Garuda - Garba Rujukan Digital

Corporate Governance dan Audit Quality Sebagai Pendeteksi Earning Management Perusahaan Pada Saat IPO Hutami, Sri
Graduasi: Jurnal Bisnis & Ekonomi Vol 33 (2014): November
Publisher : STIE Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar

This paper examines thecorporate governance, audit quality,can to detectthe earning management when initial public offering happens to the company in Indonesian Stock Exchange. Coporate governance is represented by board of directors, managerial ownership and the existence of audit committee. Audit quality is represented by a auditors which does audit to the emiten financial report. The big auditors is represented by a Big Four Auditorâs and a small auditorsis non-Big Four Auditorâs. This research uses secondary data from prospectus of the company and the short prospectus publised by Indonesian Stock Exchange. The result of this research can prove that the existence of committee audit can decrease earning management practice, while other variables are board of directors is significant positive associated with earnigs management. two variable proved did not influence earning managementpractic is managerial ownership and size KAP. The implementation of corporate governance should be able to decrease earning management practice but the fact that it has not had effective effect when Initial Public Offering happens to the company

INDUKSI KERAGAMAN SOMAKLONAL DENGAN IRADIASI SINAR GAMMA DAN SELEKSI IN VITRO KALUS PISANG RAJABULU MENGGUNAKAN ASAM FUSARAT, SERTA REGENERASI DAN AKLIMATISASI PLANTLET Lestari, Endang G; Purnamaningsih, R; Mariska, I; Hutami, Sri
BERITA BIOLOGI Vol 9, No 4 (2009)
Publisher : Research Center for Biology-Indonesian Institute of Sciences

Pisang raja bulu is one of the most important bananas in Indonesia. However, this plant has low toleranee to wilt disease, caused by Fusarium oxysporum f. eubense. Its mass cultivation is inhibited by the absence of variety tolerant to the disease.A wide range of genetic variability will be needed if selection for novel characters is to be conducted, especially when there is no source of resistance gene available for breeding materials. This research consisted of callus induction from primary explant, induction of somaclonal variation using gamma iradiation, and in vitro selection using fusaric acid, followed by regeneration and acclimatization of selected plantlets. The media applied for callus induction was MS (Murashige and Skoog. 1962) + 2,4-D I and 3 mg/l + NAA 0 and 0.1 mg/l and 2,4-D 5 mg/l + BA 0.5 mg/l + Casein hidrolysate (CH) 500 mg/l. The applied gamma irradiation dosage were 0, 5.0. 7.5. 10 and 15 Gy. The irradiated calli was subsequently subcultures on selection media i.e.. MS containing fusaric acid at 30 and 45 mg/l. The living calli was then regenerated on media containing BA, TDZ. with or without proline and arginine. In addition. MS+ kinetin 5 mg/l + 1AA 0,2 mg/l was applied for shoot development. The result showed that the most suitable callus induction media for pisang raja bulu was MS +2.4-D 5 mg/l +BA 0.5 mg/l +CH 500 mg/l. The gamma irradiation of 10 Gy produced somaclone lines which were able to proliferate bud nodules on selection media containing fusaric acid at 30 and 45 mg/l. The media used for shoot development was MS + kinetin 5 mg/l + IAA 0,2 mg/l. Planllet obtained from the in vitro were then successfully acclimatized in the green house.

REGENERASI TANAMAN PEPAYA HASIL TRANSFORMASI DENGAN GEN ACC OKSIDASE ANTISENSE [Regeneration of Transforman Papaya Plant with ACC Oxidase Antisense Gene] Purnamaningsih, Ragapadmi; Mariska, Ika; Hutami, Sri
BERITA BIOLOGI Vol 7, No 5 (2005)
Publisher : Research Center for Biology-Indonesian Institute of Sciences

Papaya is climacteric fruit. As the other climacteric fruit, papaya has hight speed ripening, so papaya fruit can not stored in long period. Genetic enginering is one alternative technology to solve the problem by introducing antisense oxidase ACC gen to the papaya plant genome to get delay ripening characteristic. Success of genetic enginering technology depend on plant regeneration system.There were two ways of plant regeneration: organogenesis and somatic embryogenesis. The aim of this experiment was to induce root formation of papaya planlet which trasformated by ACC oxidase antisense gene.The former experiment showed that explant which transformated by ACC oxidase antisense gene can regenerated to be shoot/planlet with P6 medium.But when the shoot transferred to root induction medium the root was difficult to formed, callus was formed at the base of shoot, the leaves turn to yellow and fall down.Many media formulations were tried in this experiment with different basic medium for root induction and development.MS (1, Vi) DKW (1, A) and WPM (1, Vi) were used as basic media combined with sucrose (2 % and 3 %) and plant growth regulators (kinetin, IAA, and paclobutrazol) adding with some organic compound. Result of the experiment showed that MS Vi + paclobutrazol 0.5 mg/1 induced root formation 80 %, inhibited callus formation and decreased yellowing and falling of the leaves.

