Garuda - Garba Rujukan Digital

Anti-inflammatory Test of Centella Asiatica Extract on Rat Induced by Cadmium Hernayanti Hernayanti; Sri Lestari; Saryono Saryono; Puji Lestari
Molekul Vol 16, No 3 (2021)
Publisher : Universitas Jenderal Soedirman

Cadmium is a toxic heavy metal. The present of cadmium caused inflammation in liver. This study aims to know the anti inflammatory of Centella asiatica extract on rat induced by cadmium. This research was an experimental study using post test only control group design. Twenty four rats divided into six groups with four replications, i.e group of healthy control (C1), negative control induced by CdSO4 with dosage 56 mg/kg for 14 days and treatment (C3-C6) with dosage of 100, 200 ,300 and 400 mg/kg of C. asiatica. The blood Cd, GST, GSH, TNF- α and COx2 were measured after a 21 days administration of C. asiatica. The data were analyzed by ANOVA test followed by Duncan test with a significance level of 5%. The result showed that administrating C.asiatica can neutralized cadmium, improve inflammation in liver.The conclusion of our research that C.asiatica extract can decrease Cd level, TNF-α and COx2 levels and increase GST and GSH level in rat induced by cadmium. A 200 mg/kg was the effective dosage to reduce Cd, TNF-α and COx2 levels and increase GST and GSH levels. Key words : anti inflammatory, Cd, Centella asiatica, GST, COX2

FACTORS AFFECTING UNDERSTANDING AND USING OF STANDAR AKUNTANSI KEUANGAN TANPA AKUNTABILITAS PUBLIK ON MSMEs (SURVEY CONDUCTED OF ENTREPENEURS GETUK GORENG IN BANYUMAS REGENCY) Thiya Septriana; Puji Lestari; Dona Primasari
SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 5 No 1 (2020)
Publisher : Program Studi S1 Akuntansi Fakultas Ekonomi & Bisnis Univesitas Jenderal Soedirman

This research aims to determine the effect of variable Level Education, Socialization of SAK ETAP, Business Scale, and Business Age on Understanding and Use of SAK ETAP at Getuk Goreng entrepreneurs in Banyumas Regency. The sample in this study amounted to 54 entrepreneurs of Getuk Goreng in Banyumas Regency by using the census method, which is to take a sample of the population. The Theories used in this research are Human Capital Theory and Unified Theory of Acceptance and Use of Technology (UTAUT). The data collection in this research was taken by distributing questionnaires, which the process by visiting directly the place of Getuk Goreng business and submitting the questionnaire that was compiled. The results obtained from the field will be analyzed using the Validity & Reliability Test, Classic Assumption Test, Multiple Linear Regression Test and this test is processed with SPSS application. The results of research that have been obtained show that the variable Socialization of SAK ETAP and Business Scale have a positive effect on the understanding and use of SAK ETAP while, the other variables are Level Education and Business Age do not affect the understanding and use of SAK ETAP.

Aktivitas Antioksidan Protein Hidrolisat Dari Kasein Susu Kambing Etawa Hasil Hidrolisis Bromelin Dari Daun Nanas Madu Puji Lestari
Jurnal Gizi dan Pangan Soedirman Vol 4 No 1 (2020): JURNAL GIZI DAN PANGAN SOEDIRMAN
Publisher : Program Studi Ilmu Gizi, Jurusan Kesmas Fakultas Ilmu-Ilmu Kesehatan Universitas Jenderal Soedirman

Hydrolyzed proteins are fragments of protein fragments that have certain biological activities. Some of the functions of hydrolyzed proteins that are known are as antibacterial, antioxidant, antihypertensive, antithrombotic, anti-inflammatory, opioid, and immunomodulatory. Protein from Etawa goat's milk is one source of protein hydrolyzate. In this research, the antioxidant activity of protein hydrolyzate from casein Etawa goat milk was tested. Casein is hydrolyzed with bromelain from honey pineapple leaves. The research steps are: bromelain extraction, casein hydrolysis of Etawa goat milk, antioxidant activity fraction of hydrolyzed protein fractions by DPPH method, and hemolysis test. The results of the study were: (1) the highest degree of hydrolysis in casein hydrolyzate was achieved at 60 minutes incubation time, (2) casein hydrolyzate which had the highest antioxidant activity was incubated for 30 minutes, (3) based on the AAI value, the casein hydrolyzed activity included into the classification of weak antioxidants because AAI <0.5, (4) the results of the hemolysis test show that casein hydrolyzate does not cause hemolysis of red blood cells

The Effect of Profitability, Liquidity, and Company Size on Corporate Social Responsibility Disclosure Shabira Nurulizzah Sahida; Puji Lestari; Warsidi Warsidi
Journal of Accounting, Finance, Taxation, and Auditing (JAFTA) Vol. 2 No. 2 (2020)
Publisher : Magister Akuntansi FE-UK.Maranatha

