Dwi Yanti - Academia.edu (original) (raw)

Papers by Dwi Yanti

Research paper thumbnail of Pengaruh Kualitas Audit, Kinerja Keuangan, Dan Ukuran Perusahaan Terhadap Pengungkapan Good Corporate Governance Pada Perusahaan LQ 45 Yang Terdaftar DI Bursa Efek Indonesia

Jurnal Ilmiah Ekonomi Global Masa Kini

This study aims to examine the influence of quality audit, financial perform, and firm size towar... more This study aims to examine the influence of quality audit, financial perform, and firm size towards good corporate governance disclosurein company. The population in this study are companies LQ45 listed in Indonesia Stock Exchange 2011-2013. The technique of sampling uses non-random sampling method with purposive sampling method was obtained 21 companies which were the sample of the observations carried on as much as three years. The hypothesis has been tested by using multiple regression method with the SPSS version 17.0. The results show that the first hypothesis (H1) states quality audit affect good corporate governance disclosure, rejected. The second hypothesis (H2) states financial perform affect good corporate governance disclosure, rejected. The third hypothesis (H3) states firm size affect good corporate governance disclosure, accepted.

Research paper thumbnail of Apakah Kinerja Keuangan Perusahaan Konstruksi Di Bursa Efek Indonesia Dipengaruhi Penerapan PSAK72?

Jurnal Media Akuntansi (Mediasi)

This study aims to see whether before and after the implementation of PSAK72 will affect the perf... more This study aims to see whether before and after the implementation of PSAK72 will affect the performance of financial construction companies that are on the Indonesia Stock Exchange. The data used is secondary data with a population of 24 issuers. The research sample was based on purposive data collection techniques with certain criteria obtained by 21 issuers throughout 2018-2020. The analysis technique used is quantitative descriptive. The Wilcoxon Signed Rank Test was used as an analytical test tool in this study. The test results show that before and after the implementation of PSAK 72 does not affect financial performance as represented by the current ratio, debt to equity ratio, and net profit margin. This means that this research adds to previous empirical research evidence which states that there is no effect of PSAK72 implementation on financial performance. The adoption of PSAK72 does not necessarily significantly increase or decrease a company's financial performance....

Research paper thumbnail of Pengaruh Rasio Keuangan dan Pertumbuhan Penjualan Terhadap Harga Saham Perusahaan Pertambangan Di Bursa Efek Indonesia

Jurnal Media Akuntansi (Mediasi)

ABSTRACTÂ The purpose of this study was to determine the effect of Earning Per Share (EPS), Divid... more ABSTRACTÂ The purpose of this study was to determine the effect of Earning Per Share (EPS), Dividend Per Share, Financial Leverage and Sales Growth on stock prices in mining companies listed on the Indonesia Stock Exchange partially and simultaneously. This type of research uses quantitative research methods. The sample in this study were 40 companies, which were taken using purposive sampling method. Based on the research results Earning Per Share (EPS), Dividend Per Share (DPS), Financial Leverage (FL) and Sales Growth (PP) simultaneously have a significant effect on stock prices with a significant value of F of 0.014 <0.05. Earning Per Share (EPS) has no significant effect on stock prices with a significant value of t of 0.292 > = 0.05. Dividend Per Share (DPS) has no significant effect on stock prices with a significant value of t of 0.339 > = 0.05 Financial Leverage (FL) has a significant effect on stock prices with a significant value of t of 0.038 < = 0.05. Sales ...

Research paper thumbnail of Sustainable Tourism Development Strategy with AHP (Analytical Hierarchy Process) Method in Pagilaran Tea Plantation Agrotourism, Indonesia

International Journal of Sustainable Development and Planning

Tourism requires a strategy for development. The steps taken in developing tourism are quite comp... more Tourism requires a strategy for development. The steps taken in developing tourism are quite complex. The tourism potential in the Pagilaran Tea Plantation can find a sustainable tourism model in an agro-tourism. Of course there are still many shortcomings from various aspects regarding the development of sustainable tourism in Pagilaran Tea Plantation Agrotourism, especially related to management. This study measures and examines the agro-tourism development strategy of Pagilaran Tea Plantation which has the advantage of being a sustainable tourism model with its social, economic, environmental and educational aspects. The right method used for this research is AHP (Analytical Hierarchy Process) because this method solves a complex unstructured situation into several components in a hierarchical arrangement, by assigning a subjective value to the relative importance of each variable, and determining which variable has the highest priority in order to influence the outcome of the si...

Research paper thumbnail of The Role of Accounting Information System Afflication In Reliability Financial Reporting

Ilomata International Journal of Tax and Accounting, 2021

The manifestation of regional financial autonomy can be seen in the regional financial accounting... more The manifestation of regional financial autonomy can be seen in the regional financial accounting information system as a good government system characterized by increasingly low problems so that the information generated by the central government and regional governments in Indonesia is a form of quality financial reporting and effective application of accounting systems by various government agencies in Indonesia. Indonesia. This study aims to find out how the successful application of accounting information systems on financial reporting performance was produced. This study uses causality and population verification methods in this study are the district and city governments in the provinces of Papua and West Papua. The sampling technique uses a census so that all members of the population become research samples. The results of this study show empirical evidence that the successful application of accounting information systems and financial reporting performance is transparent a...

