bluuebunny/crossref_metadata_2025 huggingface dataset:
HUBUNGAN TINGKAT PENDIDIKAN DAN PENGETAHUAN IBU BALITA TENTANG DENGAN KEJADIAN ISPA PADA BALITA DIWILAYAH KERJA PUSKESMAS BONTOSIKUYU KABUPATEN KEPULAUAN SELAYAR
Authors: Syamsi Nur
Published: July 2019

Infeksi Saluran Pernapasan Atas adalah infeksi yang di sebabkan oleh mikro-organisme. Infeksi tersebutterbatas pada struktur-struktur saluran napas bagian atas termasuk rongga hidung, faring hingga laring.Tujuan penelitian untuk mengetahui hubungan tingkat pendidikan dan pengetahuan ibu balita dengan kejadianIspa pada balita diwilayah kerja Puskesmas Bontosikuyu Kabupaten Kepulauan Selayar. Penelitian inimerupakan penelitian deskriptif menggunakan metode cross sectional. Populasinya adalah Ibu yang memilikibalita yang berada berobat diwilayah kerja Puskesmas Bontosikuyu Kabupaten Kepulauan Selayar.Pengambilan sampel menggunakan teknik noprobability sampling didapatkan 30 Orang. Pengumpulan datadilakukan dengan kuesioner dan observasi langsung. Data diolah dan dianalisa dengan menggunakan komputerprogram microsoft excel dan program statistik (SPSS) versi 16.0.Analisa data mencakup analisa univariat dengan mencari distribusi frekuensi, analisa bivariat dengan ujichi-square (α=0,05). Hasil analisa bivariat didapatkan uji Chi-square test pada variable ini adalah ρ = 0.06,Sehingga menunjukan bahwa tidak ada hubungan antara tingkat pendidikan ibu dengan Kejadian ISPA PadaBalita diwilayah kerja Puskesmas Bontosikuyu Kabupaten Kepulauan Selayar. Hasil uji Chi-square test padavariable ini adalah ρ = 0.004, Sehingga menunjukan bahwa ada hubungan antara tingkat pegetahuan Ibudengan Kejadian ISPA pada Balita diwilayah kerja Puskesmas Bontosikuyu Kabupaten Kepulauan Selayar.Kesimpulan dalam penelitian ini: tidak ada hubungan tingkat pendidikan ibu dengan Kejadian ISPA PadaBalita diwilayah kerja Puskesmas Bontosikuyu Kabupaten Kepulauan Selayar dan ada hubungan tingkatpengetahuan ibu dengan Kejadian ISPA Pada Balita diwilayah kerja Puskesmas Bontosikuyu KabupatenKepulauan Selayar. Saran: Hindari faktor resiko terjadinya ISPA pada balita dengan perilaku hidup sehat
PENGARUH PEMBERIAN MC. KENZIE EXERCISE TERHADAP PERUBAHAN INTENSITAS NYERI AKIBAT LOW BACK PAIN MYOGENIC PADA DOKTER GIGI.
Authors: Aras Djohan
Published: July 2019

Pada bidang profesi dokter gigi, posisi kerja saat mengerjakan pasien merupakan posisi yang menyimpangyaitu membungkuk dalam keadaan statis sehingga menyebabkan otot menjadi spasme. Mc. Kenzie Exerciseadalah metode latihan peregangan dan penguatan yang ditujukan pada kasus Low Back Pain Non Spesifiksalah satunya adalah Low Back Pain Myogenic dengan gerakan badan ekstensi dan salah satu tujuannyaadalah mengurangi nyeri dengan meningkatkan metabolic yang mempengaruhi sinergitas otot agonis (Grupotot ekstensor) dan antagonis (Grup otot fleksor).Matode penelitian ini yaitu Quasi Eksperimental dengan Time Series Design. Teknik pengambilan sampelmenggunakan purposive sampling dengan jumlah sampel 15 dokter gigi yang mengalami Low Back PainMyogenic.Dari hasil penelitian menunjukkan bahwa 15 responden yang diberikan penanganan Mc. Kenzie Exercisedengan frekuensi 3 kali penanganan dalam 1 minggu mengalami perubahan. Dimana, setelah pemberian Mc.Kenzie Exercise sebanyak 3 kali mengalami perubahan sebanyak 0,78 dengan p<0,001 (p<0,05) dan setelahpemberian Mc. Kenzie Exercise sebanyak 3x lagi mengalami penambahan perubahan sebanyak 1,3 denganp<0,001 (p<0,05). Sehingga dari hasil kalkulasi sebelum intervensi mengalami perubahan sebanyak 2,10dengan p<0,001 (p<0,05). Sehingga diperoleh hasil yang lebih signifikan jika diberikan 6 kali penanganan.Hal tersebut menyatakan bahwa ada pengaruh yang signifikan terhadap perubahan intensitas nyeri akibatLow Back Pain Myogenic pada dokter gigi dengan menggunakan Uji T berpasangan
EFEKTIVITAS PENGGUNAAN LAYANAN HOMECARE DALAM PELAYANAN KESEHATAN PADA PUSKESMAS BAROMBONG KOTA MAKASSAR
Authors: Suprapto Suprapto
Published: July 2019

