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FACTORS AFFECTING THE AFFECTING THE READINESS OF PP NO.71 TAHUN 2010 ABOUT GOVERNMENT ACCOUNTING STANDARDS (Case Study on Working Units in KPPN Malang’s Working Area) syah, Ardian; Atmini, Sari
Jurnal Ilmiah Mahasiswa FEB Vol 1, No 1: Semester Ganjil 2012/2013
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

The purpose of this research is to analyze factors affecting the readiness of application of accrual-based government accounting standards at working unit level. This study was motivated by the  issuance of PP 71 of 2010 about Government Accounting Standards which will be implemented in 2015. This research is conducted on 160 working units  in KPPN Malang’s working area by using questionnaires. Data used in this research was 118 data. The Independent variables in this research are human resources quality, organizational commitment, and communication. The dependent variable is the readiness of the application of accrual-based government accounting standards.  Multiple linier regression analysis was applied to analyze the data. The statistical results indicate that factors affecting the readiness of application of accrual-based government accounting standards are human resource quality and communication. While the organizational commitment, is not affecting the readiness of application of accrual-based government accounting standards.   Key words:  readiness of application of accrual-based government accounting standards, human resources quality, organizational commitment, and communication.
ANALISIS PENGARUH FAKTOR FUNDAMENTAL DAN NILAI KAPITALISASI PASAR TERHADAP RETURN SAHAM syah, Ardian; Mardiati, Endang
Jurnal Ilmiah Mahasiswa FEB Vol 1, No 2: Semester Genap 2012/2013
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

The purpose of this research is to examine the influence of fundamental factors which represented by the variable earnings per share (EPS), return on assets (ROA), leverage ratio (LEV), price earnings ratio (PER), return on equity (ROE), and price book value (PBV) by considering the market capitalization (MarCap) to stock returns of listed companies who belonging to the LQ45 index in Indonesia Stock Exchange. The samples of this research are 31 companies that consistently incorporated in the LQ45 index during 2009-2011 by using purposive sampling. The data used are the financial statements and financial ratios of each sample companies, which is published through the website www.idx.co.id. The analysis technique used in this study is multiple regression. Hypothesis testing using t statistics to test the effect of partial variables and F test statistics for testing simultaneous variables on stock returns with a significance level of 5%. The results showed that the fundamental factors which represented by EPS, ROA, LEV, PER, ROE, PBV and market capitalization simultaneously influence to the stock return of listed companies who belonging to the LQ45 index in Indonesia Stock Exchange. The fundamentals factor which has partial influence on stock returns is LEV and PER. The results of this research indicate that the fundamental factors which are measured by the leverage ratio (LEV) and price earnings ratio (PER) can be used by investors to predict the stock returns of listed companies who belonging to the LQ45 index in the period 2009-2011. Keyword: Stock Return, EPS, ROA, LEV, PER, ROE, PBV, MarCap.
Sistem Pembelajaran Berbasis Teknologi Informasi Dan Komunikasi “Studi Kasus MAS TI Canduang dengan Menggunakan Media Pembelajaran Google Classroom” Syah, Ardian; Tasrif, Elfi
Jurnal Vokasi Teknik Informatika Vol 1 No 1 (Februari 2021) JAVIT: Jurnal Vokasi Informatika
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/javit.v1i1.12

Abstract

Pandemi covid-19 memberikan dampak pada dunia pendidikan sehingga proses belajar dilakukan secara online. Media yang paling sering digunakan dalam proses belajar secara online adalah google classrom. Penelitian ini bertujuan untuk mengetahui gambaran sistem belajar secara online dengan media google classroom yang dilakukan oleh MAS TI Canduang Sumatera Barat. Penelitian dilakukan dengan metode kualitatif deskriptif dengan instrumen penelitian wawancara online dengan menggunakan google form. Analisa data digunakan dengan tahap reduksi data, display data dan penarikan kesimpulan. Diperoleh bahwa dengan adanya media google classrom memberikan kemudahan dalam proses pembelajaran secara online, namun masih kurang efektif. Perlunya media online tambahan seperti aplikasi zoom yang dapat melakukan conference secara massal agar pembelajaran dapat berlangsung secara efektif.
Pengaruh Pijat Punggung Terhadap Tekanan Darah Pada Pasien Hipertensi Syah, Ardian
Citra Delima : Jurnal Ilmiah STIKES Citra Delima Bangka Belitung Vol 4 No 2 (2021): Citra Delima : Jurnal Ilmiah STIKES Citra Delima Bangka Belitung
Publisher : STIKES Citra Delima Bangka Belitung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33862/citradelima.v4i2.127

Abstract

Hypertension is a challenge for global health because of its high prevalence. Research studies on efforts for hypertension sufferers continue to be developed, one of which is non-pharmacological therapy, namely back massage. The purpose of this study was to determine the effect of back massage on blood pressure in hypertension patients. This research design used a quasi-experimental with a pretest-posttest control group. A sample of 54 respondents was divided into two groups. Group 1 intervention was given back massage and standard drug therapy, group 2 control received only standard drug therapy. The results of the analysis of the research conducted by Paired t-test and Wilcoxon back massage showed a significant value on the status of systolic and diastolic blood pressure with a value of p-value = <0.05. The Mann Whitney test shows that there is a significant difference in the systolic status, p-value = <0.05 and there is no significant difference in the status of Diastolic blood pressure with p-value => 0.05. The conclusion in this study that backs massage can statistically reduce the status of systolic and diastolic blood pressure in hypertension patients.