Jurnal Genta Mulia Volume VI (original) (raw)
Expert systems diagnose asthma at puskesmas Deli Tua. This study aims to make an expert system application detects asthma at puskesmas Deli Tua using PHP programming language. Data collection methods used in this research are observation and literature study. In making the application, the bayes method is used to calculate the weights that have been collected from the research. From the results of research conducted it can be concluded that the expert system of asthma detection in Deli Tua puskesmas using programming language PHP and MySQL as database can improve the performance of Deli Tua health center.
DAFTAR ISI Pengaruh Kompetensi Sumber Daya Manusia Terhadap Kinerja Pengelola Koperasi di Kabupaten Barru Lilly Ibrahim …………………………..……………………………………………………. 1 – 18 Hubungan antara Belanja Daerah dengan Pertumbuhan Ekonomi di Kabupaten Takalar Muhammad Rusydi ……..………………….………………………………………….... 18 - 32 Strategi Pengembangan Sumber Daya Manusia di Dinas Perhubungan Komunikasi dan Informatika Kabupaten Bulukumba Ruliaty ……………………………,,,,........................................................…..…………. 33 - 50 Faktor Penentu Motivasi dan Kepuasan Kerja Karyawan di Universitas Muhammadiyah Makassar Ismail Rasulong ………………......……………………………………………………… 51 - 72 Beberapa Faktor yang Mempengaruhi Kepatuha Pajak Wajib Pajak Badan di Kota Makassar Faidhul Adzim ……………….…………………………..…………..…………………… 73 - 87 Analisis Faktor Penentu Kecenderungan Orang Bermigrasi Keluar Negeri di Kabupaten Bulukumba Naidah ………………………………………..…...……………..…………..……………….. 88 - 102 Analisis Kepuasan Pelanggan Terhadap Kualitas Jasa Pengendalian hama oleh CV. Jaya Putra Mandiri Makassar Murni ………………………………..…………………………………………………………. 103 - 116 Studi Kualitas Jasa dan Pemasaran Relasional, Pengaruhnya Terhadap Kepuasan dan Loyalitas Nasabah Bank Syariah di Kota Makassar Mahmud Nuhung ……………………………………………………………..………… 117 - 142 Manajemen Islam Perusahaan: Model dan Praktis A. Ifayani Haanurat, Safri Haliding, & Agusdiwana Suarni …………….. 143 - 161
Tanggung jawab auditor dalam mengindentifikasi kemampuan perusahaan untuk mempertahankan usahanya secara jangka panjang (going concern) masih menjadi fenomena yang jarang terungkap karena adanya keterlibatan manipulasi akuntansi. Kasus dilikuidasinya beberapa perusahaan setelah pada tahun sebelumnya justru menerima unqualified opinion dari auditor independen menunjukkan realita yang terjadi. Penelitian ini memiliki tujuan untuk menganalisis dan membuktikan pengaruh faktor pertumbuhan perusahaan, ukuran perusahaan, kualitas audit, audit lag, audit tenure, dan opinion shopping pada penerimaan opini audit dengan modifikasi going concern di perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2010-2013. Sampel ditentukan dengan teknik purposive sampling, maka didapatkan 84 jumlah sampel sebagai amatan. Data diamati dengan metode regresi logistik. Hasil membuktikan bahwa pertumbuhan perusahaan, ukuran perusahaan, kualitas audit, dan audit tenure tidak berpengaruh pada penerimaan opini audit dengan modifikasi going concern. Sedangkan audit lag berpengaruh positif dan opinion shopping berpengaruh negatif. Kata kunci: opini audit going concern, pertumbuhan perusahaan, ukuran perusahaan, kualitas audit, audit lag, audit tenure, opinion shopping ABSTRACT Auditor's responsibility when identifying the ability of company to maintain their business for long term period (going concern) still to be a phenomenon that rarely revealed cause by accounting manipulation involvement. The case of the liquidated companies that on the previous year received unqualified opinion precisely from independent auditor showed the reality happens. This research has a purpose to analyze and verify about the effect of firm growth, firm size, audit quality, audit lag, audit tenure, and opinion shopping factor on the acceptance of audit opinion with going concern modification in manufacturing company which listed in Indonesia Stock Exchange period 2010-2013. The sample determined by utilizing purposive sampling technique, therefore as many as 84 of observation sample was obtained. The data observed by logistic regression analysis method. The results show that firm growth, firm size, audit quality, and audit tenure did not has effect on the acceptance of audit opinion with going concern modification. However audit lag has positive effect and opinion shopping has negative effect.