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Pandangan dan Sikap Akuntan Publik terhadap Fenomena Expectation Gap dan Tanggung Jawab Hukum Auditor Mirdah, Andi; Yuliati, Yuliati; Irianto, Gugus
TEMA Vol 8, No 2 (2007)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18202/tema.v8i2.179

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In the development, public accounting profession exposed to a challenge where there is expectation gap between auditor and society as a service user. Some case involving public accountant and society misunderstanding to the responsibility and role of public accounting depicts the expectation gap. The widening of expec¬tation gap also fostered by profession motivation in protecting himself to deviate society stress and to decrease legal liability to auditor (OSullivan, 1993). Gener¬ally, the existing research, examining perception of auditor and user of audited financial report related to expectation gap issues, use positivistic approach. This qualitative research aims to get an deep understanding of overview and attitude of public accountant and their professional staff to the expectation gap phenom¬ena that happened between public accounting and user financial report, specially the client of public accountant itself and how the point of view and public account¬ing attitude in perceiving their liability in practice. Keyword: Expectation Gap, Simbolic Interacsionism, Audiors’ Legal Liability
Position Replacement By Inheritee Who Refuses A Heritage According To Heir Civil Law Dan Islamic Heir Law Gibtha Wilda Permatasari; Yuliati Yuliati; Herman Suryokumoro
Unram Law Review Vol 2 No 2 (2018): Unram Law Review (ULREV)
Publisher : Faculty of Law, University of Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/ulrev.v2i2.47

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This research journal discusses legal issues relating to the substitution of places made by the heirs who previously rejected the inheritance which falls to him by comparison of the perspectives of civil inheritance law and Islamic inheritance law. Pursuant to Article 848 and Article 1060 of the Civil Code on the replacement of the place by the heirs who reject the inheritance and the notary's role as a general official in providing legal certainty to prevent the issue of inheritance according to the law of civil inheritance and the Islamic inheritance law. The purpose of this research is to know and to analyze whether or not the heirs who have rejected inheritance replace other heirs as well as to know the role of notary in giving legal certainty to prevent problems in the civil inheritance law and Islamic inheritance law. The research method used by the writer is the statue approach and comparative approach. Heirs who reject inheritance under civil law of inheritance cannot change place (plaatsvervulling) because the requirement of replacement of place according to the law of civil inheritance is derived from families of blood in the same degree and not reject the inheritance. The replacement of places in Islamic inheritance law is known as mawali however, Islamic law does not recognize the denial of inheritance only known in the law of civil inheritance.
PERLINDUNGAN HUKUM BAGI NASABAH PIALANG PERDAGANGAN BERJANGKA DALAM HAL TERJADINYA WANPRESTASI YANG DILAKUKAN OLEH PIHAK PIALANG PERDAGANGAN BERJANGKA Nugrah Maulid; Imam Koeswahyono; Yuliati Yuliati
Jurnal ADIL Vol 8, No 2 (2017): DESEMBER 2017
Publisher : Lembaga Penelitian Universitas YARSI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (518.759 KB) | DOI: 10.33476/ajl.v8i2.659

Abstract

Perlindungan Hukum bagi nasabah pialang perdagangan berjangka akan menjadifokus penelitian ini, terutama bila terjadi pelanggaran kontrak. Penulis akanmenganalisa peraturan perundang-undangan di bidang perdagangan berjangkayang terkandung dalam UU No.32 / 1997 sebagaimana telah diubah dengan UUNo.10 / 2011 tentang sejauh mana kedua undang-undang tersebut telahmemberikan mekanisme perlindungan hukum di bidang perdagangan masa depanketika pialang adalah melanggar perjanjian. Adanya mekanisme perlindunganhukum yang adil di bidang ini tentunya akan memberikan kepastian hukum bagiorang-orang yang terlibat dalam transaksi perdagangan berjangka.
MODEL KONSELING JANGKEPING RAOS UNTUK STRES MAHASISWA TEOLOGI SUKU JAWA DALAM PANGGILAN PELAYANAN MULTI FUNGSI Timotius Haryono; Yuliati Yuliati; Jaka Digdaya
Jurnal STT Gamaliel Vol 1, No 1
Publisher : STT Gamaliel

