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Qualitative Analysis of Cinnamomum burmannii Content using GCMS (Gas Chromatography Mass Spectometry) Method Hayati; Jusak Nugraha; Bambang Purwanto; Hari Basuki Notobroto; Yoes Prijatna Dachlan; Hari Setiono; Idha Kusumawati
Indian Journal of Forensic Medicine & Toxicology Vol. 16 No. 1 (2022): Indian Journal of Forensic Medicine & Toxicology
Publisher : Institute of Medico-legal Publications Pvt Ltd

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37506/ijfmt.v16i1.17556

Abstract

To identify the bioactive compounds in Cinnamomum burmannii and their biological activity. Cinnamonbark originating from Batu Malang, East Java, which was located 700-1300 meters above sea level, wasprocessed into dry extract by maceration method with 96% ethanol solvent. Furthermore, cinnamonethanol extract was analyzed using the GCMS method to look at the content of the bioactive componentfor further testing biological activity with the server Way2Drug PASS. GCMS results showed 40 activecompounds such as trans-cinnamaldehyde, trans-anethole, cinnamyl acetate, calacorene, cadina-1,4-diene, delta-cadinene. Furthermore, of the 40 compounds, the biological activity potential was testedfor 29 bioactive compounds based on PA (probable to be active) values predicted by the Way2DrugPASS server. Cinnamomum was tested against the potential as anti-fungi, anti-bacterial, anti-oxidant,anti-inflammatory, anti-diabetic, anti-neoplastic. Trans-cinnamaldehyde showed PA 0,583 as antiinflammatory, L-limonene PA0,818 as anti neoplastic, Tans-anethole PA 0,614 as anti neoplastic,Cinnamyl acetate PA 0,669 as anti inflammatory, calacorene PA 0,698 as anti inflammatory, DeltacadinenePA 0,651 as anti neoplastic, , Cathechin PA 0,828 as anti oxidant, alpha.-Cubebene PA 0,888 asanti inflammatory and PA 0,837 as anti neoplastic, melilotin PA 0,929 as anti neoplastic, CaryophyllenePA0,915 as anti neoplastic. Cinnamomum burmannii had biological potency based on potential activity(PA) 0,432 (+0,117) as antifungi, PA 0,335 (+0,090) as antibacterial, PA 0,304 (+0,199) as antioxidan,PA 0,561 (+0,190) as anti inflammatory, PA 0,373 (+0,170) as antidiabetic, PA 0,584 (+0,234) asantineoplastic.
Implementasi Penyusunan Laporan Keuangan Yayasan Pondok Pesantren Berdasarkan Isak 35 dan Pedoman Akuntansi Pesantren pada Yayasan Pendidikan Pondok Pesantren “Roudhotul Muttaqin” Kab. Mojokerto Muhammad Galang S.; Tatas Ridho Nugroho; Hari Setiono; Imam Baidlowi
GEMILANG: Jurnal Manajemen dan Akuntansi Vol. 3 No. 4 (2023): Jurnal Manajemen dan Akuntansi
Publisher : BADAN PENERBIT STIEPARI PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/gemilang.v3i4.877

Abstract

This study aims to find out how the preparation of the financial reports of the "Roudhotul Muttaqin" Islamic Boarding School Foundation, Mojokerto Regency and whether the preparation of the financial reports of the "Roudhotul Muttaqin" Islamic boarding school foundation is in accordance with ISAK 35 standards and Islamic boarding school accounting guidelines. This type of research is a qualitative descriptive research with a case study method that compares the financial reports of the “Roudhotul Muttaqin Islamic boarding school” with ISAK 35 standards and Islamic boarding school accounting guidelines. Data collection techniques used are documentation and interviews. The object of this research is the Islamic boarding school foundation "Roudhotul Muttaqin" Mojokerto Regency. Data analysis was carried out by comparing the components in ISAK 35 which includes a comprehensive income statement, a report on changes in net assets, a balance sheet, and a cash flow statement, while the Islamic boarding school accounting guidelines include account identification, journalism, general ledger, trial balance, and preparation of financial statements. based on ISAK 35. The results showed that the Roudhotul Muttaqin Islamic Boarding School Foundation, Mojokerto Regency had not implemented financial reports based on ISAK 35 and had not recorded the accounting cycle based on Islamic boarding school accounting guidelines.
Pengaruh Pengetahuan Akuntansi dalam Mengatur Gaya Hidup Mahasiswa Akuntansi Universitas Muhammadiyah Malang Andini Nur Fadilah; Hari Setiono; Muhammad Bahril Ilmiddaviq
Akuntansi Vol. 3 No. 3 (2024): September: Jurnal Riset Ilmu Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/akuntansi.v3i3.2022

