Publication Search

This study examines the effect of independent commissioner, auditor reputation, ownership concentration, and the firm size to enterprise risk management disclosure. This reseach was conducted at the Indonesian Stock Exchange by using analysis unit manufacturing companies that have gone public. The sampling method using purposive sampling the study periode of 2014 through 2016. The analysis technique that used is multiple regression analysis using SPSS 21. As a condition for statistical testing has been done normality test and classical assumption that the result show that distribution is the norm and escaped from the classical assumption The result showed that independent commissioner, ownership  concentration, and the firm size does  not  effect  Enterprise Risk Management  disclosure, while auditor reputation positive effect Enterprise Risk Management disclosure.  Keywords :  enterprise risk management, independent commissioner, auditor reputation, ownership  concentration, and firmsize.

The purpose of this study is to evaluate the internal control system for the management of fixed assets and assess the obstacles faced in managing fixed assets in the Government of Brebes Regency. This type of research is a case study with a qualitative approach using descriptive methods. Effectiveness is assessed using 5 (five) elements of the Internal Control System by giving weight to each element. Assessment is done by assessing the results of interviews using the Internal Control Questionnaire (ICQ) test list that refers to PP No. 60 of 2008 and equipped with observations and documents. Based on the results of the interview completed with the results of observations and documents, the results obtained were the elements of the control environment were given a weight of 30% so as to obtain a value of 27.27%. Risk assessment is given a weighting of 20% so as to obtain a value of 8.57%. Control activities are given a weighting of 25% so as to obtain a value of 19.70%. Information and communication are given a weight of 10% so that they get a value of 7.88%. Monitoring was given a weighting of 15% so that it obtained a score of 10.18%. The total value of 5 (five) elements of the internal control system in the Government of Brebes Regency is 73.60% which are classified as effective criteria.  Keywords: management of fixed assets, internal control systems (spi).

This study aims to examine and analyze the influence of competence of human resources, regional financial accounting system, government accounting standards, internal control, the quality of local financial statements at the Regional Work Unit Unit in Semarang City. This study uses primary data obtained by spreading the questionnaire in the Regional Work Unit Unit of Semarang City. Respondents in this research are Echelon III and Echelon IV. Sampling method using purposive sampling with the help of software SPSS version 16. The result of this research stated that the competence of human resources has no effect on the quality of regional financial report, while the variables of government accounting system, the variable of financial accounting system of the region and internal control influence to the quality of regional financial report.  Keywords:      quality financial reporting  areas, the competence of human resources, financial accounting systems of the region, government accounting standards,internal control

Limited capacity in State Universities makes private universities have the same opportunity to be selected for prospective students who are not accommodated in State Universities in continuing their studies. The ability to obtain a large number of students depends on delivery of information from private university (PTS) concerned, through marketing strategy of services implemented by private universities. This also applies to STTKD Yogyakarta. The formulation of the problem in this study is the extent of influence of advertising, sales promotion, personal sales, public relations and direct marketing on student decisions to study at the Yogyakarta Aerospace Technology College (STTKD). This study aims to (1) find out the influence of advertising, sales promotion, personal sales, public relations and direct marketing on student decisions chosen by the Yogyakarta Aerospace Technology College (STTKD) and (2) to find out which factors are most dominant in student decisions. Theory used is theory of Marketing Management related to Consumer Behavior. Primary data collection techniques with questionnaires, supported by interviews. Sample in this study was 95 respondents. Research method used is quantitative descriptive. Type of research conducted is a case study supported by a survey, nature of this study is descriptive research. Data processing uses SPSS version 15 software with descriptive analysis and hypothesis testing using multiple linear regression analysis. Determination coefficient (R2) is 0.64. This shows that independent variables studied were able to explain 64% of the decision students to choose Yogyakarta Aerospace Technology College, while remaining 36% was explained by other independent variables that were not examined. Results showed that marketing promotion mix (advertising, promotion sales, personal sales, public relations and direct marketing) had a significant effect on students 'decision to choose Yogyakarta Aerospace Technology College, and direct marketing factors had most dominant influence on students' decision to choose education at STTKD Yogyakarta.