Penyelenggara pelayanan publik kurang mampu memberikan pemahaman kepada publik tentang mekanisme pelayanan yang diselenggarakan sehingga pengguna layanan lebih banyak merasa kecewa. Seiring dengan perkembangan ilmu pengetahuan, pengguna pelayanan (costumer) semakin memiliki daya kritis yang tinggi terhadap kebijakan pemerintah, serta didukung oleh kesadaran yang tinggi atas haknya. Tuntuntan publik ini mau tidak mau harus direspon secara positif dengan cara menyuguhkan pelayanan yang mampu membuat publik puas. Karena berhasil tidaknya sebuah kebijakan diukur dari tingkat kepuasan public. Penelitian ini bertujuan: (1) Untuk mengetahui efektivitas penggunaam media layanan Homecare; (2) Untuk mengetahui tingkat kepuasan dalam pelayanan homecare. Penelitian ini menggunakan metode penelitian deskriptif kuantitatif yakni mendeskripsikan atau menggambarkan data yang dikumpulkan melalui penyebaran kuisioner kepada pengguna layanan Homecare yakni masyarakat. Peneliti menggunakan teknik pengambilan sampel cluster sampling dengan berdasarkan daerah populasi yang telah ditetapkan. Hasil penelitian menunjukkan bahwa penggunaan layanan homecare dianggap efektif, dilihat dari 5 faktor yaitu kehandalan, ketanggapan, jaminan, empati dan bukti langsung yang diberikan petugas. Adapun kepuasan dari layanan homecare, masyarakat merasa puas dengan layanan tersebut.
STUDI KASUS ASUHAN KEPERAWATAN GERONTIK PADA KELUARGA NY”M” DENGAN HIPERTENSI DIKELURAHAN BAROMBONG KECAMATAN TAMALATE KOTA MAKASSAR
Authors: Sumaryati Maria
Published: July 2019

Latar belakang;pembangunan kesehatan merupakan upaya memenuhi salah satu hak dasar masyarakat, yaitu hak memperoleh pelayanan kesehatan sesuai dengan UndangUndang Dasar 1945 pasal 29 H ayat 1 dan Undang-Undang Nomor 23 tahun 1992 tentang kesehatan. Penelitian ini bertujuan untuk mengetahui gambaran secara umum tentang Studi Kasus pada Ny.M dengan hipertensi di Kelurahan Barombong Kecamatan Tamalate Kota Makassar. Metode penelitian yang digunakan adalah metode studi kasus adalah studi yang mengeksplorasi suatu masalah keperawatan dengan terperinci, memiliki pengambilan data yang mendalam dan menyertakan berbagai sumber informasi. Hasil penelitian setelah di lakukan pengkajian terhadap Ny.M di dapatkan bahwa kurangnya pengetahuan terhadap penyakit Hipertensi dan minimnya informasi tentang salah satu penyakit yang selalu terjadi pada lansia. Setelah di lakukan Tindakan Asuhan Keperawatan Gerontik kelurga Ny.M dapat memahami pentingnya  cara mengatasi masalah Hipertensi dengan menggunakan obat herbal atau mengunjungi pusat pelayanan masyakarat yang tersedia, Healt Education menjadi faktor penting dalam penerapan Asuhan Keperawatan Gerrontik bagi Keluarga Ny.M
Utilization Of Family Toilet In The Allu Village Of Minasa Baji Bantimurung Districts Of Maros Regency
Authors: Panyiwi Rahmat
Published: July 2019

Background: One of the efforts to improve community health status is the existence of environmental health facilities that meet health requirements, including the availability of family toilets. The absence of family latrines, or the unavailability of family toilets that meet the requirements in an area, is caused by several things such as insufficient knowledge of the residents, benefits that will be felt if they have a family toilet that meets the requirements. large funds to make eligible family latrines. Method, this type of research is "descriptive" research to find out the use of family latrines. In this study the sample was the head of the family (KK) or those who were able to respond like their wives or children. The sampling technique in this study was "Random Sampling. Results, the level of knowledge lacked a greater chance of not utilizing family latrines fulfilling the conditions, income lacking greater opportunities not utilizing family latrines fulfilling the conditions, lack of greater opportunity not using family latrines fulfilling the requirements. Conclusion of respondents with a less knowledgeable level of opportunity not utilizing family latrines fulfilling the requirements, namely from 33 respondents with less knowledge 27 who did not use family latrines to meet the requirements, respondents with less opportunities did not use family latrines to meet conditions, namely from 37 respondents with attitudes of less than 25 who do not use family latrines to meet the requirements, respondents with less income have a greater chance of not utilizing family latrines to meet the requirements, namely from 26 responds en with an income of less than 17 who do not use family toilets to meet the requirements.
IMPLEMENTASI KEBIJAKAN DISKRESI PADA PELAYANAN KESEHATAN BADAN PENYELENGGARA JAMINAN KESEHATAN (BPJS)
Authors: Suprapto Suprapto , Malik Andi Abdul
Published: July 2019

Diskresi birokrasi dalam pemerintahan daerah sebagai salah satu upaya efektivitas pelayanan publik diterbitkannya dalam keadaan mendesak yaitu suatu keadaan yang muncul secara tiba-tiba menyangkut kepentingan umum yang harus diselesaikan dengan cepat, dimana untuk menyelesaikan persoalan tersebut, peraturan perundang-undangan belum mengaturnya.Kendala-kendala di dalam diskresi birokrasi dalam pemerintahan daerah sebagai salah satu upaya efektivitas pelayanan publik adalah biaya yang tidak mencukupi akibat permintaan yang berlebihan dari program diskresi birokrasi, peserta kebijakan yang membengkak tidak sesuai dengan rencana yang telah ditetapkan misalnya peserta yang sebenarnya tidak dikategorikan miskin tetapi meminta diklasifikasikan sebagai keluarga miskin dan pelayanan administratif yang tidak lancar karena kebijakan diskresi birokrasi lebih merupakan program spontanitas dari pemerintah daerah.Model diskresi yang ideal untuk mengatasi masalah pelimpahan wewenang yang terjadi selama ini adalah memberikan pelatihan kompetensi tambahan tindakan medik kepada perawat dengan tujuan perawat mampu memberikan pelayanan tindakan medik terbatas sesuai dengan tugas dan wewenang yang tercantum dalam UU Keperawatan.Dalam perkembangan ilmu adminsitrasi publik begitu banyak dinamika yang timbul, mulai dari peran dari administrasi publik yang terpisah sama sekali dengan dunia politik. Pemahaman selanjutnya yang kemudian muncul bahwa adminsitrasi itu adalah bagian dari politik. Paradigma yang muncul adalah “when politic ends administration begins”. Pemahaman-pemahaman inilah yang kemudian memunculkan banyak pendapat baik dari kalangan ilmuwan ataupun praktisi untuk menggali kembali esensi dari ilmu administrasi publik.Pemerintah Daerah perlu melakukan tindakan hukum diskresi (freies ermessen) untuk yang berada di daerah terpencil ataupun di pedesaan. Diskresi tersebut merupakan segala aktifitas yang melibatkan proses pembuat kebijakan maupun pengambilan kepututusan atau tindakan atas inisiatif sendiri, tidak terpaku pada ketentuan aturan atau undang-undang dengan berbagai pertimbangan yang matang, konstektual dan dapat dipertanggungjawabkan
GAMBARAN TINGKAT PENGETAHUAN LANSIA TERHADAP HIPERTENSI DI PUSKESMAS KAMPALA SINJAI
Authors: Syamsi Nur , Asmi A.Syamsinar
Published: July 2019

