Claim Missing Document
Check
Articles

Found 14 Documents
Search

PENGARUH MEKANISME CORPORATE GOVERNANCE DAN LEVERAGE TERHADAP MANAJEMEN LABA, NILAI PEMEGANG SAHAM DAN COST OF EQUITY CAPITAL PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA Yuniarsih, Nia
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 1, No 11 (2012)
Publisher : STIESIA

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

Abstract

This study was aimed to analyze the effect of managerial ownershipsconcentration institutional, ownerships concentration and leverage towardsearnings management, shareholders value and cost of equity capital. This studywas based on agency theory and economic consequences.This study was performed using field research. Data were collected fromThe Indonesian Capital Market Directory (ICMD). The population in this study is142 firms which are listed at the Jakarta Stock Exchange from 2009-2010 andderived using some criteria. This study use Path Analysis technique.The result showed that earnings management was negatively affected bymanagerial ownerships concentration and institutional ownerships concentrationand positively affected by leverage. Shareholders value was negatively affectedmanagerial ownerships concentration, and positively affected by institutionalownerships concenteration, leverage and earnings management. Cost of equitycapital was positively affected by managerial ownerships concentration,institutional ownerships concentration, earnings management, and shareholdersvalue.The findings might be of interest to investors and creditors to makeinvestment and credit decision. The study contributed to the literature in that hasshown that earnings management is driven by shareholders value increasingrather than motive opportunistic management. Institutional ownershipsconcentration was positively reaction by capital market, so that evidence of themweren’t expropriation on minority shareholder’s and capital market.The result of this study attractive to investors and creditors in makinginvestment decisions. This study contributes to shareholders value is affected byearnings management is not purely due to opportunistic behavior.
MOVEMENT ANALYSIS GOLD PRICE DURING COVID-19 YEARS 2020 - 2021 Yuniarsih, Nia; Permatasari, Anita
JEA17: Jurnal Ekonomi Akuntansi Vol 8 No 1 (2023): April
Publisher : Universitas 17 Agustus 1945 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30996/jea17.v8i1.8724

Abstract

Gold is a type of investment instrument that can be used as an alternative choice for investors and can be used as one of the portfolio diversification strategies. One of the considerations in investment activities in the capital market is the rate of return of the investment instrument. The ups and downs of gold price movements in this study are influenced by three factors, namely the rupiah exchange rate against the USD, inflation and the Indonesian Interest Rate (SBI), which we now know better as BI 7-day. The BI rate or BI 7-day has a function as a suppressor of the inflation rate so that economic conditions are maintained. The research design is in the form of quantitative research using secondary data while the research design used is a causal design and uses a Static tical Package for Social Sciences (SPSS) for data processing. The results of the first study show that there is an influence between the Rupiah exchange rate and the USD affecting the movement of gold during Covid-19 in 2020-2021. The results of the second study show that there is an influence between inflation affecting the movement of gold during Covid -19 in 2020-2021. The results of the third study show that there is no influence between BI 7-day on the movement of gold during Covid-19 in 2020-2021.
The DETERMINANTS OF AUDIT QUALITY AT PUBLIC ACCOUNTANT FIRMS IN SEMARANG CITY Yuniarsih, Nia
JEA17: Jurnal Ekonomi Akuntansi Vol 8 No 2 (2023): Oktober
Publisher : Universitas 17 Agustus 1945 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30996/jea17.v8i2.9990

Abstract

Audit quality is still widely questioned by the public because there are still various public assessments in assessing public accountant firms, this assessment can be measured by the competence of auditors who are evaluated in the audit process. Apart from problems related to auditor competence, the same is the case with auditor integrity and ethics, which are factors that determine the audit quality of a public accountant firm. This study aimed to determine the effect of independence, auditor ethics and work experience on audit quality. This study uses quantitative methods with primary data obtained from distributing questionnaires. The population in this study were all senior auditors and junior auditors at KAP in Semarang with the Convenience Sampling technique. Researchers managed to collect 30 respondents. Data analysis was performed using multiple linear regression. Based on this study, the variables of independence, auditor ethics and work experience affect audit quality.
FORMULASI, UJI ANTIOKSIDAN DAN ANTIBAKTERI SERUM GEL EKSTRAK KULIT PISANG KEPOK (Musa balbisiana) SEBAGAI ANTI- ACNE Yuniarsih, Nia; Abriyani, Ermi; Shadrina, Alliza Nur
Jurnal Buana Farma Vol. 4 No. 2 (2024): Jurnal Buana Farma : Jurnal Ilmiah Farmasi
Publisher : Fakultas Farmasi Universitas Buana Perjuangan Karawang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36805/jbf.v4i2.1056

