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All Journal International Journal of Evaluation and Research in Education (IJERE) Journal of Food and Pharmaceutical Science Rotasi Jurnal Presipitasi : Media Komunikasi dan Pengembangan Teknik Lingkungan Media Statistika Jurnal Pendidikan Bahasa dan Sastra Indonesia Undiksha Tahkim (Jurnal Peradaban dan Hukum Islam) Jurnal Ekonomi, Bisnis dan Kewirausahaan (JEBIK) Jurnal Telaah dan Riset Akuntansi Diponegoro Journal of Accounting Jurnal Kesehatan Olahraga Avatara El-HARAKAH : Jurnal Budaya Islam Pharmaciana: Jurnal Kefarmasian Media Farmasi : Jurnal Ilmu Farmasi (Journal Of Pharmaceutical Science) Jurnal Dinamika Akuntansi Analisis: Jurnal Studi Keislaman Nadwa : Jurnal Pendidikan Islam Jurnal Theologia Media Ekonomi dan Manajemen Jurnal Karya Pendidikan Matematika Jurnal Dinamika Hukum Jurnal Ushuluddin Jurnal Transformatika Indonesian Journal of Tropical and Infectious Disease Jurnal Ijtimaiyya Journal of Accounting and Investment Pharmacon JPBM (Jurnal Pendidikan Bisnis dan Manajemen) Majalah Obat Tradisional An-Nuha : Jurnal Kajian Islam, Pendidikan, Budaya Dan Sosial Pharmauho: Jurnal Farmasi, Sains, dan Kesehatan MIQOT: Jurnal Ilmu-ilmu Keislaman Walisongo: Jurnal Penelitian Sosial Keagamaan JPW (Jurnal Politik Walisongo) At-Taqaddum Jurnal Akuntansi dan Perpajakan Jaqfi : Jurnal Aqidah dan Filsafat Islam E-Dimas: Jurnal Pengabdian kepada Masyarakat Al-Adyan: Jurnal Studi Lintas Agama JURNAL KEPEMIMPINAN DAN PENGURUSAN SEKOLAH KREDO : Jurnal Ilmiah Bahasa dan Sastra Jurnal Pendidikan Ekonomi & Bisnis Script Journal: Journal of Linguistic and English Teaching Pendas mahakam : jurnal pendidikan dan pembelajaran Sekolah Dasar Langkawi: Journal of The Association for Arabic and English Al-Dzikra: Jurnal Studi Ilmu al-Quran dan al-Hadits Jurnal ASET (Akuntansi Riset) Indonesian Journal of Educational Counseling Empowerment : Jurnal Pengabdian Masyarakat Journal of Economic, Bussines and Accounting (COSTING) Kompartemen : Jurnal Ilmiah Akuntansi Indonesian Journal of Chemistry JURNAL CENDEKIA HUKUM JMM (Jurnal Masyarakat Mandiri) Ganaya: Jurnal Ilmu Sosial dan Humaniora Indonesian Food Science and TechnologyJournal JOURNAL OF APPLIED ACCOUNTING AND TAXATION Edukasi Islami: Jurnal Pendidikan Islam NUR EL-ISLAM : Jurnal Pendidikan dan Sosial Keagamaan Technomedia Journal Owner : Riset dan Jurnal Akuntansi JURNAL PETIK Zawiyah: Jurnal Pemikiran Islam Adimas : Jurnal Pengabdian Kepada Masyarakat Jurnal Keperawatan Komprehensif (Comprehensive Nursing Journal) Jurnal Teknik Jurnal Sistem Cerdas Jurnal Ilmiah Mandala Education (JIME) Jurnal Mandala Pharmacon Indonesia MBIA Jemasi Jurnal Ekonomi Manajemen dan Akuntansi Darajat: Jurnal Pendidikan Agama Islam Turast: Jurnal Penelitian dan Pengabdian JUTIS : Jurnal Teknik Informatika BALANCE Jurnal Akuntansi dan Bisnis Journal of Information Systems and Informatics Canrea Journal: Food Technology, Nutritions, and Culinary Journal Jurnal Abdimas Mandiri Neo Teknika: Jurnal Ilmiah Teknologi EDUKA : Jurnal Pendidikan, Hukum, Dan Bisnis INTEGRITAS : Jurnal Pengabdian Revenue: Jurnal Manajemen Bisnis Islam Matan: Journal of Islam and Muslim Society Jurnal Ilmu Administrasi: Media Pengembangan Ilmu dan Praktek Administrasi JURNAL RISET AKUNTANSI TIRTAYASA Res Nullius Law Journal Jurnal Teknologi dan Riset Terapan (JATRA) Motor Bakar : Jurnal Teknik Mesin Community Development Journal: Jurnal Pengabdian Masyarakat Current : Jurnal Kajian Akuntansi dan Bisnis Terkini Jurnal Fokus Manajemen Bisnis Journal of Computer Networks, Architecture and High Performance Computing Sricommerce: Journal of Sriwijaya Community Services Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Journal Coaching Education Sports Borneo Educational Journal (Borju) ARSY : Jurnal Aplikasi Riset kepada Masyarakat Yumary: Jurnal Pengabdian kepada Masyarakat JPM: JURNAL PENGABDIAN MASYARAKAT Computational and Experimental Research in Materials and Renewable Energy (CERiMRE) Jurnal Pendidikan dan Teknologi Indonesia Jurnal Farmasi Jurnal Senopati : Sustainability, Ergonomics, Optimization, and Application of Industrial Engineering Jurnal Techno Bahari MAHESA : Malahayati Health Student Journal EDUCASIA : Jurnal Pendidikan, Pengajaran, dan Pembelajaran Journal of Economics and Business Letters Al-Kawakib Jurnal Pengabdian kepada Masyarakat Bina Darma International Journal of Applied Finance and Business Studies Jurnal Impresi Indonesia International Journal of Research in Vocational Studies (IJRVOCAS) Didaktika Religia INSANIA : Jurnal Pemikiran Alternatif Kependidikan Jurnal Ilmiah Mahasiswa Raushan Fikr Pattimura Proceeding : Conference of Science and Technology JURNAL INOVASI DAN PENGABDIAN MASYARAKAT INDONESIA Edu Society: Jurnal Pendidikan, Ilmu Sosial dan Pengabdian Kepada Masyarakat Journal of Mathematics Instruction, Social Research and Opinion QiST: Journal of Quran and Tafseer Studies Prosiding Simposium Nasional Rekayasa Aplikasi Perancangan dan Industri Tsaqofah: Jurnal Penelitian Guru Indonesia ALSYS : Jurnal Keislaman dan Ilmu Pendidikan Al Muhafidz Jurnal Karya Abdi Masyarakat Jejak: Jurnal Pendidikan Sejarah Universitas Jambi Return : Study of Management, Economic and Bussines Magna: Journal of Aconomics, Management, and Business Jurnal Teknik Sipil Biner : Jurnal Ilmiah Informatika dan Komputer Jurnal Pengabdian Kreativitas Pendidikan Mahakam (JPKPM) Jurnal Gici Jurnal Keuangan dan Bisnis MODERAT: Jurnal Ilmiah Ilmu Pemerintahan Jurnal Masyarakat Madani Indonesia Eduvest - Journal of Universal Studies JBSI: Jurnal Bahasa dan Sastra Indonesia Al-Fahmu: Jurnal Ilmu Al-Qur'an dan Tafsir TAJDID: Jurnal Ilmu Ushuluddin National Multidisciplinary Sciences Applied Accounting and Management Review Jurnal RAK (Riset Akuntansi Keuangan) Jurnal Ilmiah Multidisiplin Indonesia Jeinsa : Jurnal Ekonomi Ichsan Sidenreng Rappang Kohesi: Jurnal Sains dan Teknologi Karimah Tauhid Academic Journal Research Journal of Food and Pharmaceutical Sciences Jurnal Pengabdian Masyarakat MUALLIMUN : JURNAL KAJIAN PENDIDIKAN DAN KEGURUAN Izzatuna: Jurnal Ilmu Al-Qur'an dan Tafsir Media Hukum Indonesia (MHI) Talent: Journal of Economics and Business Jurnal Ekonomi Pertanian dan Agribisnis IPSIKOM Management Analysis Journal Journal of Innovation and Research in Agriculture El-Mu'Jam. Jurnal Kajian Al Qur'an dan Al-Hadis Jurnal Dinamika Akuntansi Jurnal Kefarmasian Indonesia Suhuf: International Journal of Islamic Studies Mein: Journal of Mechanical, Electrical & Industrial Technology Islamic Perspective on Communication and Psychology Jurnal Pemberdayaan Masyarakat dan Komunitas Jurnal Manajemen Riset Bisnis Indonesia Jurnal Keislaman Advance Sustainable Science, Engineering and Technology (ASSET) Eduprof INOVTEK Polbeng - Seri Informatika Indonesian Governance Journal : Kajian Politik-Pemerintahan Jurnal At-Tadbir: Media Hukum dan Pendidikan Dinamika Pendidikan Jurnal Tarbiyatuna Al Mudzakarah: Journal of Islamic Studies Jurnal Teknologi dan Bisnis Cerdas Indonesian Journal of Aerospace Academia Open EDUKASIA: Jurnal Penelitian Pendidikan Islam
Abdul Rohman
Jurusan Akuntansi, Fakultas Ekonomi, Universitas Diponegoro Semarang Kampus Tembalang, Semarang 50239
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Some Physico-chemical Properties of Red Fruit Oil (Pandanus Conoideus Lam) from Hexane and Chloroform Fractions Arumsari, Novita Inar; Riyanto, Sugeng; Rohman, Abdul
Journal of Food and Pharmaceutical Sciences Vol 1, No 2 (2013): J. Food Pharm. Sci (May-August)
Publisher : Fakultas Farmasi, Universitas Gadjah Mada

