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GCG, CORPORATE CHARACTERISTICS, AND FINANCIAL DISTRESS AS A DETERMINANT OF EXTENSIVE VOLUNTARY DISCLOSURES Indri Kartika; Icca Pramadila; Sri Sulistyowati
Riset Akuntansi Keuangan Vol 6, No 1 (2021): April 2021
Publisher : Universitas Tidar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31002/rak.v6i1.4346

Abstract

The existence of a conflict of interest between the principal and theagent causes information asymmetry. This information asymmetry canbe minimized by voluntary disclosure in the annual report. GCGfactors, company characteristics, and financial distress are predicted toinfluence the extensive voluntary disclosure. This study aims to examinethe effect of ownership dispersion, financial distress, the board size,CEO duality and age of listings on the extensive voluntary disclosure.Data population are basic and chemical industry companies listed onIDX for the 2015-2018. A purposive sampling was used as method andobtained 160 samples. This study used secondary data from annualreports. Data were analyzed by using the Multiple Linear RegressionAnalysis method. This study found that Ownership Dispersion and Sizeof the Board of Commissioners have a significant positive effect onExtensive Voluntary Disclosure. Whereas Financial Distress, CEODuality, and Age of Listing have no significant effect on ExtensiveVoluntary Disclosure.
Meneropong Fee Audit dan Kualitas Audit Ahmad Rudi Yulianto; Sri Sulistyowati
AKSES: Jurnal Ekonomi dan Bisnis Vol 16, No 2 (2021): AKSES: JURNAL EKONOMI DAN BISNIS
Publisher : Universitas Wahid Hasyim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31942/akses.v16i2.5557

Abstract

Munculnya skandal akuntansi baru baru ini menimbulkan pertanyaan yang besar terhadap kualitas audit di Indonesia. Tidak bisa dipungkiri kualitas audit berkaitan dengan besar kecilnya fee audit. Tujuan penelitian ini adalah untuk melihat dan meneropong fenomena terhadap kualitas audit pada kantor akuntan publik yang ada di semarang. Penelitian ini menggunakan paradigma interpretatif dengan pendekatan fenomenologi. Hasil penelitian ini menunjukan besarnya fee audit mempengaruhi luasnya pemeriksaan bukti, penyusunan kertas kerja sesuai standar audit yang berimplikasi kualitas audit.Kata Kunci: Kualitas Audit, Fee Audit, Fenomenologi                                AbstractThe emergence of a recent accounting scandal has raised big questions about audit quality in Indonesia. It cannot be denied that audit quality is related to the size of the audit fee. The purpose of this study was to see and observe the phenomenon of audit quality in public accounting firms in Semarang. This study uses an interpretive paradigm with a phenomenological approach. The results of this study indicate that the amount of audit fees affects the extent of examination of evidence, the preparation of working papers according to audit standards has implications for audit quality.Keywords: Audit Quality, Audit Fee, Phenomenology
PENGARUH EMOTIONAL INTELLEGENCE TERHADAP KINERJA INDIVIDU Sri Sulistyowati; Imam Setyawan
AKSES: Jurnal Ekonomi dan Bisnis Vol 2, No 3 (2007)
Publisher : Universitas Wahid Hasyim

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (361.593 KB) | DOI: 10.31942/akses.v2i3.499

Abstract

One of the supporting factors of an organization’s success is by continuously improving their employee’s performance so that they can help the organization to be more competitive. His/her Intelligence Quotient (IQ), but also his/her Emotional Intelligence (EI) does not only measure an employee’s performance. It has to be emphasized that EI can sometime be more important than IQ. Based on that assumption, this research is aimed at finding the connection between Emotional Intelligence and performance. Regression analyses results indicate that not all hypotheses are statistically supported. In line with the theory of Goleman (2001), which says, that a person’s emotional quotient will positively affect his/her performance, regression analyses indicate the same. However, regression analyses for individual elements that made up the emotional quotient do not indicate the same. Out of five individual elements, only self-organization that proved to be positive and significant, whereas motivation and social skill are statistically having positive influence but not significantly. Theoretically, both motivation and social skill do have positive effects on performance. And statistical analyses for self-realization and empathy showed negative influences. Keywords: Emotional Intelligence (EI), individual performance
EFFECT OF COGNITIVE BEHAVIORAL THERAPY FOR SEROTONIN LEVEL, DEPRESSION SCORE AND QUALITY OF LIFE IN CERVICAL CANCER PATIENTS Soetrisno Soetrisno; Sri Sulistyowati; Supriyadi Hari Respati; Muhamad Nasrudin
Folia Medica Indonesiana Vol. 52 No. 3 (2016): JULY - SEPTEMBER 2016
Publisher : Faculty of Medicine, Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (48.668 KB) | DOI: 10.20473/fmi.v52i3.5457