Research paper thumbnail of Pengembangan Bahan Ajar Berbasis Keterampilansosial Untuk Meningkatkan Hasil Belajar Ipspada Siswa Kelas V SD Negeri 027977 Binjaitahun Ajaran 2017/2018

Penelitian ini bertujuan untuk mengembangkan bahan ajar berbasis keterampilan sosial dikelas V SD... more Penelitian ini bertujuan untuk mengembangkan bahan ajar berbasis keterampilan sosial dikelas V SD Negeri 027977 Binjai Tahun Ajaran 2017/2018. Bahan ajar berbasis keterampilan sosial ini dapat meningkatkan hasil belajar siswa dengan memenuhi kriteria Valid, Praktis dan efektif. Penelitian ini mengacu kepada model Borg and Gall yang telah di sesuaikan dengan kebutuhan. Rancangan dalam uji coba menggunakan pretest dan posttest dengan uji statistik paired sample T test yang bertujuan untuk mengetahui perbedaan peningkatan hasil belajar yang di terapkan pada dua sekolah. Temuan hasil penelitian yakni : 1) Bahan ajar Berbasis Keterampilan Sosial telah memenuhi kriteria Valid; 2) Keefektifan peningkatan bahan ajar disimpulkan berdasarkan pada hasil Post-Test siswa pada tahap uji skala besar yang sebelumnya 48% dinyatakan tuntas meningkat menjadi 76% siswa dinyatakan tuntas untuk kelas eksperimen dan yang sebelumnya 62% dinyatakan tuntas meningkat menjadi 70% dinyatakan tuntas untuk kelas ...

Research paper thumbnail of Development Social Science Materials of Social Skills Based for Students Grade V SDN 027977

Journal of Education and Practice, 2018

The purpose of this research is to development of social science materials of social skills based... more The purpose of this research is to development of social science materials of social skills based for sudents grade V. This research is categorized into the type of research development (research and devolepment) by using Borg and Gall teaching material development model. Development research is oriented towards product development where the development process is described as thoroughly as possible and the product is finally evaluated. This research was conducted at SDN 020977 Binjai and SDN 050701 Hinai Grade V Semester (I) of the academic year 2017/2018. The timing of this study will commence from October to December 2017. Treatment is specifically applied to the development of social skills-based social sciences materials with Harmony in Community. Subjects in this study are the students of grade V of SDN 020977 Binjai (Experiment) amounted to 25 students and garde V of SDN 050701 Hinai amounted 23 students (Comparator). The results of this study are developed teaching materials...

Research paper thumbnail of Perkembangan Motorik Halus Pada Balita Dengan Asi Eksklusif Lebih Baik Daripada Balita Tanpa Asi Eksklusif

ASI eksklusif dapat membantu proses pertumbuhan dan perkembangan anak untuk mencapai kemajuan yan... more ASI eksklusif dapat membantu proses pertumbuhan dan perkembangan anak untuk mencapai kemajuan yang optimal salah satunya perkembangan motorik halus. Tujuan penelitian ini adalah untuk mengetahui hubungan pemberian ASI eksklusif dengan perkembangan motorik halus pada balita usia 3-5 tahun. Jenis penelitian ini adalah penelitian korelasional, menggunakan desain penelitian survey analitik. Subyek penelitian adalah 32 balita yang dipilih dengan teknik simple random sampling. Data yang terkumpul dianalisis menggunakan uji Mann Whitney, dengan p-value = 0,011 yang artinya ada hubungan antara pemberian ASI eksklusif dengan perkembangan motorik halus pada balita usia 3-5 tahun. Disarankan untuk tempat penelitian meningkatkan pemberian konseling bagi orang tua untuk terus menstimulasi perkembangan anak sesuai tahapannya. Kata kunci: ASI eksklusif, Perkembangan motorik halus, Balita

Research paper thumbnail of Analysis, Design and Implementation System of Absens in BPK Ri

Audit Board of Indonesia (BPK RI) is a high state institution in charge of checking the state fin... more Audit Board of Indonesia (BPK RI) is a high state institution in charge of checking the state finances. Because of the importance of the task should be all BPK implementation process has been computerized tasks, but in fact the attendance system at the BPK representative Jakarta Indonesia is still manual. This manual system has weaknesses such as data accuracy is not guaranteed, require a long time in the process of calculation of employee absences recap. Ineffective in the finance section to calculate allowances and salaries of having to wait for the recap data absent from the civil service employees. Based on the analysis has been done, the authors identified the problems arising from the current system, which can be defined needs to create a computerized attendance system is proposed. The design model attendance system uses Unified Modeling Language (UML), creating applications with Hypertext Preprocessor (PHP), MySQL database and interface design using Dream-weaver MX. From the ...

Research paper thumbnail of Identifikasi Etnomatematika Yang Terdapat Dalam Pepatah Masyarakat Bengkulu “ Ikan Sejerek, Bere Secupak”

— The purpose of this study is to Identify the ethnomatematics contained in the proverb of the co... more — The purpose of this study is to Identify the ethnomatematics contained in the proverb of the community of Bengkulu "Fish sejerek, Bere secupak". This research is a qualitative research using ethnography method. The results of the research show that the proverb of Bengkulu community "Fish sejerek, Bere secupak" has an ethnomatematics related to the concept of mathematics such as the concept of linear equation system, and the concept of function limit. Keywords — Ethnomatematics, proverb, mathematical concepts Abstrak — Tujuan penelitian ini adalah untuk Mengidentifikasi etnomatematika yang terdapat dalam pepatah masyarakat Bengkulu “Ikan sejerek, Bere secupak”. Penelitian ini merupakan penelitian kualitatif dengan menggunakan metode etnografi. Hasil dari Penelitian menunjukan bahwa pepatah masyarakat Bengkulu “Ikan sejerek, Bere secupak” memiliki etnomatematika yang berkaitan dengan konsep matematika diantaranya konsep sistem persamaan linier, dan konsep limit f...