Pendahuluan,Indonesia merupakan negara yang memiliki wilayah yang luasdengan jumlah penduduk yang sangat besar. Hal ini menjadi tantangan tersendiri bagi tercapainya tujuan pembangunan kesejahteraan melalui Indonesia sehat 2013, yaitu untuk meningkatkan kesadaran, kemauan dan kemampuan hidup sehat bagi setiap orang agar terwujud derajat kesehatan masyarakat yang optimal melalui terciptanya masyarakat, bangsa dan negara Indonesia yang ditandai oleh penduduknya hidup dalam lingkungan dan dengan perilaku kesehatan yang optimal.Tujuan penelitian, memperoleh gambaran secara umum tentang tingkat pengetahuan lansia terhadap hipertensi di Puskesmas kampala sinjai.Metode penelitian, Desain penelitian yang digunakan adalah metode deskriptif karena berujuan untuk menggambarkan keadaan atau status fenomena. Dalam hal ini peneliti hanya ingin mengetahui hal-hal yang berhubungan dengan keadaan sesuatu. Penelitian ini menggunakan desain penelitian deskriptif yang akan mengukur/menilai pengetahuan dan sikap lansia terhadap hipertensi di puskesmas kampala sinjai.Hasil, Diperolehnya gambaran tentang pengetahuan lanjut usia terhadap hipertensi di wilayah  kerja puskesmas kampala sebanyak 25 responden didapatkan pengetahuan baik sebanyak 2 orang (8%), pengetahuan cukup 21 orang (84%), pengetahuan kurang 2 orang (8%).Diperolehnya gambaran sikap lanjut usia diwilayah kerja puskesmas kampala sebanyak 25 reponden didapatkan tingkat bersikap  baik sebanyak 11 orang ( 44 % ), bersikap buruk sebanyak 13 orang ( 52%).Kesimpulan, meningkatkan keilmuan dan mutu asuhan keperawatan yang di berikan,di harapkan di perhatikan pengembangan informasi khususnya tentang pengetahuan dan sikap yang erat hubungannya terhadap hipertensi.Sehingga baik masyarakat khususnya lansia dan perawat atau pekerja sosial sebagai pemberi pelayanan mendapat kepuasan masing-masing. Pihak Puskesmas agar meningkatkan kemampuan petugas kesehatan, baik itu dokter maupun perawat serta perawat-perawat desa agar kiranya memberikan penyuluhan atau health education  tentang pengetahuan dan sikap lansia terhadap hipertensi.
PELAKSANAAN ALOKASI DANA DESA (ADD) DALAM BIDANG PEMBERDAYAAN MASYARAKAT DI KABUPATEN KONAWE
Authors: Jopang Jopang , Utha Arifin , Harianto Eko
Published: July 2019

ABSTRACTThe shift in the principle of setting of the principle of "decentralization" and "residuals" on previous legislation became the principle of subsidiarity and the principle of recognizing in Act No. 6 of the year 2014 of the village became hope and renewed energy for the village to be able to determine the position, role and authority over him. This research aims to analyze the implementation of the budget of the village Fund in the field of community empowerment in Wowonii Island.This research uses qualitative descriptive approach. The subject specified in purposive that describe the representation of topology village (the region of mainland coast, and inland). The technique of data collection was done through interviews, the study document, Focus Group Discussions and observations. The technique of data analysis performed with the interactive approach in the form of model reduction data, display data, verification and conclusion.The results of showing the budget of the village during the time brackets 4 (four) years have contributed to the village and community in the County Wowonii Island. Although the budget of the fund of the village in the field of development and the empowerment of the community very small but their impact is very beneficial for community interests. The Village Government and the Improved Quality in 2014 The Village Government and the Improved Quality in 2014, the Village Fund Budget Year 2014, 2015 and 2016, do not contribute directly to the community. of community service. The village Fund Budget activity 2015-2017 year, especially through the village of interior Shield, is considered to be highly contributing to society, especially the poor and women. Surgical program home and Businesses Productive is the flagship program of the community throughout the village District Wowonii Island.    Keywords: Implementation, Allocation Of The Village Fund, Community Empowerment
ANALISIS USAHA TATANIAGA KOPRA DALAM MENINGKATKAN PENDAPATAN KELUARGA DI DESA OENGKAPALA KECAMATAN WAKORUMBA UTARA KABUPATEN BUTON UTARA
Authors: Kambolong Makmur
Published: July 2019

