ANALISIS KARAKTERISTIK HUBUNGAN PENGETAHUAN DAN SIKAP DENGAN TINDAKAN MENGATASI PREMENSTRUASI SINDROM

Premenstrual syndrome is quite high, with almost (75%) of women of childbearing age around the world experiencing premenstrual syndrome. Country of Indonesia itself the number of events around (70-90%), which occurs in women of childbearing age and more often found in women aged 20-40 years. This figure indicates that Premenstrual Syndrome in Indonesia is quite a lot that needs to be done countermeasures to stay and overcome it. Low knowledge of the various forms of adolescents have risky behavior / action. The purpose of this study was to analyze the relationship between the variables studied and knowledge with Premenstrual Actions Syndrome. This research method uses pure quantitative in cross sectional approach. The research subjects were female teenagers residing in the new village of Pancur Batu sub-district, which faced 90 people who were 12-16 years old. Random sampling technique by simple random sampling. Data analysis was done by Chi-Square test with multiple Linear regression test. The result of the study was no correlation between end result of age, education, first menstruation with action of overcoming premenstrual syndrome ,the most dominant and significant variable is age,and knowledge also has a significant relationship with the action of overcoming premenstrual syndrome

Gambaran Tingkat Kepuasan Pelayanan Kesehatan Selama Masa Pandemi Covid-19 Di Puskesmas Bandar Kalipah Tahun 2022

Tersedianya pelayanan kesehatan yang berkualitas menjadi hal yang harus mendapat perhatian dari pemerintah sebagai salah satu upaya dalam pembangunan di bidang kesehatan. Dalam melaksanakan hal tersebut, pelayanan kesehatan yang diberikan kepada masyarakat harus optimal dan bermutu baik. Pasien akan merasa puas apabila kinerja layanan kesehatan yang diperolehnya sama atau melebihi harapannya dan sebaliknya, ketidakpuasan atau perasaan kecewa pasien akan muncul apabila kinerja layanan kesehatan yang diperolehnya itu tidak sesuai dengan harapan yang merupakan konsep dari kepuasan.  Tujuan : Untuk mengetahui gambaran tingkat kepuasan pelayanan kesehatan selama masa pandemi Covid-19 di Puskesmas Bandar Kalipah tahun 2022. Metode: Penelitian ini merupakan penelitian deskriptif observasional dengan pendekatan cross sectional, yaitu pengambilan data hanya dilakukan sekali dan pada waktu yang sama.  Hasil : Hasil penelitian diketahui bahwa persentase tertinggi dimensi kehandalan yaitu cukup puas sebanyak 30 orang (40,5%). Persentase tertinggi  dimensi ketanggapan yaitu kategori cukup puas sebanyak 37 orang (50,0%). Persentase tertinggi dimensi kejelasan yaitu kategori tidak puas sebanyak 27 orang (36,5%). Persentase tertinggi dimensi sikap empati yaitu kategori cukup puas sebanyak 34 orang (45,9%). Persentase tertinggi dimensi sarana dan pra sarana yaitu kategori sangat puas sebanyak 32 orang (43,2%) responden. Mayoritas tingkat kepuasan pada pelayanan kesehatan yaitu 33 orang (44,6%) puas dengan pelayanan kesehatan Puskesmas Bandar Kalipah. Mayoritas responden dengan usia kategori dewasa sebanyak 42 orang (56,8%),  mayoritas pendidikan terakhir yaitu SMA sebanyak 47 orang (63,5%), responden mayoritas bekerja sebanyak 53 orang (71,6%)

Ukuran Perusahaan dan Kinerja Lingkungan Perusahaan Terhadap Munculnya Asimetri Informasi Menggunakan Pengungkapan ESG sebagai Variabel Moderasi

This study aims to determine the analysis of environmental (social), and governance (ESG) disclosure as a variable moderating the relationship between company size and environmental performance on the emergence of information asymmetry. This research method uses quantitative methods, and the data used is secondary data. The research was conducted on basic materials sector companies listed on the Indonesia Stock Exchange (IDX) in 2017-2021. The sample used is 150 annual reports from 30 companies with a period of 5 years. The data source used comes from the annual report. The research data was processed and analyzed using Warp PLS 7.0 software with the PLS-SEM analysis method. The results showed that a) the variable firm size for information asymmetry has a probability value of 0.209 with a path coefficient of 0.065; b) the environmental performance variable on information asymmetry has a probability value of 0.071 with a path coefficient of -0.117; c) the environmental social governance variable that moderates firm size towards information asymmetry has a probability value of 0.022 with a path coefficient of -0.159; d) the environmental social governance disclosure variable that moderates environmental performance on information asymmetry has a probability value of 0.458 with a path coefficient of -0.009. In conclusion, company size has no significant and positive effect on the emergence of information asymmetry, and company environmental performance does not have a significant negative effect on the emergence of information asymmetry. In addition, ESG has a significant and negative effect in moderating firm size on the emergence of information asymmetry, while ESG has no and negative effect in moderating environmental performance on the emergence of information asymmetry.   Keywords: Information Asymmetry, ESG, Environmental Performance, Company Siz

