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Pengaruh Intellectual Capital, Financial Risk, dan Enterprise Risk Management Terhadap Nilai Perusahaan Pada Perusahaan Manufaktur Sub-sektor Makanan & Minuman Suminarti; Setyowati, Tupi; Maharani, Novita
Jurnal Orientasi Bisnis dan Entrepreneurship (JOBS) Vol 5 No 2 (2024): DESEMBER 2024
Publisher : Lembaga Penelitian Universitas YARSI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33476/jobs.v5i2.4777

Abstract

This research investigates the impact of Intellectual Capital, Financial Risk, and Enterprise Risk Management on Firm Value in the food and beverage industry. The sample consists of 9 companies listed on the Indonesia Stock Exchange for the 2018-2022 period, with 45 data points collected using purposive sampling. Secondary data was sourced from financial information available on www.idx.co.id. Multiple linear regression analysis was applied. The study's findings reveal that only Financial Risk has a significant positive effect on Firm Value, while Intellectual Capital and Enterprise Risk Management do not show a significant impact. These results contradict previous research. Based on these findings, it is recommended that companies focus on optimizing financial risk management, particularly in leveraging debt for operations, while still considering the importance of Intellectual Capital and Enterprise Risk Management. These factors may provide long-term benefits for the company despite their current lack of a direct impact on Firm Value.
Formulasi Mouthwash Ekstrak Kulit Buah Nanas (Ananas comosus (L.) Merr) dengan Variasi Konsentrasi Gliserin sebagai Antibakteri Terhadap Streptococcus mutans ATCC 25175 Maharani, Novita; Aisiyah, Siti; Purwaningsih, Desi
Jurnal Farmasi (Journal of Pharmacy) Vol. 10 No. 2 (2021): Jurnal Farmasi (Journal of Pharmacy), October 2021
Publisher : Jurnal Farmasi (Journal of Pharmacy)

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Abstract

Dental caries is a major disease in problems in the oral cavity especially in the teeth. The main cause of dental caries is the bacterium Streptococcus mutans which is a normal inhabitant of the oral cavity. Dental caries can be overcome using a mouthwash preparation containing antibacterial substances. Pineapple skin (Ananas comosus (L.) Merr) is one of the plants that contains substances that have antibacterial activity. The purpose of this study was to determine the physical quality and stability, and activity antibacterial of mouthwash pineapple skin extract. Pineapple skin extract was made in three mouthwash formulations using various concentrations of glycerin 5%, 10%, and 15%. Mouthwash were tested for physical quality and stability. Antibacterial activity test against Streptococcus mutans ATCC 25175 using the well method. The data obtained are presented in the form of tables and graphs processed with SPSS ver22 with the Paired T-Test method for testing viscosity and testing pH and ANOVA for measuring the diameter of the inhibition zone. The results showed that mouthwash preparations in all formulas with organoleptic physical qualities, viscosity, and stability produced good preparations, while in testing the physical quality of the pH did not meet the pH requirements of mouthwash preparations because of the influence of pineapple skin extract (Ananas comosus (L.) Merr). In testing the antibacterial activity of mouthwash, the diameter of the inhibition zone was obtained the base 0 mm; F1 11.08 mm; F2 13.08 mm; F3 15.08 mm; and control positive 16,75 mm.