his study aims to determine the system of trade in copra business in increasing family income and to find out the obstacles faced by copra craftsmen in increasing family income in the village of Oengkapala, North Wakorumba District, North Buton Regency. Data collection techniques are carried out by means of library research and field research using interview methods, documentation, and observation.Based on the results of the research, the copra marketing channel in the study area has 2 trading channels, a channel I, starting from producers to collecting traders to consumers and channel II starting from producers directly to consumers. Both of these channels have the same goal of distributing copra to consumers. The trading channel used by copra craftsmen in Oompala Village prefers to market their copies through marketing institutions from copra craftsmen to collectors. this can be seen from the five informants that the copra agreement that sold its copy to the collector traders reached 80% while the one who sold the copy to the large traders only reached 20%. the reason copra craftsmen sell their copies to collector traders is the number of marketing costs and lack of transportation. so copra craftsmen. The analysis of the increase in income of copra craftsmen in the village of Oasanala in the harvest season I was less increased while the harvest season II was in the category of increase. In the five selected informants, the copra craftsmen all experienced an increase in income during the second harvest season. because the income of copra crafters is due to, among other things, the difference in the selling price of copra and the difference in the amount of copra production from each coconut harvest season to copra. Keywords : Trading, Income
Model Pelaporan Kinerja Sosial Perbankan Syariah: Implementasi Islamic Social Reporting Index di Indonesia
Authors: Gustani Gustani
Published: July 2019

One of the effort to increase the trust of shariah banks stakeholder is by reporting theinformation relating with the social performance ability in shariah view. The reportingsocial performance format in Islam view that nowdays is more developed is IslamicSocial Reporting Indexs (Indeks ISR). ISR Index is an index reveals social performance ofIslamic company which consists of revelation items based on Islamic principles. The aimof this research is to find out the rank of revelation social performance of Islamic bank inIndonesia based on ISR index. The taken population of this research is the whole IslamicCommercial Bank (BUS) in Indonesia, and the taken sample is the BUS that has published its annual report of 2009 – 2011 periods on its official website. The taken sampleis done by using purpose sample method. The analysis data is done by using contentanalysis method. The result of analysis ISR index on BUS shows that BSM is for thehighest rank of revelation social performance in 2009 – 2011 periods. As the wholebanks, the rank of revelation social performance of BUS in Indonesia in 2009 – 2011periods had continuously increased each year. As the average in the periods, the predicateof rank revelation social performance BUS in Indonesia is still less than informative.
Peran Auditor Internal dan Sistem Pengendalian Intern (SPI) dalam Pengelolaan Risiko di Lembaga Keuangan Syariah
Authors: Syahril Syahril
Published: July 2019

Setiap kegiatan organisasi yang dilaksanakan untuk mencapai suatu tujuan atau sasaran organisasi pasti akan menghadapi berbagai risiko. Kunci keberhasilan mencapai tujuan atau sasaran organisasi adalah bagaimana pihak manajemen organisasi mengelola risiko tersebut. Terkait dengan pengelolaan risiko, implementasi audit yang bisa digunakan di lembaga keuangan syariah adalah audit internal berbasis risiko (risk based audit). Audit internal berbasis risiko merupakan pendekatan audit yang membantu manajemen dalam menilai proses pengindentifikasian risiko organisasi dan strategi antisipasi manajemen atas risiko dalam bentuk dibangunnya Sistem Pengendalian Intern (SPI) yang tepat dan memadai. Tujuan penelitian adalah untuk mengetahui sejauhmana peran auditor internal dan Sistem Pengendalian Intern (SPI) dalam pengelolaan risiko (risk management) di lembaga keuangan syariah. Pada penelitian ini penulis menggunakan metode deskriptif dengan pendekatan ORCA (Objective, Risk, Control, Action), sedangkan untuk mengidentifikasi risiko material yang dihadapi lembaga keuangan syariah, penulis menggunakan pendekatan aset (the asset approach), pendekatan lingkungan eksternal (the eksternal environment approach) dan pendekatan skenario ancaman (threat scenario approach). Secara umum dari hasil penelitian ini diketahui bahwa auditor internal dan Sistem Pengendalian Intern (SPI) mempunyai peran besar dalam proses pengelolaan risiko di lembaga keuangan syariah.
Analisis Pengukuran Sharia Compliance dalam Pelaksanaan Good Corporate Governance Bank Syariah di Indonesia
Authors: Saramawati Dedhi Ana Mey , Lubis Ahmad Tarmizi
Published: July 2019

This research is an exploratory study aimed to measure and assess sharia compliance inthe framework of implementation of Good Corporate Governance in Sharia BankingIndonesia based an indicators used. That the results of this study can be compared byresearch of other similar, used indicators is an indicator that has been adapted from twoearlier studies i.e Thea Vinnicombe (2010) with title “ AAOIFI Reporting Standards :Measuring Compliance” and Sepky Mardian (2011) “ Study Exploration of DisclosureApplication of Sharia Compliance in Islamic Banks”. This research using 4 (four) indicators are : (i) Sharia Supervisory Board, which is a key player in Sharia Banking, (ii) Murabaha, is one contract that dominates Sharia Banking assets, (iii) zakah, an appraiser social function of Sharia Banks, and (iv) Mudharaba, which is a profit loss sharing contract with the identity of Sharia Banks. This research uses content analysis methodology, namely to make the sets specific text as the unit of analysis to figure out the purpose of the disclosure to be assessed in accordance with sharia compliance. Theannual reports are used GCG Implementation report and Financial Statement period2011. The results of this research indicate that level of Sharia Compliance Sharia Banking in Indonesia has been quite adequate with a percentage exceeding 50%, and in general, the tenth of Sharia Banking has been disclosed sharia compliance in the implementation of GCG.
Tingkat Kepatuhan Syariah di Lembaga Keuangan Syariah
Authors: Mardian Sepky
Published: July 2019

This study aimed to evaluate the degree of implementation of syariah compliance inIslamic banks in Indonesia toward 3 aspects i.e Syariah Supervisory Board (SSB),product and financial report. The study was analyzed by exploratoring those aspects inIslamic banks. The study found several critical issues on syariah compliance towardSSB regarding the independence, multi-served position of SSB, competences andsyariah audit. The large scale of murabahah in Islamic bank financing that also wascaused by depositors paradigm on savings and the issue on murabahah that waspracticed differently to its basic concept are the critical issues on products. Finally,regarding to financial reporting such as income smoothing on profit distribution, lackof syariah competences of the independent auditor and treatment of murabahahmargin.
Tingkat Pengungkapan Corporate Social Responsibility Bank Syariah di Indonesia
Authors: Azizah Amalia Imroatul , Birton Muhammad Nur A.
Published: July 2019

