HUBUNGAN ANTARA PARITAS DENGAN KEHAMILAN LETAK SUNGSANG (STUDI DI BKIA RUMAH SAKIT ISLAM SURABAYA)

Angka kejadian kehamilan letak sungsang sebesar 2-3 % bervariasi diberbagai tempat, sekalipun kejadian Letak Sungsang kecil tetapi mempunyai penyulit yang besar dengan angka kematian bagi bayi 20-30 % (Manuaba,2001). Salah satu penyebab deri kehamilan Letak Sungsang adalah paritas yang tinggi (Multiparitas). Tujuan penelitian ini adalah untuk mengetahui hubungan antara paritas dengan kehamilan letak sungsang di BKIA Rumah Sakit Islam Surabaya. Desain penelitian yang digunakan adalah analitik dengan pendekatan Cross Sectional Polpulasi diambil dari seluruh ibu hamil yang periksa di BKIA RSI Surabaya bulan Januari sampai dengan Maret 2006 dengan usia kehamilan 28 . minggu atau lebih. Data yang dikumpulkan dengan menggunakan data selrunder yang diambil dari buku register ibu hamil. Besar sampel 82 responden. Sampling yang digunakan simple random sampling dan menggunakan uji statistik. Chi-Square Hasil uji statistik dengan Chi-Square x2 hitung 5,47 dan x2 tabel 3,84 menunjukkan bahwa Ho ditolak dan H1 diterima berarti ada hubungan antara paritas dengan kehamilan letak sungsang. Dari basil tersebut penelitian dapat disimpulkan bahwa paritas tinggi (Multiparitas) mempunyai resiko untuk mengalami kehamilan letak sungsang lebih besar daripada primiparitas. Oleh karena itu, saran yang diberikan adalah melakukan ANC secara teratur bagi para ibu hamil

PENGARUH KONVERGENSI IFRS TERHADAP PROFESSIONAL FEE DAN AUDIT DELAY PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA

This research aims to empirically examine the impact of IFRS convergence to professional fee and audit delay in manufacturing compannies that listed in Indonesia Stock Exchange for period 2006-2012. Based on the literatur review this study hypotisized that convergence of IFRS have positive effect on professional fee and audit delay. Different from the previous research, this research use timelines of financial statement reporting as dummy variable proxies for audit delay. Using multiple regression and logistic regression analysis, the empirical result show that convergeny of IFRS have positively and siginificantly associated with professional fee and audit delay. This research was able to prove that the complexity of PSAK-based IFRS implementation increasing audit fee to compensate for the increased audit effort and required more hours in performing audit engagement

Proceedings of the 3rd International Conference on Community Engagement and Education for Sustainable Development

This proceeding contains articles on the various ideas of the academic community presented at The 3rd International Conference on Community Engagement and Education for Sustainable Development (ICCEESD 2022) organized by the Universitas Gadjah Mada, Indonesia on 7th-8th December 2022.  ICCEESD is a biannual forum for sharing, benchmarking, and discussing HEI’s activities in developing Education for Sustainable Development towards community engagement. Education for Sustainability as a teaching strategy for resolving community challenges through formal, informal, or non-formal education is expected to benefit from various community service best practices by academics, researchers, and students. The 3rd ICCEESD has “Strengthening Education for Sustainability Towards Better Community Engagement” as its theme this year. It is expected that the 3rd ICCEESD will provide a forum for the presenters and participants to exchange best practices, policies, and conceptual implementation of Education for Sustainability towards better community engagement and explore ideas to address community needs.  Conference Title: 3rd International Conference on Community Engagement and Education for Sustainable DevelopmentConference Theme: Strengthening Education for Sustainability Towards Better Community EngagementConference Acronyms: ICCEESD 2022Conference Date: 7th-8th December 2022Conference Location: Grand Rohan Jogja Yogyakarta, IndonesiaConference Organizer: Universitas Gadjah Mada, Indonesi