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All Journal Jurnal Pengolahan Hasil Perikanan Indonesia Eksergi: Chemical Engineering Journal WIDYATAMA HIGEIA (Journal of Public Health Research and Development) JPBIO (Jurnal Pendidikan Biologi) Jurnal Teknologi Hasil Pertanian PRIMA: Journal of Community Empowering and Services Spizaetus: Jurnal Biologi dan Pendidikan Biologi AgriHealth: Journal of Agri-food, Nutrition and Public Health Fruitset Sains : Jurnal Pertanian Agroteknologi Jurnal PkM MIFTEK Jurnal Kreativitas dan Inovasi (Jurnal Kreanova) JAPI: Jurnal Akses Pengabdian Indonesia AL-KHAZINI: JURNAL PENDIDIKAN FISIKA PPSDP International Journal of Education TABELLIUS Jati Emas (Jurnal Aplikasi Teknik dan Pengabdian Masyarakat)
Siswanti Siswanti
Program Studi Teknik Kimia, FTI,UPN “Veteran” Yogyakarta Jl. SWK 104 (Lingkar Utara), Condongcatur, Yogyakarta 55283
Religion Agriculture, Biological Sciences & Forestry Humanities Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Control & Systems Engineering Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Mathematics Nursing Physics Public Health Social Sciences Other

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A Case Study of Tax Avoidance in Food and Beverage Companies from the Aspects of Corporate Social Responsibility and Company Size: Studi Kasus Penghindaran Pajak Pada Perusahaan Pangan dan Minuman Dari Aspek Corporate Social Responsibility dan Ukuran Perusahaan Siswanti, Siswanti; Wahyudi, Untung; Hasan, Khojanah
JATI EMAS (Jurnal Aplikasi Teknik dan Pengabdian Masyarakat) Vol. 10 No. 2 (2026): Jati Emas (Jurnal Aplikasi Teknik dan Pengabdian Masyarakat)
Publisher : DPD Jatim Perkumpulan Dosen Indonesia Semesta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36339/je.v10i2.525

Abstract

This case study aims to analyze the influence of corporate social responsibility (CSR) and company size on tax avoidance in food and beverage manufacturing companies listed on the Indonesia Stock Exchange for the 2020–2023 period. The study was conducted using a quantitative approach with secondary data. The data sample consisted of 148 companies selected using a purposive sampling method. Data were analyzed using descriptive analysis, multiple linear regression, and panel data regression supported by classical assumption tests, multicollinearity tests, and heteroscedasticity tests using EViews 10 software. The results of the study indicate that CSR and company size simultaneously have a significant effect on tax avoidance. Partially, CSR has a negative effect on tax avoidance, while company size has a positive effect on tax avoidance. These findings emphasize the importance of integration between CSR and fiscal compliance in corporate governance practices. These results can be applied as a basis for formulating strategies to improve corporate integrity and accountability in supporting the national tax system.
KARAKTERISTIK KIMIA, FISIK DAN TINGKAT KESUKAAN PANELIS PADA SNACK BAR TEPUNG EDAMAME (Glycine max (L.) Merr.) DAN TEPUNG KACANG HIJAU (Vigna radiata) DENGAN PENAMBAHAN FLAKES TALAS (Colocasia esculenta) Kurniawan, Leonardo Kevin; Ishartani, Dwi; Siswanti, Siswanti
Jurnal Teknologi Hasil Pertanian Vol 13, No 1 (2020): Februari
Publisher : Universitas Sebelas Maret (UNS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (419.205 KB) | DOI: 10.20961/jthp.v13i1.36096

Abstract

KAJIAN SIFAT SENSORIS, FISIK DAN KIMIA POUND CAKE SUBSTITUSI TEPUNG LABU KUNING (Cucurbita moschata) TERMODIFIKASI ASAM ASETAT Mayasari, Anastasia; Ishartani, Dwi; Siswanti, Siswanti
Jurnal Teknologi Hasil Pertanian Vol 10, No 1 (2017)
Publisher : Universitas Sebelas Maret (UNS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (578.201 KB) | DOI: 10.20961/jthp.v10i1.19158

