PENGARUH UKURAN KAP, KONDISI KEUANGAN PERUSAHAAN,OPINI AUDIT TAHUN SEBELUMNYA, PERTUMBUHAN PERUSAHAAN TERHADAP OPINI AUDIT GOING CONCERN

The aim of this research is to analyze the efect of public frm size, the fnancial condition of the company, the previous year audit opinion, and growth of the company to audit opinion for going concern. The survival of the business is always associated with the ability of management to manage the company in order to survive. Survival can be seen from the fnancial condition and growth of these companies. Problems going concern of a company is very important to know and be disclosed, so that the company can take further action and consideration of appropriate decisions to maintain the viability of its business so as to avoid bankruptcy.Samples were taken by using purposive sampling method manufacturing the food and beverage industry groups listed on the Stock Exchange in the study period is from 2009-2012 and had complete data associated with the variables in the study period 2009- 2012. Hypothesis testing using the p value Wald on Logistic Regression. Te results of this study indicate that frm size and fnancial condition did not signifcantly afect Going Concern Audit Opinion, while the ratio of audit opinion received in the previous year Sales Growth Ratios and auditees signifcant efect on Going Concern Audit Opinion.Keywords: fnancial condition of the company, going concern opinion, growth of the company, previous year audit opinion, public frm size

Perjuangan dan Pergulatan Pejuang Budaya-Tosan Aji (Pendampingan Paguyuban Tosan Aji Lar Gangsir Yogyakarta)

Budaya Tosan Aji, khususnya keris, telah mendapatkan apresiasi dari UNESCO sebagai Warisan Budaya Tak Benda. Pengakuan ini menunjukkan bahwa kita memiliki warisan yang sangat berharga dan wajib untuk diuri-uri. Paguyuban Lar Gangsir adalah salah satu paguyuban di Yogyakarta yang mengkhususkan diri untuk menjaga tradisi dan budaya adi luhung nenek moyang dalam wujud Tosan Aji. Aktivitas yang dilakukan oleh Paguyuban Lar  Gangsir meliputi  pameran, sarasehan maupun bursa Tosan Aji. Secara rutin, Paguyuban Lar Gangsir ini menggelar berbagai event dalam rangka mengenalkan budaya Tosan Aji kepada semua kalangan termasuk kaum muda sebagai penerus dan penjaga tradisi dan budaya adi luhung ini. Tim Pengabdian Universitas Atma Jaya Yogyakarta hadir untuk memberikan pendampingan dalam pengelolaan atau manajemen pameran dan penyelenggaraan pasar Tosan Aji atau Bursa. Pameran dan Bursa diyakini sebagai media yang efektif untuk mendekatkan budaya Tosan Aji kepada khalayak. Selama pendampingan, diselenggarakan 2 kali pameran, 1 kali sarasehan dan bursa tosan aji bulanan. Selain itu juga dilakukan survey sederhana untuk memotret Paguyuban Lar Gangsir untuk pendampingan berkelanjutan. Tim Pengabdian juga telah menulis materi sarasehan menjadi artikel  yang dimuat dalam majalah Besalen yang merupakan media utama untuk informasi Tosan Aji yang dikelola oleh Kundha Kabudayan Pemerintah Daerah DIY. &nbsp

ANALISIS PENGARUH EQUITY SENSITIVITY DAN ETHICAL SENSITIVITY TERHADAP PERILAKU ETIS AUDITOR

Abstract This study aims to identify and analyze the effect of equity sensitivity and ethical sensitivity to the ethical behavior of auditors in the public accounting firm in Surabaya in 2016. The sample used in this study were fifty eight respondents, which were auditors in the city of Surabaya, where the data was collected through questionnaires distributed. The analysis is based on respondents' answers were obtained through a questionnaire with random method (random) were distributed in the city of Surabaya. Results of the research showed that equity sensitivity positive effect on ethical behavior and ethical sensitivity auditor positive influence on the ethical behavior of auditors. Keywords: equity sensitivity, ethical sensitivity, and ethical behavior of auditor

Culture of Ewuh Pakewuh dan Skeptisisme Profesional Does It Matter?