The purpose of this study is to analyze and provide empirical evidence about the influence of budgeting participation and budget goal characteristics on managerial performance with a non-physical work environment as moderation. Population variables in this study are all leaders and financial officers in private vocational schools in the city of Semarang listed in the structure of the division of school work in 2016 which amounted to 14 vocational high schools and each was taken by 3 people so that there were 42 respondents, while the sampling technique used the census method. Data analysis method used is Regression Moderation Analysis (MRA) Hypothesis 1 test results note that the value of t arithmetic = 3.012> t table = 1.694 with a number of significance = 0.003 <α = 0.05 (significant), so the hypothesis (H1) that participation budgeting has a positive effect. on proven managerial job performance. Regression coefficient β1 = 0.567 (positive sign), it can be interpreted that the higher the participation in budgeting, the higher the managerial performance. Hypothesis 2 testing is known that the value of t = 2.723> t table = 1.694 with a significance value = 0.010 <α = 0.05 (significant), so the hypothesis (H2) that the characteristics of the budgetary objectives have a positive effect on managerial performance of the work proved. Stepwise coefficient = 0.279 (benchmark), can be interpreted more clearly the characteristics of the managerial level budget objectives. Testing hypothesis 3 is known that the value of t 2.484> t table = 1.694 with a significance value = 0.026 <α = 0.05 (significant), so the hypothesis (H3) that the work environment is not moderate, moderate moderate positive positive effect on budget participation on managerial work performance proven. Testing hypothesis 4 is known that the value of t arithmetic 2.333> t table = 1.694 with the number of significance = 0.032 <α = 0.05 (significance nt). Thus the hypothesis (H4) that the non-physical work environment positively influences the characteristics of budgetary goals on proven managerial work performance. Interaction test results show β4 = 0.163 (positive sign), it can be interpreted that the existence of a non-physical work environment that is conducive will strengthen the influence of the characteristics of the budget objectives on managerial work performance. Keywords: Budget participation, characteristics of budget objectives, non-physical work environment, managerial work performance

PT. Nusantara Sakti Salatiga or often referred to as NSS is an automotive company or dealer of two-wheeled motor vehicles with the Honda brand, which is located at JL. Cutting No. 100 Salatiga. This company has a very rapid development, this is evidenced in 2017 the stock inventory increased by 25%. Motorcycle inventory monitoring information system with a web-based average method at PT. Nusantara is an accounting information system created to overcome data processing problems which are still in the form of manual bookkeeping so that the data is less valid and less effective time to present reports and even data storage has not been recorded which results in easy data loss. Existing problems can be overcome by creating an accounting information system Monitoring Inventory and making a data storage information system that is valid and effective. Designing a good computerized system that is expected to assist officers in presenting reports quickly and accurately. Data collection methods used are the questionnaire method and Likert scale. The method of designing a motorcycle inventory monitoring information system is made using the methodology of R&D, Flowchat, DFD, ERD and Normalization. The program used to create this application uses the PHP and MySQL programming languages ​​as Database management. The results of this study indicate that the motorcycle inventory monitoring information system with a web-based average method at PT. The archipelago can be used to solve inventory processing problems that include data collection of data, supplier data collection, data entry of goods, data collection of goods out, and inventory using the average method can make reports that are valid, effective and efficient so that reports can be accounted for and risk error will be minimal.

Meubel's image which was formerly named "Mukti Jaya" then changed its name to mid of 2013 is one of the companies engaged in furniture trade, from production to buying and selling, which is located in Semarang, precisely on Jl. Elephant No. 188 Ruko No. 9 Semarang Java Central, established on November 22, 1998. Current promotions is using brochures, MMT banners, through the radio, posting advertisements on forums buying and selling and exhibition. However, with the above promotional media less promotion effective because brochures, banners, exhibits have the nature of direct marketing less reach and the ability of the imagination of readers to enjoy and understand it, radio advertisements that have a time limit, and are constrained deeply presentation to the customer because of the less specific promotional media introduced product. Based on the weaknesses above, the company profile video is used for complete brochures, MMT banners, radio ads, and buying and selling forums. Overall it can be concluded that the researchers have succeeded implementing a media company profile that can complement that promotion already running. This can be seen from the results of the validation test conducted by expert experts that overall, the company profile that has been developed by researchers entered into a very good category with a percentage of 90.8%. Other than that, through a field test represented by 30  respondents it can be concluded that Overall, this media has been developed by researchers into the category very good with a percentage of 84.6%.

