scholarly journals Konservatisma Akuntansi Pada Era Pandemi Covid-19

2021 ◽  
Vol 17 (3) ◽  
pp. 260-268
Author(s):  
Wayan Hesadijaya Utthavi ◽  
◽  
Kadek Nita Sumiari ◽  
Keyword(s):  
Signed Rank ◽  
Total Data

Penelitian ini bertujuan untuk mengetahui apakah terdapat perbedaan konservatisma akuntansi sebelum dan saat pandemi berlangsung yang akan diukur dengan menggunakan dua pendekatan, yaitu pendekatan accrual based dan pendekatan net asset guna memaksimalkan keputusan investasi para investor. Perusahaan yang terdaftar pada indeks LQ45 digunakan sebagai sampel dalam penelitian ini dan total data yang digunakan adalah 132 data. Teknik analisis yang digunakan untuk menguji hipotesis adalah uji Wilcoxon Signed Rank. Hasil penelitian menunjukkan bahwa terdapat perbedaan konservatisma akuntansi sebelum dan saat pandemi berlangsung baik menggunakan pendekatan accrual maupun pendekatan net asset. Kedua pendekatan ini memiliki hasil yang bertolak belakang, di mana ketika konservatisma diukur dengan menggunakan pendekatan accrual, perusahaan cenderung lebih konservatif pada saat pandemi. Sedangkan, ketika konservatisma akuntansi diukur dengan menggunakan pendekatan net aset, perusahaan cenderung lebih tidak konservatif pada saat pandemi.

Pengelolaan Data Terintegrasi Berdasarkan Instrumen Akreditasi Perguruan Tinggi 3.0 Menggunakan Zachman Framework

2020 ◽  
Vol 4 (6) ◽  
Author(s):  
Ardhin Primadewi ◽  
Mukhtar Hanafi
Keyword(s):  
Higher Education ◽  
Self Evaluation ◽  
The Core ◽  
Depth Analysis ◽  
Performance Report ◽  
Total Data ◽  
Zachman Framework ◽  
The Government ◽  
Data Gap ◽  
Education Performance

Higher education in Indonesia is regulated by the government with the Higher Education Accreditation (APT). In APT 3.0, Higher Education is required to be able to present performance data in the form of a Higher Education Performance Report (LKPT) as a reference in making a Self-Evaluation Report (LED). However, it is necessary to have an in-depth analysis to determine the gaps in the data required by Higher Education according to the APT 3.0 standard. The process of integrating the samples refer to the Zachman Framework (ZF). The results of this simplification that the data is available in support of APT 3.0 approximately 79% of the total data both inside and outside the core business of Higher Education and is well managed in an integrated database. The remaining 21% of the data that are not available is spread across several information systems, especially SIMMawa, SIMHumas and Cooperation, and SIMAKU. This shows that the change in accreditation standards that have been in effect since April 2019 has created a significant data gap for Higher Education. This research also produced an alternative model of integrated data management that can be used as input for Information System developers in the Higher Education scope.

PENGARUH TIRAH BARING TERHADAP PENURUNAN RASA MUAL PADA KLIEN GASTRITIS DI PELAYANAN KESEHATAN

2019 ◽  
Vol 3 (1) ◽  
pp. 25
Author(s):  
Dewi Nurhanifah ◽  
Desy Noor Latifah Sari ◽  
Rahmawati Rahmawati
Keyword(s):  
Rank Test ◽  
Purposive Sampling ◽  
Signed Rank ◽  
Wilcoxon Signed Rank Test ◽  
Signed Rank Test

Salah satu masalah kesehatan yang sering dialami adalah penyakit gastritis. Gejala yang sering dikeluhkan oleh penderita gastritis adalah mual. Salah satu penatalaksanaan keperawatan yang dapat mengurangi rasa mual adalah tirah baring. Penelitian ini bertujuan untuk mengetahui pengaruh tirah baring terhadap penurunan rasa mual pada klien gastritis di Pelayanan Kesehatan. Metode penelitian menggunakan eksperimental dengan bentuk penelitian one group pretest-posttest design. Populasi dan sampel adalah klien yang mengalami mual di Wilayah Kerja Puskesmas  yang berjumlah 15 orang. Sampel diambil dengan teknik purposive sampling. Alat pengumpul data menggunakan observasi. Analisa data melalui uji Wilcoxon Signed Rank Test. Hasil penelitian menujukkan klien gastritis sebelum tirah baring mengalami mual ringan sebanyak 7 orang (46,7%), sesudah tirah baring mengalami tidak mual sebanyak 7 orang (46,7%). Ada pengaruh tirah baring terhadap penurunan rasa mual pada klien gastritis di Pelayanan Kesehatan (ρ value = 0,001).

