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PENGARUH MODAL INTELEKTUAL TERHADAP KINERJA KEUANGAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA Aninditya1, Meisa Sartika; Dwi Nugroho, Sigit Wibowo; Sunarko, Bambang
Soedirman Economics Education Journal Vol 4 No 1 (2022)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/seej.v4i1.5642

Abstract

Penelitian ini bertujuan untuk menguji pengaruh Intellectual Capital terhadap kinerja keuangan. Variabel independen yang digunakan dalam penelitian ini yaitu komponen dari modal intelektual diantaranya Human Capital Efficiency (HCE), Structural Capital Efficiency (SCE), Capital Employed Efficiency (CEE). Variabel dependennya yaitu kinerja keuangan yang diproksikan menggunakan Return On Assets (ROA) dan Return On Equity (ROE) serta variabel kontrol menggunakan leverage dan ukuran perusahaan. Populasi dalam penelitian ini yaitu perusahaan manufaktur sub sektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia pada tahun 2018-2020. Teknik pengambilan sampel yang digunakan adalah purposive sampling dengan sampel yang diperoleh sebanyak 22 perusahaan. Untuk analisis data menggunakan uji asumsi klasik, uji deksriptif, uji regresi data panel, uji determinasi, uji f, uji t. Berdasarkan hasil penelitian menunjukkan bahwa variabel HCE dan CEE berpengaruh positif dan signifikan terhadap ROA, sedangkan variabel SCE berpengaruh negatif dan tidak signfikan terhadap ROA pada perusahaan manufaktur sub sektor makanan dan minuman periode 2018-2020. HCE dan CEE berpengaruh positif dan signifikan terhadap ROE. Sedangkan SCE berpengaruh positif dan tidak signifikan terhadap ROE pada perusahaan manufaktur sub sektor makanan dan minuman periode 2018-2020. Implikasi dan kesimpulan di atas yaitu memberikan sudut pandang baru bagi perusahaan manufaktur sub sektor makanan dan minuman untuk dapat mengelola pemanfaatan aset tidak berwujud berupa intellectual capital, kinerja keuangan (ROA & ROE), serta dapat dijadikan sebagai bahan pertimbangan untuk investor dalam menginvestasikan dananya pada perusahaan.
THE EFFECT OF E-BOOK USE, DIGITAL LITERACY AND AVAILABILITY OF LIBRARY BOOK COLLECTIONS ON LEARNING ACHIEVEMENT Maksum, Maharani Pratiwi; Najmudin, Najmudin; Sunarko, Bambang
Soedirman Economics Education Journal Vol 5 No 1 (2023)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/seej.v5i1.8275

Abstract

Digitalization changes the world of education starting from teaching methods that follow trends, subject matter that follows world developments and ultimately being able to produce output that is in accordance with the situation and conditions of the employment field. The level of success can be seen from the student achievement. Learning achievement is influenced by two factors, both internal and external factors. This study aims to analyze (1) the effect of using e-books on learning achievement (2) the effect of digital literacy on learning achievement (3) the effect of book collection availability on learning achievement. This research is a quantitative study using a survey method. The population in this study were 141 students of Economic Education class 2016-2018. This sampling technique uses probability sampling. The data analysis technique used is multiple linear regression analysis and the result showed that the use of e-books, digital literacy, and availability of book collections in the library partially has a positive and significant effect on learning achievement.
Biodegradation Potential of Cyanide and Nitrile using Bacteria of The Genus Rhodococcus Afianisa, Salma; Saepudin, Endang; Sunarko, Bambang; Sulistinah, Nunik
Syntax Literate Jurnal Ilmiah Indonesia
Publisher : Syntax Corporation

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36418/syntax-literate.v9i6.16689

Abstract

Cyanides and nitriles, characterized by their R-CN chains, are known for their toxicity, mutagenicity, and carcinogenicity, posing significant threats to environmental and human health. This study aims to explore the biodegradation capabilities of Rhodococcus sp. in breaking down cyanide and nitrile bonds. Rhodococcus pyridinivorans strain I-benzo was isolated from tanning waste and cultured in mineral media with a 20 mM benzonitrile substrate. The activity of this strain was tested using substrates such as benzonitrile, acetonitrile, acrylonitrile, benzamide, acetamide, and acrylamide, revealing positive reactions of nitrile hydratase and amidase enzymes through the Nessler measurement method, which indicated the production of ammonia and carboxylic acids. Furthermore, the degradation tests showed that the Vmax values for the biodegradation of potassium cyanide and sodium cyanide were 0.56 ppm/minute and 0.21 ppm/minute, respectively. These findings highlight the potential application of Rhodococcus pyridinivorans strain I-benzo in mitigating the environmental impact of cyanide and nitrile pollutants through efficient biodegradation.
The Development of A Bioassay Based on Heterologous Expression of M2 Ion-Channel Protein Prasetyoputri, Anggia; Yuliaty, Neti; Tuharea, Warda; Febyanti, Alisin; Sunarko, Bambang; Atmosukarto, Ines I. C.
Annales Bogorienses Vol. 14 No. 2 (2010): Annales Bogorienses
Publisher : BRIN

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

Abstract

Emerging resistant viral strains combined with the limited availability of antivirals in a pandemic scenario highlight the need for the development of novel influenza antivirals. A bioassay based on the M2 protein of influenza virus - a potential target for antivirals - was developed to screen endophytic microbial extracts. M2 can be synthesized using PCR, thus eliminating the need for the handling of infectious specimen. Following cloning of the M2 gene into a pET backbone, the resultant plasmid was transformed into BL21 (DE3) pLyss E. coli cells. Cultures of these cells were set up at 37C following inoculation with a starter culture, to reach an OD at 600nm (OD600) of 0.4-0.6. Once at the required OD, the culture was split in two aliquots and expression of the M2 protein was induced in one of the duplicates with the addition of isopropyl β-D-thiogalactopyranoside (IPTG). Bacterial growth was monitored at 60-minute intervals. Exogenous expression of the M2 protein has been reported to decrease host cells viability, resulting in lower OD600 values. Our results suggest that the M2 protein was expressed and that overexpression of this protein resulted in consistently lower OD600 values of induced cultures compared with that of uninduced cultures. Based on this principle, extracts can be screened for their ability to block M2 function as identified by increased OD600 values.