The implementation of corporate social responsibility has entered a new era is noexception in Islamic companies, especially of Islamic banking. Islamic Social ReportingIndex is one way of measuring and reporting social responsibility for sharia entity. Thisstudy aimed to describe the practice of social responsibility disclosure based IslamicSocial Reporting Index on Islamic banks in Indonesia is associated with the size of theCommercial Bank Based on Business Activities (BUKU). Using comparative descriptive method by means of content analysis on the elements of financial statements, thisstudy using Islamic banks data annual report published in 2011-2013. The results showedan increase in items disclosure in each group BUKU. In general, Islamic banks ISRBUKU 2 disclosure scores higher than group Islamic banks BUKU 1. That is, the Islamicbanks with equity of more than Rp 1 trillion to less than Rp 5 trillion disclose socialresponsibility in a more specific and detailed than the equity less from Rp 1 trillion.
Mengurai Permasalahan Audit Syariah dengan Analytical Network Process(ANP)
Authors: Akbar Taufik , Mardian Sepky , Anwar Syaiful
Published: July 2019

Shariah audit had an important role in maintaining shariah compliance for an shariaentity in this case of shariah banking considering encouraging its development todriven away. So that the problem on an audit shariah bring negative effects evenfailure in fulfilling will shariah principle itself. In order to overcome these issues ,research it expresses priorities of the problems and priorities solution pertaining toaudit shariah. While methods used in research is known as analytic network process(ANP) where the data primarily obtained through in depth interviews with expertsshariah audit derived from academics and practitioner. The result of this research fromthe side of the problems of shariah audit that the regulations and the audit aspect standard shariah inadequate be the main problems. In terms of solution audit shariahshow that the solution regulations with its aspect which is to build sop supervision aspart of internal control to be the solution main.
Sharia Compliance, Islamic Corporate Governance Dan Fraud Pada Bank Syariah
Authors: Najib Haifa , Rini Rini
Published: July 2019

This study aims to examine the influence of sharia compliance and Islamic Corporate Governance against fraud in Islamic banks. Independent variables used are sharia compliance with the Islamic Income Ratio, Profit Sharing Ratio and Islamic Investment Ratio as a proxy and Islamic Corporate Governance. The dependent variable used is fraud in Islamic banks.        The population in this study are all Islamic Banks (BUS) which is registered in Bank Indonesia in the period 2010 to 2014. The sample was selected using purposive sampling method. Total samples used in this study were 8 Islamic Banks with 5-year study period. The analytical method used in this study is multiple regression were processed using SPSS version 22. The results of this study indicate that the sharia compliance with the Profit Sharing Ratio as a proxy, is significant negative effect on Islamic bank’sfraud while Islamic Income Ratio, Islamic Investment Ratio and Islamic Corporate Governance had no effect on fraud in Islamic banks.
Isu Dan Tantangan Kompetensi Dewan Pengawas Syariah Di Indonesia
Authors: Izzatika Nadia Farhana , Lubis Ahmad Tarmidzi
Published: July 2019

This study aims to discover and know the issues and challenges the competence of the shariah supervisory board in Indonesia. Given the inequality between sharia accounting competence. The discussion of this study will combine engineering library research with interviews with practitioners and academics who work in auditing sharia. The results of this study discovered that there are three issues related to the competence of shariah supervisory board in Indonesia, which is, 1) Unbalance the competency of the shariah supervisory board in accounting and finance with competence in the field of sharia, 2) Certification shariah supervisory board in Indonesia has not been optimal, 3) Still lack a college that provides programs of study sharia accounting so that the shariah supervisory board there is still limited. Referring to the issue of the things that are a challenge related to the competence of auditors of sharia in Indonesia, which is, In terms of the challenges of 1) Upgrading the competence of the shariah supervisory board, 2) Cooperation between DSN-MUI with the FSA in creating shariah supervisory board certification, 3) Educational institutions are able to meet the needs of related industries shariah supervisory board.
Faktor Non Financial Dan Islamic Social Reporting Disclosure Perbankan Syariah Indonesia
Authors: Widiastuti Eka , Firman Muhammad Asmeldi
Published: July 2019

The study aims to investigate the Islamic Social Reporting Disclosure (ISRD) practicesin Sharia Banks of Indonesia and determine the non financial factors that may influence to level of ISRD on 2010 – 2012. The samples in this study are 30 annual reports of sharia banks for three years. Level of ISRD is measured by ISR index that have six categories including investment and finance, corporate governance, product and services, employee, society, and environment. This study identified three non financial factors that influence to level of ISRD such as Media Exposure, main institusional ownership, and Islamic governance score (IG-score). Average ISR disclosure for three years had reached 55%. The test result by multiple linear regression test showed that only Media Exposure and IG-score have a significant to level of ISRD positively. On the other side, main institusional ownership doesn’t have a significant to level of ISRD. In addition, this study found profitability as control variable doesn’t have a significant to level ISRD too.
Dinamika Kualitas Audit Di Perbankan Syariah Di Indonesia
Authors: Riani Riani , Mardian Sepky
Published: July 2019

This study discusses and understands the competence and independence of auditors on audit quality in sharia banking in Indonesia. While in the discussion the authors analyze the things that are deemed related to the competence and independent audit of auditor tenure or rotation seen through two post-KMK regime and post Act No. 5, Audit firm reputation by looking at audit firm size, audit fees, and auditor competencies determined through background education, certification, experience of work, and frequency of training that followed. The result of the research shows that the limitation of audit tenure does not decrease the quality of audit in sharia banking, the dynamics of audit quality is formed from independent relationship and auditor competence depends on the maximum level of audit
Tinjauan Teoritis Laporan Keuangan Badan Usaha Milik Desa (BUMDES) Berbasis Syariah
Authors: Harto Prayogo P. , Riwandari Ria
Published: July 2019

