Differences of Misoprostol and Oxytocin Effect on Cervical Ripening

Many studies has been done to determine the effectiveness of misoprostol and oxytocin even comparing the use of them for the induction of labor. Based on those studies, there seems to be a different effect of misoprostol and oxytocin on different phase of parturition, start from cervical ripening, uterine contrac- tion and successful labor. Compared to oxytocin as cervical ripening agent, misoprostol is more avail- able, cheaper, and effective. This study was an experimental study using pre-post control group to eval- uate the difference of misoprostol and oxytocin effect on cervical ripening. This study was conducted at RSUP DR. M. Djamil Padang and Secondary Hospital in periode of January-October 2014. Indepen- dent variable was cervical ripening using misoprostol 25 µg and oxytocin drip. Dependent variables are the event of cervical ripening and the increase of Bishop score. The average of cervical ripening using misoprostol was higher than oxytocin with 7,0968 ± 2,11904, compared to 2,5806±3,36427. This difference was significantly different with p > 0.05. It can be concluded that misoprostol is a better cer- vical ripening agent than oxytocin. Oxytocin is better given to ripe cervixKeywords: severe preeclampsia, folic acid, normal pregnancy

The effect of information technology, adherence to accounting rules, and human resources on the reliability of financial statements in Central Lombok District Government

This study aims to determine the effect of information technology, adherence to accounting rules, and human resources to the reliability of financial statements in Central Lombok District Government. This study uses a quantitative approach, with primary data obtained through questionnaires. The respondents are the employees of finance department of Cen-tral Lombok District Government. The independent variables used in this study are infor-mation technology, adherence to accounting rules, and human resources, while the depen-dent variable is the reliability of financial statements. The respondents are asked to answer a set of questions listed in a questionnaire. 72 samples are taken from the total population of 256, however only 63, which are considered valid to be analyzed. For the data analysis, it used double linear regression method and processed by using SPSS 18.0. The data analysis results based on t-test show that information technology and human resources have positive significant effect on the reliability of financial statements, but adherence to accounting rules has positive insignificant effect on the reliability of financial statements in Central Lombok District Government. The implication of this study leads to the importance of the optimized preparation of financial statements to achieve the reliable financial statements.

The effect of experience, competence, independence, and professionalism of auditors on fraud detection

This research aims to determine the effect of experience, competence, independence, and professionalism, as the independent variables, on fraud detection, as the depen-dent variable. The population of this research is the auditors who work for Public Accountant Firms in Surabaya. The sample used in this study consists of 58 audi-tors working in 12 Public Accounting Firms in Surabaya. Data are obtained through a survey of the questionnaires completed by senior accountants working in the Public Accounting Firm located in Surabaya City. The sampling technique is using purposive sampling method, and the research data are analyzed using mul-tiple regression analysis using SPSS version 20.00. The research results are ob-tained that the variables of experience, competence, and professionalism affect the fraud detection. But the variable of independence does not affect the fraud detection.