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RECOMMENDATION OF BOOKKEEPING MODELS FOR MSMES: STUDY IN EAST INDONESIAN AREA Pertiwi, Dian; Hidayah, Nur
Jurnal Iqtisaduna Prosiding International Conference on Islamic Economics and Business 2019
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/iqtisaduna.v1i1.11817

Abstract

Micro, Small and Medium Enterprises (MSMEs) have a strategic role in the Indonesian economy, including in Eastern Indonesia. However, behind the magnitude of the contribution provided there are still obstacles in its development. Provision and presentation of financial statements is still a problem for MSME players. This study will identify the accounting reporting model conducted by MSMEs, identify the information needs of the capital providers, and offer bookkeeping model for MSMEs. The research method uses a qualitative approach. Data is collected by interview techniques and non-behavioural observations of note analysis. The results of the study indicate that accounting reporting carried out by MSMEs mostly only records cash in and cash out. Information needed by capital providers is information related to business operations, including debt and receivables. Based on the interests of MSMEs and capital providers, a simple bookkeeping model is offered which accommodates accounting principles in the SAK EMKM.
PERLINDUNGAN HUKUM PEMEGANG HAK TANGGUNGAN YANG OBYEKNYA DIKUASAI PIHAK KETIGA BERDASARKAN PERJANJIAN SEWA MENYEWA Pertiwi, Dian
CALYPTRA : Jurnal Ilmiah Mahasiswa Universitas Surabaya Vol 2, No 2 (2013): CALYPTRA : Jurnal Ilmiah Mahasiswa Universitas Surabaya
Publisher : University of Surabaya

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Tujuan dari penelitian ini adalah untuk mengetahui dan menganalisis perlindungan hukum bagi pemegang Hak Tanggungan yang obyeknya disewakan juga untuk mengetahui dan menganalisis perlindungan hukum bagi penyewa obyek Hak Tanggungan jika ditinjau dari Pasal 1576 B.W. Hasil yang didapat dari penelitian ini adalah pertama, perlindungan hukum bagi pemegang Hak Tanggungan yang obyeknya disewakan tersebut tergantung pada janji-janji yang termuat dalam Akta Pemberian Hak Tanggungan. Pemegang hak tanggungan sebagai pemegang hak kebendaan atas obyek hak tanggungan lebih diistimewakan bila dibandingkan dengan penyewa yang mempunyai hak pribadi atas obyek sewa terhadap pihak yang menyewakan. Kedua, perlindunganhukum bagi penyewa obyek Hak Tanggungan jika ditinjau dari Pasal 1576 B.W., tidak dapat mempertahankan haknya dengan dalih jual beli tidak menghapuskan sewa menyewa, melainkan hanya bisa mempertahankan haknya sebatas pada pihak yang menyewakan dengan menuntut ganti kerugian.
PENGAWASAN TERHADAP PEDAGANG KAKI LIMA DALAM MENERTIBKAN OBJEK WISATA PANTAIPURUS KOTA PADANG Pertiwi, Dian; Achnes, Sofia
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Sosial dan Ilmu Politik Vol 1, No 2 (2014): WISUDA OKTOBER 2014
Publisher : Fakultas Ilmu Sosial dan Ilmu Politik Universitas Riau

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Abstract

Purus beach is a bustling tourist attraction on the visit of tourists. Same is the case with othertourist attractions, its only natural when coastal sights Purus demand by street vendors who holdcommodities around the area. Street vendors appear as secondary economic and population demandsto meet daily needs. Local people saw this as an opportunity for them to do business, because this areahas a high enough potential trade and does not require a high relative capital. Many street vendorsdisturb public order and peace of the community because of the many merchants who violate the rulesset. This research aims to know the Scrutiny Against street vendors In Coastal Sights Regulate PurusPadang city and the factors that affect any such Scrutiny. The concept of theory that researchers use isthe concept of supervision according to the Brantas. Indicators in this research that preventivesurveillance, process and repressive. This research uses qualitative research methods, theresearchers filmed research in the Beach City of The purus. Research using informants as adata source with data collection techniques with observation, documentation and interviews.Based on real research, implementation of the supervision of street vendors has been done,but still a lack of awareness of the trader in complying with regulations, sanctions given havenot posed a deterrent effect for merchants and still found weaknesses in the form factor of thehuman resources and facilities and infrastructure that is owned by satpol pp.keywords: supervision, curbing, preventive, process, and repressive
Perbandingan Reaksi Zat Besi Terhadap Teh Hitam dan Teh Hijau Secara In Vitro dengan Menggunakan Spektrofotometer Uv-Vis Wardiyah, Husnil; Alioes, Yustini; Pertiwi, Dian
Jurnal Kesehatan Andalas Vol 3, No 1 (2014)
Publisher : Fakultas Kedokteran Universitas Andalas

