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PENGARUH MANAJEMEN LABA SEBELUM INITIAL PUBLIC OFFERINGS (IPO) TERHADAP KINERJA KEUANGAN PERUSAHAAN (Studi Empiris pada Perusahaan yang Terdaftar di Bursa Efek Indonesia) Eka Putri, Yulia Anindhyta
Jurnal Ilmiah Mahasiswa FEB Vol. 5 No. 2
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

Penelitian ini dilakukan untuk menguji pengaruh manajemen laba sebelum IPO terhadap kinerja keuangan perusahaan setelah IPO. Objek penelitian ini adalah perusahaan yang melakukan IPO di Bursa Efek Indonesia (BEI) periode tahun 2011 sampai dengan tahun 2015, dengan syarat bukan termasuk dalam jenis perusahaan yang bergerak di bidang industri properti, real estate, keuangan dan jasa keuangan. Penentuan sampel pada penelitian ini menggunakan metode purposive sampling dan mendapatkan sampel penelitian sebanyak 41 perusahaan. Metode Jones Modifikasian dipilih sebagai proksi perhitungan tingkat akrual diskresioner dalam praktik manajemen laba. Pengujian dalam penelitian ini dilakukan dengan menggunakan teknik analisis regresi sederhana.  Hasil penelitian menemukan bahwa manajemen laba yang dilakukan perusahaan sebelum IPO berpengaruh negatif terhadap kinerja keuangan perusahaan setelah IPO.Kata kunci : IPO, manajemen laba, kinerja keuangan
Pengaruh Frekuensi Vibrasi Terhadap Kualitas Lapisan Tipis Opal yang Disintesis dengan Metode Deposisi Horizontal Putri, Yulia Eka; Muldarisnur, Mulda
Jurnal Fisika Unand Vol 9 No 1 (2020)
Publisher : Universitas Andalas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25077/jfu.9.1.9-16.2020

Abstract

Telah dilakukan sintesis dan karakterisasi lapisan tipis opal menggunakan metode deposisi horizontal dengan penambahan frekuensi vibrasi. Sintesis dilakukan pada suhu ruang dengan variasi frekuensi vibrasi 75 Hz, 200 Hz, 300 Hz, dan 400 Hz menggunakan speaker dalam keadaan volume tetap. Karakterisasi dilakukan menggunakan Mikroskop Optik, SEM (Scanning Electron Microscopy) dan Spektrofotometer UV-Vis. Hasil mikroskop optik menunjukkan permukaan sampel dengan frekuensi vibrasi rendah lebih homogen dan tebal dibandingkan frekuensi vibrasi tinggi. Hasil SEM menunjukkan lapisan multilayer terbentuk pada semua sampel. Spektrum absobsi spektrofotometer UV-Vis menunjukkan nilai absorbansi maksimum tertinggi pada panjang gelombang 588 nm dengan nilai absorbansi 0,2. Semakin tinggi frekuensi vibrasi yang digunakan, semakin kecil nilai absorbansi dan nilai FWHM. Thin opal films have been synthesized using horizontal deposition method modified applying the addition at frequency vibration. Synthesizing was carried out with at room temperature with frequency vibration of 75, 200, 300, and 400 Hz. Characterization was carried of using optical microscope, SEM (Scanning Electron Microscopy) and UV-Vis Spectrophotometer. Characterization with optical microscope shows that small frequency vibration thickner homogenity of opal sample. SEM show that multilayer layer is all sample deposition with frequency vibration 75 Hz, 200 Hz, 300 Hz and 400 Hz. The UV-Vis spectra show that the highest maximum absorbance of 0,2 at wavelength of 588 nm for frequency vibration of 75 Hz. The higher the vibration speed used, the smaller the maximum absorbance value and the smaller the FWHM value.
Pemanfaatan Ekstrak Daun Sirih Hijau (Piper Betle Linn.) sebagai Capping Agent dalam Green Synthesis Spinel Ferit ZnFe2O4 untuk Remediasi Fenol dalam Air dan sebagai Anti Bakteri Rahmayeni, Rahmayeni; Yuliani, Putri; Putri, Yulia Eka; Stiadi, Yeni
Jurnal Riset Kimia Vol. 15 No. 1 (2024): March
Publisher : Universitas Andalas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25077/jrk.v15i1.685