Abstract

Technological advances are a major factor in lifestyle changes that can encourage humans to always feel less satisfied with what they currently have, thus triggering sustainable consumption patterns of goods and services without deep consideration. In determining lifestyle, accounting plays an important role for a person because it helps him manage expenses to achieve the desired lifestyle. This study aims to examine the effect of accounting knowledge on lifestyle. The object of research focused on students of the accounting study program at Muhammadiyah University of Malang class of 2022 and 2023. The dependent variable used is lifestyle, while the independent variables used include learning in college, financial literacy, and financial management. Sample determination using probability sampling technique with disproportionate stratified random sampling method. Research data collection was carried out by distributing questionnaires to students. The results showed that, learning in college, financial literacy, and financial management both partially and simultaneously there was a positive and significant influence on the lifestyle of students of the accounting study program at Muhammadiyah University of Malang. In addition, the relationship between the two variables is very strong.
Pengaruh Rasio Keuangan Terhadap Harga Saham Perusahaan Sektor Pertanian Yang Terdaftar di BEI Periode 2020-2023 Agustin Wulandari; Hari Setiono; M. Bahril Ilmiddaviq
Akuntansi Vol. 3 No. 3 (2024): September: Jurnal Riset Ilmu Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/akuntansi.v3i3.2023

Abstract

Financial report analysis functions to identify the weaknesses and strengths of a business so that the business can make the right decisions, as is the case with registered agricultural sector companies. The study aims to understand the influence of ROA, CR, DAR, TATO and EPS on stock prices. Understanding with a quantitative approach and multiple regression analysis methods using SPSS 2 software. The sample in the study consisted of 22 businesses that used purposive sampling techniques. Based on the research results, ROA, CR, TATO, and EPS partially all have a significant effect on stock prices, while DAR does not have an effect on stock prices in the agricultural sector. In addition, simultaneously ROA, CR, DAR, TATO, and EPS have a significant effect on the stock prices of agricultural sector companies listed on the IDX.
Pengaruh ROA, CR dan DER Terhadap Nilai Perusahaan pada Sektor Setiya Kumala Dewi; Hari Setiono; Muhammad Bahril Ilmidavviq
Akuntansi Vol. 3 No. 3 (2024): September: Jurnal Riset Ilmu Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/akuntansi.v3i3.2024

Abstract

The research is intended to evaluate the impact of ROA, CR and DER on company value (PBV) during the 2021–2023 period, focusing on technology companies listed on the IDX. The target sampling method was used to select samples for research. SPSS version 22 was used to carry out multiple regression data analysis. The research results state that DER has a positive impact on company value. Although, ROA and CR do not have a significant impact. The F test results also confirm that ROA, CR, and DER influence company value simultaneously. This study shows that, with an R-squared (R2) value of 89.5%, the 89.5% difference in company value can be explained by a combination of Return on assets (ROA).
Analisis Pengaruh Dimensi Fraud Pentagon terhadap Kecurangan Akademik Mahasiswa Fakultas Ekonomi dengan Religiusitas sebagai Variabel Moderasi Ike Febriyanti; Hari Setiono; Nurdiana Fitri Isnaini
Jurnal Kendali Akuntansi Vol. 1 No. 4 (2023): Oktober : Jurnal Kendali Akuntansi
Publisher : Universitas Katolik Widya Karya Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jka-widyakarya.v1i4.1166

Abstract

This study aims to examine the effect of pressure, opportunity, rationalization, competence, and arrogance on academic fraud with religiosity as a moderating variable. This research is a quantitative type. The population in this study were 521 students of the Faculty of Economics, Islamic University of Majapahit for the academic year 2019 - 2020. The sampling technique used the purposive sampling method so that a total of 190 respondents were obtained. This study uses primary data obtained from distributing questionnaires through the Google form with a measuring tool in the form of a Likert scale. The data analysis technique uses descriptive statistics with the SmartPLS data testing tool using the outer model and inner model of measurement. The results showed that pressure, opportunity, rationalization, and arrogance had a positive and significant effect on academic fraud while competence had no effect on academic fraud. Religiosity is not able to moderate the effect of pressure, opportunity, rationalization, and competence on academic fraud. Religiosity is able to moderate the effect of arrogance on academic fraud.
Analisis Prediksi Kebangkrutan dengan Menggunakan Metode Altman Z-Score, Springate, Zmijewski dan Grover Pada PT. Hero Supermarket, Tbk Periode 2019-2022 Ratno Sarwanto; Hari Setiono; Nur Ainiyah
Jurnal Kendali Akuntansi Vol. 1 No. 4 (2023): Oktober : Jurnal Kendali Akuntansi
Publisher : Universitas Katolik Widya Karya Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jka-widyakarya.v1i4.1170