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (388.005 KB) | DOI: 10.14499/jfps

Abstract

As  functional  food  oil,  red  fruit  (Pandanus  conoideus  Lam)  oil  has  been  believed  by  local community  to  threat  several  degenerative  diseases  like  cancer.  Red  fruit  oil  (RFO)  has commanded high price value in Indonesian market. Therefore, the objective of the present study was to  investigate several physico-chemical properties of RFO. Some parameters of RFO  obtained  from  hexane  and  chloroform  fractions  have  been  evaluated.  Such parameters include acid value, saponification value, anisidine value, conjugated dienes and trienes as well as p-anisidine value. Besides, absorptivity coefficient, fatty acid composition, and volatile compounds were also determined. Acid value and saponification value of RFO from chloroform fraction were higher than those in RFO from hexane fraction. In addition, RFO  in hexane  fraction has  the higher  iodine and anisidine values  than  that  in chloroform fraction. Hexane  is  the  best  solvent  to  be  used  for  analysis  of  RFO,  as  indicated  by  the highest  absorptivity  coefficient  of RFO  in hexane.  The main  fatty  acid  composed  of RFO was oleic acid  followed with palmitic acid. The main volatile compound present  in RFO of hexane and chloroform fractions was 9-octadecenoic acid accounting of 41.57 % and 65.06 %, respectively.
Differentiation of Bovine and Porcine Gelatins in Soft Candy Based on Amino Acid Profiles and Chemometrics Raraswati, Mita Amalia; Triyana, Kuwat; ., Triwahyudi; Rohman, Abdul
Journal of Food and Pharmaceutical Sciences Vol 2, No 1 (2014): J. Food Pharm. Sci (January-April)
Publisher : Fakultas Farmasi, Universitas Gadjah Mada

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (497.05 KB) | DOI: 10.14499/jfps

Abstract

Gelatin is widely used in some food products, including soft candy (one of food products preferred by children). Most of the gelatin available in the market derived from pigs. Some religions like Islam and Jews prohibited their followers to consume any food products containing pig derivatives, including porcine gelatin. Therefore, it is necessary to develop some rapid and reliable methods for detection of porcine gelatin in soft candy. The purpose of this study was to differentiate and classification the gelatin sources (porcine or bovine) in soft candy based on amino acid profiles combined with chemometrics of principal component analysis (PCA). Separation and determination of amino acid was conducted by reversed-phase HPLC using a fluorescent detector, after being derivatized  with ortho-phtalaldehyde in 2-mercaptoethanol (OPA/2-MCE). Parameters of peak height percentage of each amino acids from each sample were analyzed by PCA. Based on PC1 and PC2, porcine and bovine gelatins in soft candy could be apparently distinguished.
Analytical Method Validation of Selected Organochlorine Pesticides in Fortified Rice Using Gas Chromatography with Electron Capture Detector Wardani, Mutia Kusuma; Sutriyanto, Bambang; Lukitaningsih, Endang; Rohman, Abdul
Journal of Food and Pharmaceutical Sciences Vol 2, No 1 (2014): J. Food Pharm. Sci (January-April)
Publisher : Fakultas Farmasi, Universitas Gadjah Mada

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (402.149 KB) | DOI: 10.14499/jfps

Abstract

Gas chromatography with electron capture detector (GC-ECD) has been validated for simultaneous determination of selected organochlorine pesticides namely heptachlor, endosulfan, dieldrin, dan p,p’-dichlorodiphenyltrichloroethane (p,p’-DDT) using aldrin as standard internal. Some parameters for analytical method validation were evaluated, i.e. linearity, precision, sensitivity expressed with limit of detection and limit of quantification, and recovery. GC-ECD was linear for determination of these pesticides with r values ≥ 0.99. The values of LOD obtained were 2.50, 2.97, 1.61, and 2.54 ng/mL for heptachlor, endosulphan, dieldrin, and p,p’-DDT, respectively. Furthermore, the relative standard deviation (RSD) values obtained for the assessment of analytical precision were lower than those required by Horwitz. Finally, the used GC-ECD method was accurate for determination of these organochlorine psticides in fortified rice samples which were indicated by the acceptable recovery percentages.
Application of chemometrics in combination with Fourier Transform Mid Infrared spectroscopy for authentication of avocado oil Lumakso, Fajar A.; Riyanto, Sugeng; SA, Shahrel Ahmad; Rosman, Arieff Salleh; Yusoff, Farahwahida Mohd.; Rohman, Abdul
Journal of Food and Pharmaceutical Sciences Vol 3, No 1 (2015): J. Food Pharm. Sci (January-March)
Publisher : Fakultas Farmasi, Universitas Gadjah Mada

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (513.385 KB) | DOI: 10.14499/jfps

