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ANALISIS REAKSI INVESTOR TERHADAP PENERIMAAN LAPORAN OPINI AUDIT GOING CONCERN Indriani, Widya; Ratmono, Dwi
Diponegoro Journal of Accounting Volume 4, Nomor 2, Tahun 2015
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (158.305 KB)

Abstract

The purpose of this research is to obtain empirical evidence on investor reaction to going concern audit reports. Investor reaction is measured by cumulative  abnormal return (CAR) with the market adjusted model. Institutional ownership is used as a moderating variable. This research hypothesized  that going concern  audit  reports, going  concern  audit reports that cited financing problems,  and going  concern  audit reports  moderated  by institutional  ownership  have negative influence on investor reaction.The sample in this research is all firms listed in Indonesia Stock Exchange during 2008-2013 that received going concern audit reports. The sampling method is purposive sampling, with the final sample is 95 firms. The hypothesis tested using multiple regression with OLS assumptions and one-sample t-test.The result  indicates  going  concern  audit  report  has a significant  negative  influence  on investor reaction. Going concern audit reports that cited financing  problems have no significant influenced  on investor  reaction.  Institutional  ownership  can’t strengthen  the influence  of going concern audit reports on the investor reaction.
Effect of Subtitution of Texturized Vegetable Protein Using Tempeh Towards Nutrional and Textural Quality Of Plant-Based Nuggets Indriani, Widya; Crespo, Ivan; Dewi, Desak Putu Ariska Pradnya; Insani, Rayyane Mazaya Syifa
Indonesian Journal of Life Sciences 2022: IJLS Vol 04 No .01
Publisher : Indonesia International Institute for Life Sciences

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (484.86 KB) | DOI: 10.54250/ijls.v4i1.134

Abstract

The development of Plant-based Meat Alternatives (PBMAs) has been focused on mimicking the textural, taste, appearance, aroma, and nutritional properties of real meat products. Texturized Vegetable Protein (TVP) has been widely used in food applications to construct plant-based meat products. However, the high energy cost to produce TVP leaves the price of TVP quite expensive. Therefore, this experiment aims to see the effect of tempeh as an alternative to TVP on the nutritional and textural properties of plant-based nuggets (PBNs). In total, five PBN treatments were analyzed and compared to chicken nuggets for their nutritional and textural properties. The treatments were 1) C1: control (hung + ground TVP), 2) Hung TVP and tempeh (HT), 3) Ground TVP and tempeh (GT), 4) Tempeh only (TT), and 5) Hung TVP, ground TVP, and tempeh (HGT). From the results, all plant-based nugget treatments had significantly higher (p<0.05) protein and moisture content and lower fat content than commercial chicken nuggets. Whereas for textural properties, except C1 and HGT, all other PBN treatments had poorer hardness than commercial chicken nuggets. Overall, the addition or substitution of tempeh on hung and ground TVP treated PBN did not affect the protein, fat, and moisture content of PBNs, but significantly produced better nutritional properties than chicken nugget. In terms of textural properties, combination of Hung TVP, ground TVP, and tempeh provide the desirable textural properties as it can be comparable to chicken nuggets.
Agricultural development model of Jeponan Hamlet, Manggung Village, Ngemplak Sub-district, Boyolali Regency Wangi, Cyntia Mundi; Putri, Dyah Sancaya; Ardiansyah, M. Rif’an; Salsabila, Talitha Yumna; Indriani, Widya; Antriyandarti, Ernoiz
Community Service for Sustainable Community Journal Vol. 1 No. 2: (August) 2024
Publisher : Institute for Advanced Science, Social, and Sustainable Future