This research aims to determine the form of financial statements Sharia BUMDes. This research using literature review. The accounting standards that form the basis in preparing the financial statements sharia BUMDes are PSAK ETAP, PSAKS Syariah and Permendes No. 4 of 2015 which regulates the establishment, maintenance, management, and dissolution BUMDes. The results of the research explained that the financial statements of sharia BUMDes is different with other businesses, because: 1) BUMDes has dual functions, commercial and social institutions, therefore BUMDes has two types of financial reports, social financial reports and commercial financial reports; 2) The allocation of PAD (Village Income) taken from the profit BUMDes; 3) The additional capital injection of funds ADD (Village Fund Allocation) every year; 4) The revenue reconciliation report and profit sharing which presents the amount of profit sharing BUMDes party and owner of the funds
Penilaian Tingkat Kesehatan Bank: Pendekatan CAMEL Dan RGEC
Authors: Amelia Erika , Aprilianti Astiti Chandra
Published: July 2019

This study aims to determine the risk based bank rating at PT. Bank Maybank SyariahIndonesia if measured using CAMEL (Capital, Asset, Management, Earning,Liquidity) method and RGEC (Risk Profile, Good Corporate Governance, Earning,Capital) in 2011-2016 and also aims to know differences in ratios used in CAMELSand RGEC methods. The research method used in this research is literature researchor study desk study. The data used in this research is secondary data using financialstatements of Bank Maybank Syariah Indonesia Period 2011-2016. The results showthat the bank can be said to be adequately sound because almost all the ratios usedmeet the specified requirements and there are still some ratios that have not met therequirements, but in both methods have different results. In the year 2011-2014 therisk based bank rating of Maybank Syariah Bank is calculated using CAMEL methodof bank is in the sound level. In 2015 -2016, the calculation of bank soundness showsthat bank condition is in an sound level. In Maybank Syariah Bank the state of thebank is in the sound level is in 2011-2013 if calculated using the RGEC method. Inthe year 2014-2016 the condition of the bank shows a adequately sound level.
Adopsi International Financial Reporting Standards (IFRS) di Negara-negara Muslim: Perspektif Institutional Theory
Authors: Nuriyani Elsa , Mardian Sepky
Published: July 2019

The aim of this study is to discover the adoption of International Financial ReportingStandards convergence enforced in Muslim countries. The population of this study is27 Muslim states in the world, while the sample of this study are 7 Muslim States, i.e.;Saudi Arabia, Malaysia, Bangladesh, Egypt, Nigeria, United Arab Emirates, andIndonesia. The results of this study indicate that most of the Muslim countries in theworld have converged their accounting standards with IFRS for certain reasons thatarised from each country. Although there are some countries that do not carry out theconvergence throughly due to standard nonconformities with existing policies in thosecountries.
Indikator Kualitas Audit: Persepsi Auditor Muslim
Authors: Rosy Etika , Firman M Asmeldi , Lubis Ahmad Tarmidzi
Published: July 2019

This research aims to examine indicators that affect audit quality according to Muslim auditors. The object of this research is the Public Accounting Firm (KAP) in Jakarta and Depok. The data collection technique used questionnaire model with random sampling technique of auditors from 11 KAP. The research method is quantitative research and the data analysis tool used Structural Equation Modeling (SEM) approach to Partial Least Square (PLS). The results of this study indicate that integrity has a significant effect on audit quality, while the caliph & sincerity, piety & fear of Allah SWT, truth and working perfectly and responsibly to Allah SWT does not affect audit quality.
Pengaruh Likuiditas, Profitabilitas dan Leverage terhadap Prediksi Financial Distress
Authors: Erayanti Rina
Published: July 2019

ABSTRACT

The importance of financial management as a vital aspect of the company should be considered and managed properly if the company remains to maintain the sustainable business. Development of an early warning system model is needed to anticipate the financial distress, because this model can identify and improve the condition prior to the crisis. This research aims to examine the liquidity (CR, QR), profitability (ROI, ROE), leverage (DER, DAR), the effect of financial distress. The sample used in this research is the company's transportation, infrastructure and utilities sector in Indonesia Stock Exchange (BEI) for the period year 2012-2016. This research uses purposive sampling, which obtained 171 samples of observations from 39 companies. The hypothesis is examined by using regression logistic. The result shows that the ratio of ROI havesignificant effect on the company’s financial distress. While the CR, QR, ROE DER and DAR have no effect on the company’s financial distress.

ABSTRAK

Pentingnya pengelolaan keuangan sebagai aspek vital perusahaan benar-benar harus diperhatikan dan dikelola dengan baik jika perusahaan tetap untuk dapat menjaga kelangsungan hidup usahanya. Diperlukan pengembangan model sistem peringatan untuk mengantisipasi adanya financial distress, karena model ini dapat digunakan sebagai sarana untuk mengidentifikasikan bahkan untuk memperbaiki kondisi sebelum sampai pada kondisi krisis. Studi ini bertujuan untuk meneliti pengaruh likuiditas (CR, QR), profitabilitas (ROI, ROE), leverage (DER, DAR), terhadap prediksi financial distress pada perusahaan sektor transportasi, infrastruktur dan utilities yang terdaftar di Bursa Efek Indonesia periode tahun 2012-2016. Pengambilan sampel dengan menggunakan purposive sampling dan diperoleh sebanyak 171 sampel observasi dari 39 perusahaan. Pengujian hipotesis dilakukan dengan menggunakan regression logistik. Hasil pengujian hipotesis mununjukkan bahwa variabel ROI berpengaruh signifikan terhadap financial distress perusahaan. Sedangkan variabel CR, QR, ROE, DER dan DAR tidak berpengaruh terhadap financial distress perusahaan.
Peran Struktur Audit, Role Conflict dan Role Ambiguity terhadap Kinerja Auditor Intern Pemerintah dengan Role Overload sebagai Pemoderasi Atas Pengaruh Struktur Audit terhadap Kinerja Auditor Intern Pemerintah
Authors: Kustiyani Kustiyani
Published: July 2019