Abstract

This recent study was carried out to develop a rapid, simple, and accurate analytical method for authenticity determination of avocado oil (AO). Fourier transform-mid infrared (FT-MIR) spectroscopy technique aided with Partial Least Square (PLS) were optimized for that purpose to binary mixtures of AO with grapeseed oil (GO) and sesame oil (SeO). The calibration models were constructed at following selected MIR region with normal spectra treatment at combination 1006-902; 1191-1091; and 1755-1654 cm-1 (GO in binary mixture with AO) and 4000-650 cm-1 for analysis of SeO in binary mixture with AO. The high value of coefficient of determination (R2) of 0.9994 with low root mean square error of calibration (RMSEC) value of 0.86 %v/v was revealed in GO quantification. Meanwhile, R2 of 0.9997 with RMSEC 0.73 %v/v were obtained for analysis of SeO in binary with AO. The given value of root mean square error of pprediction (RMSEP) during model validation were 0.52 %v/v (GO) and 0.53 %v/v (SeO), respectively. The high value of R2 and low value of RMSEC and RMSEP during calibration and validation were associated with the accuracy and precision of the used method. Keywords: avocado oil, FT-MIR spectroscopy, authentication, partial least square.
Development and validation of atomic absorption spectrometry for the determination of zink and mercury analyzer for determination of Mercury in cream cosmetics Rohman, Abdul; Wijayanti, Erni
Journal of Food and Pharmaceutical Sciences Vol 3, No 2 (2015): J. Food Pharm. Sci (April-June)
Publisher : Fakultas Farmasi, Universitas Gadjah Mada

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (367.361 KB) | DOI: 10.14499/jfps

Abstract

An atomic absorption spectrometry for the quantification of zink (Zn) and mercury analyzer  for the quantification of mercury (Hg) levels in cream cosmetic were developed and validated. The method was validated for linearity and range, precision, accuracy, limit of detection (LOD) and limit of quantification (LOQ). The standard curves were linear over the concentration of 0.1-1.2 µg/mL (Zn) and 0.05-2.0 µg/L (Hg) with coefficient of correlation (r) > 0.99. The detection limits obtained were 2.8614 µg/g sample (Zn) and 0.4749 ng/g sample. The quantification limit  obtained were 9.5281 µg/g sample (Zn) and 1.5827 ng/g sample. The relative standar deviation (RSD) values found to be 8.67 % for its intraday precision and 9.89 % for its interday precision (Zn) and 12.69 % for its intraday precision and 7.17 % for its interday precision (Hg). These RSD values are lower than those required by RSD Horwitz unction. The mean recovery percentage was 94.28 % (for Zn) and 78.65% (for Hg). These developed methods were succesfully used for determination of Zn and Hg in cream cosmetics products. Key words: mercury, zink, atomic absorption spectroscopy, mercury analyzer, cream cosmetic
Physico-chemical Properties, biological activities and authentication of cod liver oil Rohman, Abdul
Journal of Food and Pharmaceutical Sciences Vol 5, No 1 (2017): J. Food Pharm. Sci (January-April)
Publisher : Fakultas Farmasi, Universitas Gadjah Mada

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (509.563 KB) | DOI: 10.14499/jfps

Abstract

Cod liver oil (CLO), currently, has attracted public awareness and researchers as functional food oils. It is predicted that CLO will experience a great market in the fats and oils industry. CLO has been known to have several biological activities and its price is much higher (10–15 times) than common edible oils, thus CLO is subjected to adulteration with lower priced oils, therefore its authentication is highlighted in this review. This article highlighted some of the reported activities of CLO like the prevention of coronary heart disease. In addition, physico-chemical properties of CLO were also described in this review. Some analytical methods, especially spectroscopy and chromatographic based techniques along with its variation have been used for authentication of CLO from oil adulterants. FTIR spectroscopy along with multivariate calibrations have been reported to be used for authentication of CLO from animal fats and vegetable oils fruitfully. Because of its capability to separate specific components in CLO, chromatographic techniques are suitable for such authentication using specific markers. Keywords: cod liver oil, physico-chemical properties, biological activity, authentication.
Authentication of Wild Boar Meat in Meatball Formulation Using Differential Scanning Calorimetry and Chemometrics Guntarti, Any; Rohman, Abdul; Martono, Sudibyo; Yuswanto, Agustinus
Journal of Food and Pharmaceutical Sciences Vol 5, No 1 (2017): J. Food Pharm. Sci (January-April)
Publisher : Fakultas Farmasi, Universitas Gadjah Mada

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (560.177 KB) | DOI: 10.14499/jfps

