalence of Tb in Indonesia.Keywords: Pulmonary Tb, Behavior, Environment, Physical Housing Conditions
STRUKTUR KEPEMILIKAN, KARAKTERISTIK PERUSAHAAN, DAN MANAJEMEN LABA Perwitasari, Dian
Jurnal Akuntansi Multiparadigma Vol 5, No 3 (2014): Jurnal Akuntansi Multiparadigma
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

Abstrak: Struktur Kepemilikan, Karakteristik Perusahaan, dan Manajemen Laba. Penelitian ini menguji apakah terdapat pengaruh struktur kepemilikan institusional, terkonsentrasi, profitabilitas, dan ukuran perusahaan terhadap manajemen laba. Penelitian ini menggunakan 335 sampel perusahaan pada periode 2012 dan 356 sampel perusahaan pada periode 2013 yang terdaftar di Bursa Efek Indonesia. Penelitian ini menggunakan metode analisis regresi multipel. Hasil menunjukkan bahwa kepemilikan institusional dan terkonsentrasi tidak memiliki pengaruh signifikan terhadap manajemen laba. Profitabilitas memiliki pengaruh positif signifikan terhadap manajemen laba, sementara ukuran perusahaan memiliki pengaruh negatif signifikan terhadap manajemen laba.Abstract: Ownership Structure, Firm Characteristics, and Earnings Management. This research is aimed to test whether there is an effect of institutional, concentrated ownership structure, profitability, and firm size toward earnings management. This research uses 335 samples in 2012 and 361 samples in 2013 of listed companies in Bursa Efek Indonesia. Multiple regression method that was employed found that institutional and concentrated ownership structure have no significant effect on earnings management, profitability has positive significant effect to earnings management, meanwhile, size firm has negative significant effect to earnings management.
Kondisi Iklim dan Pola Kejadian Demam Berdarah Dengue di Kota Yogyakarta Tahun 2004-2011 Perwitasari, Dian; Ariati, Jusniar; Puspita, Tities
Media Penelitian dan Pengembangan Kesehatan Vol 25, No 4 Des (2015)
Publisher : Badan Penelitian dan Pengembangan Kesehatan