Research paper thumbnail of Pengaruh Model Pembelajaran Kontekstual Terhadap Kemampuan Koneksi Matematika Siswa Kelas X Sma Negeri 4 Lubuklinggau Tahun Pelajaran 2015/2016

Masalah penelitian ini adalah apakah ada pengaruh model pembelajaran kontekstual terhadap kemampu... more Masalah penelitian ini adalah apakah ada pengaruh model pembelajaran kontekstual terhadap kemampuan koneksi matematika siswa kelas X SMA Negeri 4 Lubuklinggau Tahun Pelajaran 2015/2016. Tujuan penelitian ini adalah untuk mengetahui pengaruh model pembelajaran kontekstual terhadap kemampuan koneksi matematika siswa kelas X SMA Negeri 4 Lubuklinggau. Jenis penelitian ini adalah True Eksperimental Design, yaitu eksperimen yang dianggap sudah baik, karena sudah memenuhi persyaratan eksperimen, yaitu dengan adanya kelompok lain yang tidak mengalami eksperimen yang diamati, sehingga Perubahan yang terjadi antara sebelum penelitian dan setelah penelitian benar-benar terlihat. Populasi dalam penelitian ini adalah seluruh siswa kelas X SMA Negeri 4 Lubuklinggau Tahun Pelajaran 2015/2016, yang terdiri dari 267 siswa. Pengambilan sampel dalam penelitian ini dilakukan secara acak dengan cara pengundian. Setelah dilakukan pengundian, terpilih dua kelas sebagai sampel yaitu kelas X.3 sebagai kela...

Research paper thumbnail of Efektifitas Relaksasi Teknik Benson Terhadap Penurunan Intensitas Nyeri Ibu Post Seksio Sesarea

Kejadian Seksio Sesarea semakin menunjukkan peningkatan pada Rumah Sakit negeri dan pada Rumah Sa... more Kejadian Seksio Sesarea semakin menunjukkan peningkatan pada Rumah Sakit negeri dan pada Rumah Sakit swasta. Pada umumnya pembedahan seksio sesarea dapat mengakibatkan timbulnya nyeri abdomen pada klien. Nyeri yang ditimbulkan dari tindakan pembedahan seksio sesarea. Persalinan seksio sesarea dapat menimbulkan perasaan nyeri yang lebih tinggi sekitar 27,3% dari pada tindakan pertolongan persalinan normal yang hanya berkisar 9%. Nyeri dapat diatasi dengan penatalaksanaan nyeri. Penatalaksanaan nyeri pada ibu post seksio sesarea bisa menggunakan pemberian terapi farmakologis dan dapat pula menggunakan terapi non farmakologis, dimana terapi non farmakologis bisa menjadi alternatif yang lebih aman dalam pemberiannya. Salah satu terapi non farmakologis yang bisa digunakan yaitu pemberian terapi relaksasi tehnik benson kepada ibu post seksio sesarea. Adapun tujuan dari dilakukannya penelitian ini adalah untuk mengukur sejauh mana efektifitas pemberian dari terapi relaksasi tehnik benson p...

Research paper thumbnail of Karakterisasi Bakteri Asam Laktat Yang Diisolasi Selama Fermentasi Bakasang

Tujuan penelitian ini adalah mempelajari bakteri asam laktat (BAL) yang berperan selama fermentas... more Tujuan penelitian ini adalah mempelajari bakteri asam laktat (BAL) yang berperan selama fermentasi 15 hari pada produk fermentasi bakasang. Selama fermentasi dilakukan pengukuran terhadap pH dan total asam, total plate count, dan bakteri asam laktat dilanjutkan dengan uji morfologi dan biokimia. Hasil pengukuran pH terjadi kecenderungan penurunan pH pada sampel bakasang disebabkan asam laktat yang dihasilkan oleh aktifi tas BAL. Tiga spesies BAL yang teridentifi kasi yaitu Lactobacillus acidophilus dan L. plantarum dengan karakteristik Gram-positif batang, tidak membentuk spora, non motil, indol negatif, katalase negatif, oksidase positif, uji Sitrat bervariasi, Voges-Proskauer (VP) bervariasi, methyl red (MR) positif dan hasil fermentasi karbohidrat bervariasi. Streptococcus faecalis dengan karakteristik Gram-positif kokus, non motil, katalase negatif, indol negatif, VP positif, sitrat negatif, dan uji fermentasi karbohidrat positif . Kata kunci: bakasang, bakteri asam laktat, caka...

Research paper thumbnail of The Students' Mathematical Communication Ability in Learning Ethomathematics-Oriented Realistic Mathematics

The purpose of this study was to determine the contribution of realistic mathematics learning and... more The purpose of this study was to determine the contribution of realistic mathematics learning and ethnomathematics to mathematical communication skills.This research is a quasi experimental study using a 2x2 factorial design. The sample is 60 students, who are chosen with the whole group technique. The experimental class was given an ethnomathematics-based realistic mathematics learning approach, and a control class with a traditional approach. Data collection is done by using a mathematical communication ability test. Data were analyzed by ANCOVA. The result, if the two groups of students were given the ethnomathematics material, the students' mathematical communication skills were taught with a higher realistic learning approach used by traditional learning approaches.

Research paper thumbnail of DAYA TAHAN IKAN MAS MAJALAYA KETURUNAN KEDUA YANG MEMBAWA MARKA MOLEKULER Cyca-DAB1*05 TERHADAP INFEKSI Aeromonas hydrophila

Pada penelitian sebelumnya telah dibuktikan bahwa ikan mas majalaya keturunan pertama hasil persi... more Pada penelitian sebelumnya telah dibuktikan bahwa ikan mas majalaya keturunan pertama hasil persilangan antar induk F-0 yang mempunyai marka molekuler Cyca-DAB1*05 memiliki daya tahan yang lebih tinggi daripada yang tidak membawa marka terhadap infeksi virus KHV. Penelitian ini dilakukan untuk menguji daya tahan ikan mas keturunan kedua yang membawa marka molekuler Cyca-DAB1*05 terhadap infeksi Aeromonas hydrophila. Ikan mas keturunan kedua diproduksi dengan cara menyilangkan antar ikan mas keturunan pertama yang membawa marka molekuler Cyca-DAB1*05. Uji tantang ikan mas terhadap Aeromonas hydrophila mengacu pada Protokol 02 Pemuliaan Ikan Mas Nasional. Identifikasi ikan mas F-2 yang membawa marka molekuler dilakukan menggunakan metode PCR dengan primer spesifik Cyca-DAB1*05. Hasil penelitian menunjukkan bahwa terdapat sebanyak 83,33% populasi ikan mas F-2 mempunyai marka Cyca-DAB1*05 (disebut sebagai F2-MHC+ ). Hal ini relatif sama dengan yang ditemukan pada ikan mas generasi perta...