MIKROPROPAGASI SUKUN (Artocarpus communis Forst), TANAMAN SUMBER KARBOHIDRAT ALTERNATIF Supriati, Yati; Mariska, Ika; Hutami, Sri
BERITA BIOLOGI Vol 7, No 4 (2005)
Publisher : Research Center for Biology-Indonesian Institute of Sciences

Bread fruit (Artocarpus communis Forst) is one of tropical fruit, which has a high contain of carbohydrate.In certain area, it becomes an alternative staple food when the main staple foods are scarce.The amount of carbohydrate in breadfruit is almost the same with the one in sweet potato, but it is higher than in potato. The main constraint of the development of breadfruit is the limited of seedling availability.Tissue culture technique has been known for its excellent result for plant propagation, because this technique has ability in producing seedling in a large quantity, in uniform growth rate and in a relative short time.The experiment was conducted at Cell Tissue Culture Division, Indonesian Center Agricultural Biotechnology and Genetic Resource Research and Development (1CAB1OGRAD) from February 2003 until December 2004.There were some steps experiments with series of combination medium as treatments. The first steps was shoot multiplication at Sk-2 medium with WPM + BA (0; 0,5; 1,0; 1,5 and 2,0 mg/1) + Thidiazuron (0; 0,4 mg/1);The second step was elongation shoot at Sk-3 with WPM + kinetin (1,2 and 3 mg/1) + GAa(0 and 5 mg/1), and the third was root initiation and proliferation, by comparing WPM + IBA (0, 2, 4 and 6 mg/1) + charcoal (0;0,5 %) and WPM (1; 0,5) + BA (0; 1,5 and 5 mg.l) or NAA (1,2 and 3 mg/1). For the step of acclimatization, soil and compost were used in comparison of (1;1 and 1:2).The result showed that the best media for shoot multiplication of breadfruit was WPM + BA 2 mg/1 + TDZ 0 4 with shoot number of 15,5., while the best media for shoot elongation was WPM + Kinetin 1 mg/1 + GA, 5 mg/1.WPM + IBA 3 mg/1 was the best formula for root proliferation with the highest root number about 6.5 and percentage of shoot producing root about 60%. For acclimatization, soil and compost in combination of 1:1 was the best media for planlet of breadfruit with the success rate about 70%. Charcoal is not necessary in root initiation and proliferation.

PRODUKSI BIBIT KENCUR (Kaempferia galanga L.) MELALUI KULTUR JARINGAN Lestari, Endang Gati; Hutami, Sri
BERITA BIOLOGI Vol 7, No 6 (2005)
Publisher : Research Center for Biology-Indonesian Institute of Sciences

To increase domestic and international demand of Kencur (Kaempferia galanga L.) makes this plant potentially develop.Is traditionally used to keep the body warm, as analgetic and expectorant. In the attemp of providing adequately and qualitatively uniformed supply, in vitro experiment has been conducted at BB-Biogen (Indonesian Center for Agricultural Biotechnology and Genetik Resources Research and Development).The selected rhizomes was used as explant. The experiment was orthogonally arranged consisting of MS vitamin and B5, and BA ( 0, 3 and 5 mg/1) and thidiazuron 0,1 mg/1. This experiment comprised three activities, they were shoot initiation, shoot multiplication and acclimatization. The result showed that MS + BA 3 mg/1 + thidiazuron 0,2 mg/1 could induce shoot formation. From the applied media, it was shown that the addition of MS vitamin at the MS basic media and BA 3 and 5 mg/1 added with thidiazuron could result the most optimum shoot, leaves and roots and was not significantly different from the addition of B5 vitamin at basic media of MS + BA 3 and 5 mg/1, 6.9 shoot was averagely produced in this media. The shoot could generate such an adequate number of root that it could be directly acclimatized. The acclimatized plantlet in the green house uses the mixture of soil and manure with the ratio of 1:1 can optimally grow.