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Abstract

AbstrakSalah satu permasalahan gizi yang dihadapi Indonesia adalah anemia defisiensi besi. Defesiensi besi ini dapat disebabkan oleh asupan dan serapan yang tidak adekuat, seperti kebiasaan mengonsumsi zat yang dapat menghambat penyerapan zat besi seperti minum teh pada saat makan. Hambatan penyerapan ini disebabkan oleh polifenol yang terkandung di dalam teh, terutama tanin. Penelitian ini dilakukan pada teh hitam dan teh hijau yang banyak dikonsumsi masyarakat. Larutan teh hitam dan teh hijau dijadikan sebagai kontrol, kemudian diberikan perlakuan dengan meneteskan FeCl3 1% sebanyak lima tetes. Larutan tersebut dibaca besar absorbannya dengan spektrofotometer UV-Vis. Prosedur ini dilakukan dengan pengulangan sebanyak lima kali. Data hasil penelitian diolah dengan menggunakan independent sample t test untuk melihat perbedaan rata-rata pada dua kelompok sampel tersebut. Dari hasil penelitian didapatkan rata-rata besar absorban teh hitam kontrol 0,539 dan setelah diteteskan zat besi 0,30640. Absorban teh hijau kontrol 0,961 dan setelah diteteskan zat besi 0,65020. Hal ini berarti bahwa terjadi penurunan konsentrasi larutan tersebut. Penurunan absorban pada kontrol teh hitam dengan perlakuan adalah 43,15%, sedangkan pada teh hijau adalah 32,34%. Berdasarkan uji statistik, disimpulkan bahwa terdapat perbedaan bermakna antara absorbansi teh hitam dan teh hijau.Kata kunci: Teh hitam, teh hijau, zat besi, absorban.AbstractOne of the nutritional problems faced by Indonesia is iron deficiency anemia. It is caused by inadequate intake and absorption. One of the causes of this inadequate absorption is eating habit to consume substances that can inhibit iron absorption like drinking tea while eating. This is caused by tea polyphenol compounds, especially tannins. Black tea and green tea were observed in this research since these are widely consumed by public. Solution of black tea and green tea were used as control and they were treated by giving five drops of 1% FeCl3. Absorbance of those solutions was read by using spectrophotometer UV-Vis. This procedure was done with five times repetition. The result of this research was processed by using independent sample t test to discern mean of two groups samples. The result showed that the absorbance mean of black tea control is 0.539 and the absorbance mean of black tea that has dripped by iron is 0.30640. As for the green tea control absorbance is 0.961 and absorbance mean after iron sheds is 0.65020. It means that there is a dilution and reduction of solution concentration. Based on these figures, it was concluded that the concentration of black tea with iron sheds is smaller than the concentration of green tea with iron sheds. Nevertheless, there is a greater reduction in black tea compare with green tea in the absorbance reduction. Absorbance reduction from black tea control group to treatment group is 43.15%, while absorbance reduction from green tea control group to treatment group is 32.34%. Based on statistical tests, it was concluded that there is a significant difference between the absorbance of black tea and green tea.Keywords: Black tea, green tea, iron, absorbance.
PENGARUH KARAKTERISTIK PERSONAL AUDITOR TERHADAP TINGKAT PENERIMAAN PENYIMPANGAN PERILAKU DALAM AUDIT DAN KUALITAS HASIL AUDIT Pertiwi, Dian; Azlina, Nur
Jurnal Akuntansi (Media Riset Akuntansi & Keuangan) Vol 4, No 1 (2015)
Publisher : Jurnal Akuntansi (Media Riset Akuntansi & Keuangan)