In this modern age, homes are becoming an increasingly increasing number of basic needs for society. However, critical urban middle communities begin to adopt an Islamic lifestyle by utilizing a sharia-based mortgage facility on sharia housing provided by the Developer Property. The purpose of this study is to determine the influence of religious conformity factors and operational factors on consumers in purchasing home mortgages developer sharia. The research method used is multiple linear regression sourced from the primary data by distributing questionnaires to home consumers KPR developer sharia as much as 90 respondents. Sampling technique used is purposive sampling technique and data using SPSS software version 22 for windows. The results of this study indicate that religious conformity factors partially no significant effect on the purchase of home mortgage developer sharia with Sig value. (0.154> 0.05) and the value of t-count (-1.439 <1.987). Operational factors partially no significant effect on the purchase of home mortgages developer sharia with Sig value. (0.416> 0.05) and the value of t-count (0.818 <1.987). While simultaneously between the factors of religious suitability and operational factors also stated no effect on the variable home mortgages developer sharia.

Aging is a process of disappearing slowly the ability of the network to repair, replace itself and maintain its normal structure and function. In an effort to improve the health of the elderly effectively, it needs to be supported by adequate human resource skills where one of them is an elderly Posyandu cadre. After training for elderly cadres and posyandu and elderly gymnastics, it is expected that the performance of the elderly posyandu cadres can be optimized so that they can provide better health services to the elderly. Method: This activity uses the Community Empowering approach with the method of lecturing, discussion and demonstration and this activity is divided into three stages, namely preparation, implementation, and evaluation. Result: The formation of elderly cadres, increasing knowledge of the elderly, elderly posyandu and the implementation of elderly gymnastics. Conclusion: Training of elderly posyandu cadres and elderly gymnastics has been carried out well in the form of selection of elderly cadres, implementation of elderly posyandu, andelderly gymnastics through the provision of materials and training for elderly posyandu. It is expected that Puskesmas officers will always supervise and evaluate the elderly posyandu activities in Guwang Village, so that the elderly was monitored for their health conditions.

Background: Urinary catheterization is a medical action that is often carried out for diagnostic and therapeutic purposes. One side effect of catheter placement is pain. Pain felt during catheter placement due to urethral trauma. Pain can be affected by the length of time the catheter is attached. The results of a preliminary study of 5 different patients who were attached to a catheter at different times had different pain intensities. Objective: To find out the relationship between the length of time the catheter is attached to the pain intensity of a patient with a urethral catheter. Method: This study is a non-experimental study with a cross sectional approach. The sampling technique used was Purposive Sampling and the sample size was 38 people. Data collection tools use observation sheets and numeric rating scale (NRS) to assess pain intensity. Bivariate analysis using Pearson Product Moment correlation analysis. Results: The length of time the catheter is installed is at most two days and one day which are 21.1% and 18.4%, respectively. The pain intensity of patients with urethral catheters in the lightest category is 42.1% while the moderate and heavy categories are the same in the amount of 26.3%. The results of bivariate analysis obtained the value of the correlation coefficient (r) of -0.914 with p value 0,000 (p <0.05). Conclusion: There is a significant negative relationship between the difference in catheter-attached time and the pain intensity of a patient with a urethral catheter where the longer the catheter is attached, the less pain is felt.

The development of the economy in Indonesia in the field of trade and industry has given birth to many types of goods and services. Helped with the advancement of information technology and telecommunications in Indonesia, resulting in the vast area of ​​buying and selling transactions to foreign countries. As the largest Muslim population in the world, Indonesia has the potential to become the largest producer of halal food. Business actors not only pay attention to the composition of the medical course, but also need food that is consumed legally. Legal certification of food products as a form of consumer protection against the halal of a product, not only to protect consumers but also as a bulwark to eliminate abuse authorities that harm business actors are only in the interests of consumer protection. The above is the basis for the author to take the title: "LEGAL PROTECTION FOR CONSUMERS OF FOOD PRODUCTS THAT HAS NOT HALAL CERTIFIED". The problem in this study is how the form of legal protection for consumers of food products that have not been halal certified and the legal consequences for businesses for food products that have not been halal certified. This study uses a normative juridical approach. The research specifications used are analytical descriptive. The data of this research are secondary data obtained through literature study which are then analyzed using qualitative methods.  The research results obtained despite regulations made by the Government, in Act Number 8 on Consumer Protection in 1999 and Act Number 33 on Halal Product Guarantee in 2014, that the facts that occur there are still food products that have not been halal certified . Based on the results of the study, legal protection for consumers of food products that have not been halal certified is regulated in Article 45 of the Consumer Protection Act which regulates if consumers are harmed by products, consumers can file lawsuits with business actors as a form of legal protection against consumers. The obligation as a business actor to have a halal certificate is regulated in Article 4 of Law Number 33 of 2014 concerning Halal Assurance System, as a result of the law received by business actors for the circulation of food products that have not been halal certified, namely by providing administrative sanctions and criminal sanctions that are regulated in Article 62 of the Consumer Protection Act.   Keywords: Consumer Protection, Halal Certificate, Legal Effects