Abstract

One skin problem that never goes away is acne, which is a skin disorder caused by excessive sebum production and can be caused by bacteria such as Propionibacterium acnes. Another factor causing acne is also due to the presence of free radicals. Compounds that can counteract free radicals are antioxidants. This study aims to determine the best formula and storage stability of serum gel of ethanol extract of kepok banana peel (Musa balbisiana) as antioxidant and antibacterial on Propionibacterium acnes bacteria. The study was in vitro with antibacterial activity test using the pitting method and antioxidant activity test using DPPH method. Serum gel preparations were made with three concentrations of kepok banana peel (Musa balbisiana) extract addition, namely formula F1 (5%), F2 (10%), and F3 (15%). Serum gel base was used as negative control and klindamisingel as positive control. This study found that kepok banana peel contains alkaloid, flavonoid, tannin and saponin compounds. Antibacterial activity has an inhibition zone against Propionibacterium acne bacteria at all three concentrations. Serum gel F1 has an inhibition zone of 12.51 ± 0.95, F2 has an inhibition zone of 17.26 ± 0.96, F3 24.08 ± 0.73. Antioxidant activity of serum gel of kepok banana peel (Musa balbisiana) showed IC50 F1 of 95.732 ppm, F2 of 51.368 ppm, F3 of 5.929 ppm. From this study, it can be concluded that serum gel Formula 3 containing 15% ethanol extract of kepok banana peel (Musa balbisiana) is the most effective formula against antibacterial and antioxidant activity.
FORMULASI DAN UJI AKTIVITAS ANTIOKSIDAN SHEET MASK BIOSELULOSA MENGANDUNG MINYAK ATSIRI BUNGA KENANGA (Cananga odorata) Farhamzah, Farhamzah; Yuniarsih, Nia; Mursal, Iin Lidia Putama; Anggraeni, Fera
Jurnal Buana Farma Vol. 4 No. 2 (2024): Jurnal Buana Farma : Jurnal Ilmiah Farmasi
Publisher : Fakultas Farmasi Universitas Buana Perjuangan Karawang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36805/jbf.v4i2.1224

Abstract

The use of antioxidants can be administered orally or topically. Antioxidants are known to be better if given topically in topical dosage forms such as sheet masks, so it is necessary to make masks from natural ingredients that have high antioxidant activity such as Cananga odorata because they contain benzyl benzoate which has anti-free radical properties. This study aims to prove the preparation of biocellulose essence sheet mask containing Cananga odorata has antioxidant activity with concentrations of F1, F2 and F3. Antioxidant testing using the DPPH method. Evaluation of biocellulose sheet mask preparations includes the mask sheet weight test and the mask sheet thickness test. Evaluation of essence preparations includes organoleptic, pH, viscosity, irritation, and hedonic tests. The positive phytochemical screening results contained alkaloids, flavonoids, tannins, and saponins. The results of testing the antioxidant activity of Cananga odorata obtained an IC50 value of 4.027 ppm. Evaluation of essence preparations obtained homogeneous, pH (5.01-6.43), viscosity (400-600 cPs), no irritation occurred in volunteers. Cananga odorata has antioxidant activity in the weak to moderate category, IC50 results for each formula F1 184.212 ppm, F2 150.175 ppm, and F3 72.448 ppm. Based on these results it can be concluded that Cananga odorata can be formulated as an essence with strong antioxidant potential with an IC50 value of 4.027 ppm.
A Fikayuniar, Lia; Yuniarsih, Nia; Abriyani, Ermi; Ayesha, Adinda
Jurnal Buana Farma Vol. 4 No. 4 (2024): Jurnal Buana Farma : Jurnal Ilmiah Farmasi
Publisher : Fakultas Farmasi Universitas Buana Perjuangan Karawang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36805/jbf.v4i4.1226