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This study was conducted to examine the relationship of personal characteristicswith the level of acceptance of deviant behavior and its effect on quality auditresulting audit. Personal characteristics of auditors consists of locus of control,emotional quotient and performance auditors. The object under study is BPKPRepresentative in Pekanbaru City Riau Province. Data analysis method used in thisresearch is the method of path analysis is done with the help of software SmartPLS.Collecting data using secondary data and primary data obtained through thequestionnaire of the respondents research. The result showed that 1) Locus ofcontrol affects the level of acceptance of deviant behavior in the audit. 2) EmotionalQuotient affect the level of acceptance of deviant behavior in the audit. 3) Theperformance auditor did not significantly influence the acceptance of deviantbehavior in the audit. 4) Locus Of Control directly influence the audit quality. 5)Emotional Quotient direct effect on audit quality. 6) Performance auditors directlyinfluence the audit quality. 7) Locus of control effect on audit quality, moderatedacceptance of deviant behavior in the audit. 8) Emotional Quotient has no effect onaudit quality, moderated acceptance of deviant behavior in the audit. 9) Theperformance auditor has no effect on audit quality, moderated acceptance of deviantbehavior in the audit. 10) The acceptance of deviant behavior in the audit effect onaudit quality.Keywords: Quality audit, locus of control, emotional quotient, performance auditor,audit behavioral deviations acceptance (dysfungsional audit)
Fecal coliform bacteria and factors related to its growth at the Sekotong shallow wells (West Nusa Tenggara, Indonesia) Sinaga, Doni Marisi; Robson, Mark Gregory; Gasong, Beatrix Trikurnia; Halel, Adonia Getse; Pertiwi, Dian
Public Health of Indonesia Vol 2, No 2 (2016): April - June 2016
Publisher : Public Health of Indonesia

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Abstract

Background: The poor sanitation and small numbers of households who own toilet in Sekotong regency may relate to the diarrheal events due to the fecal coliform contamination in drinking water.Aim: This paper aims to provide the concentrations of fecal coliform bacteria in shallow well waters and the factors associated to its growth.Method: Fifteen groundwater samples were collected from 5 shallow wells to provide the concentrations of total fecal coliform bacteria (FC), mercury concentration, inorganic nitrogen compounds (represent as ammonia, nitrate, and nitrite), total phosphorus (TP), dissolved oxygen (D), pH, and salinity. The concentration of the parameters was then compared to the safe limit set by World Health Organization (WHO).Results: The results indicated that the drinking water resources at the Sekotong regency were contaminated by coliform and mercury. One location with low mercury concentration was recorded with E. coli contamination. Residence, agriculture, and animal livestock were subjected as the sources of coliform contamination. Mercury concentrations may inverse the growth of FC. No apparent relationship was found between total phosphorous and inorganic nitrogen compounds to FC growth. However, we recognized the FC growth responded positively to the level of phosphorous in waters, but associated negatively to nitrate concentration. An inverse correlation was also found between coliform survival and salinity in this study. The pH range at 6.05 – 6.50 supported FC survival.Conclusion: The drinking water resources at the Sekotong shallow wells were contaminated by coliform and mercury. It is important for local government to inform drinking water protection and treatment.
Hubungan Kadar Troponin T dengan Lama Perawatan Pasien Infark Miokard Akut di RSUP Dr. M. Djamil Padang Periode 01 Januari – 31 Desember 2013 Hastuti, Yulia Eka; Elfi, Eka Fithra; Pertiwi, Dian
Jurnal Kesehatan Andalas Vol 6, No 2 (2017)
Publisher : Fakultas Kedokteran Universitas Andalas