Abstract

Cervical cancer is the most common cause of death among gynaecological neoplasms. Management of advanced cervical cancer currently has not been able to improve the prognosis. Standard intervention therapy, chemotherapy and radiotherapy, as well as the emerging pain could lead to psychological stress till depression, thus reduce patients’ quality of life. CBT for psychological stress and depression is expected to improve the fruitfulness of standard therapy. Serotonin is a neurotransmitter which plays a role in the patophysiology of depression. The aim of this study is to analyze the effect of cognitive behavioral therapy on serotonin level, depression score and quality of life in advanced cervical cancer patient with experimental quasi pre and post test design methods. The samples are 15 subjects in both intervention and control groups. Intervention group was given CBT and standard therapy, while control group was given standard therapy only. Study was held in Department of Obstetric and Gynecologic Dr. Moewardi Hospital Surakarta and Prodia Laboratory, in January to March 2015. Independent variable was advanced cervical cancer patients underwent CBT intervention and dependent variables were serotonin level, depression score and quality of life score. The result, serotonin level and quality of life scores were higher after intervention compared with control, (219.43±33,42 vs 89.57±23.23) and (85.13±14.62 vs 41.86±7.24), respectively. Depression score was lower after intervention than without CBT intervention (11.20±4.94 vs 17.00±4.86) and statistically significant (p < 0.05). So, there were effects of cognitive behavioural therapy on serotonin level, depression score and quality of life score in cervical cancer patients and were statistically significant.
THE IMPACTS OF STIMULATION IN PROTRACTED LABOR TO CORTISOL LEVELS AND INCIDENCE OF POST-PARTUM BLUES Soetrisno Soetrisno; Supriyadi Hari Respati; Sri Sulistyowati; Hendro Kurniawan
Folia Medica Indonesiana Vol. 53 No. 1 (2017): JANUARY - MARCH 2017
Publisher : Faculty of Medicine, Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (331.722 KB) | DOI: 10.20473/fmi.v53i1.5483

Abstract

Delivery, induction, stimulation, cesarean section with the aid of a vacuum extraction, for example, can reduce maternal confidence on the smooth delivery process, as well as improve postpartum stress. These stressors stimulate the HPA axis (hypothalamus-pituitary-adrenal), so that the adrenal cortex produces more cortisol hormone, it can increase postpartum blues. The objective of this study was to analyze the effect of delivery stimulation on protracted labor on cortisol levels and the occurrence of postpartum baby blues. This was an experimental study of non-randomized post-test control group. The subject of the study 30 patients in labor taken consecutive sampling, divided into 2 groups (normal delivery and stimulation) each group consist of 15 patients. In stimulation delivery group, it is examined of cortisol serum levels after five days and then continued for postpartum blues occurrence measurement. Statistical analysis using t-test for differences in levels of cortisol and chi square for analyzing the effect on the occurrence of post-partum blues (a=0.05). Mean  level of cortisol in delivery stimulation group is 40.29 ± 5.58, in normal delivery is 33.59 ± 11.17, with p=0.047, meaning there are significant differences both study groups. Stimulation delivery increases the occurrence of post-partum blues 5.50 times compared to normal delivery (OR=5.50 and p=0.028). Mean cortisol levels on post-partum blues higher at 42.90 ± 6.97 compared to no post-partum blues 30.14 ± 6.66, p=0:00, which means there are significant differences both groups. In conclusion, there was significant relationship between stimulation in protrated labor that increases cortisol serum level and post partum blues incidence.
EXPRESSION OF HUMAN LEUKOCYTE ANTIGEN-E AND NATURAL KILLER CELLS IN INTRA UTERINE FETAL DEATH Sri Sulistyowati; Muhammad Anggit Nugroho; Supriyadi Hari Respati; Soetrisno Soetrisno
Folia Medica Indonesiana Vol. 53 No. 4 (2017): December 2017
Publisher : Faculty of Medicine, Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (91.127 KB) | DOI: 10.20473/fmi.v53i4.7156