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Abstract

AbstrakKejadian demam berdarah dengue (DBD) masih menjadi permasalahan global di Indonesia. Salah satu faktor yang menyebabkan peningkatan kasus DBD adalah iklim, antara lain curah hujan, hari hujan, suhu dan kelembaban. Tujuan dari penelitian ini adalah untuk melihat pola kecenderungan antara kondisiiklim dan kejadian DBD di Kota Yogyakarta. Bahan penelitian sumber data berupa menggunakan data sekunder, berupa jumlah kasus DBD yang berasal dari Dinas Kesehatan Kota Yogyakarta dan data iklim yang berasal dari Badan Meteorologi, Klimatologi dan Geofisika (BMKG). Data tersebut diambil dalamrentang waktu delapan tahun mulai dari 2004 sampai dengan 2011. Analisis data dilakukan secara deskriptif menggunakan software Minitab 16 statistical data dan program exelanalitik menentukan pola hubungan keterkaitan antara iklim, dengan mengambil kasus di hasil analisa memperlihatkan adanya keterkaitan peningkatan curah hujan, hari hujan, dan kelembaban serta penurunan suhu yang terjadi di bulan Januari-Maret dan Oktober-Desember hubungan antara dan hari hujan dengan dengan peningkatan jumlah kasus DBD yang terjadi di Kota Yogyakarta. Peningkatan kasus DBD dapat dipengaruhi oleh curah hujan yang berkisar di atas 200 mm dan hari hujan lebih dari 20 hari. Perkiraan perubahan suhu antara ±25-27oC dan kelembaban sebesar 80-87% juga dapat mempengaruhi berpengaruh terhadap peningkatan jumlah kasus DBD sampai dengan lebih dari 200 kasus. Peningkatan jumlah kasus DBD tersebut disebabkan adanya peningkatan jumlah tempat perindukan nyamuk seperti genangan air sehingga terjadi peningkatan jumlah nyamuk. Dapat disimpulkan bahwa perubahan iklim dapat mempengaruhi kejadian penyakit DBD di masyarakat khususnya di Kota Yogjakarta sekitarnya.Kata Kunci: Demam Berdarah Dengue, iklim, perubahan iklim, Yogyakarta AbstractIncident of dengue hemorrhagic fever (DHF) is still globally problem also in Indonesia. One factor that has impact on the increase of DHF cases is climate; among others were rainfall, rainy day, temperature and humidity. The source data of this study is used secondary data of DBD incidents derived from collected Health Office in Yogyakarta City and climate data from Meteorology, Climatology and Geophysics Agency (BMKG). For the span of the data were taken within eight years period starting from 2004 to 2011. The aim of the study was to sight trend of pattern between the incidence of dengue and climatic condition in the Yogyakarta city. Data was analyzed descriptively relation between climate and using cases used Minitab 16 statistical data software and excel program. The results showedthe relation among the increasing means of rainfall, rainy days and humidity as well as the decrease of temperature with the increase of DBD cases. Rainfall above 200 mm and rainy day more than 20 days, approximately temperature at between ±25-27°C and humidity at 80-87% affected the increase of DHF cases more than 200 cases. The number of dengue cases was increased due to an increase in the number of breeding places mosquitoes such as puddles, causing an increase in the number of mosquitoes. It can be concluded that climate change may affect the incidence of dengue disease in the community, especially in around Yogyakarta City.Keywords : Dengue Hemorrhagic Fever, climate, climate change, Yogyakarta
Perkembangan 20 Tahun Penelitian Manajemen Laba Perwitasari, Dian; Kirana Wandira, Raras; Nurrahmawati, An
Akuntansi : Jurnal Akuntansi Integratif Vol. 6 No. 2 (2020): Volume 6, Nomor 2, Oktober 2020
Publisher : Prodi Akuntansi UIN Sunan Ampel Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29080/jai.v6i2.288

Abstract

This study assessed the development of research publications on earnings management. The main aim of this study is to orient researches in creating a theoretical framework and to guide researchers who are new in earnings management research so that they know which journals and authors can be used as references when studying this phenomenon. This study uses several bibliometric indicators. All research publications related to the earnings management in the Scopus database are analysed. The authorship, number of citations, year of publication, source of articles and the publisher, institutions and countries, document types and categories, language, and author keywords are identified. The results of these analyses showed that research on earnings management is still considered an interesting and relevant issue to be studied.
CSR reporting levels and financial quality: comparative analysis in indonesian sharia and conventional banking Nurrahmawati, An; Rahmawati, Wulan; Perwitasari, Dian; Kurniawati, Estetika Mutiaranisa
FORUM EKONOMI Vol 23, No 2 (2021)
Publisher : Faculty of Economics and Business Mulawarman University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29264/jfor.v23i2.9462

Abstract

The variables tested and analyzed in this study are social responsibility disclosure, earnings quality, profitability, leverage, loss occurrence, and banking characteristics in Indonesia. More specifically, this study compares these variables to Islamic banks and conventional banks. This is done to reveal some various significant effects of religiosity norms that exist in the sharia principles of Islamic banking and do not exist in conventional banking. Measurement of the level of CSR disclosure is carried out using a dichotomous content analysis procedure which is prepared based on the GRI G4 standard. The finding show that conventional bank in Indonesia has a higher level of CSR disclosure than the islamic bank, but its not significantly different from the statistic test. Further descriptive analysis regarding the different characteristics of these two entities have been done to find the reasons for this finding. Subsequent findings show that the significant age gap of these banks affects the stability of the bank and their level of management ability. The characteristic of the conventional banks are older in age, larger in asset size, and their awareness of using better quality auditors are better. Even so, Islamic banks have a better level of earnings quality, lower losses, and a lower level of leverage.
PERAN TRANSAKSI PIHAK BERELASI DAN CORPORATE GOVERNANCE TERHADAP CREATIVE ACCOUNTING Nikmah, Zulfatul; Perwitasari, Dian
Jurnal Akuntansi Multiparadigma Vol 15, No 1 (2024): Jurnal Akuntansi Multiparadigma (April 2024 - Agustus 2024)
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.jamal.2024.15.1.10