Pressure  ulcer is local injury of skin of subtexture it, generally at bump of bone, the effect of pressure or pressure combination with friction or seraping. To preventing the risk of pressure ulcer at total bedrest patient need to treatmen of skin by Nigella Sativa Oil. The purpose of this case study is to be analyze of application by prevention of pressure ulcer pressure sores method at total bedrest patient. The type of this research is descriptive with method of the case study. The subject of this research use two patient who is sustain of total bedrest more than 3 eith enteria for assesment result by Norton 14 scale less than 14 which it is categorized risk of everage pressure ulcer. The result of this research can be conclude at subject I from 10 Norton scale to 13 scale, at subject II from 13 Norton scale to 16 scale. So, at the time from it review with high severe of injury to use the Design from every the category that obtains the result 0 which it means not happens pressure ulcer injury by both of subject. The nurse must be applies by Nigella Sativa Oil therapy at total bedrest patient to can prevent of pressure ulcer risk.

Depression is one form of psychiatric disorders in nature of feeling (affective or disorder) is characterized by melancholy, lethargy, feeling of no use, and despair. A nursing action that needs to be administered to patients with depression disorder with the provision of music therapy. Music therapy is a therapy that can improve the effects of analgesics, comfort effects that can reduce depression. Musik used with dangdut music fast rhythm. The purpose of this case study illustrates the changes in depression levels before and after the dangdut music therapy performed rapidly in the space Gatot Kaca RSJD Dr. Amino Gondhohutomo. This type of research is descriptive by using case study approach method. Subyek in this case study were two patients with mild to moderate depression, 18 to 20 years og age, and like dangdut music. Analysis was done descriptively and measured using an HRS-D scale assessment. The result of analysis after the music therapy dangdut fast rhythm for 4 times on subjects I and subjects II, showed that the occurrence of decreased depression rate with subjects I score 13 (mild depression) to 6 (normal) and subjects II 16 (moderate depression) to 12 (mild depression). Recommendations for nurse may continue nursing actions to lower dep levels.

Hypertension is not infectious disease which occupy the third place in the region’s small-scale Clinics Rowosari Semarang. Less healthy lifestyles as well as stress lead to uncontrolled hypertension and cause various complicatio. Foot reflexiology message is one of complementary therapies with muscle compression techniques giving rise to a relaxing effect and the lower blood pressure. The purpose of this study  is illustrate the aplication of reflexiology message theraphy to lower blood preassurein hypertensive clients.The methods used in this research is a descriptive case study method with case study approach. The subject are 2 people with criteria of age 35-65 years old and suffering from hypertension grade I and II. Intervensions carried out in the form of foot reflexiology massage therapy 30-60  minutes for three days a row. The results of the case study shows that there is a decrease of blood preassure 160/90 mmHg  143/83 mmHg be on subject I and subject II 180/100 mmHg to 155/87 mmHg. Foot reflexiology message therapy is recomended as a nursing intervention in the client management of clients  with hypertension.

Depression Breast milk is the best food for babies, because it contains all the nutrients the ideal amount  and  composition  required  by  infants.  One  of  the  obstacles  in  the  early breastfeeding is the production of breast milk in small quantities on the first day after birth. Ways that can be done toincrease milk production is the oxytocin message. The purpose of case study to improve sepending colostrum at maternal post partum after doing oxytocin message. This type of research is descriptive using a case study approach. Subjects in this study were two patients maternal post partum. The result of the analysis to subject 1 spending colostrum time this is 5.00 hours with fast   categori, while to subject  2  spending  colostrum  time  this  is  06.20  hours  with  low  categori.  Can  be concluded there oxytocin message effect on the time spending colostrum.nurse have to apply message oxytocin to the mother post partum to give colostrum on her baby soon after birth.