Abstract

Temulawak (Curcuma xanthorrhiza Roxb) is a rhizome plant that has long been used in traditional medicine in Indonesia. The active compounds in temulawak function as antioxidants, which are essential in combating free radicals and preventing cell damage. This study aims to compare the antioxidant activity of ethanol extracts of temulawak obtained through maceration and ultrasonic extraction methods. The research method applied is pre-experimental, with testing conducted in triplicate to ensure result validity. Antioxidant activity was evaluated using the DPPH (2,2-diphenyl-1-picrylhydrazyl) method. The results show that the ethanol extract of temulawak obtained via maceration method has an IC50 value of 33.379 µg/ml. In contrast, the ultrasonic extraction method showed a lower IC50 value of 9.454 µg/ml, indicating stronger antioxidant activity. Temulawak, as an antioxidant source, has significant potential in the development of herbal products. The comparison of the two extraction methods shows that the ultrasonic method is more effective in enhancing antioxidant activity. This study emphasizes that the extraction method influences the antioxidant activity of temulawak. These results could serve as an important reference for the development of herbal-based products in the future.
FORMULASI DAN UJI AKTIVITAS ANTIOKSIDAN CLEANSING BALM EKSTRAK ETANOL BUNGA TELANG (Clitoria ternatea L.) Farhamzah, Farhamzah; Warsito, Ainun Mar’atus Putri; Yuniarsih, Nia
Jurnal Buana Farma Vol. 4 No. 4 (2024): Jurnal Buana Farma : Jurnal Ilmiah Farmasi
Publisher : Fakultas Farmasi Universitas Buana Perjuangan Karawang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36805/jbf.v4i4.1227

Abstract

Skin is the outermost layer of the human body that protects the organs inside and skin is the layer that adapts most to the external environment, weather or climate. Facial cleansing is the first step to remove dead skin cells, dirt, sebum and cosmetic residue, which causes acne, redness, irritation and can be made worse by the presence of free radicals. Compounds that are able to ward off free radicals are antioxidants, so this research will make Cleansing Balm with butterfly pea flower extract (Clitoria ternatea L.) as an antioxidant and find out the best formula and storage stability from experimental research by testing antioxidant activity using the DPPH method. The Cleansing Balm preparation was made with three additional concentrations of butterfly pea flower extract (Clitoria ternatea L.), namely F1 (0.1%), F2 (0.2%), and F3 (0.3%). In this research, the results showed that telang flower extract contains alkaloids, flavonoids, quinones, tannins and saponins. The antioxidant activity of Cleansing Balm of butterfly pea flower (Clitoria ternatea L.) shows an IC50 F1 of 95,732 ppm, F2 of 51,368 ppm, F3 of 10,213 ppm. From the research, it can be concluded that Cleansing Balm Formula 3 which contains 0.3% butterfly pea flower extract (Clitoria ternatea L.) is the most effective formula for antioxidant activity
Literature Review Article : Sabun Muka Tomat (Solanum Lycopersicum) Sebagai Antioksidan Auliya Zulfa, Amanda; Yuniarsih, Nia; Faomasi Gulo, Anasthasya; Fathurrohmah, Annis; Amirulloh, Nurhadi; Salma Dhaniaty, Siti
Jurnal Multidisiplin Indonesia Vol. 2 No. 6 (2023): Jurnal Multidisiplin Indonesia
Publisher : Riviera Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58344/jmi.v2i6.239

Abstract

Tomat (Solanum lycopersicum L.) mengandung lemak, rendah kalori, serta merupakan Sumber serat dan protein yang baik. Selain itu, buah tomat kaya akan vitamin A, C, dan E, beta-karoten, kalium serta likopen yang mempunyai aktivitas dalam meredam radikal bebas. Penelitian ini bertujuan mengetahui apakah ekstrak dari buah tomat dapat diformulasikan sebagai bahan baku sabun mandi padat dan mengetahui apakah formula sediaan sabun mandi padat dari ekstrak buah tomat memenuhi standar SNI 06-3532.1994. Formulasi ekstrak buah tomat dalam sediaan sabun mandi padat dengan konsentrasi minyak kelapa yang berbeda, F? tanpa minyak kelapa, F1 20% ,F2 25%, dan F3 30%. Dilakukan pengujian organoleptik, pH, kadar air, tinggi dan stabilitas busa , pengujian dilakukan pada hari ke-1, hari ke-7, dan hari ke-14, hasil uji organoleptik dilihat dalam bentuk,warna , dan bau. Selama proses penyimpanan hanya F0 yang mengalami perubahan bentuk, warna, dan bau. Hasil uji ppH sabun yang stabil dalam proses penyimpanan yaitu pada formula F1 dan F2 tetap stabil dengan pH 10. Hasil uji kadar air semua formula tidak memenuhi SNI 06-3532.1994. Hasil tinggi dan stabilitas busa yang paling stabil selama proses penyimpanan yaitu formula F2.
Artikel Review: Kandungan Senyawa Aktif Tanaman Untuk Kesehatan Kulit Gunarti, Neni; Yuniarsih, Nia; Toni. S, Rifqi Maulana; Khoerunnisa, Rita; Allahuddin, Allahuddin; Anggraeni, Fera; Ruhdiana, Tita
JFIOnline | Print ISSN 1412-1107 | e-ISSN 2355-696X Vol. 14 No. 2 (2022): Jurnal Farmasi Indonesia
Publisher : Pengurus Pusat Ikatan Apoteker Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (435.114 KB) | DOI: 10.35617/jfionline.v14i2.86

