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PENGELOLAAN BELANJA DAERAH: APAKAH SISTEM AKUNTANSI KEUANGAN DAERAH, PENGAWASAN KEUANGAN DAERAH, DAN KOMPETENSI SUMBER DAYA MANUSIA BERPENGARUH? Yuliana, Eva; Aliamin, Aliamin
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 8, No 1 (2023): Februari 2023
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jimeka.v8i1.23385

Abstract

This study aims to analyze the effect of regional financial accounting systems, regional financial supervision, and human resource competence on regional expenditure management. This study is descriptive quantitative research. The population in this study is the SKPD of Aceh Tengah District. The sampling method used was random sampling with a total of 220 respondents. The type of data used is primary data obtained through distributing questionnaires. The data were analyzed using multiple linear regression analysis with the help of IBM SPSS Statistics 25. The finding indicated that the regional financial accounting system has a positive and significant effect on regional expenditure management, regional financial supervision has a positive and significant effect on regional expenditure management, and human resource competence has a positive and significant effect on regional expenditure management. Simultaneously, regional financial accounting systems, regional financial supervision, and human resource competence have a positive and significant effect on regional expenditure management.
LEMBAR KERJA MAHASISWA TERINTEGRASI MODEL GUIDED INTERACTION IN TEAM (GIT) UNTUK PENDIDIKAN LINGKUNGAN HIDUP Ichsan, Ilmi Zajuli; Winarti, Euis; Pertiwi, Santhi; Alibowo, Sugi; Ilyasa, Feryl; Yuliana, Eva
EduNaturalia: Jurnal Biologi dan Kependidikan Biologi Vol 6, No 2 (2025)
Publisher : FKIP Universitas Tanjungpura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26418/edunaturalia.v6i2.100111

Abstract

Environmental education implemented at the tertiary level often impacts changes in student behavior. This makes the development of environmental education at the tertiary level important to be carried out sustainably. The purpose of this study was to develop a student worksheet integrated with the Guided Interaction in Team (GIT) model. The method used in this study was research and development (R&D). The results of this study indicate that the student worksheet integrated with the GIT model has a very valid category with a percentage of expert I scores of 90% and a percentage of expert II scores of 87.50%, making it suitable for use in learning. The results of this study confirm that learning innovations need to be continuously developed better so that environmental education can run properly. The conclusion of this study is that the developed student worksheet is valid for use in classroom learning. Suggestions for further research are to develop other learning models that are more integrated with learning tools.
Antioxidant and Antibacterial Assay of Virgin Coconut Oil-Olive Oil Blend Rawiningyas, Sotya; Djasmasari, Wittri; Yuliana, Eva; Supriatna, Dadang; Sirait, Shinta Damerys; Permana, M.Si., Dr. Anita Herawati
Journal Warta AKAB Vol 49, No 2 (2025): Desember 2025
Publisher : Politeknik AKA Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55075/wa.v49i2.293

Abstract

Virgin coconut oil (VCO) has bioactivity that benefits health, such as lowering cholesterol, anti-inflammatory and antibacterial. Antibacterial properties of VCO related to the content of lauric acid. However, VCO has a poor physicochemical resistance. One way to improve the quality of VCO is to add antioxidant compounds, such as olive oil (OO), which has high antioxidants. This study used a blend of VCO and OO with 10% OO composition (OO10). The addition of olive oil resulted in a lower IC50 of the VCO-OO blend (41,666 ppm) compared to the pure VCO (125,000 ppm), thus suggesting that the VCO-OO blend has higher antioxidant capacity. However, neither VCO, OO nor OO10 blend showed antibacterial activity against Escherichia coli and Staphylococcus aureus.