Schizophrenia is a disorder in a person with a state of being unable to think logically so that he cannot control his behavior and emotions. One of the positive symptoms of schizophrenia is hallucinations. Hallucinations occupied the highest number in 2018 as many as 5,339 people in RSJD Dr. Amino Gondhoutomo, Central Java Province. Hallucinations are the inability to distinguish between internal and external stimuli. One of the therapies for hallucinations is occupational therapy. Occupational therapy is an activity to correct abnormalities, maintain and improve the client's health status. The purpose of this case study is to describe the symptoms of hallucinations before and after being given occupational therapy for leisure activities. This type of research is descriptive with a case study approach. This study used 2 people with auditory hallucinations as subjects who were willing to be respondents. The results showed a decrease in the score of hallucinatory symptoms before and after being given occupational therapy for leisure activities to Mr. T from 13 to 4 and Br. R from 16 to 8. It can be concluded that the provision of occupational therapy for leisure activities has an effect on reducing hallucinatory symptoms experienced by schizophrenic patients with auditory hallucinations.

E-commerce has been giving a lot of benefits to small andmedium enterprises (SMEs), but there are only a few SMEs whichhave adopted it. Therefore, it is necessary to find out what are thefactors that support SMEs to adopt E-commerce. So far, researcheson E-commerce have been done on foreign-large-scale businesses,while researches on SMEs especially about the adoption of E-commerce have been a few. That is why this research will discussthe adoption of E-commerce on Indonesian SMEs and will includethe factors that support E-commerce adoption. The problems in thisresearch are elaborated into research questions, i.e. do, topmanagement support, organizational readiness, external pressure,and perceived benefits have significant positive effect to E-commerce adoption? And does the adoption have significantpositive effect to company’s performance? The purpose of thisresearch is to analyze factors that support E-commerce adoption onIndonesian SMEs and to analyze whether the adoption improves theperformance of the SMEs. This technique is chosen because it is thesecond generation of multivariate analyzing technique that enablesresearchers to test the relation between complex variables to get anoverall view of the whole model. Besides, SEM can also test a seriesof a complicated relation simultaneously. The results of thisresearch explain that top management support, organizationalreadiness, external pressure, and perceived benefits haveSignificant positive effect to E-commerce adoption, and theadoption have significant positive effect to company’s performance.

This study aims to examine and analyze the influence ofSupervision, Financial Incentives and Provision of Non FinancialIncentives to (Employee Performance). Data was collected throughquestionnaires and implemented on 40 employees and this study usedSPSS version 17.The result of analysis shows that the first equation is Y = -5.066 +0,488.X1 + 0,254. X2 + 0.464. X3 which means supervisory variables,Financial Incentive Incentives and Non-Financial Incentives have apositive effect on employee performance variables..

The purpose of community service activities with the theme of Information Service on Reproductive Health in Young Women Aisyiah I orphanage member West City Banjarsari Solo is to provide knowledge about reproductive health in young women members of Putri Aisyiah I West Kota, Banjarsari, Solo in order to take care of themselves and prepare self as a prospective mother.The target of this community service activity is the realization of the guidance to maintain the health of femininity that can be used by young women members of Orphanage Princess Aisyiah I West Town, Banjarsari, Solo. So that helps the achievement of the goal effectively and efficiently is able to maintain the health of her feminine in a preventive and correct so that become healthy citizens.This community service is implemented by applying Brenstorming method, Lecture method, Question answer method, and Exercise method to make the material easy to receive and practiced completely by the members. Information service is conducted for one month with frequency of exercise once a week, place of execution at Princess Orphanage Aisyiah I Solo. Through this activity the members have knowledge about reproduction health, so as to strengthen the self-adolescent girls who entered the orphanage and finally the young women become members of a strong and productive society.Keywords: Information services, reproductive health.

This study aims to analyze and explain the influence of Attractions, Activities, Amenities, and Accessibility (4A) on tourist satisfaction at Taman Nusa Bali which is experiencing unfavorable conditions including a decrease in the level of tourist visits every year, besides that there are several conditions of tourism components that need to be improved. The sample used in the study was 100 respondents. The research data was processed by quantitative statistical analysis using multiple regression analysis to determine the effect of the independent variable on the dependent variable. The results of the regression analysis show that an increase in variable 4A will increase tourist satisfaction. The results of the multiple regression analysis test show a significant F value, the adjusted R2 square coefficient value of 0.604 indicates that all 4A variables have a significant effect on tourist satisfaction together with a close relationship of 60.4%. This shows that to increase tourist satisfaction it is necessary to increase all tourism components in order to increase tourist satisfaction in the next period.