Abstract

The purpose of this study is to determine the financial condition of PT. Hero Supermarket Tbk using the Altman Z-Score, Springate, Zmijewski, and Grover methods for the 2019-2022 period. This type of research is quantitative descriptive research. The sample used in this study was PT. Hero Supermarket Tbk with simple random sampling as its sampling technique. The data used in this study is secondary data, namely financial statements obtained from the Indonesia Stock Exchange. The results of this study show that PT Hero Supermarket Tbk's Altman Z-Score, Springate, and Grover methods for four years on average have the same results, namely in 2019 the company was in good health. Meanwhile, in 2020-2022, PT Hero Supermarket Tbk went bankrupt. Unlike the three methods above, Zmijewski's method in 2019 and 2020 the company was in bankruptcy. But in 2021 and 2022 the company was in good health
Analisis Penerapan Biaya Standar Sebagai Alat Pengendalian Biaya Produksi Pada (Studi Pt.Bibit Alam Sampoerna Kediri) Imam Mustofa; Nur Ainiyah; Hari Setiono; Hartono Hartono
Jurnal Kendali Akuntansi Vol. 1 No. 4 (2023): Oktober : Jurnal Kendali Akuntansi
Publisher : Universitas Katolik Widya Karya Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jka-widyakarya.v1i4.1219

Abstract

This study aims to determine the application of standard costs, raw material costs, labor costs, and overhead costs at PT.Bibit Alam Sampoerna. The object of this study is the financial statements of the company administration for every transaction that comes out and costs, PT.Bibit Alam Sampoerna is a company engaged in Freshwater lobster cultivating services. The tools used in this research are interviews used as a data collection technique if the researcher wants to conduct preliminary studies to find problems that must be investigated or want to know things from respondents who are more in-depth and in a slightly small number of respondents. And observation is the most basic way to obtain information about social phenomena through the process of observation. Direct observation regarding the work environment and production processes from raw materials to finished product processes. The analysis technique used in this research is descriptive quantitative. Researchers will analyze the data in the form of costs in the production activities of PT. Seed Alam Sampoerna regarding the cost of production. Collecting Data, Identifying Company Standard Costs, Separating these costs based on cost behavior, namely variable costs incurred in the production process, Analysis of raw material costs, Analysis of labor costs, Analysis of factory overhead costs, Calculating the cost of production using the calculation according to researcher. After the company determines the standard cost of production costs, the company can carry out its production activities in accordance with its production goals. The standard cost set is a guideline or measure for each production cost that will be incurred. Research results To increase the effectiveness of production cost control, companies must implement a standard cost system which is used as a guideline for production costs.
Analisis Faktor Faktor Yang Mempengaruhi Underpricing Saham pada Perusahaan Yang Melakukan Initial Public Offering (IPO) di BEI Periode 2019-2021 (Studi Kasus pada Emiten Sektor Barang Konsumsi Primer) Achmad Deni Tri Setya Putra; Hari Setiono; Nur Ainiyah; Hartono Hartono
Jurnal Kendali Akuntansi Vol. 1 No. 4 (2023): Oktober : Jurnal Kendali Akuntansi
Publisher : Universitas Katolik Widya Karya Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jka-widyakarya.v1i4.1220

Abstract

This study aims to analyze the factors that influence stock underpricing of IPO companies on the IDX in the primary consumer goods sector. The population in this study were 34 IPO companies in the primary consumer goods sector. This research is a quantitative research using primary data obtained from the official idx website. The statistical data value analysis technique used in this study is multiple linear regression. The results of this study indicate that company age, underwriter reputation and auditor reputation have no significant effect on underpricing.The results of this research analysis show that there are 2 influential variables, namely the firm age variable which has a significant value of 0.027 (<0.05). the Underwriter's Reputation variable has a Significant value of 0.018 (<0.05. And 1 variable that has no effect, namely the Auditor's Reputation variable has a Significant value of 0.238 (<0.05).
Pengaruh GPM, NPM, ROA, ROE, dan Kebijakan Kepimpinan tehadap Pertumbuhan Laba dengan GCG sebagai Moderasi: (Studi pada Perusahaan Telekomunikasi yang Terdaftar di Bursa Efek Indonesia Tahun 2020-2023) Silvi Dwi Anggraini; Hari Setiono; Nurdiana Fitri Isnaini
Transformasi: Journal of Economics and Business Management Vol. 3 No. 3 (2024): September : Journal of Economics and Business Management
Publisher : Universitas 17 Agustus 1945 Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56444/transformasi.v3i3.1997

Abstract

The aim of this research is to explain the effect of GPM, NPM, ROA, ROE, and Leadership Policy on Profit Growth with GCG as a Moderating Variable. This type of research is quantitative, where data is processed using the SPSS application. The sample in the study consists of 10 companies from a total population of 15. The sample was determined using Purposive Sampling, which selects samples based on specific criteria. The data analysis techniques used include descriptive statistics, classical assumption tests (normality test, linearity test, multicollinearity test, autocorrelation test, and heteroscedasticity test), multiple linear regression analysis, hypothesis testing (t-test and F-test), moderated regression analysis, and the coefficient of determination. The data used are secondary data in the form of annual financial reports available on the Indonesia Stock Exchange (IDX). The results of this study show that GPM, NPM, ROE, and Leadership Policy have a significant effect on profit growth, while ROA does not have a significant effect on profit growth. For the moderating variable, GCG moderates the relationship between NPM, ROA, and Leadership Policy on profit growth, but GCG does not moderate the relationship between GPM and ROA on profit growth.