Abstract

Bakso or meatball is one of the Indonesian favorite foods, commonly made from beef. This food is quite popular among Indonesian societies. Due to the high price of beef, unethical producers may adulterate beef with wild boar meat (WBM). In this study, the potential use of differential scanning calorimetry (DSC) combined with multivariate calibration was used to verify adulteration of WBM in meatball formulation. Oil extracted from WBM is characterized by significantly different cooling and heating DSC thermal profiles. The change of characteristic exothermic and endothermic event in oil with increasing crystallization, melting enthalpy and developing both process over a narrower temperature range is investigated. In this research, we developed DSC and multivariate calibration of Partial Least Square (PLS) calibration to analyze WBM in beef meatball. Meanwhile, the chemometrics of Principle Componen Analysis (PCA) is used to classify WBM and beef in the meatball. The validation model using crystalization profiles yield the coefficient of determination (R2) of 0.999 for the correlation between actual value of WBM (x-axis) and DSC predicted value (y-axis) with equation of y= 0.9999 x + 0.0027, root mean square error of cross validation (RMSECV) of 0.380%, and root mean square error of prediction (RMSEP) of 0.203%. PCA is successfully used for classification of WBM in beef meatball. DSC in combination with PLS and PCA can be an alternative technique for analysis of WBM in meatball.Key words: Differential scanning calorimetry, Wild bear meat, Crystallization profile, Melting profile, Partial least square.
Identifikasi Oksida Besi dan Pengaruh Pencucian Material Magnetik Pasir Besi Pantai Jomblom Menggunakan Metode Sonokimia Prasdiantika, Ricka; Agustin, Niyar Candra; Rohman, Abdul
Jurnal Presipitasi : Media Komunikasi dan Pengembangan Teknik Lingkungan Vol 16, No 3 (2019): November 2019
Publisher : Universitas Diponegoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (469.937 KB) | DOI: 10.14710/presipitasi.v16i3.140-151

Abstract

This study aims to prepare iron sand, determine the type of iron oxide, and determine the effect of washing iron sand with sonochemical methods. Iron sand samples were obtained from Jomblom Beach, Kendal Regency. Iron sand was separated using an external magnet to obtain magnetic material. The magnetic material obtained was washed using distilled water manually stirred and using the sonochemical method. The material was dried at 80 °C. Material characterization was carried out using X-Ray Fluorescence (XRF) to determine the elements contained in iron sand, Fourier Transform Infrared (FT-IR) Spectrophotometer to identify functional groups in iron sand, X-Ray Diffraction (XRD) to find out the crystal size and crystallinity of iron sand, and the Transmission Electron microscope (TEM) to determine the morphology of iron sand. The characterization results showed that the iron sand of Jomblom Beach contained Fe (72.28%), Ti (7.89%), Al (7.00%), and Si (7.60%). The iron oxide contained in the Jomblom Beach iron sand was dominated by magnetite (Fe3O4). Washing iron sand magnetic material using the sonochemical method increased the composition of the element Fe, increased the crystallinity of the magnetic material, prevented aggregation, and reduced the crystal size of the magnetic material. Magnetic material which was washed using the sonochemical method produced 79.47% Fe element, crystallinity 74.94%, and crystal size 52.78 nm.
PEMODELAN REGRESI BERGANDA DAN GEOGRAPHICALLY WEIGHTED REGRESSION PADA TINGKAT PENGANGGURAN TERBUKA DI JAWA TENGAH Utami, Tiani Wahyu; Rohman, Abdul; Prahutama, Alan
MEDIA STATISTIKA Vol 9, No 2 (2016): Media Statistika
Publisher : Department of Statistics, Faculty of Science and Mathematics, Universitas Diponegoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (303.285 KB) | DOI: 10.14710/medstat.9.2.133-147

Abstract

The problems in employment was the growing number of Open Unemployment Rate (OUR). The open unemployment rate is a number that indicates the number of unemployed to the 100 residents are included in the labor force. The purpose of this study is mapping the data OUR in Central Java and the suspect and identify linkages between factors that cause OUR in the District / City of Central Java in 2014. Factors that allegedly include population density (X1), Inflation (X2), the GDP value (X3), UMR Value (X4), the percentage of GDP growth rate (X5), Hope of the old school (X6), the percentage of the labor force by age (X7) and the percentage of employment (X8). Geographically Weighted Regression (GWR) is a method for modeling the response of the predictor variables, by including elements of the area (spatial) into the point-based model. This research resulted in the conclusion that the OLS regression models have poor performance because the residual variance is not homogeneous. There were no significant differences between GWR models with OLS model or in other words generally predictor variables did not affect the response variable (rate of unemployment in Central Java) spatially. However, GWR model could captured modelling in each region. Keywords: multiple linear regression, geographiically weighted regression, open unemployement rate in Central Java.
PENGARUH DIVERSIFIKASI INDUSTRI, GEOGRAFIS, DAN MEKANISME CORPORATE GOVERNANCE TERHADAP MANAJEMEN LABA Arintasari, Okky Widya; Rohman, Abdul
Diponegoro Journal of Accounting Volume 4, Nomor 3, Tahun 2015
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (541.078 KB)

