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PENGARUH PERLAKUAN AWAL TERHADAP KARAKTERISTIK KIMIA DAN ORGANOLEPTIK TEPUNG JAMUR TIRAM (Pleurotus oestreatus) -, Ardiansyah; Nurainy, Fibra; Astuti, Susi
Jurnal Teknologi & Industri Hasil Pertanian Vol 19, No 2 (2014): Jurnal Teknologi & Industri Hasil Pertanian
Publisher : Teknologi Hasil Pertanian Fakultas Pertanian Universitas Lampung

Oyster mushroom (Pleuorutus ostreatus) is one of healthy vegetables and Â widely consumed. Oyster mushroom is very perishable. When stored at cool temperatur, oyster mushroom only stands for 3-5 days, although it has been packed in Â polyethylene plastic bags. To extend its shelf life , oyster mushroom can be processed â€‹â€‹into flour. This study Â was aimed Â to find Â the best treatment to produceoyster mushroom flour that has the best chemical and organoleptic properties. The Â experiment was arranged in a Completely Randomized Block Design with single factor and 4 replications. The single factor was consisted of six levels pretreatment : control, blanching, soaking in 0.5% citric acid for 10 minutes, blanching + soaking in 0.5% citric acid for 10 minutes, soaking in 2500 ppm sodium bisulphite for 10 minutes, and blanching + soaking in 2500 ppm sodium bisulphite for 10 minutes. The parameters observed : chemical characteristics (water, Â ash, Â protein, fat, carbohydrate contents) and organleptic property of color.Â ANOVA was used to analyse the data, and then continued using Honestly Significant Difference test (HSD) at 5% level of significance. The results showed that pretreatment significantly affected the moisture, fat, protein, ash, carbohydrate contents and color Â of oyster mushroom flour. The bestÂ oyster mushroom flour was found in the Â control Â flour (with no pre-treatment) with chemical characteristics: water content 7.29%, ash content 8.01%,Â protein content 17.50%, fat content 1,93% and carbohydrate content of 73.68%., and organoleptic characteristic of color was scored as white (4.3). Keywords :citric acid,Â blanching, flour, Â oyster mushroom, sodium bisulphite

PERAN AUDIT MANAJEMEN SUMBER DAYA MANUSIA TERHADAP KINERJA KARYAWAN INSTALASI RAWAT INAP DI RUMAH SAKIT (Studi Kasus pada Rumah Sakit Umum Daerah Dr. Soedirman Kebumen) Astuti, Susi
Fokus Bisnis : Media Pengkajian Manajemen dan Akuntansi Vol 17 No 1 (2018): Fokus Bisnis
Publisher : P4M STIE Putra Bangsa

The development of hospital management, both from management and operational aspects is strongly influenced by various demands from the environment and technological progress, including the need for internal and external examination. Various problems arise along with hospital demands that must always improve its services, such as government regulations, financial management policies, the accuracy of information systems, the use of information technology, the adequacy of capital and Human Resources.The effectiveness and efficiency of health services such as care, treatment, examination, medical treatment, and other good diagnostics will affect patient satisfaction levels in the hospital. The management of the hospital is required to be able to plan, mobilize, organize, and coordinate the activities of professional and non-professional workers.The role of human resource functions towards the achievement of overall organizational goals will require an assessment and evaluation of the implementation of human resource programs developed in the function of each human resource. Assessment and evaluation conducted to find out all planned programs whether the implementation is maximal or not If indeed in practice has not been implemented with the maximum, it will look for solutions to overcome these problems. One way to assess this is to carry out management audits on human resource functions. Keywords: Management Audits, Human Resources, performance

PERHITUNGAN PERBANDINGAN SELISIH BIAYA PRODUKSI DENGAN MENGGUNAKAN MODEL DUA SELISIH DAN MODEL TIGA SELISIH Astuti, Susi
JIAK : Jurnal Ilmiah Akuntansi dan Keuangan Vol 4 No 2 (2015): JIAK
Publisher : P4M STIE Putra Bangsa