Abstract

This research aimed to find out sensory, physical and chemical characteristics of pound cake substituted by acetic acid modified pumpkin flour. In this research, sensory characteristics of pumpkin studied included color, taste, texture and overall parameters. Physical characteristics included water level, β-carotene level, and coarse fiber level.  The result of research showed that pound cake substituted by acetic acid modified pumpkin flour affected the sensory (color, taste, texture and overall) characteristics. Pound cake with acetic acid modified pumpkin flour substitution of 20% was preferred to the one with other substitution. The use of acetic acid modified pumpkin flour improved yellow color intensity, hardness (Fmax) but lowered expandability of pound cake, increased water level, β-carotene level and coarse fiber level of pound cake.
KARAKTERISTIK BROWNIS COKELAT KUKUS BERBAHAN DASAR PATI GARUT DENGAN SUBTITUSI PARSIAL TEPUNG JEWAWUT Muhammad, Dimas Rahadian Aji; Sasti, Tabita Gita; Siswanti, Siswanti; Anandito, R. Baskara Katri
Jurnal Teknologi Hasil Pertanian Vol 12, No 2 (2019): Agustus
Publisher : Universitas Sebelas Maret (UNS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (657.54 KB) | DOI: 10.20961/jthp.v12i1.36184

Abstract

Tujuan penelitian ini adalah untuk mengetahui karakteristik sensoris, fisik, dan gizi brownies cokelat kukus berbahan dasar pati garut dengan subtitusi tepung jewawut (25%, 50%, 75%). Produk yang mempumyai nilai tertinggi dalam uji kesukaan konsumen adalah brownis cokelat kukus yang dibuat dari pati garut dan tepung jewawut dengan perbandingan 50:50. Oleh karena itu, sampel ini selanjutnya dipilih untuk digunakan dalam penelitian tahap selanjutnya. Sampel brownis cokela terpilih mempunyai kadar air 28,2%, kadar abu 1,8%, kadar protein 8,7%, kadar lemak 21,6%, kadar karbohidrat 77,1%, dan serat pangan 3,1%. Brownis cokelat kukus dengan subtitusi 50% tepung jewawut memberikan kontribusi sebesar 10% dari total kebutuhan sehari serat pangan golongan anak usia 5-6 tahun, sehingga dapat dipertimbangkan sebagai makanan sumber serat bagi kelompok konsumen anak-anak pada rentang usia tersebut.
KAJIAN VARIASI KONSENTRASI CMC (CARBOXYL METHYL CELLULOSE) TERHADAP KARAKTERISTIK SENSORIS, FISIK DAN KIMIA SELAI UMBI BIT (Beta vulgaris L.) DENGAN PENAMBAHAN EKSTRAK KAYU MANIS (Cinnamomum sp.) Wardani, Ridya; Kawiji, Kawiji; Siswanti, Siswanti
Jurnal Teknologi Hasil Pertanian Vol 11, No 1 (2018): Februari
Publisher : Universitas Sebelas Maret (UNS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (290.571 KB) | DOI: 10.20961/jthp.v11i1.29088

Abstract

This research aims to determine the effect of CMC (Carboxyl Methyl Cellulose) concentration on the sensory, physical and chemical properties of beetroot jam (Beta vulgaris L.) cinnamon extract. This research used Completely Randomized Design (RAL) with 1 factor and 4 treatment variation. The results showed that the variation of CMC concentration given on beetroot jam has an effect on the sensory characteristics of color parameters, total dissolved solids, viscosity, water content, water activity and antioxidant activity. The preferred formulation of the panelis is beetroot jam with 1% and 1.5% CMC concentration. The total value of total soluble solids on the beetroot jam with the addition of 1% CMC of 42.54oBrix and CMC 1.5% of 50.73oBrix. The value  viscosity addition of CMC concentration 1% and 1.5% respectively amounted 9774,68 cP and 9858,1 cP. The value of water content with 1% addition of CMC is 46,81% and addition of CMC 1,5% is 51,57%. The activity of water on the beetroot jam with the addition of 1% CMC concentration is 0.88 and CMC 1.5% is 0.92. In testing of antioxidant activity of beetroot jam with addition of CMC1% and CMC 1,5% respectively 52,48% and 55,45%.
PEMANFAATAN DAGING DAN TULANG IKAN KEMBUNG (Rastrelliger kanagurta) DALAM PEMBUATAN CAMILAN STIK Siswanti, Siswanti; Agnesia, Priscilla Yolanda; Katri A, R. Baskara
Jurnal Teknologi Hasil Pertanian Vol 10, No 1 (2017)
Publisher : Universitas Sebelas Maret (UNS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (317.453 KB) | DOI: 10.20961/jthp.v10i1.17492