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (205.087 KB) | DOI: 10.38052/gamaliel.v1i1.16

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ABSTRAK - Pelayanan Kristen, baik yang dilakukan oleh Gereja maupun lembaga pelayanan, seperti sekolah teologi, rumah sakit Kristen, kelompok persekutuan, serta bentuk pelayanan lainnya, para pelayan-Nya mendapatkan visi atau panggilan dari Tuhan. Dalam proses panggilan tersebut, seorang pelayan yang dipersiapkan melalui kuliah teologi ada kalanya mengalami keletihan dan tekanan saat menjalani proses tersebut. Bagaimana bimbingan atau konseling Kristen kepada mahasiswa teologi suku Jawa dalam panggilan pelayanan multifungsi yang sedang mengalami stres akibat keletihan dan tekanan pelayanan? Itulah yang dipilih dalam penelitian ini, yang diharapkan hasilnya dapat diaplikasikan sebagai bagian dari pelayanan seutuhnya. Penelitian dilakukan dengan menggunakan pendekatan kualitatif. Hasil dari penelitian ini adalah model konseling jangkeping raos untuk stress mahasiswa teologi suku Jawa dalam panggilan pelayanan multifungsi.Kata kunci :  Konseling, Stress, Pelayanan, Multifungsi.
Pengaruh Pemakaian Transparent Dressing Terhadap Luka Tekan Pasien Acute Decompensated Heart Failure Yuliati Yuliati; Ilona Veronika Munte
Jurnal Keperawatan Dirgahayu (JKD) Vol 4 No 1 (2022): Maret
Publisher : Unit Penelitian dan Pengabdian Kepada Masyarakat, STIKES Dirgahayu Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52841/jkd.v4i1.227

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Acute Decompensated Heart Failure (ADHF) adalah sindrom klinis dengan tanda-tanda atau gejala gagal jantung yang memburuk yang membutuhkan rawat inap dalam waktu lama. ADHF dipandang sebagai eksaserbasi kronis Heart Failure akibat dari kelebihan volume. Lamanya tirah baring akan menyebabkan kerusakan integritas kulit, seperti abrasi dan luka tekan. Luka tekan sebagai cedera lokal pada kulit atau jaringan di bawahnya, biasanya di atas penonjolan tulang, atau tekanan kombinasi dengan gesekan. Penelitian ini bertujuan untuk mengidentifikasi pemakaian transparan dressing terhadap luka tekan pasien ADHF. Penelitian ini merupakan penelitian deskriptif kuantitaif dengan metode kuasi eksperimental, yaitu rancangan penelitian yang digunakan untuk mengetahui suatu gejala atau pengaruh yang timbul sebagai akibat dari adanya perlakuan tertentu. Populasi dalam penelitian ini adalah seluruh pasien dengan diagnosa ADHF yang dirawat di ruang Intermediet di RS Jantung Harapan Kita. Teknik pengambilan sampel dengan non-probability sampling dengan teknik accidental sampling yaitu mengambil kasus atau responden yang kebetulan ada atau tersedia sebanyak 40 responden. Intrument yang digunakan lembar observasi skala braden untuk mengobservasi luka tekan NPUAP 2016. Diperoleh hasil 67,6% laki-laki, kejadian luka tekan berat sebelum intervensi 32,5%, luka tekan sedang 42,5% dan luka ringan 25%. Setelah diberikan intervensi kejadian luka tekan berat menjadi 2,5%, luka tekan sedang 27,5% dan luka tekaan ringan menjadi 70% sehingga dapat disimpulkan adanya pengaruh pemakaian transparent dressingpada kejadian luka tekan pasien ADHF. Penggunaan transparan dressing pada daerah yang tertekan dapat mengurangi derajat luka tekan meluas.
PERSPEKTIF KEMARITIMAN DI INDONESIA DAN KAWASAN ASIA TENGGARA LAINNYA Yuliati Yuliati
Jurnal Sejarah dan Budaya Vol 7, No 2 (2013): Desember
Publisher : Jurnal Sejarah dan Budaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (419.465 KB) | DOI: 10.17977/sb.v7i2.4746