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The calculation of the difference between the cost of production or cost of production deviation calculation is one that aims to management. The calculation is one of the means of controlling production costs. Controlling the cost of production is by comparing the cost of  a standard that has been set by the company with its actual cost. From these calculations, the management can determine the cost of parts that deviate both favorable or unfavorable nature and under thw control of anyone. And to know the control of production costs and the impact on gross profit of an enterprise             Difference in cost of production is profitable if the costs of production standards set larger than te actual production cost. While the difference in the cost of production is not profutable I the costs of production standars set smaller then the actual prodction cost. CV Sumber Cahaya Abadi is one of the manufacturing company engaged in the production  with output in the raffia and straw. This CV are mass produces raffia and straw in bulk and serve orders from customers in both the large and small parties. Therefore the company requires the calculation of the difference in production cost analysis that generates accounting information useful in controlling production costs. Recommendations can be given is monitoring the company must keep records of the cost of production in order to avoid further mistakes cost allocation and corporate presentation can further improve the control of production costs to profits by arranging periodic activity reports so that companies can get more optimal profits and had to check periodically to record the presentation of the allocation of costs in order to obtain maximum gross profit.   Keywords : Production Cost, Analysis of the Diifference in Production Cost, Production Cost Control.

Analisis Faktor-Faktor yang Mempengaruhi Pengukuran Pengungkapan Corporate Social Responsibility (CSR) Perbankan Syariah Berdasarkan Indeks Islamic Social Reporting (ISR) Astuti, Susi
AKMENIKA Vol 16, No 1 (2019)
Publisher : Universitas PGRI Yogyakarta

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The Corporate Social Responsibility (CSR) program is an investment for companies for the growth and sustainability of the company and is no longer seen as a cost center but as a means to become a profit center.The implementation of CSR in banking industry has the goal of making CSR as one of the companies to regulate their business not only for the benefit of shareholders but for other stakeholders. In addition, Corporate Social Responsibility (CSR) is also a challenge to maintain the company's reputation in the community.The issue of Corporate Social Responsibility (CSR) sticking out along with the development of a banking sector related to the need for disclosure of social responsibility in Islamic banking today, is widely discussed about the Islamic Social Reporting Index (ISR index). The ISR index contains compilation of standard items of CSR set by AAOIFI which were further developed by researchers regarding CSR items that should be disclosed by an Islamic entity. The Islamic Social Reporting (ISR) index is believed to be the initial benchmark in terms of disclosure standards for Corporate Social Responsibility (CSR) that are in accordance with the Islamic perspective. This research was conducted on Islamic banks in the Middle East region whose annual reports were announced through banking sites using a sample of Islamic bank annual reports published during the period 2015-2017.

ANALISIS FAKTOR-FAKTOR YANG MEMENGARUHI PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (CSR) PERBANKAN SYARIAH DI TIMUR TENGAH Susi Astuti
Jurnal Ekonomi Dan Bisnis Vol 22, No 01 (2019): JURNAL EKONOMI DAN BISNIS MARET 2019
Publisher : Fakultas Ekonomi Universitas Pekalongan