Penelitian ini bertujuan untuk mengetahui ada atau tidaknya pengaruh profitabilitas, likuiditas, dan ukuran perusahaan terhadap pengungkapan tanggung jawab sosial perusahaan. Objek pada penelitian ini adalah perusahan industry dasar dan kimia yang terdaftar di Bursa Efek Indonesia (BEI) periode 2016-2018. Pengambilan sampel dilakukan dengan menggunakan metode purposive sampling dan diperoleh 26 perusahaan yang memenuhi kriteria sebagai sampel penelitian sehingga jumlah seluruh 78 sampel data. Hasil penelitian ini menunjukkan bahwa profitabilitas dan likuiditas berpengaruh negatif terhadap pengungkapan tanggung jawab sosial perusahaan. Ukuran perusahaan berpengaruh positif dan signifikan terhadap pengungkapan tanggung jawab sosial perusahaan

Internal Factors, External Factors and Earnings Management: Moderating Effects of Auditor Industry Specialization Agung Prayogi; Puji Lestari; Christina Tri Setyorini
Global Financial Accounting Journal Vol 6 No 1 (2022)
Publisher : Faculty of Economics, Universitas Internasional Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37253/gfa.v6i1.6490

Purpose - Earnings management is one of the agency problems in a company. Furthermore, it illustrates the opportunistic behavior of company managers and can be a bad signal for company stakeholders. This research was conducted with the aim of testing the auditor industry specialization as a moderator in the effect of financial distress, tax planning, ownership structure, and audit quality on earnings management. Research Method - This research uses 288 data from 36 manufacturing companies listed on the Indonesia Stock Exchange from 2012 to 2019, using a purposive sampling method. The model used in this research was analyzed using multiple linear regression and moderation test (sub-group analysis and ANOVA test). Findings - According to the findings, managerial ownership and audit quality have a negative effect on earnings management. On the other hand, financial distress, tax planning, and institutional ownership are not significant to earnings management. Meanwhile, by taking into account firm size, profitability, and leverage, auditor industry specialization can be found to moderate the relationship between financial distress, tax planning, managerial ownership, and institutional ownership with earnings management. However, specialization in the audit industry has no effect on the on the effect of audit quality on earnings management. Implication - The presence of managerial ownership and external auditors can serve as a de-confliction mechanism. Companies can consider giving managers the opportunity to own company shares and use the Big Four KAP auditors in order to create better oversight. In addition, companies can consider using auditors from KAPs who have a lot of experience in certain industries.

FACTORS AFFECTING UNDERSTANDING AND USING OF STANDAR AKUNTANSI KEUANGAN TANPA AKUNTABILITAS PUBLIK ON MSMEs (SURVEY CONDUCTED OF ENTREPENEURS GETUK GORENG IN BANYUMAS REGENCY) Thiya Septriana; Puji Lestari; Dona Primasari
SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 5 No 1 (2020): June 2020
Publisher : Program Studi S1 Akuntansi Fakultas Ekonomi & Bisnis Univesitas Jenderal Soedirman

This research aims to determine the effect of variable Level Education, Socialization of SAK ETAP, Business Scale, and Business Age on Understanding and Use of SAK ETAP at Getuk Goreng entrepreneurs in Banyumas Regency. The sample in this study amounted to 54 entrepreneurs of Getuk Goreng in Banyumas Regency by using the census method, which is to take a sample of the population. The Theories used in this research are Human Capital Theory and Unified Theory of Acceptance and Use of Technology (UTAUT). The data collection in this research was taken by distributing questionnaires, which the process by visiting directly the place of Getuk Goreng business and submitting the questionnaire that was compiled. The results obtained from the field will be analyzed using the Validity & Reliability Test, Classic Assumption Test, Multiple Linear Regression Test and this test is processed with SPSS application. The results of research that have been obtained show that the variable Socialization of SAK ETAP and Business Scale have a positive effect on the understanding and use of SAK ETAP while, the other variables are Level Education and Business Age do not affect the understanding and use of SAK ETAP.

Analisis penentuan laba perusahaan dengan menggunakan metode harga jual relatif Lilik Handaya Eka; Irianing Suparlinah; Puji Lestari; Margani Pinasti
Jurnal Ekonomi Bisnis dan Akuntansi (JEBA) Vol 20, No 1 (2018)
Publisher : Ilmu Ekonomi Pembangunan Fakultas Ekonomi dan Bisnis Unsoed

AKTIVITAS ANTIOKSIDAN PROTEIN HIDROLISAT DARI KASEIN SUSU KAMBING ETAWA HASIL HIDROLISIS BROMELIN DARI DAUN NANAS MADU Puji Lestari; Suyata Suyata
Jurnal Gizi dan Pangan Soedirman Vol 4 No 1 (2020): JURNAL GIZI DAN PANGAN SOEDIRMAN
Publisher : Program Studi Ilmu Gizi, Jurusan Kesmas Fakultas Ilmu-Ilmu Kesehatan Universitas Jenderal Soedirman

