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Pengaruh Kompetensi, Independensi Dan Komitmen Organisasi Terhadap Kinerja Auditor Pada Bpkp Perwakilan Diy Wulandari, Endah; Tjahjono, Heru Kurnianto
208-7721
Publisher : Jurnal Bisnis Teori & Implementasi

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Abstract

Nowadays, a new paradigm emerges which points out the role of an auditor is no longer considered as watch dog to cause fear among auditees. Here, the auditor is taking the role of consultant and catalyst. In term of competence, an auditor can also propose the role of witness or expert witness on a trial. Audit report can be used as a dossiers material in a criminal proceeding by police, district attorney, or court. It proves that audit report is legal evidence that supports a cases completion. At this point, audit report should reflect its auditors competence in which his or her performance will be tested on the court. Auditor, as a profession, is like two sides of a coin. In one sense, auditor is expected to create good public governance. On the other hand, there are risks to deal with, such as, auditee’s pressure, weaponry threat, and psychological threat. There is also ‘less harmful’ threat namely bribery in form of table money or transportation fee. However, these types of threat should not influence the auditors independence in making decision. In addition, there is still so called political influence that may affect the auditors independence. This research aims to analyze the effect of organizational competence, independence, and commitment to auditors performance. Sample of the research was 87 respondents from Finance and Development Supervisory Agency (BPKP) of Yogyakarta Special Province. In answering the researchs hypothesis, the researcher used multiple linear regression analysis, preceded by hypotheses testing. The result shows that competence and independence have significant roles in auditors performance. Additionally, affective and normative commitments give influence to auditors performance. However, continuance commitment does not influence the auditors performance. 
SOSIALISASI COOKIES SORGUM SEBAGAI CEMILAN SEHAT DI DESA SAYANG JATINANGOR KABUPATEN SUMEDANG Wulandari, Endah
Dharmakarya Vol 6, No 3 (2017): September
Publisher : Universitas Padjadjaran

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Abstract

Pada saat ini, kebutuhan tepung terigu terus meningkat dari tahun ke tahun. Hal ini menyebabkan meningkatnya laju impor gandum sehingga meningkatkan devisa negara untuk mengimpor gandum. Tepung terigu adalah salah satu bahan pangan paling penting di Eropa dan Amerika Utara, dan merupakan bahan utama dalam pembuatan roti, kue, dan pastry (Wikipedia, 2008). Pembuatan cookies dari tepung sorgum adalah salah satu usaha untuk mengurangi penggunaan gandum di Indonesia (Ahza, 1983).PPM Prioritas OKK akan dilaksanakan di desa sayang RW 01 Jatinangor yang dilaksanakan selama 6 bulan bertujuan untuk mensosialisasikan hasil-hasil penelitian di program studi teknologi pangan yang berbasiskan sorgum. Hal ini bertujuan untuk mensosialisakan pada masyarakat terutama di desa sayang tentang pentingnya diversifikasi produk pangan. Kegiatan yang dilakukan berupa ceramah dan demo produk pangan berbasis sorgum.yang dilakukan selama 3 kali yaitu pada bulan september hingga novemver 2017.Hasil proses pengabdian masyarakat memberikan respon yang baik, dimana aparat desa sayang dan RW 01 serta ibu PKK RW 01 baik dan mendukung kegiatan dengan batuan perijinan penggunaan fasilitas RW 01 desa sayang. Hasil evaluasi sosialisasi produk pangan berbasis sorgum pun  baik dengan persentase kesukaan terhadap produk sebesar 84%
ANALISIS IMPLEMENTASI FULL DAY SCHOOL SEBAGAI UPAYAPEMBENTUKAN KARAKTER SISWA DI SD MUHAMMADIYAH 4 KOTA MALANG Wulandari, Endah; Taufik, Marhan; Kuncahyono, Kuncahyono
Jurnal Pemikiran dan Pengembangan Sekolah Dasar (JP2SD) Vol 6, No 1 (2018): April 2018
Publisher : Program Studi Pendidikan Guru Sekolah Dasar Universi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (244.36 KB) | DOI: 10.22219/jp2sd.v6i1.5904

