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Organoleptic Evaluation and Consumer Preferences for Singkil Tea and Kombucha Products (Premna corymbose Rottl. Et Willd) Pribadi, Teguh; Zakiyyah, Zulfa; Anisa, Nurul; Wijayadi, Imam; Masitah, Masitah; Sari, Eadvin Rosrinda Awang; Hadi, Ingghrid Ranesti Clarita; Rahmawati, Ayu Indah
JURNAL PEMBELAJARAN DAN BIOLOGI NUKLEUS Vol 11, No 2: Jurnal Pembelajaran Dan Biologi Nukleus June 2025
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/jpbn.v11i2.7120

Abstract

Background: Changes in tea consumption trends present opportunities for the tea industry, especially as alternative raw materials have been tested in recent years to develop tea and kombucha with distinct organoleptic and functional properties. This study evaluates the organoleptic characteristics and consumer preferences for Singkil tea and Singkil kombucha. Methodology: A sensory evaluation was conducted with 30 untrained panelists to assess color, aroma, taste, texture, and overall acceptability using a hedonic scale. Additionally, the alcohol content was measured. Findings: The results of the hedonic test indicated that all treatments fell into category 3 "slightly liked", suggesting an acceptable level of consumer preference. On average, both Singkil tea and Singkil kombucha received an acceptance score of 3, indicating that they were "slightly liked." This suggests their potential as alternative beverages suitable for commercialization. Furthermore, the safety of the product was confirmed, as it contains 0% alcohol, meets halal standards. Contribution: This study concludes that Singkil kombucha has the potential to be a viable alternative beverage for the market, and that it is safe for consumption due to its 0% alcohol content, which complies with halal standards
MENGAPA KERTAS KERJA AUDIT TIDAK BOLEH DIABAIKAN? Anisa, Nurul; Rida Perwita Sari
Jurnal Ekonomi Bisnis Manajemen dan Akuntansi (JEBISMA) Vol 3 No 1 (2025): Agustus 2025
Publisher : PT. Media Edutama Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70197/jebisma.v3i1.131

Abstract

Kertas kerja audit merupakan elemen penting dalam proses pemeriksaan akuntansi yang mendokumentasikan seluruh prosedur, bukti, dan kesimpulan audit. Keberadaannya tidak hanya sebagai alat bantu auditor dalam melakukan evaluasi, tetapi juga sebagai bentuk pertanggungjawaban profesional dan bukti objektif atas pelaksanaan audit sesuai standar. Mengabaikan penyusunan dan pemeliharaan kertas kerja audit dapat menimbulkan risiko signifikan, baik secara hukum maupun reputasi bagi auditor maupun entitas yang diaudit. Artikel ini bertujuan untuk mengkaji pentingnya kertas kerja audit dari sisi fungsional, regulasi, serta peranannya dalam mendukung kualitas dan integritas hasil audit. Kajian ini juga menggarisbawahi konsekuensi yang mungkin timbul jika auditor lalai dalam menyusun kertas kerja secara memadai. Melalui pendekatan kualitatif deskriptif, artikel ini menegaskan bahwa kertas kerja audit tidak hanya berfungsi sebagai dokumentasi, tetapi juga sebagai landasan utama dalam proses pengambilan keputusan auditor dan pembuktian profesionalisme audit.