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The Influences of the Board of Commissioners, Board of Directors, Audit Committee, Managerial Ownership, and Company Size toWDP Opinion Munifah, Siti; Suryandari, Dhini
Accounting Analysis Journal Vol 8 No 1 (2019): March
Publisher : UNIVERSITAS NEGERI SEMARANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v8i1.27238

Abstract

The research is aimed to examine the effect of board of commissioners, board of directors, audit committee, managerial ownership, and firm size on receiving qualified audit opinion. Population of this research are 198 companies in infrastructure, utility, and transportation sector which are listed on Indonesian Stock Exchange in 2013-2016. Sample in this research was selected by using purposive sampling method and yielded 88 unit of analysis. This research use regression logistic analysis. The result shows that board of commissioners negatively influence the receiving qualified audit opinion. The existence of board of commissioners as supervisory board give positive impact to better accounting practise, so that decrease the probability of receiving qualified audit opinion. The result also shows that firm size negatively influence the receiving qualified audit opinion. Firm size encourages companies to produce a good financial statement so that decrease the probability of receiving qualified audit opinion. Variables board of directors, committee audit, and managerial ownership were not influence the receiving qualified audit opinion. The conclusion of this research is corporate governance structure cannot decrease the probability of receiving qualified audit opinion directly.
PENGARUH PROPORSI WORTEL (DAUCUS CAROTA) DAN BUNGA MELATI (JASMINE) TERHADAP MASA SIMPAN LULUR TRADISIONAL MUNIFAH, SITI; SINTA MEGASARI, DINDY
Jurnal Tata Rias Vol 8, No 3 (2019)
Publisher : Program Studi Pendidikan Tata Rias

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Abstract

Abstrak Lulur tradisional merupakan lulur yang terbuat dari bahan rempah-rempah dan tepung yang teksturnya kasar, digunakan dengan cara dioleskan atau digosok perlahan-lahan keseluruh tubuh untuk membersihkan badan dari kotoran serta mengangkat sel kulit mati sehingga tampak bersih dan halus.Jenis penelitian ini adalah eksperimen. Teknik pengumpulan data menggunakan lembar observasi yang dilakukan oleh 30 orang. Hasil penelitian ini menunjukan bahwa 1) produk tepung X2, dengan proporsi (10gram tepung wortel, 5gram tepung bunga melati dan 10gram tepung beras) merupakan produk lulur tradisional terbaik dengan kriteria warna cream muda, cukup beraroma khas bunga melati, tekstur cukup kasar, dan cukup lekat apabila di aplikasikan pada kulit tubuh. Terdapat pengaruh interaksi proporsi tepung wortel dan tepung bunga melati pada sifat organoleptik lulur tradisional yang meliputi warna, aroma, tekstur dan daya lekat. Berdasarkan hasil uji mikrobiologi lulur wortel dan bunga melati memiliki jumlah perkembangan bakteri dan jamur di bawah 105, sehingga lulur wortel dan bunga melati sampai hari ke-10 masih dapat digunakan dan masih dibawah syarat berdasarkan batas standar yang telah ditetapkan oleh Direktur Jendral Pengawasan Obat dan Makanan Departemen Republik Indonesia Nomor. HK.00.06.4.02894 dengan angka lempeng total maksimal 105.Kata kunci : lulur tradisional, masa simpan AbstractTraditional lulur is a scrub made from spices and flour which is coarse texture, used by means of being applied or rubbed slowly throughout the body to cleanse the body of dirt and lift dead skin cells so that they look clean and smooth. This type of research is experimental. The technique of collecting data uses an observation sheet conducted by 30 people. The results of this study show that 1) flour X2 products, with proportions (10grams of carrot flour, 5grams of jasmine flour and 10gram of rice flour) are the best traditional scrub products with the criteria of young cream color, quite flavorful typical of jasmine flowers, quite rough and sufficient texture sticky when applied to the skin of the body. There is an interaction effect on the proportion of carrot flour and jasmine flour on the organoleptic properties of traditional scrubs which include color, aroma, texture and stickiness. Based on the results of microbiological test carrot scrubs and jasmine flowers have a number of bacterial and fungal growth below 105, so that carrot scrubs and jasmine flowers until the 10th day can still be used and are still under the requirements based on the standard limits set by the Director General of Drug and Food Control Department of the Republic of Indonesia Number. HK.00.06.4.02894 with a maximum plate number of maximum 105. Keywords: Traditional Scrub, Shelf life
The Influences of the Board of Commissioners, Board of Directors, Audit Committee, Managerial Ownership, and Company Size toWDP Opinion Munifah, Siti; Suryandari, Dhini
Accounting Analysis Journal Vol 8 No 1 (2019): March
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v8i1.27238