PENGGUNAAN ARANG AKTIF DALAM KULTUR IN VITRO Hutami, Sri
BERITA BIOLOGI Vol 8, No 1 (2006)
Publisher : Research Center for Biology-Indonesian Institute of Sciences

Activated charcoal is commonly used as addition in tissue culture medium, which able to modify the composision. The effect of activated charcoal can observed in culture medium or in tissue development.Effect of activated charcoal in the medium are: 1) give a darkened environnment; 2) adsorption of undesirable/inhibitory substances; 3) adsorption of growth regulators and other organic compound; and 4) released of growth promoting substances which are beneficial to growth of in vitro culture.In tissue development activated charcoal can promote embryogenesis, androgenesis, root induction and inhibit callus formation. Fators affecting charcoal activity are:quality (depend on raw material and processing), density, purity, organic compound (affecting adsorptionn), temperature pH and type of solvent.

Akuntansi Digital Coffee dan Eatery (ADCOE) untuk Penyusunan Laporan Keuangan Mustaqomah, Erniyawati; Hutami, Sri; Sudarno, Sudarno
Balance Vocation Accounting Journal Vol 8, No 2 (2024): December
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/bvaj.v8i2.12864

UMKM coffee dan eatery adalah salah satu sektor usaha yang saat ini mengalami pertumbuhan sangat pesat.Faktornya adalah trend dan gaya hidup sesuai dengan kebutuhan urban kekinian, mempunyai pangsa pasar luas, menu sederhana dan spesifik serta omzet harian yang mudah. Pertumbuhan kedai kopi di Solo mengalami peningkatan signifikan beberapa tahun ini. Saat ini terdapat Saat ini terdapat 157 kedai kopi,27 diantaranya mengusung konsep coffee dan eatery. Jumlah ini tergolong banyak mengingat luas kota Solo hanya sebesar 44,04 km. Agar bisnis mendapatkan keuntungan dan berkembang pesat, pelaku UMKM coffee dan eatery dituntut untuk menjalankan usahanya secara efektif dan efisien. Pengelolaan organisasi yang efektif dan efisien menuntut pemberdayaan sumberdaya yang seoptimal mungkin dan menghindari pemborosan.Pemilik membutuhkan informasi kinerja keuangan yang akurat dan real time untuk melihat dan memantau perkembangan usahanya. Pada era transformasi digital, informasi kinerja keuangan tersebut dapat diciptakan melalui sebuah aplikasi akuntansi digital. Tujuan penelitian ini adalah merancang aplikasi akuntansi digital untuk usaha coffee dan eatery multiplatform untuk menyusun laporan keuangan. Teknik desain dan perancangan ADCOE menggunakan RAD karena mudah dan cepat. ADCOE dirancang dengan mengintegrasikan semua aktivitas bisnis coffee dan eatery sehingga proses penyusunan laporan keuangan dapat dilakukan dengan mudah cepat dan akurat. Namun begitu, model ADCOE tidak bisa diadopsi oleh pelaku usaha coffee yang mempunyai anak cabang di berbagai tempat. Hal ini menjadi salah satu kelemahan yang kelak dapat dijadikan bahan perbaikan.

Pertumbuhan Perusahaan, Pergantian Manajemen dan Audit Delay terhadap auditor switching Mustaqomah, Erniyawati; Khasanah, Uswatun; Hutami, Sri
Balance Vocation Accounting Journal Vol 7, No 1 (2023): June
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/bvaj.v7i1.7473

Penelitian ini bertujuan untuk mengetahui pengaruh pertumbuhan perusahaan, pengaruh pergantian manajemen dan audit delay baik secara parsial maupun simultan terhadap auditor switching pada perusahaan finance yang terdaftar di Bursa Efek Indonesia tahun 2018-2021. Penelitian ini termasuk jenis penelitian kuantitatif. Pemilihan sampel menggunakan teknik purposive sampling dengan 95 perusahaan sebagai populasi dan diperoleh 22 perusahaan yang memenuhi persyaratan sebagai sampel. Data yang digunakan berupa data sekunder yang didapatkan melalui web resmi IDN dan IDX. Metode statistik yang digunakan dalam penelitian ini yaitu uji regresi logistik. Hasil penelitian menunjukkan bahwa secara parsial variabel pertumbuhan perusahaan, pergantian manajemen dan audit delay tidak berpengaruh signifikan terhadap auditor switching. Secara simultan variabel pertumbuhan perusahaan, pergantian manajemen dan audit delay tidak berpengaruh signifikan terhadap auditor switching pada perusahaan finance yang terdaftar di BEI tahun 2018-2021.

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