Research paper thumbnail of Analyzing the Spelling Mistakes in Students’ Essay in Indonesian Subject at Grade IV of Elementary School

Primary: Jurnal Pendidikan Guru Sekolah Dasar, 2021

Writing essays is one of the writing skills taught to grade IV students at SD Negeri 26 Talang Ke... more Writing essays is one of the writing skills taught to grade IV students at SD Negeri 26 Talang Kelapa. However, many spelling mistakes were still found in students' writings. For this reason, the problem in this study was the spelling mistakes found in students' essays in Indonesian subject at grade IV of elementary schools. The purpose of this study was to describe the spelling mistakes found in students' essays in Indonesian subjects at grade IV of elementary school. The object of this study was the spelling mistakes found in the students' essays. The informants in this study were students and teachers of class IV SD Negeri 26 Talang Kelapa Kabupaten Banyuasin. This research utilized a qualitative descriptive method. Data were collected through documentation and interviews. The data were analyzed through data reduction, data presentation, and conclusion drawings. The results of this study indicated that the mistakes were in using capital letters, fullstop, commas, and pronouns. This is because students did not understand the right spelling in writing. The students had difficulties in writing essays since they paid less attention to the teacher's explanations in Indonesian subjects. Thus, the teacher needed to improve students' understanding of the use of spelling.

Research paper thumbnail of Analisis Partisipasi Masyarakat dalam Pembangunan Infrastruktur Jalan pada Program PNPM

Journal of Economic, Bussines and Accounting (COSTING), 2020

Urban development from the past until now has always been an interesting theme discussed in devel... more Urban development from the past until now has always been an interesting theme discussed in development discussions, this is because the development of rural / urban villages is an integral as well as a central point of national development. The purpose of this study was to determine community participation in the development of road infrastructure through the PNPM Program in Kelurahan Ponorogo, Lubuklinggau Utara District II. This research is a survey research. The type of data used is primary data obtained from questionnaires, interviews, observations, documentation with the number of respondents 7 neighborhood units (RT) where to be taken are 2 KSM (self-help groups) in 2 RTs in Ponorogo Kelurahan, namely RT 1 and RT 2. The total population of the two Rt is 178 households. The sampling method used was purposive sampling by 50%, so the number of samples to be taken was as many as 89 people. Data analysis methods used are descriptive analysis and qualitative analysis. The results o...

Research paper thumbnail of Kecemasan Matematika Dan Self Efficacy Dalam Melakukan Pembuktian Matematika

Journal of Mathematics Science and Education, 2020

Self-Efficacy atau rasa percaya diri yang kurang baik menjadi salah satu penyebab kecemasan matem... more Self-Efficacy atau rasa percaya diri yang kurang baik menjadi salah satu penyebab kecemasan matematika. Tulisan ini mendiskusikan suatu cara yang paling baik yang dapat dilakukan untuk mengatasi kecemasan matematika, self efficacy dalam membuktikan matematika. Metode yang digunakan adalah tinjauan pustaka. Self efficacy memiliki perananan yang penting dalam menghilangkan kecemasan marematika, dimana jika seseorang memiliki kepercayaan akan kemampuan yang dimilikinya maka akan lebih senang dan giat dalam melakukan pembuktian matematika. Akan tetapi terkadang kebanyakan tidak meyakini atau mempercayai dirinya sendiri sehingga cenderung malas dalam melakukan pembuktian matematika, maka dari itu dibutuhkan learning community dimana mereka mampu berinteraksi dan saling bertukar pikiran sehingga dapat membuka peluang untuk dapat melakukan pembuktian matematika tanpa diiringi kecemasan-kecemasan matematika tersebut.

Research paper thumbnail of Identifikasi Etnomatematika Batik Besurek Bengkulu Sebagai Media Dan Alat Peraga Penyampaian Konsep Kekongruenan Dan Kesebangunan

Wahana Didaktika : Jurnal Ilmu Kependidikan, 2018

Tujuan penelitian ini adalah untuk mengidentifikasi etnomatematika batik Basurek Bengkulu yang da... more Tujuan penelitian ini adalah untuk mengidentifikasi etnomatematika batik Basurek Bengkulu yang dapat dijadikan media dan alat peraga penyampaian konsep kekongruenan dan kesebangunan. Penelitian ini merupakan penelitian kualitatif dengan menggunakan metode etnografi. Hasil dari Penelitian menunjukan bahwa bagian-bagian atau bentuk motif pada batik Basurek Bengkulu memiliki etnomatematika yang berkaitan dengan konsep matematika di antaranya kekongruenan, dan kesebangunan yang dapat dijadikan media dan alat peraga penyampaian konsep kekongruenan dan kesebangunan.

Research paper thumbnail of Konsumsi sayuran hijau dengan kejadian anemia pada ibu hamil

Holistik Jurnal Kesehatan, 2020

Consumption of dark green, leafy vegetables and maternal anemia during pregnancyBackground: The d... more Consumption of dark green, leafy vegetables and maternal anemia during pregnancyBackground: The data base of the statistical bureau agency in Indonesia, the prevalence of maternal anemia during pregnancy is still relatively high and tends to increase where in 2013 in urban areas amounted to 36.4%, in rural areas 37.8% so that the average 37.1%. in 2018 it has increased significantly to an average of 48.9%. The incidence of maternal anemia during pregnancy in 12 public health centre (Puskesmas) in North Lampung was found a public health centre (Puskesmas) that was classified as still high in Semuli Raya public health centre (Puskesmas) (33.6%).Purpose: Knowing of consumption of dark green, leafy vegetables and maternal anemia during pregnancyMethod: A quantitative study with an analytical survey using the cross sectional study. The samples were 60 respondents and analysis of statistical tests used the chi-square test.Results: The consumption of dark green, leafy vegetables in 60...