The intention of this study is to examine the impact of ewuh pakewuh culture (Javanese culture) on the professional skepticism. Professional skepticism provides the foundation for decision-making when conducting an attestation engagement. On the other hand, ewuh pakewuh culture may impair or even increase the capability to maintain skepticism. This culture presents the dynamics on auditor’s engagement. The research data were obtained by distributing questionnaires to accounting students who had enrolled on auditing and auditing practice courses. The total sample used was 100 accounting students. Using simple linear regression, the results surprisingly show that ewuh pakewuh culture had a positive effect on the professional skepticism. The results also prove that the ewuh-pakewuh culture has a positive effect on the search of knowledge and suspension of judgment and has no effect on the questioning min

Penatalaksanaan Fisioterapi Pada Kasus Low Back Pain Et Causa Spondylosis Di RSUD Soetomo Surabaya

Background: Spondilosis lumbalis is a disease which attack low back as the effect of denegrative. Occurs of the presence of osteophytes at about intervertebra which caused a major complaint of pain in the waist. One of the modality which can use for this case is Ultrasound to decrease the pain and muscle spasm and William Flexion exercise to increase socket’s movement range. Purpose: this paper has purpose to knowing whether Ultrasound and William Flexion exercise can decrease the pain, increase socket’s movement range, increase MMT, decrease the spasm, and increase fungsional activity. Result: after done five times therapy on low back pain et causa Spondylosis patient, it was gotten data such as: decrease of pressure pain from T0:4,2 become T5:1,3 the pain of movement from T0:7,8 cm become T0:3,6. Increase socket’s movement range in fleksor movement from T0: 5 cm become T5:7 cm, ekstensor movement from T0: 2 cm become T5:3 cm lateral ekstensidekstra movement from T0:7 cm there is no different on T5:7 cm, lateral fleksisinistra movement from T0:7 cm there is no difference on T5:7 cm. The increase of flekstor trunk muscle strenght T0: 3 become T5: 4, there is no increasing on ekstensor trunk muscle strenght T0:3 and T5:3. The decrease happened on Merectorspinae spasm T0:(+) become T5:(-). The increase of functional activity with result T0:17 become T5:12. Conclusion: Ultrasound and William Felxicon exercise can decrease the pain, increase socket;s movement range, increase muscle strenght, decrease spasm, increase functional activities

Pengaruh Kombinasi Kegel Exercise Cepat dan Kompres Hangat Terhadap Penurunan Nyeri Dismenore Pada Remaja Usia 12-14 Tahun

BACKGROUND: Dysmenorrhea is painful cramp at suprapubic area that can spread to the lumbosacralis area and legs. Primary dysmenorrhea is menstrual pain that's not a symptom of an underlying gynecologic disorder but is related to the normal process of menstruation. Some of non pharmalogical management on primary dysmenorrhea are fast kegel exercise and hot compress. Fast kegel exercise is known can stimulate the release of endorphins and then will increase pain threshold and hot compress is benefit for extensibility of soft tissue. OBJECTION: To determine the impact of fast kegel exercise and hot compress on decreasing pain of primary dysmenorrhea in adolescence 12-14 years old at Islamic Junior High School Rasau Jaya. RESEARCH METHODE: This research is quasy experimental model non randomized with pretes-posttest control group design method. This research held on 27th March until 21th May. The total sample is 24 respondents that divided into two groups, 12 respondents in intervention group adan 12 respondents in control group. Then the intervention group was given fast kegel exercise and hot compress, and control was given only hot compress. The respondents practiced everyday till a period of 8 weeks. RESULTS: Non parametric statistical, the results of bivariate data analysis using Wilcoxon test, the value of intervention group is p: 0,002 (p <0,05) while the value of control group is p: 0,105 (p <0,05 it means that combination of fast kegel exercise and hot compress are effective for decreasing pain of primary dysmenorrhea, and Mann Whitney test used to compare differences between intervention and control group, the value is p: 0,000 (p <0,05) it showed the difference of painful decreasing scale on intervention and control group. CONCLUSION: Combination of fast kegel exercise and hot compress are effective to decrease pain of primary dysmenorrhea. KATA KUNCI : primary dysmenorrhea, fast kegel exercise, hot compres