Abstract

Snack stick is food in the form of thin slices and long flat-shaped that made of wheat flour, tapioca, fat, eggs, and water and then fried with oil and have a savory flavor and crunchy texture. The addition of fish in snack sticks product intended to increase the nutritional value of the snacks. Mackerel (Rastrelliger kanagurta) was chosen because it has a good nutrient for the body, one of them protein and calcium, it taste good and tasty, and the price are cheap. This study aim to determine the acceptance of panelist on sensory characteristics (color, aroma, flavor, texture and overall) snack stick with materials variation of mackerel and determine the influence of material variation mackerel to the chemical characteristic (moisture, ash, fat, protein, carbohydrate and calcium). The experimental design used was Completely Randomized Design (CDR) consisting of one factor material variation of mackerel. Stick used material variation of meat, bones, and whole mackerel. The results showed that the used of whole mackerel stick sensory (color, taste, and overall) aspect preffered by most panelist. Fish meat stick favored in texture and bones stick frowned upon in the aspects of the aroma. For the chemical characteristic of the fish meat stick has a value of moisture, ash, fat, protein, carbohydrates and calcium are 2.80%; 2.48%; 28.16%; 12.30%; 54.30%; and 0.03%. A fishbone stick in a row of 2.60%; 5.52%; 36.11%; 8.52%; 47.23%; and 0.68%. A whole  fish stick are 2.72%; 3.07%; 31.24%; 9.88%; 53.09%; and 0.15%.
PENGARUH SUBSTITUSI TEPUNG SORGUM TERHADAP KARAKTERISTIK KIMIA, FISIKA, DAN ORGANOLEPTIK COOKIES DENGAN ALPUKAT SEBAGAI SUBSTITUSI LEMAK Syifahaque, An-Nida; Siswanti, Siswanti; Atmaka, Windi
Jurnal Teknologi Hasil Pertanian Vol 15, No 2 (2022): Agustus
Publisher : Universitas Sebelas Maret (UNS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/jthp.v15i2.57912

Abstract

Cookies are one of the most popular snacks. In order to reduce imports of wheat, an alternative that can be done is replacing wheat flour with sorghum flour, a food that can be produced in Indonesia and have a function close to wheat. Sorghum flour is expected to increase the nutritional and functional value of cookies. To reduce the health risks of saturated fat in cookies, butter is substituted with avocado which contains unsaturated fat and has similar characteristics to butter. The aim of this study was to determine the influence of sorghum flour substitution to chemical, physical, and organoleptic characteristic of cookies, and to know the best cookie formulation. This study used a completely randomized design (CRD) with one factor that is variation in sorghum flour substitution. The formula is using 50% butter : 50% avocado with ratio of wheat flour and sorghum flour 5:0 (w/w); 4:1 (w/w); 3:2 (w/w); 2:3 (w/w); 1:4 (w/w). The data were analyzed using one way Anova and if it showed a significant difference, a further test was carried out with DMRT at α=5%. Cookies with the best and most preferred formula is cookies with ratio of wheat flour:sorghum flour 2:3 (w/w) that have chemical characteristics including water content 11.6%, ash content 2.44%, protein content 5.97%, fat content 13.87%, carbohydrate content 77.60%, total calories 4.38 kcal/g, antioxidant activity 50.24%; physical characteristics including hardness 157.23 N and spread ratio 4.60.
KINETIKA PENGERINGAN TEMU HITAM (Curcuma aeruginosa Roxb.) MENGGUNAKAN CABINET DRYER DENGAN PERLAKUAN PENDAHULUAN BLANCHING Sujarwo, Baskoro Aji; Amanto, Bambang Sigit; Siswanti, Siswanti
Jurnal Teknologi Hasil Pertanian Vol 8, No 1 (2015)
Publisher : Universitas Sebelas Maret (UNS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (453.734 KB) | DOI: 10.20961/jthp.v0i0.12788