Research paper thumbnail of Pengaruh Kualitas Audit, Kinerja Keuangan, Dan Ukuran Perusahaan Terhadap Pengungkapan Good Corporate Governance Pada Perusahaan LQ 45 Yang Terdaftar DI Bursa Efek Indonesia

Jurnal Ilmiah Ekonomi Global Masa Kini

This study aims to examine the influence of quality audit, financial perform, and firm size towar... more This study aims to examine the influence of quality audit, financial perform, and firm size towards good corporate governance disclosurein company. The population in this study are companies LQ45 listed in Indonesia Stock Exchange 2011-2013. The technique of sampling uses non-random sampling method with purposive sampling method was obtained 21 companies which were the sample of the observations carried on as much as three years. The hypothesis has been tested by using multiple regression method with the SPSS version 17.0. The results show that the first hypothesis (H1) states quality audit affect good corporate governance disclosure, rejected. The second hypothesis (H2) states financial perform affect good corporate governance disclosure, rejected. The third hypothesis (H3) states firm size affect good corporate governance disclosure, accepted.

Research paper thumbnail of Apakah Kinerja Keuangan Perusahaan Konstruksi Di Bursa Efek Indonesia Dipengaruhi Penerapan PSAK72?

Jurnal Media Akuntansi (Mediasi)

This study aims to see whether before and after the implementation of PSAK72 will affect the perf... more This study aims to see whether before and after the implementation of PSAK72 will affect the performance of financial construction companies that are on the Indonesia Stock Exchange. The data used is secondary data with a population of 24 issuers. The research sample was based on purposive data collection techniques with certain criteria obtained by 21 issuers throughout 2018-2020. The analysis technique used is quantitative descriptive. The Wilcoxon Signed Rank Test was used as an analytical test tool in this study. The test results show that before and after the implementation of PSAK 72 does not affect financial performance as represented by the current ratio, debt to equity ratio, and net profit margin. This means that this research adds to previous empirical research evidence which states that there is no effect of PSAK72 implementation on financial performance. The adoption of PSAK72 does not necessarily significantly increase or decrease a company's financial performance....

Research paper thumbnail of Pengaruh Rasio Keuangan dan Pertumbuhan Penjualan Terhadap Harga Saham Perusahaan Pertambangan Di Bursa Efek Indonesia

Jurnal Media Akuntansi (Mediasi)

ABSTRACTÂ The purpose of this study was to determine the effect of Earning Per Share (EPS), Divid... more ABSTRACTÂ The purpose of this study was to determine the effect of Earning Per Share (EPS), Dividend Per Share, Financial Leverage and Sales Growth on stock prices in mining companies listed on the Indonesia Stock Exchange partially and simultaneously. This type of research uses quantitative research methods. The sample in this study were 40 companies, which were taken using purposive sampling method. Based on the research results Earning Per Share (EPS), Dividend Per Share (DPS), Financial Leverage (FL) and Sales Growth (PP) simultaneously have a significant effect on stock prices with a significant value of F of 0.014 <0.05. Earning Per Share (EPS) has no significant effect on stock prices with a significant value of t of 0.292 > = 0.05. Dividend Per Share (DPS) has no significant effect on stock prices with a significant value of t of 0.339 > = 0.05 Financial Leverage (FL) has a significant effect on stock prices with a significant value of t of 0.038 < = 0.05. Sales ...

Research paper thumbnail of Sustainable Tourism Development Strategy with AHP (Analytical Hierarchy Process) Method in Pagilaran Tea Plantation Agrotourism, Indonesia

International Journal of Sustainable Development and Planning

Tourism requires a strategy for development. The steps taken in developing tourism are quite comp... more Tourism requires a strategy for development. The steps taken in developing tourism are quite complex. The tourism potential in the Pagilaran Tea Plantation can find a sustainable tourism model in an agro-tourism. Of course there are still many shortcomings from various aspects regarding the development of sustainable tourism in Pagilaran Tea Plantation Agrotourism, especially related to management. This study measures and examines the agro-tourism development strategy of Pagilaran Tea Plantation which has the advantage of being a sustainable tourism model with its social, economic, environmental and educational aspects. The right method used for this research is AHP (Analytical Hierarchy Process) because this method solves a complex unstructured situation into several components in a hierarchical arrangement, by assigning a subjective value to the relative importance of each variable, and determining which variable has the highest priority in order to influence the outcome of the si...

Research paper thumbnail of The Role of Accounting Information System Afflication In Reliability Financial Reporting

Ilomata International Journal of Tax and Accounting, 2021

The manifestation of regional financial autonomy can be seen in the regional financial accounting... more The manifestation of regional financial autonomy can be seen in the regional financial accounting information system as a good government system characterized by increasingly low problems so that the information generated by the central government and regional governments in Indonesia is a form of quality financial reporting and effective application of accounting systems by various government agencies in Indonesia. Indonesia. This study aims to find out how the successful application of accounting information systems on financial reporting performance was produced. This study uses causality and population verification methods in this study are the district and city governments in the provinces of Papua and West Papua. The sampling technique uses a census so that all members of the population become research samples. The results of this study show empirical evidence that the successful application of accounting information systems and financial reporting performance is transparent a...