Abstract

The research is aimed to examine the effect of board of commissioners, board of directors, audit committee, managerial ownership, and firm size on receiving qualified audit opinion. Population of this research are 198 companies in infrastructure, utility, and transportation sector which are listed on Indonesian Stock Exchange in 2013-2016. Sample in this research was selected by using purposive sampling method and yielded 88 unit of analysis. This research use regression logistic analysis. The result shows that board of commissioners negatively influence the receiving qualified audit opinion. The existence of board of commissioners as supervisory board give positive impact to better accounting practise, so that decrease the probability of receiving qualified audit opinion. The result also shows that firm size negatively influence the receiving qualified audit opinion. Firm size encourages companies to produce a good financial statement so that decrease the probability of receiving qualified audit opinion. Variables board of directors, committee audit, and managerial ownership were not influence the receiving qualified audit opinion. The conclusion of this research is corporate governance structure cannot decrease the probability of receiving qualified audit opinion directly.
NILAI-NILAI RELIGIUS DALAM NOVEL KEMBARA RINDU KARYA HABIBURRAHMAN ELSHIRAZY Ngimadudin; Kasnadi; Munifah, Siti
Jurnal Bahasa dan Sastra Vol 8 No 1 (2021): Januari
Publisher : STKIP PGRI Ponorogo Press

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Abstract

Literary work is one of the interesting object to study. One of the popular literary works is novel. This study aims to describe the realization of religious values contained in the novel Kembara Rindu written by El-Shirazy. The method used in the study is descriptive qualitative, designed as literature review. The data are in the form of sentence or paragraph, taken from the object under study. Data collection is done by reading the object carefully and connected to the problem being analyzed. This study uses several stages of data processing techniques, starting from classification, analysis, evaluation, and conclusion step. Based on the research, the novel Kembara Rindu describes the values of religiosity through the form of: (i) the relationship between humans and God, (ii) the relationship between humans and humans, and (iii) the relationship between humans andthemselves.
Nilai Kultural dan Pendidikan dalam Tradisi Jawa Bubakan Munifah, Siti
Jurnal Bahasa dan Sastra Vol 8 No 2 (2021): Juli
Publisher : STKIP PGRI Ponorogo Press

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Abstract

This study aims to describe cultural and educational values in the bubakan tradition. The bubakan tradition is a Javanese traditional ceremony that is carried out when parents have to marry their first child or the eldest child. This research is a field research (field research) that focuses on exploring the cultural meaning and educational value in symbols used in the ritual of bubakan. Data were collected through observation and document study. The data were then analyzed descriptively according to Miles and Hubberman’s interactive model of data analysis. Based on the results of the study, it was found that the cultural meaning of bubakan is as follows: (1) a sign of gratitude because parents can carry out their obligations, (2) a prayer asking for safety, health, and abundant sustenance, (3) psychologically to get peace, tranquility, and (4) remove all obstacles in his life. While the educational values found by the researchers were as follows: (1) spiritual education values, (2) socio-cultural education values, and (3) character education values. Bubakan educates Javanese people on the importance of getting closer to God Almighty, having social awareness through charity, and having a better personality or character such as always respecting and honoring parents, being a useful person, having a strong will, and never giving up.
KEPRIBADIAN TOKOH UTAMA DALAM NOVEL SIRKUS POHON KARYA ANDREA HIRATA Anggara, Wahyu Faria Adi; Wardiani, Ririen; Munifah, Siti
Jurnal Bahasa dan Sastra Vol 9 No 1 (2022): Januari
Publisher : STKIP PGRI Ponorogo Press