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Abstract

Kadar troponin T memberikan informasi penting dalam estimasi luas infark. Pada IMA, luas infark berhubungan erat dengan nilai prognosis. Luas infark yang melebihi 40% miokardium juga berkaitan dengan tingginya insiden syok kardiogenik. Keadaan ini yang diduga mendasari perburukan klinis pasien IMA sehingga dapat mempengaruhi lama perawatan. Tujuan penelitian ini adalah menganalisis hubungan kadar troponin T deng  n lama perawatan  pasien Infark Miokard Akut (IMA) di RSUP Dr. M. Djamil Padang dengan menggunakan desain penelitian Cross Sectional Study. Penelitian ini menggunakan data sekunder yang diambil di Instalasi Rekam Medik (Medical Record), yaitu data rekam medik pasien yang didiagnosis sebagai IMA yang dirawat inap di RSUP Dr. M. Djamil Padang periode 01 Januari – 31 Desember 2013. Data dianalisis dengan uji korelasi Spearman. Hasil penelitian ini menemukan sebagian besar pasien IMA masuk rumah sakit dengan kadar kadar Troponin T sebesar 0,1-2 ng/ml (68,0%) dan lama hari rawat sebesar ≥ 5 hari (74,0%). Berdasarkan hasil analisis bivariat yang telah dilakukan, dapat disimpulkan bahwa tidak terdapat hubungan signifikan antara kadar troponin T dengan lama perawatan pasien IMA dengan nilai p>0,05 dan nilai koefisien korelasi Spearman (r)=0,160 yang menunjukkan korelasi positif dengan derajat hubungan yang lemah/tidak ada hubungan.
Perbedaan Kadar Glukosa Darah Antara Tikus Putih (Rattus Novergicus) yang Mendapat Asupan Susu Sapi dan Susu Kambing Segar Oktafiano, Hadi; Kadri, Husnil; Pertiwi, Dian
Jurnal Kesehatan Andalas Vol 5, No 3 (2016)
Publisher : Fakultas Kedokteran Universitas Andalas

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Abstract

AbstrakSusu adalah hasil ternak yang dikenal sebagai bahan makanan yang bernilai gizi tinggi. Sebagian masyarakat menganggap susu sapi segar dan susu kambing segar berpengaruh terhadap kadar glukosa darah. Tujuan penelitian ini adalah menentukan perbedaan glukosa darah tikus putih antara yang mendapat asupan susu sapi segar dan susu kambing segar. Jenis penelitian ini adalah eksperimental dengan rancangan pre and post test only group design. Sampel penelitian ini adalah 10 ekor tikus putih jantan (Rattus novergicus) yang dibagi menjadi 2 kelompok yaitu kelompok susu sapi segar dan susu kambing segar. Kedua kelompok diberikan diet susu dengan dosis setara 1 gelas susu (3,6 ml) selama 4 minggu (28 hari). Pengukuran kadar glukosa darah menggunakan blood glucose test meter. Hasil penelitian didapatkan rerata kadar glukosa kelompok susu sapi segar sebelum (151,20 + 15,28 mg/dl), setelah (97,40 + 7.16 mg/dl), sedangkan rerata kadar glukosa kelompok susu kambing segar sebelum (133,80 + 5.80 mg/dl), setelah (97,80 + 7.88 mg/dl). Uji statistik dengan t-test menyimpulkan terdapat perbedaan bermakna rerata kadar glukosa darah tikus putih sebelum dengan setelah mendapat asupan susu sapi segar dan susu kambing segar, tetapi  tidak terdapat perbedaan bermakna rerata kadar glukosa darah tikus putih antara kelompok susu sapi segar dengan susu kambing segar setelah perlakuan.Kata kunci: susu sapi segar, susu kambing segar, glukosa darah AbstractMilk is the result of cattle known as a food of high nutritional value. Some people think fresh cows milk and  fresh goats milk effect on blood glucose levels. The objective of this study was to determine the differences in blood glucose levels of white rat (Rattus norvegicus) between that received fresh cows milk and fresh goats milk. This research was an experimental design with pre and posttest only group design. The sample was 10 male white rats (Rattus novergicus) divided into 2 groups:fresh cows milk and goats milk fresh. Both groups were given a diet of milk to equal 1 cup milk dose (3.6 ml) for 4 weeks (28 days). Measurement of blood glucose levels using a blood glucose test meter. The results showed a mean glucose level before fresh cows milk group (151.20 + 15.28 mg / dl), after (97.40 + 7:16 mg / dl), whereas the mean glucose levels before the fresh goat milk group (133.80 + 5.80 mg / dl), after (97.80 + 7.88 mg / dl). The t-test results concluded that there is a significant difference in mean blood glucose levels before the white rat after receiving fresh cows milk intake and fresh goats milk, but there was no significant difference in mean blood glucose levels between groups of white rats fresh cows milk with fresh goats milk after treatment.Keywords:  fresh cow milk, fresh goats milk, blood glucose
Hubungan Pemberian Makanan Pendamping Asi (MP-ASI) dengan Status Gizi Anak Usia 1-3 Tahun di Kota Padang Tahun 2012 Lestari, Mahaputri Ulva; Lubis, Gustina; Pertiwi, Dian
Jurnal Kesehatan Andalas Vol 3, No 2 (2014)
Publisher : Fakultas Kedokteran Universitas Andalas