Research paper thumbnail of Pengembangan Bahan Ajar Berbasis Keterampilansosial Untuk Meningkatkan Hasil Belajar Ipspada Siswa Kelas V SD Negeri 027977 Binjaitahun Ajaran 2017/2018

Penelitian ini bertujuan untuk mengembangkan bahan ajar berbasis keterampilan sosial dikelas V SD... more Penelitian ini bertujuan untuk mengembangkan bahan ajar berbasis keterampilan sosial dikelas V SD Negeri 027977 Binjai Tahun Ajaran 2017/2018. Bahan ajar berbasis keterampilan sosial ini dapat meningkatkan hasil belajar siswa dengan memenuhi kriteria Valid, Praktis dan efektif. Penelitian ini mengacu kepada model Borg and Gall yang telah di sesuaikan dengan kebutuhan. Rancangan dalam uji coba menggunakan pretest dan posttest dengan uji statistik paired sample T test yang bertujuan untuk mengetahui perbedaan peningkatan hasil belajar yang di terapkan pada dua sekolah. Temuan hasil penelitian yakni : 1) Bahan ajar Berbasis Keterampilan Sosial telah memenuhi kriteria Valid; 2) Keefektifan peningkatan bahan ajar disimpulkan berdasarkan pada hasil Post-Test siswa pada tahap uji skala besar yang sebelumnya 48% dinyatakan tuntas meningkat menjadi 76% siswa dinyatakan tuntas untuk kelas eksperimen dan yang sebelumnya 62% dinyatakan tuntas meningkat menjadi 70% dinyatakan tuntas untuk kelas ...

Research paper thumbnail of Development Social Science Materials of Social Skills Based for Students Grade V SDN 027977

Journal of Education and Practice, 2018

The purpose of this research is to development of social science materials of social skills based... more The purpose of this research is to development of social science materials of social skills based for sudents grade V. This research is categorized into the type of research development (research and devolepment) by using Borg and Gall teaching material development model. Development research is oriented towards product development where the development process is described as thoroughly as possible and the product is finally evaluated. This research was conducted at SDN 020977 Binjai and SDN 050701 Hinai Grade V Semester (I) of the academic year 2017/2018. The timing of this study will commence from October to December 2017. Treatment is specifically applied to the development of social skills-based social sciences materials with Harmony in Community. Subjects in this study are the students of grade V of SDN 020977 Binjai (Experiment) amounted to 25 students and garde V of SDN 050701 Hinai amounted 23 students (Comparator). The results of this study are developed teaching materials...

Research paper thumbnail of Perkembangan Motorik Halus Pada Balita Dengan Asi Eksklusif Lebih Baik Daripada Balita Tanpa Asi Eksklusif

ASI eksklusif dapat membantu proses pertumbuhan dan perkembangan anak untuk mencapai kemajuan yan... more ASI eksklusif dapat membantu proses pertumbuhan dan perkembangan anak untuk mencapai kemajuan yang optimal salah satunya perkembangan motorik halus. Tujuan penelitian ini adalah untuk mengetahui hubungan pemberian ASI eksklusif dengan perkembangan motorik halus pada balita usia 3-5 tahun. Jenis penelitian ini adalah penelitian korelasional, menggunakan desain penelitian survey analitik. Subyek penelitian adalah 32 balita yang dipilih dengan teknik simple random sampling. Data yang terkumpul dianalisis menggunakan uji Mann Whitney, dengan p-value = 0,011 yang artinya ada hubungan antara pemberian ASI eksklusif dengan perkembangan motorik halus pada balita usia 3-5 tahun. Disarankan untuk tempat penelitian meningkatkan pemberian konseling bagi orang tua untuk terus menstimulasi perkembangan anak sesuai tahapannya. Kata kunci: ASI eksklusif, Perkembangan motorik halus, Balita

Research paper thumbnail of Analysis, Design and Implementation System of Absens in BPK Ri

Audit Board of Indonesia (BPK RI) is a high state institution in charge of checking the state fin... more Audit Board of Indonesia (BPK RI) is a high state institution in charge of checking the state finances. Because of the importance of the task should be all BPK implementation process has been computerized tasks, but in fact the attendance system at the BPK representative Jakarta Indonesia is still manual. This manual system has weaknesses such as data accuracy is not guaranteed, require a long time in the process of calculation of employee absences recap. Ineffective in the finance section to calculate allowances and salaries of having to wait for the recap data absent from the civil service employees. Based on the analysis has been done, the authors identified the problems arising from the current system, which can be defined needs to create a computerized attendance system is proposed. The design model attendance system uses Unified Modeling Language (UML), creating applications with Hypertext Preprocessor (PHP), MySQL database and interface design using Dream-weaver MX. From the ...

Research paper thumbnail of Identifikasi Etnomatematika Yang Terdapat Dalam Pepatah Masyarakat Bengkulu “ Ikan Sejerek, Bere Secupak”

— The purpose of this study is to Identify the ethnomatematics contained in the proverb of the co... more — The purpose of this study is to Identify the ethnomatematics contained in the proverb of the community of Bengkulu "Fish sejerek, Bere secupak". This research is a qualitative research using ethnography method. The results of the research show that the proverb of Bengkulu community "Fish sejerek, Bere secupak" has an ethnomatematics related to the concept of mathematics such as the concept of linear equation system, and the concept of function limit. Keywords — Ethnomatematics, proverb, mathematical concepts Abstrak — Tujuan penelitian ini adalah untuk Mengidentifikasi etnomatematika yang terdapat dalam pepatah masyarakat Bengkulu “Ikan sejerek, Bere secupak”. Penelitian ini merupakan penelitian kualitatif dengan menggunakan metode etnografi. Hasil dari Penelitian menunjukan bahwa pepatah masyarakat Bengkulu “Ikan sejerek, Bere secupak” memiliki etnomatematika yang berkaitan dengan konsep matematika diantaranya konsep sistem persamaan linier, dan konsep limit f...