Abstract

Abstract: Background: Skin is the outermost organ of the body that coats the human body that needs to be treated to prevent skin damage from free radicals or infection. The way to maintain and care for the skin is using synthetic compounds that can help maintain healthy skin. Another alternative in skin care is to use plants that have active compounds that are beneficial for skin health and have relatively low side effects compared to synthetic chemicals. Objective: This study aimed to determine the active compounds of plants that can improve skin health. Method: Article review using Google Schoolar database with keywords related to the research topic, namely "Active Compounds, Plants, Health, Skin". Journals used in the last 10 years (2012-2022). Results: The results of a literature review show that there are 10 plants that can improve skin health, namely yam (Pachyrhizus erosus), liquorice (Glycyrrhiza glabra), arceola cherry (Malpighia emarginata), aloe vera (Aloe vera), guava (Psidium guajava L.), tomato (Solanum lycopersicum L.), Moringa leaf (Moringa oleifera), papaya (Carica papaya L), avocado (Persea americana M.) and sweet orange (Citrus x aurantium L) The active compounds in these plants that are beneficial for skin health are alkaloids, terpenoids, phenolics, flavonoids, carotenoids, polyphenols, tannins, steroids, triterpenoids, vitamin-C, vitamin-B, niacinamide, lycopene, glabridin, saponins and antraquinones. Conclusion: Active plant compounds that are beneficial for skin health are alkaloids, terpenoids, phenolics, flavonoids, carotenoids, polyphenols, tannins, steroids, triterpenoids, vitamin-C, vitamin-B, niacinamide, lycopene,  glabridin, saponins and antraquinones.
Pemanfaatan Tumbuhan Cep-cepan (Castanopsis costata) Sebagai Terapi Adjuvan Demam Di Madrasah Ibtidaiyah Al Istianah Karawang Alkandahri, Maulana Yusuf; Arfania, Maya; Yuniarsih, Nia; Aliyani Mardiana, Lina; Frianto, Dedy; Abriyani, Ermi; Hidayah, Himyatul; Astuti, Diany; Amal, Surya
Mejuajua: Jurnal Pengabdian pada Masyarakat Vol. 3 No. 1 (2023): Agustus 2023
Publisher : Yayasan Penelitian dan Inovasi Sumatera (YPIS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52622/mejuajuajabdimas.v3i1.83

Abstract

Demam adalah tanda klinis umum yang ditandai dengan kenaikan suhu tubuh di luar batas normal. Strategi dalam menangani demam adalah dengan mencari senyawa antipiretik baru pada tumbuhan obat. Hampir semua obat antipiretik saat ini memblokir sintesis PGE2 melalui penghambatan enzim siklooksigenase-2 (COX-2). Selain itu, agen sintetik ini secara ireversibel menghambat COX-2 dengan selektivitas tinggi, sehingga bersifat toksik bagi sel hati, glomeruli, korteks otak dan otot jantung. Sementara itu, telah dilaporkan bahwa inhibitor COX-2 alami memiliki efek samping yang relatif lebih sedikit. Tumbuhan cep-cepan (Castanopsis costata (Blume) A.DC.) yang merupakan famili Fagaceae sering digunakan sebagai obat antipiretik oleh masyarakat suku Karo di Medan, Sumatera Utara, namun penggunaannya masih bersifat turun-temurun. Tujuan kegiatan ini adalah untuk memberikan pengetahuan kepada masyarakat mengenai Pemanfaatan Tumbuhan Cep-cepan (Castanopsis costata) Sebagai Terapi Adjuvan Demam. Kegiatan pengabdian kepada masyarakat ini dilakukan pada Sabtu, 4 Maret 2023 dengan menggunakan metode edukasi/ceramah langsung kepada masyarakat. Bedasarkan hasil penyuluhan ini, didapatkan hasil bahwa semua siswa/i telah mengetahui tentang demam, pengobatan demam, dan manfaat tumbuhan cep-cepan sebagai terapi adjuvan demam. Diharapkan setelah mengikuti penyuluhan ini, siswa/i MI Al Istianah dapat mengaplikasikan ilmu yang telah diberikan kepada diri sendiri dan keluarga.