Abstract

The purpose of this study was to examine the influence of industrial diversification, geographic diversification,and corporate governance mechanisms toward earnings management. This research is the development of a research conducted by El Mehdi and Seboui (2011), the difference there is in addition a variable corporate governance mechanism, research samples, and measurement. Earnings management as the dependent variable measured by discretionary accruals use Modified Jones model (1995) and the independent variable are Industrial and geographic diversification are measured by the number of firms geographic and industrial segments, and corporate governance mechanisms are proxied by institusional ownership, managerial ownership, proportion of independent commissioner and audit comittee independence. This study using secondary data from annual reports and financial report. Population of this research was all companies listed in Indonesia Stock Exchange (ISX) 2011-2013. Sample of this research was all manufacturing company which listed in Indonesia Stock Exchange (ISX) 2011-2013. The study sample consisted of 47 total samples and 141 observations of the manufacturing company's financial statements. Tool the analysis in this study is multiple linear regression. Statistic program in this study used SPSS 20.The result of this research showed that institusional ownership, managerial ownership, and one control variable that is profitability have significant influence in earnings management. While, industrial and geographic diversification, proportion of independent commissioner, audit committee independence, and other control variable that is leverage have no significant influence to earning management. Implication of this research showed that industrial diversification, geographic diversification, and corporate governance mechanism have less effect on earnings management practices.
Co-Authors -, Sutriyanto Abda Abda Abdillah, David Fahmi Abdul Aziz Abdul Ghofar Abdul Majid Abdul Rahman Abdullah Abdullah Abdullah Zainur Rouf Abner Hamonangan, Jefri Abu Bakar, Nor Kartini Achlami HS., MA. Achmad Fudholi Achmad Hidayatullah, Achmad Achmad Tarmizi Achmad Wildan Kurniawan, Achmad Wildan Ade Pratama Adhistya Rizky Bestari Agung Endro Nugroho Agung, RM. Hasbi Pratama Arya Agus Wiyono Agustin, Niyar Candra Agustina Styawan, Anita Agustinus Yuswanto, Agustinus Ahmad Ahmad Ahmad Kholil Ahmad Muthohar Ahmad Nurkhin Ahmad Saifulloh Ahmad Tafsir, Ahmad Ahmad Taufiq AIDA SYARIF Akbar, Muhammad Robbani Akbar, Tarmizi Akmala, Shafira Alan Prahutama Ali Djamhuri Ali Maksum Ali Murtadho Aliem Sudjatmiko ALMonawer, Faisal Hamad Ambo' Dalle, Abd. Rahman Amdi Noviwijaya Amin Amin Amin Ana Mufarida, Nely Ana Tsalitsatun Ni'mah Andi Suhendi Andri Prisda Tyaka Andria Arisal, Andria Andrianto, Usman Andryani, Putu Cisya Anggita Rosiana Putri Anggra, Fiveriati Anggraini, Lala Anggriani, Firhani Anief Rufiyanto Antariksih, Daisy Dwijati Kumala Ratna Anthony, Aurelia Rayhandita Anwar Hartanto, Mastu Any Guntarti Arbain Arbain, Arbain Archanti, Amelia Rachma Arianto, Fery Arief Aditya, Satria Arief Nurrochmad Arieff Salleh Rosman Arifton, Arifton Arini, Rien Larasati Ariwiyono, Nopem Ariyanto Setyawan ASPAHANI ., ASPAHANI Astuti, Rini Widya Astutik, Endang Puji Audi, Moch. Julian Rizqy Auliasari, Yasmin Awidarta, Kevin Azizah, Ansatul Bahari, Fadhil Achmad Agus Bali Geroda , Godefridus Bali Geroda, Godefridus Bambang Antoko Bambang Setiadi Bin Cecep Mustopa, Rodhi Hakiki Bisono, Widyatmaja Wendra Brantasari, Mahkamah Briliany, Ghina Khoirunisa Budi Haryanto Budiman, Anton Indra Burhanuddin Burhanuddin