The implementation of the Corporate Social Responsibility (CSR) program is a form of implementation of the concept of good corporate governance so that the behavior of business people has direction that can be referenced by regulating the relationships of all stakeholders' interests. The Corporate Social Responsibility (CSR) program is an investment for the company for the growth and sustainability of the company. Corporate Social Responsibility (CSR) is the company's commitment to support the creation of sustainable development because the company is not only seen as a cost center but as a means to become a profit center.The banking industry is one of the business entities that are required to carry out Corporate Social Responsibility (CSR). The implementation of Corporate Social Responsibility (CSR) in the banking industry aims to make Corporate Social Responsibility (CSR) as one of the companies to manage their business not only for the benefit of shareholders but for other stakeholders.The development of a standard guideline framework related to the disclosure of Corporate Social Responsibility (CSR) in Islamic entities can use Islamic Social Reporting (ISR) which is guided by the provisions of sharia.Islamic Social Reporting (ISR) not only helps decision-making for Muslims but also helps banks to fulfill their obligations towards Allah SWT, employees, and society. The implementation of this index is generally done more by banks in Islamic countries. The purpose of Islamic Social Reporting (ISR) is to show accountability to God, communication to employees and the community and to increase transparency of business activities by providing relevant information in accordance with the spiritual needs of decision makers.The Islamic Social Reporting Index (ISR) contains a compilation of standard items Corporate Social Responsibility (CSR) is a measuring tool used to measure the disclosure of social responsibility in Islamic companies. The Islamic Social Reporting (ISR) index is believed to be a form of disclosure standards for Corporate Social Responsibility (CSR) that is in line with Islamic perspectives. Keywords: Corporate Social Responsibility (CSR), Islamic Banking, Islamic Social Reporting (ISR), Islamic Social Reporting Index

Pengaruh Kinerja Keuangan Terhadap Cash Holding Pada Perusahaan Sub Sektor Perbankan yang Terdaftar di Bursa Efek Indonesia Periode 2018-2020 Fardianti, Rehanah; Astuti, Susi
Jurnal Ilmiah Akuntansi Kesatuan Vol. 11 No. 1 (2023): JIAKES Edisi April 2023
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v11i1.1552

This study aims to determine the effect of financial performance on cash holding. The population in this study is the banking sub-sector companies listed on the Indonesia Stock Exchange (IDX) in 2018-2020 as many as 45 companies. The research sample was 43 companies for 3 years so that a sample of 129 companies was obtained using purposive sampling method. Data analysis used the SPSS 25 program. The results showed that profitability (ROA) had a positive effect on cash holding, leverage (DER) had no effect on cash holding, and firm size had a negative effect on cash holding.

Pengaruh Kinerja Keuangan Terhadap Cash Holding pada Perusahaan Sub Sektor Perbankan yang Terdaftar di Bursa Efek Indonesia Periode 2018-2020 Fardianti, Rehanah; Astuti, Susi
Jurnal Ilmiah Manajemen Kesatuan Vol. 10 No. 3 (2022): JIMKES Edisi Desember 2022
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jimkes.v10i3.1465

This study aims to determine the effect of financial performance on cash holding. The population in this study is the banking sub-sector companies listed on the Indonesia Stock Exchange (IDX) in 2018-2020 as many as 45 companies. The research sample was 43 companies for 3 years so that a sample of 129 companies was obtained using purposive sampling method. Data analysis used the SPSS 25 program. The results showed that profitability (ROA) had a positive effect on cash holding, leverage (DER) had no effect on cash holding, and firm size had a negative effect on cash holding.

Pengaruh Analisis Teknikal, Aspek Psikologi Dan Money Management Terhadap Keputusan Investasi Aji, Fajar Prasetyo; Astuti, Susi
Jurnal Ilmiah Manajemen Kesatuan Vol. 11 No. 1 (2023): JIMKES Edisi April 2023
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jimkes.v11i1.1678

Berinvestasi sudah menjadi kata yang tidak asing dan sudah menjadi hal yang umum yang dilakukan masyarakat dunia khususnya Indonesia. kecemasan akibat fear out of missing (FOMO) menyebabkan seseorang tidak bisa membedakan pilihan logis dan pilihan yang dipengaruhi pilihan orang lain. terdapat dua analisis yaitu analisis fundamental dan teknikal, money management dalam transaksi investasi digunakan untuk meminimalisir kerugiaan. Objek keputusan investasi, analisis teknikal dan perilaku investor. Subjek anggota KSPM Universitas Putra Bangsa Kebumen. Uji Validasi dan Reabilitias, Uji Asumsi Klasik, Analisis regresi berganda, Uji Hipotesis, Koefisien Determinasi. Uji t analisis teknikal memiliki nilai thitung 2.817 ttabel 0.2732 dan tingkat signifikan 0,007 0,05 sehingga H1 diterima. Nilai thitung psikologi 1.132 ttabel 0.2732 dan tingkat signifikan 0,182 0,05 sehingga H0 diterima H2 ditolak, money managment memiliki nilai thitung 2.433 ttabel 0.2732 dan tingkat signifikan 0,019 0,05 sehingga H0 ditolak dan H3 diterima. Disimpulkan variabel analisis taknikal berpengaruh positif dan signifikan terhadap keputusan investasi di pasar modal, variabel psikologi tidak berpengaruh terhadap keputusan investasi di pasar modal,variabel money management berpengaruh positif dan signifikan terhadap keputusan investasi di pasar modal.

