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All Journal JSFK (Jurnal Sains Farmasi & Klinis) JAE (Jurnal Akuntansi dan Ekonomi)
Valeria
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Biochemistry, Genetics & Molecular Biology Economics, Econometrics & Finance Health Professions Immunology & microbiology Medicine & Pharmacology Public Health

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Pengaruh Independensi Komite Audit dan Kepemilikan Keluarga terhadap Manajemen Laba di Perusahaan Bursa Efek Indonesia Valeria; Karina, Ria
JAE (JURNAL AKUNTANSI DAN EKONOMI) Vol 7 No 3 (2022): JAE (Jurnal Akuntansi dan Ekonomi)
Publisher : UNIVERSITAS NUSANTARA PGRI KEDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/jae.v7i3.18739

Abstract

This study aims to examine how audit committee independence and family ownership affect earnings management. This study was prepared by considering the prevalence of earnings management cases in Indonesian companies. Earnings management is the act of a company manipulating related company profits obtained in one period in order to gain profits. In this study, the audit committee's independence and family ownership are the independent variables, whereas earnings management is the dependent variable. Family ownership also acts as a moderating variable. There are 11 other control variables included in support of the research conducted. The annual reports and financial statements of non-banking companies listed on the Indonesia Stock Exchange were used as secondary data sources for this study. This research uses Multiple Regression Analysis utilizing the SPSS software. According to the study’s findings, audit committee independence has no significant relationship to earnings management, while family ownership is significantly positively correlated with earnings management. Besides that, family ownership is not able to moderate audit committee independence on earnings management. Thus, it may be said that the family ownership structure of companies may influence earnings management practices in Indonesian public non-banking companies.
Serum Gel Formulation of Mundu Fruit Extract (Garcinia dulcis (Roxb.) Kurz) as Antioxidant and Anti-elastase Ambarwati, Neneng Siti Silfi; Desmiaty, Yesi; Noviani, Yuslia; Valeria; Triyani, Yulia
JSFK (Jurnal Sains Farmasi & Klinis) Vol 11 No 2 (2024): J Sains Farm Klin 11(2), August 2024
Publisher : Fakultas Farmasi Universitas Andalas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25077/jsfk.11.2.103-110.2024

Abstract

UV radiation can generate ROS, thereby damaging neutrophils, leading to the uncontrolled release of elastase, and causing aging. This study intends to examine the antioxidants and anti-elastase activity of the skin of Garcinia dulcis (Roxb.) Kurz fruit in serum gel extract preparation. The methods used in this research are microwave-assisted extraction and antioxidants using the ABTS (2,2’-azino-bis(3-ethylbenzothiazoline-6-sulfonic acid) method. Three formulas were made with 100 x IC50, 200 x IC50, and 300 x IC50. The test results for the three formulas showed the best antioxidant and anti-elastase activity values in formula 3, with IC50 values ​​of 66.26 ppm and 111.48 ppm. This indicates that the higher the extract concentration in the formulation provides better activity in the serum gel preparation. In the third formulation, evaluation observations were made on the preparation, and a pH value close to the skin’s pH was produced, namely in formula 3. Therefore, it can be concluded that the Mundu fruit peel extract has antioxidant and anti-elastase activity. The extract is applied to cosmetic preparations and still provides good antioxidant and anti-elastase activity results.
Co-Authors Karina, Ria Neneng Siti Silfi Ambarwati Noviani, Yuslia Triyani, Yulia Yesi Desmiaty, Yesi