MENGEMBANGKAN PENGETAHUAN DAN KETERAMPILAN PARENTAL EMPATHY IBU-IBU BHAYANGKARI MELALUI PELATIHAN “MENGASUH DENGAN EMPATI, MENGASUH DENGAN HATI”

2019 ◽  
Vol 1 (2) ◽  
pp. 31-45
Author(s):  
Nindia Nahardita ◽  
Puji Lestari Suharso
Keyword(s):  
Signed Rank ◽  
Post Test ◽  
Parental Empathy ◽  
Non Parametric

Penelitian ini bertujuan untuk mengetahui apakah pelatihan “mengasuh dengan empati, mengasuh dengan hati” dapat meningkatkan pengetahuan dan keterampilan parental empathyibu-ibu bhayangkari. Penelitian ini berbentuk pelatihan dengan dasar pikiran experiential learningyang diberikan pada sekelompok ibu-ibu bhayangkari yang memiliki anak usia 3 sampai 5 tahun, dan merupakan penelitian dengan one group pretestdan posttest design. Penelitian ini dilakukan di Jakarta Timur dengan melibatkan partisipan sebanyak 13 orang ibu yang memiliki anak usia 3-5 tahun dengan diberikan pelatihan sebanyak 10 sesi dalam waktu 4 hari. Pretest dan posttest diberikan sebelum dan setelah pelatihan dengan instrumen yang mengukur kemampuan parental empathy berdasarkan Eagle dan Bylund Makoul yang dirancang oleh peneliti. Hasil pretestdan post testdiuji dengan uji non parametric Wilcoxon Signed Rank menunjukkan level signifikansi p.value0,003 (<0,05). Hasil ini berarti terdapat perbedaan yang signifikan antara nilai pre-testdan post-test. Dengan demikian dapat disimpulkan bahwa pelatihan “Mengasuh dengan Empati, Mengasuh dengan Hati” dapat meningkatkan pengetahuan dan keterampilan parental empathyibu. Rekomendasi untuk penelitian selanjutnya adalah melakukan kunjungan rumah kepada partisipan agar partisipan memperoleh umpan balik langsung dan kemampuan parental empathy akan lebih meningkat. Kata kunci: Pelatihan, Mengasuh dengan empati, Empati, Pengasuhan, Parental empathy, Ibu

Efektifitas Kompres Jahe Merah Hangat Dan Kompres Serai Terhadap Penurunan Intensitas Nyeri Arthritis Remathoid Pada Lanjut Usia Di Desa Mojoranu Kecamatan Dander Kabupaten Bojonegoro

2017 ◽  
Vol 5 (1) ◽  
Author(s):  
Ferawato Ferawati
Keyword(s):  
Pain Intensity ◽  
Therapy Group ◽  
The Elderly ◽  
Rank Test ◽  
Test Design ◽  
Signed Rank ◽  
Wilcoxon Signed Rank Test ◽  
Post Test ◽  
Signed Rank Test ◽  
Red Ginger