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Abstract. Indonesia as a state consisted of islands which wide ranging maritime is larger than land, but in fact Indonesia has became a mainland oriented than the sea. It was implied by scientific traditional who attended into mainland oriented. The sea has not become an important part of Indonesian history if considering Indonesian geohistory position. This essay covers the Musee in Indonesia and Southeast Asia region in which engaging contextual inscription at that time.
KONSEP PENDIDIKAN PEREMPUAN DI TAMANSISWA Yuliati Yuliati
Jurnal Sejarah dan Budaya Vol 10, No 1 (2016): JURNAL SEJARAH DAN BUDAYA, JUNI 2016
Publisher : Jurnal Sejarah dan Budaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (640.063 KB) | DOI: 10.17977/sb.v10i1.5919

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bstrak. perempuan memiliki peran penting untuk mendewasakan anak-anak. Mereka sudah sewajarnya untuk dilengkapi dengan berbagai kemampuan terutama kemampuan pedagogis. Tamansiswa menyadari hal ini. Mereka melihat perempuan harus diperlakukan sesuai dengan kodratnya. Namun demikian, perihal emansipasi juga harus diarahkan dengan tidak menyalahi kodratnya. Beragam permasalahan yang menimpa perempuan kini karena mereka telah mengingkari kodratnya. Oleh karena itu, sistem among begitu dianjurkan untuk diterapkan. Materi yang diajarkan adalah pendidikan kebangsaan, idealisme, dan cinta tanah air.Kata-kata kunci: perempuan, sistem among, pendidikan perempuanAbstract. Women have the important role to nurture the children. They have already directed to have many competencies, especially the competence of pedagogy. Tamansiswa realizes this thing. They look that women should be treated as their nature. However, they could struggle for emancipation but they cannot ignore their nature. Many problems coming out at present is caused by ignoring the nature. Therefore, the among system is really suggested to be implemented. The taught material is education for nation, idealism, and nationalism.Keywords: woman, among system, education for woman
THE RELATION BETWEEN PROTEIN AND FERRUM CONSUMPTION WITH HAEMOGLOBIN CONCENTRATION OF YOGYAKARTA STATE UNIVERSITY (UNY) STUDENTS Yuliati Yuliati; Tutik Rahayu; Kartika Ratna Pertiwi
Jurnal Sains Dasar Vol 4, No 1 (2015): April 2015
Publisher : Faculty of Mathematics and Natural Science, Universitas Negeri Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (73.264 KB) | DOI: 10.21831/jsd.v4i1.8441

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This study aims to investigate the protein and ferrum consumption with the requirement nutrition and to study their relation with haemoglobin (Hb) concentration  of UNY students, through cross sectional model with applying point time approach. The samples are UNY students taken from incidental technic. The food consumption pattern measured by food frequency instrument while the consumption level was measured by recall diet method. Hb concentration was determined using sahli method. The height and body weight were also collected to complete the data. The descriptive analysis and product moment correlation of the data resulted 95% significancy level. The 91,4% respondents showed the low protein consumption and all samples (100%) indicated low ferrum consumption. The correlation between protein and ferrum with Hb concentration provided a 95% significancy level. Keywords: protein, ferrum, haemoglobin
Konsep Pendidikan Perempuan Taman Siswa Yuliati Yuliati
Sejarah dan Budaya : Jurnal Sejarah, Budaya, dan Pengajarannya Vol 10, No 1 (2016)
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (842.641 KB)

