Articles

FAKTOR YANG MEMPENGARUHI AUDIT DELAY (STUDI EMPIRIS PERUSAHAAN MANUFAKTUR SEKTOR INDUSTRI DASAR DAN KIMIA YANG TERDAFTAR DI BEI) Normalita, Vivi; Hendra Ts, Kartika; Suhendro, Suhendro
Jurnal EMBA: Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi Vol 8, No 1 (2020): JE VOL 8 NO 1 (2020)
Publisher : FEB Universitas Sam Ratulangi Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35794/emba.v8i1.27857

Abstract

This observation aims to test and analyze the influenceof the company size, solvency, auditor opinion, company age, commitee, and Board of Commissioners to the delay. In this research the data used is the secondary data taken from the financial reporting of 62 basic and chemical industry companies listed on the Indonesia Stock Exchange period 2016-2018 using the technique of sampling purposive sampling. The population in this study is the entire basic and chemical Industry company on the Indonesia Stock Exchange period 2016-2018. The data analysis technique used in this study was a double linear regression analysis that previously tested classical assumptions. Annini results show the size of the company's DNA age, which is based on appaudit delay. Sedangkannsolvability, Opiniiauditor, audit committee, the Board of Commissioners there is no influence on the Auditddelay. The benefits of this observation to provide understanding of management to be used as a matter of consideration in making decisions related to the factor of the delay. Keywords: Audit Delay, company size, solvency, Opinion Audit, company age, Good Corporate Governance (GCG). 
Meningkatkan Hasil Belajar Siswa Pada Mata Pelajaran IPA (Bagian-Bagian Tumbuhan) Dengan Pemanfaatan Lingkungan Alam Sekitar Kelas IV SDK Padat Karya Suhendro, Suhendro; N. Husain, Sarjan; Djirimu, Muchlis
Jurnal Kreatif Tadulako Online Vol 4, No 5 (2016): Junal Kreatif Tadulako Online
Publisher : Jurnal Kreatif Tadulako Online

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Abstract

Permasalahan utama adalah rendahnya hasil belajar siswa dikelas IV SDK Padat Karya, pada pembelajaran IPA dengan materi bagian-bagian tumbuhan. Tujuan penelitian ini ialah untuk meningkatkan hasil belajar siswa kelas IV SDK Padat Karya dengan materi bagian-bagian tumbuhan. Penelitian ini adalah PTK dan bersifat kolaboratif, tempat penelitian adalah siswa kelas IV SDK Padat Karya yang berjumlah 14 siswa. Penelitian dilaksanakan dalam empat tahap kegiatan yaitu Perencanaan tindakan, pelaksanaan tindakan, observasi dan refleksi dilaksanakan dua siklus kegiatan. Analisis data menggunakan tehnik analisis deskriptif, penyajian data kuantitatif dalam bentuk persentase data kualitatif yang berupa data observasi aktifitas siswa, observasi aktifitas guru dalam kegiatan pembelajaran. Hasil penelitian menunjukkan bahwa pada siklus 1 pertemuan pertama nilai rata-rata sebesar 61,7 dengan ketuntasan siswa sejumlah 5 siswa (36%) dari 14 siswa, pada pertemuan kedua memperoleh nilai rata-rata sebesar 64,6 dengan ketuntasan siswa sejumlah 7 siswa (50%). Sedangkan pada siklus II pertemuan pertama nilai rata-rata menjadi 70,2 dengan ketuntasan siswa sejumlah 10 siswa (70%) dari 14 siswa, pada pertemuan kedua memperoleh nilai rata-rata sebesar 78,2 dengan ketuntasan siswa sejumlah 13 siswa (81%). Indikator kinerja hasil belajar yang peneliti tentukan telah tercapai pada pembelajaran siklus II, yaitu nilai rata-rata hasil tes IPA mencapai 78,2 untuk prosentase ketuntasan juga telah tercapai yaitu sebesar 92% dengan jumlah siswa sebanyak 13 siswa telah mencapai Kriteria Ketuntasan Minimal (KKM) yaitu 65 dari 14 siswa kelas IV SDK Padat Karya. Bila dilihat dari aspek aktivitas siswa maupun aktivitas guru keduanya mengalami peningkatan dari kategori baik pada siklus I menjadi kategori sangat baik pada siklus II. Dengan demikian penggunaan metode demonstrasi dapat meningkatkan hasil belajar siswa kelas IV SDK Padat Karya pada mata pelajaran Ilmu Pengetahuan Alam. Kata Kunci: Hasil Belajar IPA; Lingkungan Alam Sekitar.
Interleukin-18 levels in adult dengue fever and dengue hemorrhagic fever Pohan, Herdiman T.; Suhendro, Suhendro; Bur, Rika; Matondang, Asnath; Djauzi, Samsuridjal; Inada, Katsuya; Endo, Shigeatsu
Medical Journal of Indonesia Vol 13, No 2 (2004): April-June
Publisher : Faculty of Medicine Universitas Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (271.037 KB) | DOI: 10.13181/mji.v13i2.136