ABSTRACT

Performance is the output of something that has been done that is used to measure a person's overall success rate for a certain period of time compared to the standard of work, targets to be set and agreed. This study analyzes the Audit structure, role conflict, role ambiguity on the performance of internal auditors in government for which role overload as a moderating variables. The population in this study is the government's internal auditor belonging to the Joint Assessment Team Credit Score Auditor consisting of the Arsip Nasional Republik Indonesia, Badan Pengawas Tenaga Nuklir, Lembaga Sandi Negara, Kementerian Pemberdayaan Perempuan dan Perlindungan Anak and Kementerian Koordinator Bidang Pembangunan Manusia dan Kebudayaan. The Metode of sampling using saturation sampling (census). This study used Structural Equation Model (SEM) 4.0 WarpPLS programs to test the hypothesis. The results show that there are a positif effect among Audit structuretoward performance audit of government's internal auditor, there are no effect among role conflict and role ambiguity toward performance audit of government's internal auditor, and role overload is not moderating variable for the relationship Audit structure with performance audit of government's internal auditor.

ABSTRAK

Kinerja merupakan output/outcome dari sesuatu yang telah dikerjakan yang digunakan untuk mengukur tingkat keberhasilan seseorang secara keseluruhan selama kurun waktu tertentu yang dibandingkan dengan standar hasil kerja, target atau sasaran yang telah ditentukan dan disepakati bersama. Penelitian ini menganalisis struktur audit, role conflict (konflik peran), role ambiguity (ketidakjelasan peran) terhadap kinerja auditor intern pemerintah dimana role overload (kelebihan beban kerja) sebagai variabel pemoderasi. Populasi dalam penelitian ini adalah auditor intern pemerintah yang tergabung pada Tim Penilai Gabungan Angka Kredit Auditor yang terdiri atas Arsip Nasional Republik Indonesia, Badan Pengawas Tenaga Nuklir, Lembaga Sandi Negara, Kementerian Pemberdayaan Perempuan dan Perlindungan Anak serta Kementerian Koordinator Bidang Pembangunan Manuasia dan Kebudayaan. Teknik pengambilan sampel menggunakan teknik sampling jenuh (sensus). Structural Equation Model (SEM) dengan program WarpPLS 4.0 digunakan untuk menguji hipotesis yang diajukan. Hasil Penelitian menunjukkan bahwa struktur audit berpengaruh positif terhadap kinerja auditor intern pemerintah, sedangkan konflik peran dan ketidakjelasan peran tidak berpengaruh terhadap kinerja auditor intern pemerintah serat role overload bukanlah variabel yang dapat memoderasi hubungan struktur audit dengan kinerja auditor intern pemerintah.
Pengaruh Kompetensi, Independensi dan Religiusitas Auditor terhadap Kualitas Audit
Authors: Bona Nainggolan Timbul , Suratno Suratno , Rachbini Widarto
Published: July 2019

ABSTRACT 

The purpose of this study was to obtain empirical evidence about the influence of competence, independence and religiosity of auditors on audit quality. Determination of sampling by using probability sampling with the type of proportionate stratified random sampling. The object of this research is auditors in Inspectorate General Ministry of Education and Culture with a total sample of 192 auditors. After the data is obtained, the results will be presented descriptively and analyzed to test the hypothesis. Data were analyzed using multiple linear regression analysis. The results showed that independence had an effect on audit quality, while the competency and religiosity variables had no influence. This study only discusses 3 (three) independent variables that influence audit quality, there may be other variables that can influence. Data in this study were obtained from instruments based on respondents’ answers. This can cause problems, if the respondent’s perception is different from the actual situation. For further research, it is better to understand the meaning of the instrument for measuring the research variables or developing the instruments themselves.

ABSTRAK

Tujuan penelitian ini dilakukan untuk memperoleh bukti empiris tentang pengaruh kompetensi, independensi dan religiusitas auditor terhadap kualitas audit. Penentuan sampling dengan menggunakan probability sampling dengan jenis proportionate stratified random sampling. Objek penelitian ini adalah auditor di lingkungan Inspektorat Jenderal Kemendikbud dengan jumlah sampel sebanyak 192 auditor. Setelah data diperoleh, hasilnya akan dipaparkan secara deskriptif dan dianalisis untuk menguji hipotesis. Data dianalisis dengan menggunakan analisa regresi linear berganda. Hasil penelitian menunjukkan bahwa independensi berpengaruh terhadap kualitas audit, sedangkan variabel kompetensi dan religiusitas tidak mempunyai pengaruh. Penelitian inihanya membahas 3 (tiga) variabel independen yang berpengaruh terhadap kualitas audit, kemungkinan masih ada variabel lain yang dapat mempengaruhi. Data pada penelitian ini diperoleh dari instrumen yang berdasarkan atas jawaban responden. Hal ini dapat menimbulkan masalah, jika persepsi responden berbeda dengan keadaan yang sebenarnya. Bagi penelitian selanjutnya hendaknya lebih memahami makna dari instrumen pengukuran variabel penelitian atau mengembangkan sendiri instrumen tersebut.
UNVEILING IRANIAN COURTYARD HOUSE: THE EXAMPLE OF KUY-E CHAHARSAD-DASTGAH (1946–1950)
Authors: Sedighi Mohamad , Gameren Dick van
Published: July 2019