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Abstract

Background: Manggung Village has great potential in the agricultural sector, which has long been the mainstay of the village economy. However, the village also faces significant challenges, including high fertiliser prices and irrigation problems that hamper agricultural productivity. This research aims to explore the potential, challenges and impacts of structural, institutional and technological transformation in Manggung Village, and determine the most appropriate agricultural development model. Methods: This research used a qualitative method with data collection techniques in the form of interviews, observation, and note-taking. Primary data was collected through interviews with farmers and community leaders, while secondary data was obtained from literature and other sources of information. Data was analysed to identify the main problems and changes in the village. Findings: The main findings of this research show that Manggung Village is undergoing significant changes in economic and institutional structures, including the application of new technologies such as tractors and rice dryers. While these technologies help to increase efficiency, this transformation has also led to a shift in labour from the agricultural sector to the industrial sector, resulting in a reduction of labour in agriculture. Conclusion: The conclusion of this research shows that a conservation-based agricultural development model is the most suitable for Manggung Village, given the potential for fertile agricultural land and the linkages between the agricultural and livestock sectors. This model is expected to support sustainable development by maintaining environmental quality while improving the economic welfare of the village community.  Novelty/Originality of this study: This research makes a novel contribution by highlighting how structural and technological transformations can affect the dynamics of agricultural villages such as Manggung Village. By proposing a conservation-based development model, this research offers a suitable approach to address local challenges while maximising the potential of existing natural resources.
PENERAPAN PROBLEM BASED LEARNING DALAM MENINGKATKAN KEMAMPUAN PEMAHAMAN KONSEP MATEMATIS SISWA SMA KELAS X Indriani, Widya
Jurnal MathEducation Nusantara Vol 8, No 1 (2025): January 2025
Publisher : Universitas Muslim Nusantara Al Washliyah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32696/jmn.v8i1.404

Abstract

This research is classroom action research which aims to find out an overview of increasing students' ability to understand mathematical concepts by applying the Problem Based Learning (PBL) learning model to exponential number material. The research was conducted at SMA Negeri 14 Medan, specifically in class X-3 for the 2024/2025 academic year, as many as 33 students. The data collection technique used was using interviews, observation and tests of students' understanding of mathematical concepts. The power analysis technique used in this research is all qualitative data, namely observations, interviews and test results on students' understanding of mathematical concepts. The research design used is the Spiral model from Kemmis and Taggart which includes 4 stages in each cycle, namely the planning stage, action stage, observation stage and reflection stage. Based on the results of research that has been carried out, it is found that the Problem Based Learning learning model can improve students' ability to understand mathematical concepts, especially students in class X-3 of SMA Negeri 14 Medan. This is proven by research results which show an increase in the average value of test results from cycle I to cycle II by 35.98% as well as an increase in students' conceptual understanding skills from cycle I to cycle II, namely by 50%.
PENGEMBANGAN ALAT PERAGA PAPAN TURUNAN MATEMATIKA UNTUK MENINGKATKAN PEMAHAMAN KONSEP MATEMATIS SISWA SMA NEGERI 4 KEJURUAN MUDA Indriani, Widya; Nufus, Hayatun; Wulandari, Wulandari
Jurnal Pendidikan Matematika Malikussaleh Vol. 1 No. 2 (2021): Jurnal Pendidikan Matematika Malikussaleh
Publisher : LPPM UNIMAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/jpmm.v1i2.6498

Abstract

Penelitian dan pengembangan ini didasarkan pada masalah keterbatasan variasi media pembelajaran yang digunakan untuk menjelaskan konsep turunan fungsi. Tujuan penelitian ini yaitu untuk menghasilkan media pembelajaran yaitu alat peraga papan turunan matematika pada materi turunan fungsi kelas XI, untuk mengetahui kevalidan media pembelajaran dan peningkatan pemahaman konsep matematis dengan berbantuan media pembelajaran yang telah dikembangkan. Metode yang digunakan adalah Research and Development (R&D) dengan model pengembangan ADDIE yang meliputi lima tahap yaitu Analisys, Design, Development, Implementation, and Evaluation. Kualitas alat peraga papan turunan matematika ditinjau dari aspek kevalidan dan peningkatkan pemahaman konsep matematis. Untuk aspek kevalidan diperoleh dari hasil penilaian 3 validator yaitu 2 orang ahli media memperoleh hasil persentase 78,24% dengan kategori baik. 2 orang Ahli materi memperoleh hasil persentase 86% dengan kategori sangat baik. 5 Siswa kelompok kecil memperoleh hasil persentase 83,5% dengan kategori sangat baik. Rata-rata persentase dari ketiga validator adalah 82,63% dengan kategori sangat baik. Sedangkan untuk mengetahui peningkatan pemahaman knnsep matematis diperoleh dari pretest dan postest siswa kelompok besar dengan skor rata-rata pretest 43,3 dan skor rata-rata postest 84,3 sehingga N-Gain yang diperolah adalah 0,72 dengan interpretasi tinggi. Dari nilai N-Gain  yang diperoleh maka alat peraga papan turunan dapat meningkatkan pemehaman konsep matematis siswa. Berdasarkan hasil tersebut, dapat disimpulkan bahwa alat peraga papan turunan matematika yang dikembangkan dinyatakan valid dapat meningkatkan pemahaman konsep matematis siswa.
PENGARUH PROFITABILITAS, UKURAN PERUSAHAAN, KOMITE AUDIT, DAN DEWAN DIREKSI TERHADAP LAPORAN KEBERLANJUTAN Indriani, Widya; Hermanto, Hermanto
Jurnal Ekonomi Pembangunan STIE Muhammadiyah Palopo Vol 10, No 2 (2024)
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah (LPPI) Universitas Muhammadiyah Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35906/jep.v10i2.2120