Abstract

Interleukin (IL)-18 ( interferon-γ inducing factor) is one of cytokines, produced by macrophage, take part in differentiation T-helper (Th) to Th1 and interferon γ producing. T helper1 play role in cellular immunity especially in viral infection include dengue. A descriptive correlative study has done to know the correlation between IL-18 levels and disease severity in admitted dengue fever (DF) and dengue hemorrhagic fever (DHF) patients. In 42 subjects consist of 20 (47.6%) DF and 22 (53.3%) DHF (grade I to IV WHO criteria, 1999) showed that IL-18 levels significantly higher in DHF than DF patients. There are significant correlation between IL-18 levels and hematocrit and low platelet value. This study supports the possible role of IL-18 in pathogenesis DHF in adults. (Med J Indones 2004; 13: 86-9)Keywords: dengue, dengue hemorrhagic fever, IL-18, cytokine, pathogenesis
DETERMINAN PEMILIHAN KARIR SEBAGAI AKUNTAN PUBLIK OLEH MAHASISWA AKUNTANSI Asmoro, Tri Kusno Widi; Wijayanti, Anita; Suhendro, Suhendro
Jurnal Dinamika Akuntansi dan Bisnis Vol 2, No 2 (2015): September 2015
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

Abstract            The purpose of this research is to analyze some factors which can influence the accounting students? interest at Batik Islamic University and the  Sebelas Maret University Surakarta. This research sample using purposive sampling. The samples are 100 respondents. The analytical method is multiple linear regression.The results of this research shown that partially only factor training of professionals who have a significant influence on career selection of students S1 accounting to be public accounting. Meanwhile the salary factor, professional recognition, work environment, social values, consideration of the labor market, and personality have no significant effect. Whereas, simultaneously concluded that the factors of salaries, professional training, professional recognition, work environment, social values, labor market considerations, and personality have a positive and significant influence on student career selection of S1 accounting to be public accounting. Keywords: Career, students, public accounting.
Procalcitonin Level Differences in Patients with Liver Cirrhosis Without Bacterial Infection Mesanti, Oska; Gani, Rino Alvani; Simadibrata, Marcellus; Suhendro, Suhendro
The Indonesian Journal of Gastroenterology, Hepatology, and Digestive Endoscopy Vol 18, No 1 (2017): VOLUME 18, NUMBER 1, April 2017
Publisher : The Indonesian Journal of Gastroenterology, Hepatology, and Digestive Endoscopy

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1464.807 KB) | DOI: 10.24871/181201715-19

Abstract

Background: Procalcitonin level can increase in patients with liver cirrhosis without bacterial infection. The aim of this study is to identify the role of procalcitonin in patients with liver cirrhosis without bacterial infection.Methods: Cross-sectional study was performed to patients with liver cirrhosis without bacterial infection. In patients, we performed procalcitonin level examination and bacterial infection identification. Further, we analysed them to know the procalcitonin level difference in patients with compensated and decompensated liver cirrhosis without bacterial infection.Results: We obtained 39 patients with liver cirrhosis without bacterial infection, male 61.5% with compensated condition found in 17 patients and decompensated in 22 patients. We found significant difference in the average of procalcitonin level in decompensated patients (0.738ng/mL ± 1.185) compared to compensated (0.065ng/mL ± 0.022).Conclusion: Procalcitonin level increased in patients with liver cirrhosis without bacterial infection. The level in decompensated patients were higher compared to compensated patients.
DETERMINAN PEMILIHAN KARIR SEBAGAI AKUNTAN PUBLIK OLEH MAHASISWA AKUNTANSI Asmoro, Tri Kusno Widi; Wijayanti, Anita; Suhendro, Suhendro
JURNAL EKONOMI UHO Vol 1, No 1 (2016)
Publisher : JURNAL EKONOMI UHO

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (128.186 KB)