ANALISIS BEBERAPA FAKTOR YANG MEMPENGARUHI PEMAHAMAN IFRS

IFRS as the new accounting standards will require people who understand the IFRS provisions, one of which is an accountant. Currently the accountant who has worked in big companies and banks are competing to learn IFRS in order to maintain their careers. There have even been a small part of multinational companies that require "IFRS Capability" on job vacancies that they are open. This proves that companies began to require accountants who understand IFRS. The results of this study is that the learning behavior signiifikan effect on the level of understanding of IFRS. While emotional intelligence does not affect the understanding of IFRS. This could be caused by many factors beyond the emotional intelligence factors that influence an individual's life. Many other factors that are not observed in this study for example, mental stress factors, social environment, the trauma of failure, personal problems, or cultural activities outside campus (Trisniwati & Suryaningsum, 2003). The next conclusion is that interest did not moderate the influence of emotional intelligence on the level of understanding of IFRS, as well as interest in studying the behavior did not moderate the effect of the level of understanding of IFRS. This is caused probably because there are factors other than interest which may also moderate the effect of behavioral learning and understanding one's emotional intelligence IFRS, for example, the availability of educational facilities or internal factors in an individual form of self-confidence (Widianingrum et al 2010)

Locus Of Control, Penerapan SAP, dan SPI terhadap Kualitas Laporan Keuangan

This study aims to prove the influence of Locus of Control (LOC), the application of SAP, and SPI on the quality of financial reports in SKPD Sampang Regency. This research method is quantitative. The population in this study were 25 SKPD in Sampang Regency. The sampling technique used was a purposive sampling technique so that 81 employees met the criteria for respondents. Primary data using a questionnaire used in this study. The analysis technique used is Partial Least Square (PLS) with the help of WarpPls 7.0 software. The results showed that the hypothesis testing was obtained, namely, a) LOC on financial statements has a significant P-Value of 0.005; b) SAP on the financial statements has a significant P-Value of <0.001; c) SPI on financial reports has a significant P-Value of 0.064. Conclusion, LOC and the application of SAP have a significant positive effect on the quality of financial reports. While SPI has no positive effect on the quality of financial reports. Keywords: Quality of Financial Statements, LOC, SAP Implementation, SP

Analisis Good Corporate Governance dan Karakteristik Perusahaan Terhadap Pengungkapan Corporate Social Responsibility

This research aims to study how corporate governance and company characteristics influence corporate social responsibility disclosure. There are many components that form effective corporate governance, including independent commissioners, audit committee, managerial ownership, board of directors, profitability and leverage. The population of this research is food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange during the 2017-2021 research period. The sample determination process used purposive sampling, obtaining 40 samples with a period of 5 years. The research results show that the audit committee and managerial ownership variables influence CSR disclosure. Meanwhile, the variables independent commissioner, board of directors, profitability and leverage have no effect on CSR disclosure.  Keywords: Good Corporate Governance (GCG), Corporate Social Responsibility (CSR

Laporan Keberlanjutan dan Profitabilitas terhadap Return Saham dengan Nilai Perusahaan sebagai Variabel Moderasi

This study aims to examine and analyze the effect of sustainability reports and profitability on stock returns, and test the company's value moderates sustainability and profitability reports on stock returns. This research method uses quantitative through financial data instruments. The research sample consisted of 32 Mining Companies listed on the IDX for the 2018-2021 period. The results showed, a) sustainability reports on stock returns have a value for path coefficient -0.071 (negative) and a P value of 0.842 (not significant); b) profitability on stock returns has a value for the path coefficient of 0.372 (positive) and a p value of 0.328 (not significant); c) company value mediating sustainability reports on stock returns has a path coefficient value of -0.915 (negative/weakening) and a p value of 0.175 (not significant); d) company value mediating profitability on stock returns has a path coefficient value of 0.754 (positive/strengthening) and a p value of 0.265 (not significant). In conclusion, sustainability reports, profitability do not affect stock returns and firm value does not moderate sustainability and profitability reports on stock returns. Keywords: Sustainability Report, Firm Value, Profitability, Stock Retur

Pengaruh Tax Planning, Beban Pajak Tangguhan, Ukuran Perusahaan dan Corporate Social Responsibility Terhadap Manajemen Laba

The aim of this research is to find the influence of Tax Planning, deferred tax burden, company size, and Corporate Social Responsibility on earnings management in food and beverage sector companies listed on the Indonesia Stock Exchange. This research uses purposive sampling as a sampling approach. The conclusion is that Tax Planning and company size both have an influence on earnings management, but deferred tax burden and Corporate Social Responsibility influence earnings management. Keywords: Deferred Tax Burden, Corporate Social Responsibility, Profit Management, Tax Planning, Company Siz

BUDGETARY GOAL CHARACTERISTICS, AKUNTABILITAS, DAN TRANSPARANSI TERHADAP KINERJA ANGGARAN DIMODERASI KOMITMEN ORGANISASI

The complexity of regional financial management with minimal human resources when measured from the quality aspect, it is important to study the implementation of budgetary goal characteristics, transparency, and accountability in managing budget performance with the concept of value for money in government agencies. This study examines and analyzes the relationship between budgetary goal characteristics, transparency, and accountability for budget performance with the concept of value for money and organizational commitment as a moderating variable. This study used a quantitative method with the subject of employee/staff analysis related to the budget at the BPKPD Pamekasan Regency. The WarpPLS 7.0 application is used as a data analysis technique. The research findings show that budgetary goal characteristics, accountability, and transparency have a positive and significant effect on the value for money concept of budget performance management in the BPKPD, Pamekasan Regency. Organizational commitment can moderate budgetary goal characteristics, accountability, and transparency of budget performance management with a value for money concept