Abstract

Temu Hitam (Curcuma aeruginosa Roxb.) merupakan salah satu tanaman herbal yang memiliki banyak khasiat. Tujuan dari penelitian ini untuk mengetahui proses pendahuluan berupa blanching dan juga penggunaan variasi suhu pengering dapat berpengaruh terhadap kinetika pengeringan, kualitas mutu produk simplisia temuhitam dan juga efisiensi alat pengering cabinet dryer. Dari penelitian ini diketahui bahwa perlakuan suhu dan perlakuan pendahuluan blanching terhadap simplisia Temu hitam berpengaruh terhadap kinetika pengeringan. Hasil menunjukkan bahwa semakin tinggi suhu pengeringan maka semakin cepat juga pengeringan berlangsungsampai dengan batas kadar air aman produk simplisia yaitu ≤ 10%. Kualitas mutu produk simplisia temu hitam menunjukkan bahwa penggunaan masing – masing suhu telah memenuhi standar kadar air maksimum simplisia. Untuk kadar kurkumin terbaik sebesar 8,48 % pada penggunaan suhu pengering 50C hal ini menunjukkanpenggunaan suhu tinggi pada proses pengeringan dapat mempengaruhi kandungan kurkumin dalam temu hitam. Kata kunci : Temu Hitam, Blanching, Kurkumin, Kinetika Pengeringan, cabinet dryer
Karakteristik Snack Bar Substitusi Tepung Garut dan Tepung Kedelai sebagai Alternatif Produk Penderita Autisme Lestari, Dea Saskya Eka Puji; Siswanti, Siswanti; Anandito, Raden Baskara Katri
Jurnal Teknologi Hasil Pertanian Vol 18, No 1 (2025): Februari
Publisher : Universitas Sebelas Maret (UNS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/jthp.v18i1.81289

Abstract

Autism is a brain development disorder that is often found in children. Autism patients experience digestive disorders because the body is unable to digest protein, especially gluten and casein. Behavior improvement can be through Casein Free Gluten Free (CFGF) diet therapy. The CFGF diet is a biometic therapy in the form of regulating nutritional patterns by not consuming foods from cow's milk and wheat. Diet must be considered for autism patients because there are certain dietary restrictions. Snacks are one of the foods that children like. Snacks that are often found are bakery products. An alternative product development could be a snack food formulated in the form of a snack bar. Arrowroot flour has the potential to be used as a snack bar product because of its high digestibility (84.35%). Soybeans act as a binder in snack bars. Yellow sweet potato produces flakes with a sweet and crunchy taste. The research aims to determine the effect of variations in the substitution of arrowroot flour and soybean flour on chemical (moisture content and protein profile), physical (texture and color), and sensory (color, aroma, taste, texture and overall) characteristics as well as the best snack bar formula. The research used a one-factor Completely Randomized Design (CRD) with variations in the substitution of arrowroot flour and soybean flour. Based on the research results, the substitution of arrowroot flour and soybean flour significantly reduced the color of L* and increased the texture of the snack bar. The water content of the snack bar increased with the addition of soybean flour substitution. In terms of sensory characteristics, composite flour substitution significantly affected the panelists' level of preference for color, taste, texture, and overall parameters. The de garmo method calculation obtained the best formula: sample F1 (90% arrowroot flour and 10% soy flour).
PENGGUNAAN DAGING DAN TULANG IKAN BANDENG (Chanos chanos) PADA STIK IKAN SEBAGAI MAKANAN RINGAN BERKALSIUM DAN BERPROTEIN TINGGI Fitri, Amiza; Anandito, R. Baskara Katri; Siswanti, Siswanti
Jurnal Teknologi Hasil Pertanian Vol 9, No 2 (2016)
Publisher : Universitas Sebelas Maret (UNS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (334.681 KB) | DOI: 10.20961/jthp.v9i2.17468