Abstract

ABSTRAKLaporan keberlanjutan merupakan aspek krusial seorang investor akan menamamkan modalnya. Perusahaan yang terdaftar pada indeks SRI-KEHATI yang berfokus pada keberlanjutan lingkungan dan sosial, cenderung mendapatkan penilaian positif dari para stakeholders. Kajian ini memiliki tujuan mengetahui pengaruh antara profitabilitas, ukuran perusahaan, komite audit, dan dewan direksi dengan laporan keberlanjutan. Penelitian ini menggunakan populasi perusahaan yang konsisten terdaftar di indeks SRI-KEHATI pada BEI selama 2018 sampai 2023, informasi pada penelitian ini berasal dari annual report dan sustainability report. Purposive sampling sebagai teknik pengambilan sampel pada kajian ini dengan penggunaan data sekunder dengan total sebanyak 48 data dari 8 perusahaan yang terdaftar terus-menurus di indeks SRI-KEHATI selama tahun 2018 sampai 2023. Penelitian ini dianalisis menggunakan regresi linear berganda melalui aplikasi pengolahan data SPSS. Kajian ini menghasilkan ukuran perusahaan dapat mempengaruhi laporan keberlanjutan secara positif dan signifikan, profitabilitas dan dewan direksi berpengaruh negatif signifikan pada laporan keberlanjutan, serta komite audit tidak memiliki pengaruh terhadap laporan keberlanjutan.  Kata Kunci: Profitabilitas, Ukuran Perusahaan, Komite Audit, Dewan Direksi, Laporan Keberlanjutan.ABSTRACTSustainability reporting is a crucial aspect of an investor's investment. Companies listed on the SRI-KEHATI index, which focus on environmental and social sustainability, tend to get positive assessments from stakeholders. This study aims to determine the influence of profitability, company size, audit committee, and board of directors on sustainability reports. This study uses a population of companies that are consistently listed on the SRI-KEHATI index on the IDX from 2018 to 2023, information in this study comes from annual reports and sustainability reports. Purposive sampling as a sampling technique in this study with the use of secondary data with a total of 48 data from 8 companies that are continuously listed on the SRI-KEHATI index from 2018 to 2023. This study was analyzed using multiple linear regression through the SPSS data processing application. This study results that company size can positively and significantly affect sustainability reports, profitability and the board of directors have a significant negative effect on sustainability reports, and the audit committee has no effect on sustainability reports.Keywords:  Profitability, Company Size, Audit Committee, Board of Directors, Sustainability Reports.
Effects of Micronutrient Fortification, Baking Temperature, and Baking Time on Sensory Acceptance of Butter Cookies Indriani, Widya; Sebastian, Fammela; Muslimatun , Siti
Jurnal Gizi dan Pangan Vol. 18 No. Supp.1 (2023)
Publisher : The Food and Nutrition Society of Indonesia in collaboration with the Department of Community Nutrition, IPB University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25182/jgp.2023.18.Supp.1.61-63

Abstract

This research aims to evaluate the effect of multiple-micronutrient fortification, baking temperature, and baking time on the sensory acceptance of butter cookies. Unfortified and fortified cookies with 3.2% (w/w) multiple-micronutrient mix were baked with different treatments: 170°C for 15 minutes and 190 °C for 9 minutes. Untrained adult female panelists (n=50) did a sensory test using a 9-point hedonic scale. Interaction between treatments significantly affected texture and aroma (p<0.05). Cookies fortified with micronutrients baked at 190°C had a lower mean hedonic score for texture (5.90±1.91) and aroma (6.54±1.61) among other treatments (p<0.05). These findings indicate that micronutrient fortification and baking profile affect the aroma and texture acceptance of butter cookies.