Abstract

Abstrak - Peran Transaksi Pihak Berelasi dan Corporate Governance terhadap Creative AccountingTujuan Utama - Riset ini bertujuan mengidentifikasi pengaruh transaksi pihak berelasi, kompensasi, dan tata kelola perusahaaan dalam kecenderungan praktik creative accounting.Metode – Riset ini menggunakan metode regreis linear berganda. Sampel  yang dipilih yakni perusahaan manufaktur di Bursa Efek Indonesia periode 2019-2021.Temuan Utama - Transaksi pihak berelasi dinilai sebagai transaksi efisien yang mengurangi tendensi praktik creative accounting. Kompensasi manajemen justru mendorong manajer melakukan creative accounting. Namun, melalui penyelenggaraan rapat dewan direksi dapat menjadi alat yang efektif dalam pengawasan setiap keputusan manajemen sehingga dapat mengurangi fleksibilitas creative accounting.Implikasi Teori dan Kebijakan – Riset ini melegitimasi teori agensi dalam akuntansi keuangan. Selain itu, riset ini mengusulkan penguatan undang-undang yang berkaitan dengan tata kelola perusahaan dan menegakkan persyaratan yang ketat mengenai pengungkapan dan penyajian transaksi pihak berelasi.Kebaruan Penelitian – Riset ini menambahkan transaksi pihak berelasi yang mungkin digunakan manajer dalam mengelola laba. Abstract - The Role of Related Party Transactions and Corporate Governance on Creative AccountingMain Purpose - This research aims to identify the influence of related party transactions, compensation, and corporate governance on the tendency toward creative accounting practices.Method - This research uses a multiple linear regression method. The sample selected is manufacturing companies on the Indonesia Stock Exchange for 2019-2021.Main Findings - Related party transactions are considered efficient transactions that reduce the tendency of creative accounting practices. Management compensation encourages managers to do creative accounting. However, the organisation of board meetings can be an effective tool in monitoring every management decision to reduce the flexibility of creative accounting.Theory and Practical Implications - This research legitimises the agency theory in financial accounting. In addition, this research proposes strengthening laws relating to corporate governance and enforcing strict requirements regarding the disclosure and presentation of related party transactions.Novelty - This research adds related party transactions that managers may use to manage earnings.
Empowering Single Mothers Group of Jasmine Strand Entrepreneurs Through Marketing and Financial Reporting Training Nurrahmawati, An; Sangka, Khresna Bayu; Perwitasari, Dian; Juwita, Aulia Hapsari; Bintariningtyas, Selfia; Maarif, Miftachul
Jurnal Pengabdian UNDIKMA Vol 5, No 3 (2024): August
Publisher : Universitas Pendidikan Mandalika (UNDIKMA)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33394/jpu.v5i3.9706

Abstract

This community service aims to increase the knowledge and skills of the single mothers in entrepreneurial activity on the Jasmine strand regarding marketing, financial, and administration reporting knowledge. The method stages carried out in this activity were the combination method of interviewing, socializing, discussing, mentoring, and evaluating. The evaluation used a questionnaire, and the results were analyzed using descriptive techniques. The results of this activity showed that the members of this entrepreneurial group understood how to market their product better, conventionally and digitally. These SMEs also now better understand and apply the financial and administration recording matter. The evaluation result shows that most of the audience feels the training is valuable and easy to understand.
Co-Authors Bintariningtyas, Selfia Jusniar Ariati Juwita, Aulia Hapsari Khadijah Azhar Khresna Bayu Sangka, Khresna Bayu Kurniawati, Estetika Mutiaranisa Maarif, Miftachul Nikmah, Zulfatul Nurrahmawati, An Rahmawati, Wulan Raras Kirana Wandira Tities Puspita, Tities