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Abstract

Literary works are the result of the author’s imaginative thoughts or creations that display human life. Literary works in all its forms are commonly colored by the attitudes, beliefs and backgrounds of the authors. This article aims to describe the personality of the main character in the novel Sirkus Pohon by Andrea Hirata. The personality that is the focus of the analysis is divided into two domains, namely personality in the realm of consciousness and personality in the realm of the unconscious. This research method is descriptive qualitative with a text study design (library research). To analyze, the researcher used the basis of personality theory that was promoted by Gustav Jung. The data collection procedure was carried out by reading, listening, and taking notes. The data obtained in the form of words, phrases, sentences obtained from the object of research. Based on the results of the study, the main character in the Circus Tree novel has an honest awareness, does not want to be deceived, falls in love, is angry, is firm in his stance, has sharp intuition, is friendly, easy to get along with. Meanwhile, the personality in the unconscious level of the main character are easily influenced, nervous, believes in shamans and believes high school graduates are better than elementary school graduates.
PENGARUH PROPORSI WORTEL (DAUCUS CAROTA) DAN BUNGA MELATI (JASMINE) TERHADAP MASA SIMPAN LULUR TRADISIONAL MUNIFAH, SITI; SINTA MEGASARI, DINDY
Jurnal Tata Rias Vol. 8 No. 3 (2019)
Publisher : Program Studi Pendidikan Tata Rias

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jtr.v8n3.28938

Abstract

Abstrak Lulur tradisional merupakan lulur yang terbuat dari bahan rempah-rempah dan tepung yang teksturnya kasar, digunakan dengan cara dioleskan atau digosok perlahan-lahan keseluruh tubuh untuk membersihkan badan dari kotoran serta mengangkat sel kulit mati sehingga tampak bersih dan halus.Jenis penelitian ini adalah eksperimen. Teknik pengumpulan data menggunakan lembar observasi yang dilakukan oleh 30 orang. Hasil penelitian ini menunjukan bahwa 1) produk tepung X2, dengan proporsi (10gram tepung wortel, 5gram tepung bunga melati dan 10gram tepung beras) merupakan produk lulur tradisional terbaik dengan kriteria warna cream muda, cukup beraroma khas bunga melati, tekstur cukup kasar, dan cukup lekat apabila di aplikasikan pada kulit tubuh. Terdapat pengaruh interaksi proporsi tepung wortel dan tepung bunga melati pada sifat organoleptik lulur tradisional yang meliputi warna, aroma, tekstur dan daya lekat. Berdasarkan hasil uji mikrobiologi lulur wortel dan bunga melati memiliki jumlah perkembangan bakteri dan jamur di bawah 105, sehingga lulur wortel dan bunga melati sampai hari ke-10 masih dapat digunakan dan masih dibawah syarat berdasarkan batas standar yang telah ditetapkan oleh Direktur Jendral Pengawasan Obat dan Makanan Departemen Republik Indonesia Nomor. HK.00.06.4.02894 dengan angka lempeng total maksimal 105.Kata kunci : lulur tradisional, masa simpan AbstractTraditional lulur is a scrub made from spices and flour which is coarse texture, used by means of being applied or rubbed slowly throughout the body to cleanse the body of dirt and lift dead skin cells so that they look clean and smooth. This type of research is experimental. The technique of collecting data uses an observation sheet conducted by 30 people. The results of this study show that 1) flour X2 products, with proportions (10grams of carrot flour, 5grams of jasmine flour and 10gram of rice flour) are the best traditional scrub products with the criteria of young cream color, quite flavorful typical of jasmine flowers, quite rough and sufficient texture sticky when applied to the skin of the body. There is an interaction effect on the proportion of carrot flour and jasmine flour on the organoleptic properties of traditional scrubs which include color, aroma, texture and stickiness. Based on the results of microbiological test carrot scrubs and jasmine flowers have a number of bacterial and fungal growth below 105, so that carrot scrubs and jasmine flowers until the 10th day can still be used and are still under the requirements based on the standard limits set by the Director General of Drug and Food Control Department of the Republic of Indonesia Number. HK.00.06.4.02894 with a maximum plate number of maximum 105. Keywords: Traditional Scrub, Shelf life
Bahasa Retoris Tokoh dalam Film "Ngeri-Ngeri Sedap" karya Bene Dion Rajagukguk Novitasari, Lusy; Nurzhita Dewi, Silvia; Munifah, Siti
Alinea: Jurnal Bahasa, Sastra, dan Pengajaran Vol 14, No 2 (2025): Bahasa, Sastra, dan Pengajaran (in Progress)
Publisher : Universitas Suryakanca