ABSTRAKReumatoid Artritis (RA) merupakan penyakit muscoloskelektal yang sering terjadi pada usia lanjut. Gangguan pada system muscoloskelektal yang ditandai dengan munculnya nyeri sendi dan kekakuan yang mengakibatkan penurunan kemampuan fisiologis atau kualitas hidup lansia. Dampak dari Reumatoid Artritis dapat menimbulkan beberapa keluhan dan dapat menyebabkan kelumpuhan. Untuk menganalisis efektifitas kompres jahe merah hangat dan kompres serai hangat terhadap penurunan intensitas nyeri artitris remauthoid pada lanjut usia.Metode Penelitian: Jenis penelitian adalah quasy experimental dengan two group pre – post test design. Subjek adalah sebagian lansia yang penderita Arthritis Remathoid di Desa Sumberagung Kecamatan Dander Kabupaten Bojonegoro. Subjek dibagi menjadi dua kelompok yaitu kelompok I (n=15) diberi perlakuan kompres jahe hangat dan II (n=15) diberi perlakuan kompres serai hangat. Analisis yang digunakan uji Mann Whitney U Test dan Wilcoxon Signed Ranks Test dengan ingkat kemaknaan α = 0,05.Hasil uji Wilcoxon Signed Rank Test, didapat keduanya mempunyai nilai kemaknaan yaitu ρ value = 0,000. Nilai ρ = 0,031 pada kelompok kompres serai hangat dan kelompok kompres jahe merah ρ value = 0,165. Hasil uji Mann Withney U Test pada Post perlakuan kedua terapi diperoleh selisih nilai nyeri pada kompres jahe ρ= 0,003 dan selisih nilai nyeri kompres serai ρ value = 0,001.Penggunaan kompres jahe merah lebih efektif dibandingkan dengan kompres serai terhadap penurunan intensitas nyeri arthritis remathoid. Kata Kunci: usia lanjut, Reumatoid Artritis (RA), jahe merah, serai, perbedaan efektifitas.    ABSTRACTReumatoid Artritis (RA) is a musculoskeletal which frequently occurs in the elderly. The disorders in the musculoskeletal system are noted by the occurrence of pain in the joints and stiffness which reduces the physiological abilities or life quality of the elderly. The disease causes many such complaints and  consequences of the disease rheumatoid arthritis may experience paralysis. The aims of this study is to analyze the effect of warm red ginger compress therapy and warm lemongrass compress therapy against of  Decreased pain intensity in  the elderly  with  artitris remauthoid. The study was Queasy experimental with two group pre – post test design. Subjects were some elderly people with Arthritis Remathoid in Sumberagung Village, Dander Sub District, Bojonegoro District. Subjects were divided into two groups: group I (n-15) with warm ginger compress therapy, and II (n=15) with warm lemongrass compress therapy. The analyses used in this study were the Mann Whitney U Test and Wilcoxon Signed Ranks Test with α of 0.05. Results of Wilcoxon Signed Rank Test obtained Both have meaning p value of  0.000. ρ value = 0,031 in a warm lemongrass compress therapy group and obtained of warm ginger compress therapy group ρ value = 0,165. The results of Mann Withney U Test on Post treatment second therapy, obtained difference of warm ginger compress therapy with ρ value= 0,003 and difference of warm lemongrass compress therapy with ρ value = 0,001.The use of warm ginger compresses therapy are more effective than a warm lemongrass compress therapy against decreased pain intensity in  the elderly  with  artitris remauthoid.  Keywords: elderly, artitris remauthoid, red ginger, lemongrass, differences in effectiveness

Ultrasonic Block Compressed Sensing Imaging Reconstruction Algorithm Based on Wavelet Sparse Representation

2020 ◽  
Vol 16 (3) ◽  
pp. 262-272
Author(s):  
Guangzhi Dai ◽  
Zhiyong He ◽  
Hongwei Sun
Keyword(s):  
Compressed Sensing ◽  
Sparse Representation ◽  
Linear Array ◽  
Imaging System ◽  
Ultrasonic Imaging ◽  
Large Data ◽  
Reconstruction Algorithm ◽  
Array Transducer ◽  
Total Data ◽  
Block Compressed Sensing

Background: This study is carried out targeting the problem of slow response time and performance degradation of imaging system caused by large data of medical ultrasonic imaging. In view of the advantages of CS, it is applied to medical ultrasonic imaging to solve the above problems. Objective: Under the condition of satisfying the speed of ultrasound imaging, the quality of imaging can be further improved to provide the basis for accurate medical diagnosis. Methods: According to CS theory and the characteristics of the array ultrasonic imaging system, block compressed sensing ultrasonic imaging algorithm is proposed based on wavelet sparse representation. Results: Three kinds of observation matrices have been designed on the basis of the proposed algorithm, which can be selected to reduce the number of the linear array channels and the complexity of the ultrasonic imaging system to some extent. Conclusion: The corresponding simulation program is designed, and the result shows that this algorithm can greatly reduce the total data amount required by imaging and the number of data channels required for linear array transducer to receive data. The imaging effect has been greatly improved compared with that of the spatial frequency domain sparse algorithm.