Research paper thumbnail of Pengaruh Model Pembelajaran Kontekstual Terhadap Kemampuan Koneksi Matematika Siswa Kelas X Sma Negeri 4 Lubuklinggau Tahun Pelajaran 2015/2016

Masalah penelitian ini adalah apakah ada pengaruh model pembelajaran kontekstual terhadap kemampu... more Masalah penelitian ini adalah apakah ada pengaruh model pembelajaran kontekstual terhadap kemampuan koneksi matematika siswa kelas X SMA Negeri 4 Lubuklinggau Tahun Pelajaran 2015/2016. Tujuan penelitian ini adalah untuk mengetahui pengaruh model pembelajaran kontekstual terhadap kemampuan koneksi matematika siswa kelas X SMA Negeri 4 Lubuklinggau. Jenis penelitian ini adalah True Eksperimental Design, yaitu eksperimen yang dianggap sudah baik, karena sudah memenuhi persyaratan eksperimen, yaitu dengan adanya kelompok lain yang tidak mengalami eksperimen yang diamati, sehingga Perubahan yang terjadi antara sebelum penelitian dan setelah penelitian benar-benar terlihat. Populasi dalam penelitian ini adalah seluruh siswa kelas X SMA Negeri 4 Lubuklinggau Tahun Pelajaran 2015/2016, yang terdiri dari 267 siswa. Pengambilan sampel dalam penelitian ini dilakukan secara acak dengan cara pengundian. Setelah dilakukan pengundian, terpilih dua kelas sebagai sampel yaitu kelas X.3 sebagai kela...

Research paper thumbnail of Efektifitas Relaksasi Teknik Benson Terhadap Penurunan Intensitas Nyeri Ibu Post Seksio Sesarea

Kejadian Seksio Sesarea semakin menunjukkan peningkatan pada Rumah Sakit negeri dan pada Rumah Sa... more Kejadian Seksio Sesarea semakin menunjukkan peningkatan pada Rumah Sakit negeri dan pada Rumah Sakit swasta. Pada umumnya pembedahan seksio sesarea dapat mengakibatkan timbulnya nyeri abdomen pada klien. Nyeri yang ditimbulkan dari tindakan pembedahan seksio sesarea. Persalinan seksio sesarea dapat menimbulkan perasaan nyeri yang lebih tinggi sekitar 27,3% dari pada tindakan pertolongan persalinan normal yang hanya berkisar 9%. Nyeri dapat diatasi dengan penatalaksanaan nyeri. Penatalaksanaan nyeri pada ibu post seksio sesarea bisa menggunakan pemberian terapi farmakologis dan dapat pula menggunakan terapi non farmakologis, dimana terapi non farmakologis bisa menjadi alternatif yang lebih aman dalam pemberiannya. Salah satu terapi non farmakologis yang bisa digunakan yaitu pemberian terapi relaksasi tehnik benson kepada ibu post seksio sesarea. Adapun tujuan dari dilakukannya penelitian ini adalah untuk mengukur sejauh mana efektifitas pemberian dari terapi relaksasi tehnik benson p...

Research paper thumbnail of Karakterisasi Bakteri Asam Laktat Yang Diisolasi Selama Fermentasi Bakasang

Tujuan penelitian ini adalah mempelajari bakteri asam laktat (BAL) yang berperan selama fermentas... more Tujuan penelitian ini adalah mempelajari bakteri asam laktat (BAL) yang berperan selama fermentasi 15 hari pada produk fermentasi bakasang. Selama fermentasi dilakukan pengukuran terhadap pH dan total asam, total plate count, dan bakteri asam laktat dilanjutkan dengan uji morfologi dan biokimia. Hasil pengukuran pH terjadi kecenderungan penurunan pH pada sampel bakasang disebabkan asam laktat yang dihasilkan oleh aktifi tas BAL. Tiga spesies BAL yang teridentifi kasi yaitu Lactobacillus acidophilus dan L. plantarum dengan karakteristik Gram-positif batang, tidak membentuk spora, non motil, indol negatif, katalase negatif, oksidase positif, uji Sitrat bervariasi, Voges-Proskauer (VP) bervariasi, methyl red (MR) positif dan hasil fermentasi karbohidrat bervariasi. Streptococcus faecalis dengan karakteristik Gram-positif kokus, non motil, katalase negatif, indol negatif, VP positif, sitrat negatif, dan uji fermentasi karbohidrat positif . Kata kunci: bakasang, bakteri asam laktat, caka...

Research paper thumbnail of The Students' Mathematical Communication Ability in Learning Ethomathematics-Oriented Realistic Mathematics

The purpose of this study was to determine the contribution of realistic mathematics learning and... more The purpose of this study was to determine the contribution of realistic mathematics learning and ethnomathematics to mathematical communication skills.This research is a quasi experimental study using a 2x2 factorial design. The sample is 60 students, who are chosen with the whole group technique. The experimental class was given an ethnomathematics-based realistic mathematics learning approach, and a control class with a traditional approach. Data collection is done by using a mathematical communication ability test. Data were analyzed by ANCOVA. The result, if the two groups of students were given the ethnomathematics material, the students' mathematical communication skills were taught with a higher realistic learning approach used by traditional learning approaches.

Research paper thumbnail of DAYA TAHAN IKAN MAS MAJALAYA KETURUNAN KEDUA YANG MEMBAWA MARKA MOLEKULER Cyca-DAB1*05 TERHADAP INFEKSI Aeromonas hydrophila

Pada penelitian sebelumnya telah dibuktikan bahwa ikan mas majalaya keturunan pertama hasil persi... more Pada penelitian sebelumnya telah dibuktikan bahwa ikan mas majalaya keturunan pertama hasil persilangan antar induk F-0 yang mempunyai marka molekuler Cyca-DAB1*05 memiliki daya tahan yang lebih tinggi daripada yang tidak membawa marka terhadap infeksi virus KHV. Penelitian ini dilakukan untuk menguji daya tahan ikan mas keturunan kedua yang membawa marka molekuler Cyca-DAB1*05 terhadap infeksi Aeromonas hydrophila. Ikan mas keturunan kedua diproduksi dengan cara menyilangkan antar ikan mas keturunan pertama yang membawa marka molekuler Cyca-DAB1*05. Uji tantang ikan mas terhadap Aeromonas hydrophila mengacu pada Protokol 02 Pemuliaan Ikan Mas Nasional. Identifikasi ikan mas F-2 yang membawa marka molekuler dilakukan menggunakan metode PCR dengan primer spesifik Cyca-DAB1*05. Hasil penelitian menunjukkan bahwa terdapat sebanyak 83,33% populasi ikan mas F-2 mempunyai marka Cyca-DAB1*05 (disebut sebagai F2-MHC+ ). Hal ini relatif sama dengan yang ditemukan pada ikan mas generasi perta...