Abstract

Karakter sangat penting bagi siswa. Salah satu upaya untuk membentuk karakter siswa yang berkualitas adalah melalui sekolah yang berbasis agama dan menerapkan sistem full day school agar pembentukan karakter secara kontinu tersebut dapat mencapai hasil. Penelitian ini bertujuan untuk mengetahui: (1) implementasi full day school dalam pembentukan karakter siswa di SD Muhammadiyah 4 Malang, (2) kendala implementasi full day school dalam pembentukan karakter siswa di SD Muhammadiyah 4 Malang, dan (3) Solusi atas kendala implementasi full day schooldalam pembentukan karakter siswa di SD Muhammadiyah 4 Malang. Hasil penelitian ini menunjukkan: (1) Pelaksanaan full day school di SD Muhammdiyah 4 Malang dilaksanakan melalui kegiatan pembelajaran sehari penuh mulai pukul 07.00 WIB sampai pukul 15.30 WIB, pembentukan karakter siswa di SD Muhammadiyah 4 Malang dilaksanakan melalui budaya sekolah yaitu kegiatan rutin, kegiatan spontan dan menggunakan metode pembentukan karakter. Pembentukan karakter siswa juga dilaksanakan melalui kegiatan ekstrakurikuler. (2) kendala dalam penerapan full day school dalam pembentukan karakter siswa yaitu kesadaran siswa, kurangnya dukungan dan apresiasi dari beberapa orang tua atau wali murid, dan sarana prasarana yang belum terpenuhi. (3) Solusi dalam mengatasi kendala yaitu melakukan pembinaan kepada semua warga sekolah, menjalin hubungan dan kerjasama dengan wali murid yaitu dengan membentuk paguyupan GPS (Gerakan Peduli Sekolah), memaksimalkan pendanaan, fasilitas dan sarana prasarana sekolah
Hubungan Lama Hemodialisa dengan Kejadian Pruritus Uremik pada Pasien GGK RSUD Dr. Hardjono Ponorogo Wulandari, Endah
Jurnal Kesehatan Manarang Vol 5 No 1 (2019): Juli 2019
Publisher : Politeknik Kesehatan Kemenkes Mamuju

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (334.189 KB) | DOI: 10.33490/jkm.v5i1.90

Abstract

Hemodialysis therapy is very important to maintain condition of fluid balance in the body and prolong the life of patients with chronic renal failure (CRF). Hemodialysis doesn’t cure kidney disease completely and patients will experience various complications after the action, one of which is uremic pruritus. Uremic pruritus is generally experienced about 6 months after onset of dialysis and usually increases with the length of the patient undergoing hemodialysis. The goald of the research to know the relationship between duration of hemodialysis with uremic pruritus occurrence in CRF patients at RSUD Dr. Hardjono Ponorogo. The design research is study of correlational by using survey plan research cross sectional survey. Population in this research is all hemodialysis patients at RSUD Dr. Hardjono Ponorogo. Sample in this research is partially hemodialysis patients in April 2018 for 2 weeks. Sampling technique in this research is non-probability sampling that is consecutive sampling, while the sample is 93 respondents. The independent variable is duration of hemodialysis, dependent variable is uremic pruritus. The statistical test used Chi-Square test. The results indicates majority of the respondents undergo hemodialysis >6 months as much as 65 respondents (69.9%) and as much as 55 respondents (59.1%) didn’t experience uremic pruritus. Based on result of the test statistic Chi-Square obtained result of p=0.262 p>0.05 then Ho accepted or there aren’t relationship between duration of hemodialysis with uremic pruritus occurrence in CRF patients at RSUD Dr. Hardjono Ponorogo. Based on the result of the research can be concluded the duration of hemodialysis doesn’t affect the occurrence of uremic pruritus.