Abstract

The purpose of this research is to analyze some factors which can influence the accounting students’ interest at Batik Islamic University and the  Sebelas Maret University Surakarta. This research sample using purposive sampling. The samples are 100 respondents. The analytical method is multiple linear regression.The results of this research shown that partially only factor training of professionals who have a significant influence on career selection of students S1 accounting to be public accounting. Meanwhile the salary factor, professional recognition, work environment, social values, consideration of the labor market, and personality have no significant effect. Whereas, simultaneously concluded that the factors of salaries, professional training, professional recognition, work environment, social values, labor market considerations, and personality have a positive and significant influence on student career selection of S1 accounting to be public accounting.
FACTORS INFLUENCING THE SELECTION OF ACCOUNTING STUDENTS IN A CAREER AS A PUBLIC ACCOUNTANT Widi Asmoro, Tri Kusno; Wijayanti, Anita; Suhendro, Suhendro
JURNAL EKONOMI AKUNTANSI DAN MANAJEMEN Vol 15, No 1 (2016)
Publisher : Universitas Jember

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Abstract

Abstract The purpose of this study is to find the influence of the factors of the career selection of the S1 student at accounting department at Batik Islamic University and the University of Sebelas Maret Surakarta.This research sample using purposive sampling. The samples are 100 respondents. The analytical method is multiple linear regression.The results of this research shown that partially only factor training of professionals who have a significant influence on career selection of students S1 accounting to be public accounting. Meanwhile the salary factor, professional recognition, work environment, social values, consideration of the labor market, and personality have no significant effect. Whereas, simultaneously concluded that the factors of salaries, professional training, professional recognition, work environment, social values, labor market considerations, and personality have a positive and significant influence on student career selection of S1 accounting to be public accounting. Keywords: Career, colleger, public accounting
PENGARUH KINERJA KEUANGAN, UKURAN PERUSAHAAN TERHADAP STRUKTUR MODAL Fatika, Chorina Elsa; Suhendro, Suhendro; Wijayanti, Anita
Ekonomis: Journal of Economics and Business Vol 4, No 1 (2020): Maret
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/ekonomis.v4i1.100

Abstract

The purpose of this study is to examine and analyze the factors that influence the capital structure. The independent variables in this study are profitability, liquidity, asset structure, and company size. The population in this study are food and beverage companies listed on the Indonesia Stock Exchange for the period 2015-2018. The sample selection technique used in this study was purposive sampling and 10 company samples were obtained. The analytical method used in this study is multiple linear regression. The results of this study simultaneously show that profitability, liquidity, asset structure, and company size significantly influence the capital structure. The results of the research partially show that profitability, liquidity and firm size affect the capital structure, asset structure does not affect the capital structure.
APLIKASI HSE PLAN PROYEK PERAPIAN INSTALASI KABEL DI TBBM BOYOLALI Suhendro, Suhendro
Orbith Vol 11, No 1 (2015): Maret 2015
Publisher : Orbith

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Abstract

Manajemen proyek adalah sebuah disiplin keilmuan dalam hal perencanaan, pengorganisasian, pengelolaan (menjalankan serta pengendalian), untuk dapat mencapai tujuan-tujuan proyek. Proyek adalah sebuah kegiatan yang bersifat sementara yang telah ditetapkan awal pekerjaannya dan waktuselesainya (dan biasanya selalu dibatasi oleh waktu, dan seringkali juga dibatasi oleh sumber pendanaan), untuk mencapai tujuan dan hasil yang spesifik dan unik,[1] dan pada umumnya untuk menghasilkan sebuah perubahan yang bermanfaat atau yang mempunyai nilai tambah. Proyek selalubersifat sementara atau temporer dan sangat kontras dengan bisnis pada umumnya (OperasiProduksi)[2], dimana Operasi-Produksi mempunyai sifat perulangan (repetitif), dan aktifitasnya biasanya bersifat permanen atau mungkin semi permanen untuk menghasilkan produk atau layanan (jasa/servis). Pada prakteknya, tipe manajemen pada kedua sistem ini sering berbeda, dengan kemampuan teknis dan keputusan manajemen strategis yang spesifik. Menyediakan lingkungan kerja yang aman bagi karyawan, buruh pelabuhan, rekanan, pelanggan dan pengunjung. Dengan memperhatikan Aspek Keamanan, Keselamatan dan Kesehatan Kerja, dan berusaha mencegah terjadinya Kecelakaan Akibat Kerja (KAK), Penyakit Akibat Kerja (PAK) dan pencemaran terhadap lingkungan kerja maupun lingkungan sekitarnya, menjamin bahwa setiap kegiatan operasional tidak mengakibatkan risiko cidera, Penyakit Akibat Kerja (PAK), kerugian, atau berdampak negatif  bagi karyawan, lingkungan kerja dan masyarakat sekitar.  Mematuhi semua peraturan yang berlaku baik untuk aspek keselamatan dan kesehatan kerja maupun lingkungan dan menempatkan SMK3 (Sistem Manajemen Kesehatan dan Keselamatan Kerja) pada posisi sejajar, beriringan, dan setara dengan Sistem Manajemen lainnya. Melakukan perbaikan dan peningkatan kinerja SMK3 secara berkesinambungan.  Memastikan Bahwa Kebijakan Keselamatan dan Kesehatan Kerja di CV Adi Utama telah dikomunikasikan, dimengerti, dan dipatuhi oleh seluruh karyawan dan pihak terkait lainnya.
PENGALAMAN PRIBADI MENGOBATI PENYAKIT STROKE SECARA ALAM Suhendro, Suhendro
Orbith Vol 10, No 1 (2014): Maret 2014
Publisher : Orbith