Abstract

The spinel ferrite material ZnFe2O4 was synthesized using a green synthesis approach by the hydrothermal method. In the synthesis, 2M NaOH was used as a mineralizer and betel leaf extract with varying volumes of 1, 3, 5, and 7 mL as a capping agent, then continued with calcination at 500, 600, and 700°C. Several devices, such as XRD, FT-IR, SEM-EDX, DRS-UV-Vis, and VSM, were used to characterize the synthesized ZnFe2O4 material. The pattern of XRD indicated that the ZnFe2O4 material has a cubic structure, where the increase in crystal size was after calcination. The Fourier Transform Infra-Red (FT-IR) spectrum shows the Fe-O interaction at wave numbers 427-417 cm-1, which is located on the octahedral side, while the Zn-O interaction at wave numbers 534-510 cm-1, which is located on the tetrahedral side in spinel ferrite structure. From the DRS UV-Vis spectrum pattern and band gap values, it was found that the material absorbs light in the visible region. Scanning Electron Microscope (SEM) images show that the morphology of the synthesized material is circular. The Vibrating Sample Magnetometer (VSM) hysteresis curve shows that the synthesized ZnFe2O4 has paramagnetic properties. The synthesized ZnFe2O4 material has photocatalytic activity towards phenolic compounds with a degradation percentage reaching 62.2%, and this material is active as an antibacterial with an inhibition area of 14.4 for S. aereus bacteria.
Pengaruh Komite Audit Independen, Pengendalian Internal, dan Sikap terhadap Fraudulent Financial Reporting dengan Budaya Etis Organisasi sebagai Variabel Pemoderasi Putri, Vernanda Yulia Eka; Saud, Ilham Maulana
Reviu Akuntansi dan Bisnis Indonesia Vol. 5 No. 1 (2021): REVIU AKUNTANSI DAN BISNIS INDONESIA
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/rabin.v5i1.11140

Abstract

Latar Belakang:Secara statistik, persentase kasus kecurangan laporan keuangan di Indonesia maupun secara global memang jauh lebih kecil daripada kecurangan-kecurangan lainnya. Namun, apabila dilihat dari dampak yang diakibatkan, kerugian yang timbul akibat adanya kasus kecurangan laporan keuangan ini jauh lebih besar dibandingkan kecurangan lainnya. Maka dari itu, diperlukan penelitian mengenai faktor-faktor yang dapat memicu karyawan untuk melakukan kecurangan laporan keuangan dengan memerhatikan aspek internal, eksternal perusahaan maupun dari individual karyawan.Tujuan:Penelitian ini bertujuan untuk menganalisis pengaruh komite audit independen, pengendalian internal, dan sikap (attitude) terhadap fraudulent financial reporting dengan budaya etis organisasi sebagai variabel pemoderasi.Metode Penelitian:Metode penelitian yang digunakan pada penelitian ini adalah primer kuantitatif dengan subjek penelitian yaitu akuntan, pegawai keuangan, dan orang-orang yang bekerja di bidang keuangan serta berhubungan dalam pembuatan laporan keuangan. Dalam penelitian ini, sampel yang diambil sejumlah 167 responden dengan menggunakan metode purposive sampling. Alat analisis yang digunakan adalah SmartPLS 3.0.Hasil Penelitian:Hasil penelitian menunjukkan bahwa komite audit independen berpengaruh negatif signifikan terhadap kecurangan laporan keuangan, Pengendalian Internal berpengaruh negatif signifikan terhadap kecurangan laporan keuangan, Sikap individu berpengaruh negatif signifikan terhadap kecurangan laporan keuangan, budaya etis organisasi tidak berpengaruh terhadap kecurangan laporan keuangan, budaya etis organisasi berpengaruh negatif dalam memoderasi pengaruh sikap individu terhadap kecurangan laporan keuangan.Keterbatasan Penelitian:Pada penelitian ini, luasnya sampel penelitian mengakibatkan tingkat populasi yang terwakilkan masih rendah.Keaslian/Novetly Penelitian:Penelitian ini menguji pengaruh budaya etis organisasi dalam memoderasi pengaruh sikap individu terhadap kecurangan laporan keuangan.
Implementasi Naïve Bayes Pada Sistem Klasifikasi Kelayakan Alat Laboratorium Kimia Sri Mulya; Yulia Eka Putri; Firmanul Qadri Amir
Jurasik (Jurnal Riset Sistem Informasi dan Teknik Informatika) Vol 10, No 2 (2025): Edisi Agustus
Publisher : STIKOM Tunas Bangsa Pematangsiantar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30645/jurasik.v10i2.891