Research paper thumbnail of Analyzing the Spelling Mistakes in Students’ Essay in Indonesian Subject at Grade IV of Elementary School

Primary: Jurnal Pendidikan Guru Sekolah Dasar, 2021

Writing essays is one of the writing skills taught to grade IV students at SD Negeri 26 Talang Ke... more Writing essays is one of the writing skills taught to grade IV students at SD Negeri 26 Talang Kelapa. However, many spelling mistakes were still found in students' writings. For this reason, the problem in this study was the spelling mistakes found in students' essays in Indonesian subject at grade IV of elementary schools. The purpose of this study was to describe the spelling mistakes found in students' essays in Indonesian subjects at grade IV of elementary school. The object of this study was the spelling mistakes found in the students' essays. The informants in this study were students and teachers of class IV SD Negeri 26 Talang Kelapa Kabupaten Banyuasin. This research utilized a qualitative descriptive method. Data were collected through documentation and interviews. The data were analyzed through data reduction, data presentation, and conclusion drawings. The results of this study indicated that the mistakes were in using capital letters, fullstop, commas, and pronouns. This is because students did not understand the right spelling in writing. The students had difficulties in writing essays since they paid less attention to the teacher's explanations in Indonesian subjects. Thus, the teacher needed to improve students' understanding of the use of spelling.

Research paper thumbnail of Analisis Partisipasi Masyarakat dalam Pembangunan Infrastruktur Jalan pada Program PNPM

Journal of Economic, Bussines and Accounting (COSTING), 2020

Urban development from the past until now has always been an interesting theme discussed in devel... more Urban development from the past until now has always been an interesting theme discussed in development discussions, this is because the development of rural / urban villages is an integral as well as a central point of national development. The purpose of this study was to determine community participation in the development of road infrastructure through the PNPM Program in Kelurahan Ponorogo, Lubuklinggau Utara District II. This research is a survey research. The type of data used is primary data obtained from questionnaires, interviews, observations, documentation with the number of respondents 7 neighborhood units (RT) where to be taken are 2 KSM (self-help groups) in 2 RTs in Ponorogo Kelurahan, namely RT 1 and RT 2. The total population of the two Rt is 178 households. The sampling method used was purposive sampling by 50%, so the number of samples to be taken was as many as 89 people. Data analysis methods used are descriptive analysis and qualitative analysis. The results o...

Research paper thumbnail of Kecemasan Matematika Dan Self Efficacy Dalam Melakukan Pembuktian Matematika

Journal of Mathematics Science and Education, 2020

Self-Efficacy atau rasa percaya diri yang kurang baik menjadi salah satu penyebab kecemasan matem... more Self-Efficacy atau rasa percaya diri yang kurang baik menjadi salah satu penyebab kecemasan matematika. Tulisan ini mendiskusikan suatu cara yang paling baik yang dapat dilakukan untuk mengatasi kecemasan matematika, self efficacy dalam membuktikan matematika. Metode yang digunakan adalah tinjauan pustaka. Self efficacy memiliki perananan yang penting dalam menghilangkan kecemasan marematika, dimana jika seseorang memiliki kepercayaan akan kemampuan yang dimilikinya maka akan lebih senang dan giat dalam melakukan pembuktian matematika. Akan tetapi terkadang kebanyakan tidak meyakini atau mempercayai dirinya sendiri sehingga cenderung malas dalam melakukan pembuktian matematika, maka dari itu dibutuhkan learning community dimana mereka mampu berinteraksi dan saling bertukar pikiran sehingga dapat membuka peluang untuk dapat melakukan pembuktian matematika tanpa diiringi kecemasan-kecemasan matematika tersebut.

Research paper thumbnail of Identifikasi Etnomatematika Batik Besurek Bengkulu Sebagai Media Dan Alat Peraga Penyampaian Konsep Kekongruenan Dan Kesebangunan

Wahana Didaktika : Jurnal Ilmu Kependidikan, 2018

Tujuan penelitian ini adalah untuk mengidentifikasi etnomatematika batik Basurek Bengkulu yang da... more Tujuan penelitian ini adalah untuk mengidentifikasi etnomatematika batik Basurek Bengkulu yang dapat dijadikan media dan alat peraga penyampaian konsep kekongruenan dan kesebangunan. Penelitian ini merupakan penelitian kualitatif dengan menggunakan metode etnografi. Hasil dari Penelitian menunjukan bahwa bagian-bagian atau bentuk motif pada batik Basurek Bengkulu memiliki etnomatematika yang berkaitan dengan konsep matematika di antaranya kekongruenan, dan kesebangunan yang dapat dijadikan media dan alat peraga penyampaian konsep kekongruenan dan kesebangunan.

Research paper thumbnail of Konsumsi sayuran hijau dengan kejadian anemia pada ibu hamil

Holistik Jurnal Kesehatan, 2020

Consumption of dark green, leafy vegetables and maternal anemia during pregnancyBackground: The d... more Consumption of dark green, leafy vegetables and maternal anemia during pregnancyBackground: The data base of the statistical bureau agency in Indonesia, the prevalence of maternal anemia during pregnancy is still relatively high and tends to increase where in 2013 in urban areas amounted to 36.4%, in rural areas 37.8% so that the average 37.1%. in 2018 it has increased significantly to an average of 48.9%. The incidence of maternal anemia during pregnancy in 12 public health centre (Puskesmas) in North Lampung was found a public health centre (Puskesmas) that was classified as still high in Semuli Raya public health centre (Puskesmas) (33.6%).Purpose: Knowing of consumption of dark green, leafy vegetables and maternal anemia during pregnancyMethod: A quantitative study with an analytical survey using the cross sectional study. The samples were 60 respondents and analysis of statistical tests used the chi-square test.Results: The consumption of dark green, leafy vegetables in 60...