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Faktor-Faktor Yang Berpengaruh Pada Internet Financial Reporting (IFR) Di Perusahaan Manufaktur Yang Terdaftar Dalam Bursa Efek Surabaya (BES) Kurniawati, Yuli
Media Mahardhika Vol 16 No 2 (2018): jaNUARY 2018
Publisher : STIE Mahardhika

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Abstract

Penggunaan internet dalam dunia bisnis saat ini berpengaruh terhadap bentuk tradisional penyajian informasi bagi perusahaan. Perkembangan tehnologi terutama internet  menciptakan cara baru bagi perusahaan dalam berkomunikasi dengan investor. Perkembangan teknologi  tersebut telah membawa dampak positif pada pola pikir masyarakat modern saat ini, seperti dalam pengungkapan bisnis dan performance perusahaan  melalui media cetak maupun media internet. Internet Financial Reporting (IFR) menjadi trend saat ini terutama dalam perkembangan informasi dan teknologi internet.  Penyajian informasi melalui IFR merupakan pengungkapan yang bersifat  sukarela sehingga hal ini akan berdampak pada adanya disparitas praktik IFR. Penyampaian informasi dengan menggunakan IFR menyebabkan pelaporan keuangan menjadi lebih cepat dan mudah diakses oleh siapa pun. kapan pun dan dimana pun. Sehingga  IFR  dipandang sebagai alat komunikasi  kepada pelanggan, investor, dan pemegang saham yang efektif dan efisien apabila dikaitkan dengan pengambilan keputusan oleh investor dan pengusaha dalam hal investasi dan pinjaman. Melihat besarnya manfaat IFR tersebut, maka perlu diketahui faktor-faktor apa saja yang mempengaruhi IFR saat ini sehingga penggunaan IFR tersebut tepat, efektif dan efisien sesuai dengan tujuan penggunaan informasi bagi para pengguna terutama  pengusaha dan investor. Dalam penelitianini menggunakan sampel sebanyak 50 perusahaan manufaktur yang tercatat di Bursa Efek Surabaya dari tahun 2014 hingga tahun 2016. dan metode yang digunakan dalam penelitian  ini adalah analisis regresi, uji koefisien regresi sederhana (uji t), dan uji koefisien regresi secara simultan (uji F) untuk mengetahui faktor-faktor apa sajakah yang mempengaruhi IFR. Variabel yang digunakan dalam penelitian ini adalah ukuran perusahaan, profitabilitas  dan leverage. Hasil penelitian menunjukkan bahwa variabel yang berpengaruh signifikan terhadap IFR adalah ukuran perusahaan sebesar 1.278 dan profitabilitas sebesar 0.052 sedangkan variabel persentase kepemilikan saham oleh publik sebesar 0.005 dan leverage sebesar 0,125 tidak berpengaruh secara signifikan terhadap Internet Financial Reporting.
DEPIGMENTING AGENT MELANOTOKSIK PADA PENGOBATAN MELASMA Putri, Winawati Eka; Kurniawati, Yuli; Djauhari, Tantawi
Jurnal Ilmu Kesehatan dan Kesehatan Vol 2 No 2 (2018): AUGUST
Publisher : UNUSA Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33086/mhsj.v2i2.584

Abstract

Abstract: Human skin color is determined by melanin pigment,either eumelanin or feomelanin.Melanogenesis is a melanin synthesized process that is initiated with tirosin oxidation to DOPAquinoneby tirosinase, and then auto-oxidation to DOPA and DOPAchrome. Eumelanin are formed fromDOPAchrome, while pheomelanin from DOPAquinone with the presence of cysteine or gluthathione.Hyperpigmentation disorders like melasma, are difficult to treat especially in dark skinned individuals.Treatment of melasma can be topical or physical. Topical agent can use depigmenting agent, eitherindividual or combination with other. Depigmenting agent can be melanotoxic or toxic to melanocytewhich can be cell killing or cell damage. Hydroquinone, monomethyl of hydroqunone, N-acetyl-4-Scysteaminylphenol ,and azelaic acid are depigmenting agents melanotoxic. Majority of those agents actas tirosinase inhibitors which cause deactivation of tirosinase. The use of those agents in combinationare better to minimalize side effect of agents.
Quality of Life Based on Autologous Serum Skin Test Result in Chronic Spontaneous Urticaria Patients Adil, Mahvira Chow Liana Herman; Nopriyati, Nopriyati; Oktariana, Desi; Kurniawati, Yuli; Prasasty, Gita Dwi
Sriwijaya Journal of Medicine Vol. 4 No. 1 (2021): Sriwijaya Journal of Medicine
Publisher : Fakultas Kedokteran Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32539/sjm.v4i1.272

Abstract

Several studies regarding the quality of life of chronic spontaneous urticaria patients based on Autologous Serum Skin Test (ASST) results have shown a variety of results. This study aims to determine the correlation between the quality of life and ASST results in chronic spontaneous urticaria patients at Dermatology and Venereology (DV) Outpatient Clinic of Dr. Mohammad Hoesin Hospital Palembang. This analytic observational study with a cross-sectional design used secondary data in the form of medical records. 76 samples met the inclusion criteria from 110 samples of chronic spontaneous urticaria patients at DV outpatient clinic. The distribution of chronic spontaneous urticaria patients was highest in the 17-25 year age group (23.7%) and the female group (64.5%). The majority of chronic spontaneous urticaria patients had negative ASST results (52.6%). The effect of chronic spontaneous urticaria on the decline in quality of life was mostly moderate (35.5%). The bivariate analysis between DLQI score and ASST results with a value of p = 0.307 or p> 0.05 showed no significant correlation between the quality of life and ASST results.
The Primary School Learners’ Mathematics Communication Skill Improvement through PBL and TGT Models Indiarsih, Melyana; Purwanti, Eko; Kurniawati, Yuli
Educational Management Article In Pres 2021
Publisher : Educational Management

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Abstract

This research aims to find out the primary school learners’ mathematics communication skills through PBL and TGT models. This research is a quantitative approached research. The research method is a quasi-experimental method with a non-equivalent pre-test and post-test control group design. The technique of collecting data was cluster random sampling. The sample consisted of the fifth graders of Primary School in Jatinangor. The school has applied the 2013 curriculum. The fifth graders of Sinargalih Public Primary School were taken as the experimental group while the fifth graders of Mekarsari Public Primary School were taken as the control group. The data collection were done by distributing the Mathematics Communication Skill Test (MCST), observation sheet, and interview. The applied data analysis was an Independent simple T-test and hypothesis test. The findings showed that there was the learners’ mathematics communication skill improvements taught by PBL or TGT, and the significant improvement the learners taught by PBL. The results obtained an average score of students taught by PBL was higher with 70.23 than TGT with a score of 65.30. It could be concluded there was significant improvement of learners’ mathematics communication skills taught by PBL or TGT models. Keywords: PBL, TGT, Mathematics Communication Skill