The Degree of Subjective Complaints of Students Practice in Mechanical Technology Laboratories

2018 ◽  
Vol 4 (1) ◽  
pp. 22
Author(s):  
I Ketut Widana
Keyword(s):  
Engineering Students ◽  
Standing Position ◽  
Statistical Test ◽  
Rank Test ◽  
Cross Sectional ◽  
Signed Rank ◽  
Before And After ◽  
Signed Rank Test ◽  
The Difference ◽  
Paired T Test

The working practice of the engineering students is part of the learning process that is irreducible and indispensable. The composition of  lecturing between theoretical and practical one is 40% to 60%. With this condition, the students spend more time at the laboratory. Generally, the students perform in the laboratory work by standing position. The design of research is observational cross-sectional. The method applied is observation, interview and measuring. The subjects of research are practicing students amounting to 21 students. Referring to the analysis of statistical test or Wilcoxon signed ranks test, the difference of effect of work position is significant, namely p < 0.05 towards musculoskeletal disorders (MSDs) before and after working. The quantity of the average complaint after working is score 44.62 ± 9.47. The result of Wilcoxon signed rank test shows that there is significant different effects of standing work position, namely p < 0.05 towards fatigue generally before and after working. The degree of the working pulse is on the average of 110.78  ± 17.80 bpm (beats per minutes) which can be categorized into the medium workload. Using paired t-test, the result is p < 0.05.

Investigating Occupation Wise Perception of Customers Towards Access to Cooperative Banking Services

2016 ◽  
Vol 4 (1) ◽  
Author(s):  
Neetu Andotra ◽  
Tarsem Lal
Keyword(s):  
Secondary Data ◽  
Principal Component ◽  
Himachal Pradesh ◽  
Primary Data ◽  
Varimax Rotation ◽  
Banking Services ◽  
Banking Service ◽  
Total Data ◽  
Cooperative Banks ◽  
Secondary Information

The present paper aims at investigating the occupation-wise perception of customers towards access to cooperative banking services. The study is both expressive and evaluative in nature. In order to investigate the perception of customers towards access to cooperative banking services, both primary and secondary data has been collected. The primary data have been collected from 540 customers of cooperative banks operating in three northern states of India i.e J&K, Himachal Pradesh, and Punjab. The technique of factor analysis has been used through SPSS (version 17.00) with Principal Component Analysis along with varimax rotation for summarisation of the total data into minimum factors. Secondary information was collected from published sources i.e books, journals, files, cooperative bulletins, organizational reports, annual drafts of Planning and Statistical Department (Government of J&K, Himachal Pradesh, and Punjab), RBI reports, magazines, and Internet. ANOVA has been applied for data analysis. The results of the study shows that there exits significant means difference between perception of customers towards access to Cooperative banking service.

PENGARUH PEMBACAAN DZIKIR PADA IBU MELAHIRKAN TERHADAP TINGKAT NYERI INTRA NATAL DI RUMAH BERSALIN FAJAR YOGYAKARTA

2010 ◽  
Vol 1 (1) ◽  
Author(s):  
Sri Sumaryani ◽  
Indri Nurasa
Keyword(s):  
Home Delivery ◽  
Labor Pain ◽  
Rank Test ◽  
Control Group ◽  
Pain Level ◽  
Control Group Design ◽  
Signed Rank ◽  
Wilcoxon Signed Rank Test ◽  
Post Test ◽  
Signed Rank Test