Abstract

Intra Uterine Fetal Death (IUFD) is one contributor to infant mortality. Human Leukocyte Antigen-E (HLA-E) and Natural Killer Cells (NK cells) are believed to play an important role towards IUFD associated with immune maladaptation. This study aimed to determine the expression of HLA-E and NK cells on trophoblast on IUFD and normal pregnancy. The study used cross sectional approach undertaken at Department of Obstetrics and Gynecology, Dr. Moewardi Hospital, Surakarta, networking hospitals, and Anatomic Pathology Laboratory of Faculty of Medicine, Sebelas Maret University. The number of samples were 32 subjects consisting of 16 subjects with normal pregnancy and 16 subjects with IUFD. The expression of HLA-E and NK cells on trophoblast of subjects who met the inclusion and exclusion criteria were examined using immunohistochemistry method and t-test statistical analysis. The mean value of HLA-E expression in the trophoblast of IUFD group was 17.30±6.69, in normal pregnancy was 57.06±32.04, with p=0.00 (p<0.05). The mean value of NK cell expression in trophoblast in IUFD group was 78.62±36.43, in normal pregnancy was 19.87±6.43, with p=0.00 (p<0.05). This study concluded that the expression of HLA-E was lower and NK cells wass higher in IUFD compared to those in normal pregnancy.
Reducing Non Performing Financing Through Financial Ratios Maya Indriastuti; Indri Kartika; Sri Sulistyowati
JURNAL STUDI MANAJEMEN ORGANISASI Vol 17, No 1 (2020)
Publisher : Faculty of Economics and Business | Universitas Diponegoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (206.082 KB) | DOI: 10.14710/jsmo.v17i1.40175

Abstract

The aim of this study is to investigate financial ratios in minimizing non performing financing (NPF) at Sharia Banks. The samples of this study were 11 Sharia Banks listed in Bank Indonesia in 2008-2018. The data were  analyzed by using multiple linier regression analysis. The result of this study showed that CAR, QPA, and OEOI have a significant positive effect on NPF.  Meanwhile, FDR variable has no significant negative effect on NPF. The results of this study are expected to provide information on the factors that can affect the NPF and how to control the NPF so that Sharia Banks can keep the ratio of NPF net to stay under 5%, this is to maintain the condition of the bank soundness level.
PENGARUH KEPEMIMPINAN, BUDAYA KERJA DAN TUNJANGAN KINERJA TERHADAP KINERJA PEGAWAI Sri Sulistyowati; Pompong B. Setiadi; Sri Rahayu
Eqien - Jurnal Ekonomi dan Bisnis Vol 11 No 04 (2022): EQIEN- JURNAL EKONOMI DAN BISNIS
Publisher : Sekolah Tinggi Ilmu Ekonomi DR KH EZ Mutaqien

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34308/eqien.v11i04.1319

Abstract

This study aims to analyze the influence of leadership, work culture and performance benefits on employee performance. The research was aimed at employees of the logistics bureau of the East Java regional police. The research respondents totaled 54 people with the type of research sample selection, namely purposive sampling or determining the sample based on the research objectives. The research method applied was a survey using a questionnaire with reference to the Likert scale and the type of research was exploratory research. The data analysis method applies multiple linear regression, hypothesis testing and the coefficient of determination. The data processing stage uses the IBM Version 25 Statistical Application Solutions (SPSS). The results of the study show that the variables of work culture and employee performance have a partial effect, while the leadership variable has no partial effect on employee performance.
IMPLEMENTASI SISTEM ADMINISTRASI DAN PELAYANAN AKADEMIK BERBASIS PAPERLESS OFFICE DI AKADEMI MILITER Endang Sri Kurniatun; Sri Sulistyowati; Totong Subina; Aryanti Mega
JURNAL DWIJA KUSUMA Vol. 11 No. 2 (2023): SEPTEMBER 2023
Publisher : PPM Sdirjianbang Akademi Militer

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

Abstract

“Paperless office” is an idea that emerges to save the environment by reducing the use of paper and switch it into technology. Paperless office (PLO) is a web-based application which is used to do online mailing administration and has been applied in some organizations such as universities, companies, and other administrative activities. Digital media products support changes from hardcopy to paperless, from book to flashdisk, smartphone, e-mail, e-books and others, as well as physical interaction to virtual collaboration. This research aims to spot the implementation of the administration system and academic services based on paperless office at the Indonesian Military Academy. This research uses a qualitative approach by using interviews, observations and documentations as the data collection techniques used. The research result shows that the implementation of administrative systems and academic services at Indonesian Military Academy currently uses manuals or conventional method. The Military Academy as an educational institution which can not been able to get rid of the need for paper in each work unit activities. The entire academic community of the Military Academy should commit to making well-progressing changes, it is expected that the implementation of administrative system and academic services paperless office-based in the Military Academy can be realized significantly.