This article discusses the transformation of the traditional Iranian courtyard house type and neighbourhood structure in the early 20th century Iran, and focuses on the design of public housing in the country’s early years of modernisation, after the second World War. It explores how (urban) legislations by Iranian reformists and modernists, and the compulsory unveiling law implemented between 1936 and 1943 contributed to change the image of urban areas and the everyday life of Iranians, particularly in Tehran. While this article provides a short overview of these transformations, it discusses how Iranian architects, educated in Europe, attempted to reconceptualise the ideal form of living, the courtyard-garden house (Khaneh-Bagh), for large-scale housing production, in the country. This article shows how the transformation of this house type became an instrument of accommodating both change and resistance in terms of local customs and habits, in Kuy-e Chaharsad-Dastgah, built between 1946 and 1950 in Tehran. To illustrate these, the design and development of this experimental housing project is analysed in details. It is also demonstrated how this project was developed based on a “planning document” revised by a group of modernist Iranian architects, who intended to improve the hygiene condition of living environments and to accommodate a large number of low-income civil servants in post-World War II, Tehran. It is argued that dual characteristics of the Iranian courtyard house allowed for both incorporating imported models, and simultaneously resisting universalising tendencies towards homogenisation, in the case of Chaharsad-Dastgah.
IDENTIFYING CONTEXTUAL PREDICTORS OF URBAN PARK UTILIZATION AMONG INTER-ETHNIC GROUPS IN MALAYSIA
Authors: Elfartas Hesham Omran , Albeera Haithem Ahmed , Said Ismail , Momoh Job U.
Published: July 2019

Social interaction among diverse ethnic groups motivates people within communities to visit urban parks towards achieving social cohesion. Malaysians of different ethnic backgrounds spend their leisure time in urban parks because it offers opportunities for social interaction. The perception and requirement of attributes needed varies among the various ethnic groups of Malays, Chinese and Indians in order to be assured of their full utilization of the parks. This study investigates the urban park attributes that encourage the utilization of urban park by these three ethnic groups toward achieving social cohesion. Using a survey questionnaire method a total of 274 respondents were sampled at Batu Pahat urban parks in Johor, Malaysia. Afterwards, Structural Equation Modelling (SEM) was used to analyse and validate respondents’ perception of urban park utilization. The findings show that aesthetics, safety, lighting, maintenance and cleanliness in public spaces attracted people to visit the urban park and contributed towards social cohesion.
Reversed Dynamo at Small Scales and Large Magnetic Prandtl Number
Authors: Brandenburg Axel , Rempel Matthias
Published: July 2019

We show that at large magnetic Prandtl numbers, the Lorentz force does work on the flow at small scales and drives fluid motions, whose energy is dissipated viscously. This situation is the opposite of that in a normal dynamo, where the flow does work against the Lorentz force. We compute the spectral conversion rates between kinetic and magnetic energies for several magnetic Prandtl numbers and show that normal (forward) dynamo action occurs on large scales over a progressively narrower range of wavenumbers as the magnetic Prandtl number is increased. At higher wavenumbers, reversed dynamo action occurs, i.e., magnetic energy is converted back into kinetic energy at small scales. We demonstrate this in both direct numerical simulations forced by volume stirring and in large eddy simulations (LESs) of solar convectively driven small-scale dynamos. Low-density plasmas such as stellar coronae tend to have large magnetic Prandtl numbers, i.e., the viscosity is large compared with the magnetic diffusivity. The regime in which viscous dissipation dominates over resistive dissipation for large magnetic Prandtl numbers was also previously found in LESs of the solar corona, i.e., our findings are a more fundamental property of MHD that is not just restricted to dynamos. Viscous energy dissipation is a consequence of positive Lorentz force work, which may partly correspond to particle acceleration in close-to-collisionless plasmas. This is, however, not modeled in the MHD approximation employed. By contrast, resistive energy dissipation on current sheets is expected to be unimportant in stellar coronae.
Local fauna of bumblebees (Hymenoptera, Apidae) in the lower reaches of the Northern Dvina River
Authors: Potapov GS , Kolosova YuS
Published: July 2019

This article is devoted to an investigation of the local fauna of bumblebees in the lower reaches of the Northern Dvina River in northern Russia where 27 species of bumblebees were found during the present study. The basis of the local fauna of bumblebees in the lower reaches of the Northern Dvina River is related to species with a wide range. The majority of the species are Transpalaearctic. Holarctic, Sub-Transpalaearctic, whereas West-Central Palaearctic are less represented. According to the latitudinal aspect the majority of the species are temperate, and the rest are boreal and arcto-temperate. One of species found in the local fauna is subboreal. The number of species in the studied local fauna is the largest among the local faunae of the northern part of the Arkhangelsk Region. It is comparable to the local faunae of the southern part of this region. Here is recorded species such asBombussoroeensis,B.distinguedus,B.ruderarius,B.veteranus,B.humilis, and others, which are not typical of native taiga habitats but are the meadow species in the European North of Russia. Due to the wide development of meadows and ruderal communities in the lower reaches of the Northern Dvina River, these species are widely represented here. The rare species in the studied local fauna areB.patagiatus,B.humilis,B.consobrinus, andB.schrencki.
Three new species of Conlarium from sugarcane rhizosphere in southern China
Authors: Xie Ling , Chen Yan-Lu , Long Yan-Yan , Zhang Yan , Liao Shi-Tong , Liu Bin , Qin Li-Ping , Nong Qian , Zhang Wen-Long
Published: July 2019

Three new species isolated from sugarcane rhizosphere in China, namely Conlariumbaiseensesp. nov., C.nanningensesp. nov., and C.saccharisp. nov., are described and illustrated. Molecular evidence (phylogenetic analysis of combined LSU, SSU, ITS and RPB2 sequence data) and phenotypical characters support their independent status from related and similar species. The new species, as dark spetate endophytes, inhabit sugarcane rhizosphere and can form a symbiosis with sugarcane.