Hydrolyzed proteins are fragments of protein fragments that have certain biological activities. Some of the functions of hydrolyzed proteins that are known are as antibacterial, antioxidant, antihypertensive, antithrombotic, anti-inflammatory, opioid, and immunomodulatory. Protein from Etawa goat's milk is one source of protein hydrolyzate. In this research, the antioxidant activity of protein hydrolyzate from casein Etawa goat milk was tested. Casein is hydrolyzed with bromelain from honey pineapple leaves. The research steps are: bromelain extraction, casein hydrolysis of Etawa goat milk, antioxidant activity fraction of hydrolyzed protein fractions by DPPH method, and hemolysis test. The results of the study were: (1) the highest degree of hydrolysis in casein hydrolyzate was achieved at 60 minutes incubation time, (2) casein hydrolyzate which had the highest antioxidant activity was incubated for 30 minutes, (3) based on the AAI value, the casein hydrolyzed activity included into the classification of weak antioxidants because AAI <0.5, (4) the results of the hemolysis test show that casein hydrolyzate does not cause hemolysis of red blood cells

Identifikasi Penelitian Manajemen Rantai Pasokan: Analisis Bibliometrik Berbasis Data Scopus Romandhon Romandhon; Bambang Agus Pramuka; Puji Lestari; Eliada Herwiyanti; Agung Praptapa
Jurnal Ilmiah Akuntansi dan Keuangan Vol. 12 No. 2 (2023): Jurnal Ilmiah Akuntansi dan Keuangan: July-December 2023
Publisher : LP3M Universitas Putra Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32639/jiak.v12i2.739

Penelitian ini bertujuan untuk mengidentifikasi penelitian manajemen rantai pasokan pada database dimensions.ai. Identifikasi penelitian manajemen rantai pasokan dengan menggunakan pendekatan bibliometrik. Penelitian dicari dengan menggunakan kata kunci 'manajemen rantai pasokan' dari tahun 1980 hingga 2023. Hasil penelitian menunjukkan bahwa terdapat 773 artikel dalam jurnal internasional, rentang waktu 2012-2023, dan terpublikasi secara rutin. Mayoritas artikel terbit pada tahun 2022, yaitu sebanyak 105 artikel, Rata-rata sitasi terbanyak pada tahun 2013 sebanyak 4,79, jurnal paling relevan adalah Jurnal rantai pasok dan akuntansi biaya, jurnal yang berdampak paling besar adalah Journal of cleaner production and International journal of supply chain management, dan penulis paling relevan dan produktif adalah Chen B dan Liu Y. Topik terbaru dalam artikel manajemen rantai pasokan adalah rantai pasok, akuntansi biaya, dan biaya. Melalui pendekatan bibliometrik ini, permasalahan mengenai manajemen rantai pasokan menjadi lebih cepat untuk ditemukan dan penelitian kedepan bisa lebih mudah untuk menentukan topik yang relevan.

Pemetaan Tren Badan Usaha Milik Desa (BUMDes): Sebuah Analisis Bibliometrik Sully Kemala Octisari; Agung Praptapa; Eliada Herwiyanti; Puji Lestari; Bambang Agus Pramuka; Wita Ramadhanti
Fokus Bisnis Media Pengkajian Manajemen dan Akuntansi Vol. 22 No. 2 (2023): Fokus Bisnis
Publisher : LP3M Universitas Putra Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32639/fokbis.v22i2.731

Artikel ini bertujuan untuk menggali dan memetakan penelitian terkait Badan Usaha Milik Desa dengan menggunakan metode bibliometrik, dengan periode pengamatan tahun 1988 hingga Agustus 2023. Data bersumber dari database Scopus dengan menggunakan kata kunci “Badan Usaha Milik Desa” dan “BUMDes”. Pencarian Scopus menghasilkan total 181 dokumen. Metode yang digunakan adalah analisis bibliometrik dengan menggunakan R-Studio Biblioshiny dan Vos Viewer. Hasil pemetaan ini menunjukkan peningkatan publikasi secara teratur, terutama pada tahun 2020. Journal Of Comparative Economics memiliki jumlah publikasi tertinggi, namun World Development memiliki peringkat jurnal SCImago tertinggi pada tahun 2022. Publikasi sebagian besar ditulis oleh Indonesia dan Amerika Serikat. Kata kunci utama dari topik ini berkisar pada Badan Usaha Milik Desa itu sendiri dan kondisi pedesaan, dengan Tiongkok sebagai topik terbesar kedua. Tidak banyak kepentingan terkait kinerja dan keberlanjutan di Badan Usaha Milik Desa. Oleh karena itu, penelitian selanjutnya dapat mencoba mengukur kinerja dan keberlanjutan Badan Usaha Milik Desa.

Title

Found 12 Documents
Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title Search

Found 12 Documents Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title

Found 12 Documents
Search