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AbstrakMakanan pendamping ASI (MP-ASI) adalah makanan padat yang mengandung nutrien lengkap yang diberikan kepada bayi mulai usia 6 bulan disamping ASI eksklusif untuk mencapai tumbuh kembang yang optimal. Tujuan penelitian adalah untuk mengetahui hubungan antara usia pemberian MP-ASI dan jenis MP-ASI dengan status gizi. Penelitian ini merupakan studi cross sectional yang dilaksanakan pada bulan Mei-November 2012 pada anak usia 1-3 tahun yang berdomisili di Kota Padang. Pengumpulan data karakteristik responden, usia pemberian MP-ASI, dan jenis MP-ASI dilakukan dengan wawancara terpimpin. Pengukuran status gizi dilakukan berdasarkan BB/TB Z-score. Analisis statistik yang digunakan adalah uji chi square. Hasil penelitian menunjukan dari 200 anak, 51% anak diberi diberi MP-ASI sesuai jadwal dengan jenis MP-ASI buatan pabrik. Status gizi kurang, lebih banyak didapatkan pada anak yang diberi MP-ASI dini (33%). Tidak ditemukan anak dengan status gizi buruk.Terdapat hubungan antara usia pemberian MP-ASI dengan status gizi p= 0,001 (P < 0,05) dan tidak ada hubungan antara jenis MP-ASI dengan status gizi p= 0,456 (p > 0,05).Kata kunci: MP-ASI, Status gizi, Anak usia 1-3 tahunAbstractComplementary feeding is a solid and nutrient dense foods that contain complete given to infants from 6 months of age are exclusively breastfed in addition to achieve optimal growth and development. The research objective was to determine the relationship between the age of complementary feeding and provision of complementary feeding types with nutritional status. This study is a cross-sectional study that was conducted in May-November 2012 on children aged 1-3 years who live in Padang. The characteristics of the respondents, aged giving complementary feeding, and the type of complementary feeding by the guided interview. Measurement of nutritional status is based on weight / height Z-score.The statistical analysis used was chi square test. The results showed that of 200 children, 51% children were given complementary feeding schedule. The type was given is complementary feeding of factory. Nutritional status is much less than was found in children who were given complementary feeding early (33%). There are no children with poor nutritional status. There is a significant association between age of Complementary feeding with nutritional status p = 0.001 (P < 0.05) and there was no significant association between the type of Complementary feeding with nutritional status p = 0.456 (p >0.05).Keywords:Complementary feeding, nutritional status, children aged 1-3 years
Gambaran Multipatologi Pasien Geriatri di Poliklinik Khusus Geriatri RSUP Dr. M. Djamil Padang Periode Januari – Desember 2014 Pratama, Elfon Lindo; Martini, Rose Dinda; Pertiwi, Dian
Jurnal Kesehatan Andalas Vol 6, No 3 (2017)
Publisher : Fakultas Kedokteran Universitas Andalas

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Peningkatan angka harapan hidup menyebabkan umur penduduk usia lanjut lebih panjang sehingga mengalami permasalahan kesehatan yang kompleks, seperti multipatologi. Kondisi multipatologi merupakan keadaan yang sering ditemukan pada usia lanjut dan merupakan salah satu karakteristik pasien geriatri. Tujuan penelitian ini adalah untuk mengetahui gambaran multipatologi pasien geriatri di poliklinik khusus geriatri RSUP Dr. M. Djamil Padang periode Januari sampai Desember 2014. Penelitian ini bersifat deskriptif dengan desain cross sectional. Sampel penelitian adalah seluruh pasien geriatri di poliklinik khusus geriatri RSUP Dr. M. Djamil Padang tahun 2014. Besar sampel yang memenuhi kriteria penilaian sebanyak 229 pasien. Hasil penelitian menunjukkan hipertensi merupakan penyakit kronis yang paling banyak pada usia lanjut. Pasien geriatri yang paling banyak ditemukan adalah kelompok usia 60 – 69 tahun dan jenis kelamin wanita. Rerata jumlah penyakit kronis pasien geriatri pada penelitian ini adalah 6 penyakit.