Pelatihan Software Akuntansi untuk Musyawarah Guru Mata Pelajaran Ekonomi Daerah Istimewa Yogyakarta

Economic disruption and changes in corporate operations in the Fourth Industrial Revolution will necessitate the understanding and control of artificial intelligence, or robots. This is a major issue, but it is also important for economic teachers to introduce companies that are already successful and sophisticated. Accounting software may help make bookkeeping, analyzing, reporting, and investigating easier and more precise; this concludes an opportunity in this era. Therefore, educational institutions must develop graduates who are adaptable and have soft skills. The Accounting Program and Financial Accounting Pillar team respond to economic teachers at MGMP in the Special Region of Yogyakarta by organizing a discussion forum and simulation to provide them with knowledge and best practices for using accounting software to manage business activities and achieve effective and efficient business outcomes. These exercises involve a class lecture using an andragogic approach. The discussion results suggest that economic teachers have best practices to offer accounting software to their pupils. On the other hand, it can increase teaching motivation for improving both financial and technology for themselves and the topic itself

Pelatihan Akuntansi UMKM Berbasis Excel kepada Musyawarah Guru Mata Pelajaran Ekonomi, Provinsi Daerah Istimewa Yogyakarta

MGMP Economics is a forum for high school teachers in economics subjects which was formed in order to discuss and solve problems related to the economics learning process. Every educator is encouraged to improve professional skills in their respective fields, one of which is financial literacy. This Community Service aims to provide Excel-based EMKM accounting training with the aim of providing knowledge regarding the importance of accounting in a business, especially MSMEs. This service method is in the form of face-to-face counseling on August 3, 2023. The participants are given training regarding basic accounting equations, profit and loss reports, statements of financial position, and the accounting cycle using Excel. Simple exercises are the material for discussion in this training so that participants can understand them well. The participants took part in this training enthusiastically and were able to understand material related to the preparation of EMKM financial reports using Excel. Keywords — MSME, MGMP Economics, MSME’s Accounting, Financial Report, Excel &nbsp; MGMP Ekonomi adalah wadah guru SMA mata pelajaran ekonomi yang dibentuk dalam rangka membahas dan menyelesaikan permasalahan terkait proses pembelajaran ekonomi. Setiap pendidik didorong untuk meningkatkan kemampuan profesional di bidangnya masing-masing, salah satunya literasi keuangan. Pengabdian Masyarakat ini bertujuan untuk memberikan pelatihan akuntansi EMKM berbasis excel dengan tujuan untuk memberikan pengetahuan terkait pentingnya akuntansi dalam suatu usaha, khususnya UMKM. Metode pengabdian ini berupa penyuluhan secara tatap muka pada tanggal 3 Agustus 2023. Para peserta diberikan pelatihan terkait persamaan dasar akuntansi, laporan laba rugi, laporan posisi keuangan, dan siklus akuntansi menggunakan excel. Latihan-latihan soal sederhana menjadi bahan diskusi dalam pelatihan ini supaya peserta dapat memahami dengan baik. Para peserta mengikuti pelatihan ini dengan antusias dan dapat memahami materi terkait penyusunan laporan keuangan EMKM menggunakan excel. Kata Kunci—UMKM, MGMP Ekonomi, Akuntansi EMKM, laporan keuangan, Exce

Bank dan lembaga keuangan lain, ed.3/ Budisantoso

xiv, 232 hal.; 26 cm

Bank dan lembaga keuangan lain, ed. 2/ Budisantoso

viii, 298 hal.; 27 cm