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35194/alinea.v14i2.4697

Abstract

This article describe the form and function of rhetorical language in the film Ngeri-Ngeri Sedap by Bene Dion Rajagukguk. This research is a qualitative descriptive research, using a pragmatic approach. The data collection technique in this research uses the Content Analysis method or often known as Content Analysis. The data analysis technique uses the Miles and Hubberman technique which consists of data reduction, data presentation and drawing conclusions. Based on the analysis carried out, researchers found 5 types of rhetorical language including: (1) getting agreement on 5 data; (2) hedge 3 data; (3) some questions 5 data; (4) ending question 2 data; and (5) talk to yourself 2 data. Researchers also found 4 functions of rhetorical language including: (1) satirical function 7 data; (2) 1 data advisory function; (3) 4 data support function; and 1 data introspection function. Keywords: film; pragmatics; rhetorical Abstrak Artikel ini mendeskripsikan bentuk dan fungsi bahasa retoris dalam film Ngeri-Ngeri Sedap karya Bene Dion Rajagukguk. Penelitian ini merupakan penelitian deskriptif kualitatif, dengan menggunakan pendekatan pragmatik. Teknik pengumpulan data dalam penelitian ini menggunakan metode Conten Analysis atau sering dikenal dengan Analisis Isi. Teknik analisis data menggunakan teknik Miles dan Hubberman yang terdiri dari reduksi data, penyajian data dan penarikan kesimpulan. Berdasarkan analisis yang dilakukan, peneliti menemukan 5 jenis bahasa retoris tersebut meliputi : (1) mendapatkan kesepakatan 5 data; (2) lindung nilai 3 data; (3) beberapa pertanyaan 5 data; (4) mengakhiri pertanyaan 2 data; dan (5) bicara sendiri 2 data. Peneliti juga menemukan 4 fungsi bahasa retoris meliputi: (1) fungsi sindiran 7 data; (2) fungsi nasehat 1 data; (3) fungsi dukungan 4 data; dan fungsi introspeksi 1 data. Katakunci: film; pragmatik; retoris
Nilai Sosial dalam Novel Canai Karya Panji Sukma (Kajian Sosiologi Sastra) Septina, Gista; Setiawan, Heru; Munifah, Siti
Jurnal Bahasa dan Sastra Vol 11 No 1 (2024): Januari
Publisher : STKIP PGRI Ponorogo Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60155/jbs.v11i1.212

Abstract

The literary work serves as a portrait of societal life, playing a crucial role in prompting individuals to contemplate the values and meanings of life. Novel Canai by Panji Sukma narrates the journey of a father during his youth, facing various social issues such as protests and demonstrations in support of the underprivileged against a corrupt regime. The present research aims to describe the social values depicted in Canai by Panji Sukma, utilizing a qualitative descriptive method with a literature review technique. The study draws data from the novel Canai, employing literature review methods and analyzed through Miles and Huberman’s techniques, including data collection, data reduction, data presentation, and conclusion drawing. The findings illustrate various social values within the novel, including compassion (dedication, familial bonds, loyalty, compassion), responsibility (ownership, empathy), and harmonious living values (justice, tolerance, cooperation, democracy). These social values function as guiding principles, unifying factors, protective shields, and motivators in society.
Pesan Moral dalam Novel Api Tauhid Karya Habiburrahman El-Shirazy Sya’bana, M. Yusron Ali; Kasnadi, Kasnadi; Munifah, Siti
Jurnal Bahasa dan Sastra Vol 11 No 2 (2024): Juli
Publisher : STKIP PGRI Ponorogo Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60155/jbs.v11i2.440

Abstract

Tujuan penelitian ini adalah untuk mendeskripsikan bentuk pesan moral berupa norma agama, hukum dan adat istiadat dalam novel Api Tauhid karya Hasbiburrahman El-Shirazy. Metode yang digunakan dalam penelitian ini yaitu deskriptif kualitatif. Peneliti menentukan dan menggunakan langkah-langkah dalam mengumpulkan data dengan cara membaca, menandai, mencatat, dan memahami. Data yang terdapat dalam penelitian ini berupa ungkapan, kalimat yang berasal dari novel Api Tauhid karya Habiburrahman El-Shirazy. Dalam menganalisis data, peneliti juga menyesuaikan data dan mengaitkan dengan teori yang digunakan peneliti. Berdasarkan ahsil penelitian, bentuk pesan moral yang ditemukan dalam novel Api Tauhid adalah: (1) pesan moral yang berdasarkan pada norma agama, (2) pesan moral yang berdasarkan pada norma hukum, dan (3) pesan moral yang berdasarkan pada norma adat istiadat.