Butlam, Qoree Cahyaningrum Giyanto, Sinta Cahyaningrum, Safira Candra, Riki Candri Candri Chairul Anam, Chairul Chandrawati, Titi Chrisnawati, Venny Christian Wiradendi Wolor Churrahman, Taufik Dachriyanus Dachriyanus Daniel Happy Putra Daspar Daspar Dedi Kuswandi Dedi Rahman Nur Defriono , Ilham Deik, Mohammad Dewi, Suryani Kurnia Diah, Yuliansyah M Dian Alan Setiawan Dias Indrasti Didit Haryadi Dikha Anugrah Dinafa, Aya Sofia Dinar, Dinar Djoko Santosa Djoko Susanto Djoko Wahyono Doddy Aditya Purnomo Dwinta Mulyanti Dyah Ayu Widyastuti Dzul Rachman, Dzul Edi Mulyadi Edi Pramono Efriandy, Iwan Eko, Rochmad Ela Sartika Ela Suryani Elfayang Rizky Ayu Puspitasari, Elfayang Rizky Elis Puspitasari Ely Trianasari Endang Lukitaningsih Endro Unugroho, Agung Ermadiani, Ermadiani Erni Wijayanti, Erni Fa'atin, Salmah Fabian Fadhly Jambak Fachrurrozie Fahrur Rozi Fajar A. Lumakso, Fajar A. Fajran, Muhammad Faleh Setia Budi Farahwahida Mohd. Yusoff Farisya Nurhaeni Fariz Farrih Izadi Farma Pasaribu, Indah Fatah Syukur, Fatah Fatma, Diniyatul Fatmawati, Fastri Fauzan Prasetia, Irsyad Febryan Maula, Ince Suil Fernandez, Ceferino Carrera Fernando, David Fikri, Muhammad Dhiaul Firdousi, Muhammad Anwar Friska, Friska Geroda, Godefridus Bali Gustav Qhadafi, Muhammad Leonard Hadi Pramono Hanifah, Risti Hanifah Hardiko, Nova Dwi Harhab, Khalik Fazarin Harini, Cicik Haris Abizar, Haris Harja, Sri Lestari Hartono Hartono HARTONO, SOETANTO Haryanda, Feren Hasan Mukhibad Hasanah, Nurul Azizah Hasanudin, Agus Ismaya Hasanudin, Maulana Hayati, Eni Nur Hazyimara, Karunia Hendra Wahyudi, Agus Heni Noviarita Heni Rizqiati Heriyadi, Akhmad Heru Sasongko Hidayat, Syafira Kamilatul Hiping, Maria Goretti Adella Kornelia Yulianti Huda, Ulul Husnul Khotimah I Dewa Ayu Intan Pradnyadari, I Dewa Ayu Intan Ika Sasti Ferina, Ika Sasti Ilham Basri K Ilham Kurniawan Ilhamsyah Putra, M. Alfan Ilma, Alfadlilah Ilmi, Wafi Bahrul Iman Sunendar Indu Prasetya Ning Rahayu Irnawati Irnawati Isda, Raiyyan Rahmi Iskandar Iskandar Ismail I, Ismail Iswahyudi Joko Suprayitno Jaka Isgiyarta Jaka Suwita Jang, Young Pyo Jejen Hendar Kanom, Kanom Kesuma, Nilam Khafidoh, Khafidoh Khairul Muzaka Khamisah, Nur Khanifah Khanifah Khoirul Muhtadin Khotiah, Titik Kornelia Yulianti Hiping , Maria Goretti Adella Kosjoko Kosjoko Kurnia M, Fakhruddin Kurniasih, Esy Kurniawan, Aszhari Kurniawan, Edi - KURNIAWAN, FAROHAJI Kusbandhono, Erryk Kusuma, Amir Reza Kusumadewi, Awal P. Kusumaningrum, Permata Kusumoaji, Danartomo Kuwat Triyana Laela Hayu Nurani Langgeng Budianto Lestari, Tri Lukitadi, Projek Priyonggo Sumangun Lukmanul Hakim M. Kholid Muslih M. Sali, Jakariah Maftuchach, Viniyati Majid, Muhammad Syahdan Manggo, Tasya Faradillah Margaliu, Muhammad Fikrinala Margi Kurnianingsih Marlyn Dian Laksitorini, Marlyn Dian Maryati, Yeti Sri Maryuni, Yuni Mastrianto, Agus Maulidha, Annisa Salma MG. Adella kornelia Yulianti. H Milwan, Milwan Mintarti Mintarti, Mintarti Mita Amalia Raraswati MMSI Irfan ,S. Kom Moh. Isom Mudin Moh. Yardho Mohamad Da'i Mohammad Muslih Moza Dela Fudika, Moza Dela Mubaroka, Barikli Muh.Haikal Dwi Atabik Muhammad Ali Muhammad Irfan Muhammad Rizki Kurniawan, Muhammad Rizki Muhtamiroh, Siti - Muksin MUNASIB MUNASIB, MUNASIB Muntohir, M. Musmuallim Muthohar, Ahmad - Muthoifin Mutia Kusuma Wardani Muttaqien, Ghazi Abdullah Muttaqin, Fasial Muzaka, Khairul Nadhira, Hafifah Hasya Nadiah, Nurul Nancy Dewi Yuliana Nanda Saifullah Sulaiman, Teuku Nandi Nandi, Nandi Nareswari, Ardhia Devitha Nawwaruddin, Hazza Hammam Nawwaruddin, Hazza' Hammam Ngurah Agung Dewantara Putra, I Gusti Ningrum, Karina Primatyas Noor Asyik Nova, Yuzon