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Pengaruh EPS, PER, dan DER Terhadap Harga Saham Pada Perusahaan Rokok yang Terdaftar di Bursa Efek Indonesia Seger Priantono; Elok Dwi Vidiyastutik; Yuliati Yuliati
Ecobuss Vol 9 No 2 (2021): Jurnal Ilmiah Ecobuss
Publisher : Fakultas Ekonomi Universitas Panca Marga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51747/ecobuss.v9i2.812

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Abstract This research was conducted on 4 cigarette companies listed on the Indonesia Stock Exchange with financial statements in 2013 - 2017 with the aim to determine the influence of Earning Per Share (EPS), Price Earning Ratio (PER) and Debt to Equity Ratio (DER) simultaneously and partially on the share price of Cigarette Companies listed in IDX in 2013 – 2017. This type of research uses causal research. Data is collected by documentation, data analysis methods in the form of multiple linear regression analysis. The results showed that there was a significant influence of EPS, PER and DER simultaneously on the share price, there was a significant influence of EPS partially on the share price, while the variables PER and DER partially had no significant effect on the share price of cigarette companies listed on the Indonesia Stock Exchange (IDX) year 2013 – 2017. Variable EPS that has a dominant effect on the share price with the value of Standardized Coefficients Beta = 0.870. Keyword: EPS, PER, DER, Share Price.
Co-Authors Adimas Pandu Pribadi Aisah Windasari Alfina Baharuddin ALISMAN ALISMAN Amilia Dewi Rusita Amriani Amriani An Nisaa Rakhmi Andi Mirdah Andriyani Dinar Wahyuningtyas Anisa Khuswatun Anna Rakhmawati Anna Ratnawati Annisa Fatmawati Atu Arfianti Arfianti Ariza Julia Paulina Asri Fathianihayati ASRI WIJIASTUTI Bahtiar Yusuf Bukhari Bukhari Dedi Afandi Deni Efizon Diah Ruli Hidayati Efawani Efawani Elok Dwi Vidiyastutik ENDANG PURBANINGRUM Eny Purwanti Erika Erika Evi Margiyanti Fauzia Budi Mariska Fitriana Larasati Fransisca Kiki Fajarwati Gabriel Rian Geraldo Gibtha Wilda Permatasari Gugus Irianto Hadi Santosa Haeruddin Haeruddin hakim, Ikhwanulhakim Hananto Bangun Laksono Herman Suryokumoro Heru Nur Cahyo Hidaayah, Nur I Ketut Sudiana Ig. Jaka Mulyana Ikhram Hardi S Ilona Veronika Munte Imam Koeswahyono Jaka Digdaya Kartika Ratna Pertiwi Kartika Ratna Pratiwi Lili Sugiyarto Luh Putu Ratna Sundari Milda Istiqomah Noni Wulandari Novriani Zainuddin Nugrah Maulid Nur Ismah Nurhayati Tambuango Permata Ihda Fuadina Pranjoto, Hartono Puji Endah Purnamasari Radha Amalia Balqis Ratnawati Susanto Ridwan Manda Putra Rivco Hastwoyundra Rosmiza Bidin Sabrina Alya Safruddin, Safruddin Sanggar Pawesti Regita Ningrum Seger Priantono Setiawan Noerdajasakti Shinta Kartika Dewi Siska Lipdyaningsih Siti Khusnul Khotimah, Siti Khusnul Siti Umniyatie Sri Joeda Andajani Sudarmiatin Sukarni Hidayati Sukiya Sukiya Suratsih Suratsih Suri Dwi Lesmana Susanti Wahyuningsih Tengku Dahril, Tengku Timotius haryono Tri Harjana Tutiek Rahayu Tutik Rahayu Venty Azulianingsih Widodo Setiyo Wibowo Yadhi Nur Amin Yahya Thamrin Yanu Romansyah Melvando Yulhendri Yulhendri Zahrotul Farida