Abstract

Milkfish (Chanos Chanos) was favored by many people and become one of the featured Fisheriescommodity. Processed fish product is very limited, especially, in the food industry as snack. Utilization of fishless than optimal because most only use meat and the bones is a waste. Bones milkfish is rich of mineral,especially calcium. Utilization of meat and bone fish is to optimize the utilization of fish on snack to improve thenutritional value. The experimental design use a complete randomized design (CRD) with one factors, namelythe use of three types of raw material milkfish include: meat milkfish, waste bones and whole milkfish. Step ofthis study were divided into two stages, the first stage is the stage of making a snack of fish sticks with differentbase materials, while the second step was to determine the chemical characteristics and the parameters werethe content of calcium, protein, fat, water, ash, carbohydrate and hedonic test. The whole part of milkfish, fishmeat, bones and head of milkfish was used as raw material on making sticks which was given effect onsuccessively increasing the content of protein and calcium. The chemical characteristic of the fish meat stickwas 23.89% of moisture content; 1.15% of ash content; 20.86% of fat content; 13.08% of protein content;61.030% of carbohydrates content; and 0.02% of calcium content. A fish bone stick in a row of 3.90%; 3.60%;24.18%; 8.99%; 59.16%; and 0.038%. A whole fish stick by 2.81%; 2.12%; 24.81%; 9.43%; 61.11%; and0.1923%. Due to the result of sensory evaluation on sticks hedonic scale of the whole fish sticks product werethe most preferred by panelist.
Co-Authors A. Intan Niken Tari Agnesia, Priscilla Yolanda Alfadila, Rauda Ali Djamhuri Anandito, Baskara Katri Anandito, Raden Baskara Katri Anggraita, Dwi Asri Nursiwi, Asri Atik, Setiawan Aunillah, Nadiya Fistianati Bambang Sigit Amanto, Bambang Sigit Chaerunisa, Adinda Delinda, Monika Vania Destian Hargo Saputro, Destian Hargo Dimas Rahadian Aji Muhammad, Dimas Rahadian Aji Dopinsa, Rexyvo Yurist Kusuma Dwi Ishartani Dyah Widowati Ediyarsari, Puput Efa Nugroho Eliza Eliza Esti Widowati, Esti Fathir, Mirza Faujiah, Aeni Fitri, Amiza Gumilar, Febri Gumilar, Gugum Rahmat Gusti Fauza, Gusti Hamidah, Ucu Siti Hawari, Muhammad Zulfan Ilmayasa, Muhammad Qalam Imawan, Moh Luthfi Jami, Hikmatu Juvinal, Joel Garcia Katri A, R. Baskara Kawiji Kawiji Khoer, Miftahul Khojanah Hasan, Khojanah Kurniawan, Junjung Agung Kurniawan, Leonardo Kevin Kusumo, Dewi Tri Laily, Linuria Asra Lestari, Dea Saskya Eka Puji Lestari, Putri Zakiyah M.A Martina Andriani, M.A Martina Mayasari, Anastasia Melda Suhita, Byba Muspiana, Ana Nisa, Alfiana Ainun Norma Eralita Nugeraha, Reksya Adi Nur Her Riyadi Parnanto Nur Kusuma Dewi Nuraeni, Noni Nur’aini, Arina Oktafiana, Afifah Hasna Prasetyo, Habib Achmad Putra, Aditia Pratama Putri, Yobellya R. Baskara Katri Anandito Rafli, Sultan Rahayu, Asri Nurjati Ramadhana, Alfin Ramdani, Hadi Sa’ban Riyanto, Rival Rofandi Hartanto Roulina, Fenny Saputri, Luthfi Hanum Sari, Shindia Fatika Sasti, Tabita Gita Sefrienda, Ardiba Rakhmi Setyaningrum Ariviani Sri Hartati Sri Rosepda Sebayang, Sri Rosepda Suci, Cahyani Wulan Sujarwo, Baskoro Aji Suparjono Suparjono Syifahaque, An-Nida Taofik, Fahmi Moh. Tirtasari , Ni Luh Tirtasari, Ni Luh Utami, Annisa Novanda Maharani Wahyu Widyaningsih Wahyudi, Untung Wardani, Ridya Widowati , Dyah Wijayantiningrum, Tutuk Windi Atmaka, Windi Wiwik Handayani Yogaswara, Dendi Yuly Peristiowati Yuni Wijayanti