Sutrirubiyanto Novan Adi Setyawan Novichasar, Suamanda Ika Nur Rifa Da’i, Rahmat Adi Nur'aini, Mutiara Shafa Nurcahyani, Novi Nurfitria Ningsih Nurhasanah Nurhasanah Nurlaela NURLAELA NURLAELA Nurniswati Nurniswati Nurul Chasanah Nurul Hidayati Nurullah, Asfeni Okky Widya Arintasari, Okky Widya Oktapiani, Putri Eriana Oktavia, Bella Rafti Oloan, Achdri Oruw, Arikus Palahudin Palma, Miguel Pane, Widi Syahtia Paramitha, Sandey Tantra Pasaribu, Indah Farma Patmawati Patmawati, Patmawati Permadi, Niki Veranda Agil Permana, Dede Permatasari, Lina Pitaloka, Nirwana Asri Diah Pramesti, Desta Wulandari Pranata, Sofyan Puji Pranowo, Widhi Prasetya, IGNA Satria Prasetyo, Dwi Wahyu Pratama, Jodi Setya Preacyllia, Abellinda Prihadi, Kususanto Ditto Priya Haresmita, Perdana Prof. Dr. I Wayan Rasna,M.Pd . Pujaroh, Siti Puji Harto Purnomo, Doddy Aditya Purwanto Putra, Riki Candra Putri Nur Anggraini Putri, Jeficca Fania Putriyandari , Rofily Raharjo Raharjo Rahayu, Novelita Rahman, Anisa Rahman, Julia Fatia Rahman, Ryan Arief Rahmawati, Renita Rahmawati, Wahidah RAMADHAN, NURMAN Ramadhan, Yandy Efrianna Ramdany, Ramdany Ratieh Widhiastuti Ratna Asmah Susidarti Ratno Agriyanto Rendy Cahyo Hadiwijaya Retno Murwanti Riano Roy Purnaditya, Riano Ricka Prasdiantika Ridwan, Inayatilah Rindanigsih, Ida Risdiani, Risdiani Rizky, Lutvia Dian Alvanda Rochcham, Muhammad Rochmawati Daud, Rochmawati Rofily Putriyandari, Rofily Rohamini, Robi Rohmah , Annisa Rohmah, Annisa Rohmat Mujahid, Rohmat Rojikun, Ahmad Ronny Martien Rony, Zahara Tussoleha RUHIYAT, ABDURRASYID Rulianto, Jangka Rumanian, Tigran Rumiyati Rumiyati, Rumiyati Rusdianasari Rusdianasari Ruslie, Caroline Rustiana, Mega Rusydah, Muthia Kautsar safitri, Lis Saifuddin, M. Sanjaya, Ucta Pradema Santoso, Emie Saragih, Andreas Cahya U.R.P. Sari Lestari Sari, Miftiana Nugraha Sari, Yuliana Indah Saripudin Saripudin Sariyatun Sariyatun Satrio Yudho Widiantoro Selamet Riyadi Selvi Setiawan, Puguh Aji Hari Setiyawan, Indra Budi Setyaningsih, Widiastuti Shahrel Ahmad SA Sharon Eunike Lario, Claresta Shorea Helminasari Sihombing, Melina Yosephine Siregar, Addinulsyah Siti Aisiyah Siti Muhtamiroh, Siti Siti Setianingsih Sofha, Nurhaliza Maridha Soleha, Renita Solikhun Arifin Sonia Sophian, Alfi Sosidah Sosidah, Sosidah So’im, Subagio Sri Mujiyono Sri Rahayu, Ninik Sri Rokhlinasari Srifariyati, Srifariyati Stiawan, Romi Adetio Styawan, Anita A. Suara, Mahyar Subagus Wahyuono Subhan Sudibyo Martono Sufiati Bintanah Sugeng Riyanto Sukaena, Sukaena Sukandar, Aan Sulastri, Meti Sumasaputra, Hendry Pramudipta Sumiran, Sumiran Suntoro, Adib Fattah Suranto, Wawan Surya Raharja Suryaningsih, Maria Sutinah, Cucu Suyono Suyono Syahril Syahtia Pane, Widi Syamsudin Syamsudin Syarifuddin Syarifuddin Syifauddin, Muhammad Syifauddin, Muhammad - Tarmedi, Emed Taufiq, Wildan Taufiqurrahman Taufiqurrahman Tedjo Sukmono Tiani Wahyu Utami Tito Anantyo Hartono, Tito Tri Hastono Tri Jatmiko Wahyu Prabowo, Tri Jatmiko Wahyu Tri Lestari Tri Rini Nuringtyas Trimelawati, Reni Triwahyudi . Tuti Suartini Ubaidillah Ubaidillah Ubaidillah Ulfah, Indriana Utik Bidayati, Utik Vendra, Chiesa Krisnaya Verina, Dhea Chandra Wahib, Moh Faris Nur Wahid, M Abdul Wahyudi Wahyudi Wahyudin Wahyudin Wana, Desty Wardah Suweleh, Wardah wati, Eliya Wibisono, Bagas Wibowo, Tubagus Umar Syarif Had Widya Parimita, Widya Widyaningrum, Diptya Wildana Wargadinata Windarsih, Anjar Yaakob B. Che Man Yane Regiyana, Yane yanto, Adi Yap, Helen Yeusy, Rachel Yoga Bayu Adi Yuliana Noor Setiawati Ulvie Yunus, Badruzaman Yunus, Meila Filhasni Zarkasyi , Amal Fathullah Zubaydah, Wa Ode Sitti Zulaiha, Eni