PENGARUH PEMBACAAN DZIKIR PADA IBU MELAHIRKAN TERHADAP TINGKAT NYERI INTRA NATAL DI RUMAH BERSALIN FAJAR YOGYAKARTAEffect of Reading Dhikr Women On The Level Of Birth Pain Intra Christmas At Home Delivery Dawn YogyakartaSri Sumaryani1 & Indri Nurasa21, 2)Program Studi Ilmu Keperawatan Fakultas Kedokteran Universitas Muhammadiyah YogyakartaJl. Lingkar Barat Taman Tirto Kasihan Bantul Yogyakarta 55182*)e-mail: [email protected] atau yang biasa disebut dengan proses persalinan merupakan suatu proses membuka dan menipisnya serviks, dan janin turun ke dalam jalan lahir. Gejala awal persalinan akan menimbulkan nyeri yang sangat hebat karena adanya kontraksi uterus dan otot abdomen. Nyeri intra natal adalah suatu nyeri yang dirasakan saat terjadinya proses persalinan (melahirkan). Saat nyeri persalinan muncul, ada baiknya bagi ibu untuk membaca dzikir. Dzikir adalah mengingat Allah SWT dan menghadirkan apa yang tadinya ada di dalam benak untuk kemudian dilafadzkan atau disebut-sebut yang dapat dilakukan secara lisan dengan menggunakan lidah atau bisa juga diucapkan tanpa adanya keterlibatan lidah, yaitu melalui hati. Penelitian ini bertujuan untuk mengetahui pengaruh pembacaan dzikir pada ibu melahirkan terhadap tingkat nyeri intra natal. Teknik pengambilan sampel menggunakan purposive sampling. Desain penelitian pra eksperimen, dengan rancangan pre test-post test tanpa kelompok kontrol. Sampel penelitian berjumlah 30 responden. Pengumpulan data dilakukan dengan observasi langsung kepada responden untuk mengukur tingkat nyeri. Analisa data menggunakan uji statistik wilcoxon signed rank test dan regresi linier dengan menggunakan SPSS 14. Hasil penelitian menunjukkan bahwa hasil uji statistik untuk nilai pre test dan post test tingkat nyeri diperoleh nilai signifikansi 0,02 dengan p < 0,05.Kata kunci: pembacaan dzikir, melahirkan, nyeri intra natal, tingkat nyeriABSTRACTThe delivery or usually called labor process is a process open and thin the cervix, and descent of the fetus into the way of birth. The early symptom of delivery will be appearing very heavy because there are uterus contraction and abdomen muscle. In partum pain is a pain which feel when delivery process happening (labor). When labor pain appears, there is a good for the mother to read dzikir. Dzikir is remembering Allah SWT and make present what before in the mind and then pronounced or make cal can do spoken by tongue or pronounced without there are involving tongue, by heart. The purpose of this research is to know about the influence of reading dzikir to the delivery mother toward in partum level of pain. Technique sampling used purpose sampling. The research of design pre experiment, with pre test-post test without control group design. The sample in this research’s total is 30 respondents. The manner of data was did by direct observation to the respondents to measure pain level. Data analysis used statistic test wilcoxon signed rank test and regression linier in SPSS 14. The results of research showed that results of the statistic pretest and posttest of pain level show significance value 0,02 with p < 0,05.Keywords: reading dzikir, delivery, in partum pain, pain level

Validation of Graphoanalysis by “Global” or “Holistic” Method

1977 ◽  
Vol 44 (2) ◽  
pp. 403-410 ◽  
Author(s):  
James C. Crumbaugh ◽  
Emilie Stockholm
Keyword(s):  
Personality Assessment ◽  
Statistical Study ◽  
Handwriting Analysis ◽  
Expressive Movement ◽  
Projective Techniques ◽  
Matching Technique ◽  
Total Data ◽  
Holistic Method

Graphoanalysis is the most systematically developed and best researched of all methods of handwriting analysis (generically called graphology). This is a projective expressive movement that is neither better nor more poorly validated than most projective techniques as a means of personality assessment, which is inadequate because their subjectivity makes statistical study difficult. With all projective techniques “sign” or trait validation has been minimal, and the best validation has come from “global” or “holistic” methods. The present study presents a paradigm for the latter type of approach to handwriting analysis, using a matching technique with probabilities of 1/5, wherein five subjects were matched by people who knew them to one of five blind Graphoanalyses of the subjects' writing. This design is herein replicated five times, with total data significantly different from chance expectation ( p < .001), supporting the hypothesis that it is possible to evaluate personality through analysis of handwriting.

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