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Abstract

Stroke (bahasa Inggris: stroke, cerebrovascular accident,(CVA) adalah suatu kondisi yang terjadi ketika pasokan darah ke suatu bagian otak tiba-tiba terganggu. Dalam jaringan otak, kurangnya aliran darah menyebabkan serangkaian reaksi biokimia, yang dapat merusakkan atau mematikan sel-sel saraf di otak. Kematian jaringan otak dapat menyebabkan hilangnya fungsi yang dikendalikan oleh jaringan itu. Stroke adalah penyebab kematian yang ketiga di Amerika Serikat dan banyak negara industri di Eropa (Jauch,2005).Bila dapat diselamatkan, kadang penderita mengalami kelumpuhan di anggota badannya,hilangnya sebagian ingatan atau kemampuan bicaranya. Beberapa tahun belakangan ini makin populer istilah serangan otak. Istilah ini berpadanan dengan istilah yang sudah dikenal luas, "serangan jantung".Stroke terjadi karena cabang pembuluh darah terhambat oleh emboli, Emboli bisa berupa kolesterol atau udara.
Co-Authors A.H.R, Devie Rachmat Ade Pratiwi Susanty, Ade Pratiwi Adeputri Tanesha Idhayu andrew shandy utama, andrew shandy Anggraini, N Anita Wijayanti Ari Fahrial Syam Ari, Franciscus Asnath Matondang Ayuningtyas, Rika Rizky Azizi, M S Bambang Setiyohadi Cleopas M Rumende, Cleopas M Dadang Makmun Dewi, R. Riana Dewi, Riana R Dewi, Riana R Djoko Widodo Dwi Rahayu Endang Masitoh, Endang Eppy Eppy Esthika Dewiasty, Esthika Fatika, Chorina Elsa Hendra Ts, Kartika Herdiman T Pohan Herdiman T. Pohan Hidayat Hidayat Izhar Salim Kartika Hendra Titisari Katsuya Inada Khie Chen Kusvanti, HeniIkke Lailyatussoqiba, Aulia Indira Leonard Nainggolan Lie Khie Chen Lisnawati Lisnawati Marcellus Simadibrata Mauleti, Ifael Yerosias Mesanti, Oska Muchlis Djirimu Murdani Abdullah Muslimah, Dahlia Nur Mutiarani, Niki Nony Ningrum, Eka Prasetya Normalita, Vivi Oktaviana, F Pargito Pargito Retno Sari, Wiwit Ayu Rika Bur Rino Alvani Gani Rohmat Hidayat Ronald Irwanto, Ronald Rumende, C Matin Rumende, Martin Rustadi Sosrosumihardjo Samsuridjal Djauzi Sandra, R Sarjan N. Husain Sarwono Waspadji Shigeatsu Endo Siddi, Purnama Simadibrata, M Subroto, Hendro Sugeng Widodo Sukmana, N Sulaiman, A S Sulistyarini Sulistyarini, Sulistyarini Sumarjo, Kusmardi T. Akbarillah Titik Indrawati Tri Kusno Widi Asmoro, Tri Kusno Tri Kusno Widi Asmoro, Tri Kusno Widi Wahyuningsih, R Widiasari, Farida Nur Soleh Wijayanti, Nanik Dyah Wirawan Hambali, Wirawan Yudharto, M A Yuli Chomsatu Yuli Chomsatu Samrotun Yuliani, Ika Wulan