Abstract

The feasibility of laboratory equipment is a crucial factor in ensuring the quality and safety of practical and research activities. At the Faculty of Mathematics and Natural Sciences, Universitas Andalas, the classification of equipment feasibility is still performed manually, leading to inefficiencies and potential assessment errors. This study aims to develop and implement a web-based information system for classifying the feasibility of laboratory equipment using the Naïve Bayes algorithm. The research applies a system development approach following the Waterfall model, starting with requirement analysis, system modeling using Context Diagram, DFD, and ERD, and implementation using PHP and MySQL. The Naïve Bayes algorithm calculates the probability of each feasibility class based on attributes such as procurement year, usage level, damage condition, usage duration, and accessory status. Test results indicate that the system successfully classifies equipment into three categories serviceable, needs repair, and unserviceable with 95% acceptable accuracy. The system generates report-based outputs that support strategic decision-making in equipment maintenance and procurement planning. Thus, this information system is expected to enhance the efficiency and objectivity of laboratory asset management through a data-driven and measurable digital platform.
Microwave-Synthesized Hydroxyapatite from Quail Eggshell for Pb(II) Removal Matlal Fajri Alif; Yulia Eka Putri; Frisca Aulanny
EKSAKTA: Berkala Ilmiah Bidang MIPA Vol. 27 No. 04 (2026): Eksakta : Berkala Ilmiah Bidang MIPA (E-ISSN : 2549-7464) In Progress
Publisher : Faculty of Mathematics and Natural Sciences (FMIPA), Universitas Negeri Padang, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/eksakta/vol27-iss04/740

Abstract

Hydroxyapatite (HAp, Ca10(PO4)6(OH)2) is a primary constituent of bones and teeth. It has also been widely developed as a promising adsorbent for removing heavy metals. In this study, Pb(II) removal was achieved via adsorption using HAp. Quail eggshell waste served as the calcium source for HAp synthesis, while NH4H2PO4 provided the phosphate source. A microwave-assisted method was used to improve time and energy efficiency and obtain high-purity, homogeneous HAp. This study optimizes Pb(II) removal parameters using the batch adsorption method. Characterization of HAp before and after Pb(II) ion adsorption was performed using XRF, XRD, and SEM-EDX. HAp was successfully synthesized with a Ca/P molar ratio of 1.69. The study determined that optimal Pb(II) removal occurred at pH 5, with a concentration of 1100 mg/L and a contact time of 60 minutes, yielding an adsorption capacity of 499.334 mg/g and removal efficiency of 90.788%. The Langmuir isotherm model and the PSO kinetic model described the Pb(II) removal process. The material was tested on water samples from the Batang Arau River estuary, specifically near the Siti Nurbaya Bridge, achieving a removal efficiency of 89.86%. Producing HAp from quail eggshell waste using the microwave-assisted method proved effective for the adsorption of Pb(II).
Pengaruh Suhu Terhadap pH Larutan Penyangga Dalam Optimasi Kondisi Penyimpanan di Laboratorium: Studi Parameter Uji Akreditasi ISO 17025-2107 Novita, Marlia; Amir, Firmanul Qadri; Salmiati, Salmiati; Putri, Yulia Eka
Jurnal Fisika Unand ##issue.vol## 15 ##issue.no## 3 (2026)
Publisher : Universitas Andalas

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Abstract

Buffer solution have an essential role in ensuring pH measurement accuracy, particularly in laboratories implementing ISO 17025-2017 standards. Temperature fluctuation can cause pH changes that potentially reduce pH meter calibration accuracy and affect the quality of test results,. This study aims to analyze the effect of storage temperature on buffer pH stability and determine the optimal storage conditions,. An experimental design was employed with three storage temperature variations, namely cold (±13°C), room (±25°C), and high (±50°C), applied to pH 4, 7, and 10 buffer solutions,. Measurements were conducted every 24 hours for seven days using a digital pH meter. Data were statistically analyzed to identify significant changes and determine the optimal temperature. The results are expected to provide effective buffer storage recommendations, support chemical management in laboratories, and enhance testing reliability in accordance with ISO 17025:2017 standards.