Pengaruh Pelaksanaan Risk Based Internal Audit Terhadap Pencegahan Fraud Astuti, Susi; Riyanti, Agustina
Owner : Riset dan Jurnal Akuntansi Vol. 9 No. 2 (2025): Artikel Riset April 2025
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v9i2.2621

Fraud is currently a concern for business stakeholders in a company or institution, as many entities experience setbacks due to a lack of prevention and discipline over actions that can lead to fraud, resulting in a decline in public trust towards a company. Fraud is an illegal act committed intentionally to achieve certain goals, such as fulfilling the social needs of the perpetrator. Fraud can be committed by insiders or outsiders for personal, group, or factional gain. Financial statement fraud is the intentional or negligent misrepresentation of a material aspect of an organization by manipulating or engineering the financial statements. Therefore, the purpose of this research is to understand and analyze the role of risk-based internal audit in the context of fraud prevention efforts. This research uses the qualitative interpretive phenomenology method. Data collection in this study used interviews at RSUD Dr. Soedirman with a total of eight informants who served as internal auditors. The results of this study can be concluded that RSUD Dr. Soedirman Kebumen is at the risk enables level, meaning that RSUD Dr. Soedirman Kebumen has implemented a culture of fraud prevention. RSUD is a government agency, so it has clear regulations and guidelines in carrying out organizational activities.

Determinan Nilai Perusahaan dengan Profitabilitas Sebagai Variabel Intervening Perusahaan Properti dan Real Estate Periode 2018-2020 Fatmiyanti, Ani; Astuti, Susi
Jurnal Ilmiah Mahasiswa Manajemen, Bisnis dan Akuntansi (JIMMBA) Vol. 4 No. 3 (2022): JIMMBA
Publisher : LP3M Universitas Putra Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32639/jimmba.v4i3.124

Penelitian ini bertujuan untuk mengetahui pengaruh likuiditas dan pertumbuhan perusahaan terhadap nilai perusahaan dengan profitabilitas sebagai variabel intervening. Populasi dalam penelitian ini adalah perusahaan sub sektor properti dan real estate yang terdaftar di Bursa Efek Indonesia periode 2018-2020 sebanyak 64 perusahaan. Sampel pada penelitian ini sebanyak 20 perusahaan selama 3 tahun sehingga sampel diperoleh sebanyak 60 dengan metode purposive sampling. Analisis data menggunakan analisis jalur dengan program SPSS versi 25. Hasil penelitian menunjukkan likuiditas (CR) berpengaruh positif terhadap profitabilitas (ROA), pertumbuhan perusahaan (TAG) berpengaruh positif terhadap profitabilitas (ROA), likuiditas (CR) tidak berpengaruh negatif terhadap nilai perusahaan (PBV), pertumbuhan perusahaan (TAG) berpengaruh positif terhadap nilai perusahaan (PBV), profitabilitas (ROA) berpengaruh positif terhadap nilai perusahaan (PBV), profitabilitas mampu memediasi pengaruh likuiditas terhadap nilai perusahaan, dan profitabilitas tidak mampu memediasi pengaruh pertumbuhan perusahaan terhadap nilai perusahaan.

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