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Analytics

Gustita Arnawati Putri

KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi 2020 Universitas Sains dan Teknologi Komputer

Increasing technological developments require many parties to always adjust to all kinds of changes that will occur in the future, both economic conditions, government regulations, consumer conditions, and conditions of competitors. The way companies communicate with their investors has also changed, as a result of the rapid development of the internet. The internet that companies use to report financial information to investors is called Internet Financial Reporting (IFR). Today, IFR has been put forward by most countries because it can minimize the negative effects of information asymmetry, reduce agency costs, reduce capital costs, and increase firm value. Companies in achieving their goals are faced with uncertain conditions. The purpose of this study is to find out how the differences between IFR and ERM in commercial banks in Indonesia with high and low market capitalization values. This research is a non-static analytical descriptive study. The sample used is only two commercial banks to be compared. The results of the comparative analysis carried out showed that there was no significant difference in the implementation of IFR, but in the implementation of ERM there were significant differences.  

Parendra, Ariya; Firmansyah, Amrie; Prakosa, Dani Kharismawan

Dinamika Akuntansi Keuangan dan Perbankan 2020 Faculty of Economic and Business Universitas STIKUBANK

Stock investment is one of the most attractive forms of investment for investors. Investors can choose various sectors of companies listed on the Indonesia Stock Exchange (IDX) to place their funds in investing in shares. One of the sectors with high capitalization in recent years is the banking sector, where investors have been attracted to buying banking companies' shares. Even so, investors in investing in stocks must pay attention to the factors associated with the risk of investing in stocks, whether it is a total risk or a systematic risk that cannot be prevented by diversification. The purpose of this study is to empirically examine the effect of firm size, leverage, and profitability on stock risk. The sample used in this study is a banking company listed on the Indonesia Stock Exchange (BEI) and has stock beta data released by Pefindo during 2016-2019. Based on purposive sampling, 23 companies were selected so that the total sample is 92 observations. Hypothesis testing is performed using multiple linear regression analysis of panel data. The test results suggest that company size has a positive effect on systematic risk, but it negatively affects the total risk. Leverage is not associated with systematic risk and total risk.  Keywords: beta, leverage, banking industry, total risk, firm size

Aprillya Dwi Sarweni; Novita Wulan Sari

JURNAL KEPERAWATAN SISTHANA 2020 SEKOLAH TINGGI ILMU KESEHATAN KESDAM IV DIPONEGORO

Hypertension is situation where blood pressure exceeding the limit of normal with blood pressure 140/90 mmHg and which includes non contagious disease. Complementary therapy can reduce the risk of hypertension complications. SEFT therapy one of a complementary therapy that can be used to overcome the problem of increasing blood pressure. The purpose of this study was to carried out SEFT therapy towards decreasing blood pressure in hypertension patients in the built area of Puskesmas Rowosari Semarang. This type of researAch is descriptive using the case study approach method. The criteria used in the case study: primary hypertension patients, hypertension sufferers were able to communicate well, hypertension patients who did not take anti-hypertension drugs. Case study analysis was carried out by processing data through observation of blood pressure before and after SEFT therapy. The results of the case study showed that there was a decrease of blood pressure. Before therapy the blood pressure of  the subject I was 170/110 mmHg decreased to 120/80 mmHg and in subject II before therapy, blood pressure 160/100 decreased to 140/80 mmHg. The recommendation is with control of blood pressure by using SEFT therapy, the society can apply this therapy.

Rahmanti, Ainnur; D, Atika Febri

Jurnal Kesehatan Medika Udayana 2020 Sekolah Tinggi Ilmu Kesehatan Kesdam IX/Udayana

Difficulty swallowing is caused by impaired muscle coordination, muscular weakness of the tonus swallowing which is associated with impaired hemisphere function, nuclei of the brain nerve fibers that confer and muscles chew and swallow. The purpose of this case study is to describe the application of Shaker exercise and jelly in swallowing exercises in the stroke patients in the Hospital Sunan Kalijaga Demak. This method of research is descriptive using a case study approach. The subject in this study were two patients with stroke difficulty swallowing, patients in rehabilitation, not experiencing a loss of consciousness and a patient's vital signs of stable. Ingested ability is measured with The Royal Adelaide Prognostic Index For Dysphagic Stroke (RAPIDS). Results of the analysis showed that there was increased ability to swallow after intervention. In the subject I before the 81 scorecard intervention (low aspiration risk) experienced increased scorecard to 86 (low aspiration risk). Meanwhile, in the subject II before the intervention of Scorecard 82 (low aspiration risk) experienced a better namely 91 (low aspiration risk). This research recommends nurses can apply shaker exercise and jelly in swallowing exercises in stroke patients with difficulty swallowing