Munifah, Siti
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The Influences of the Board of Commissioners, Board of Directors, Audit Committee, Managerial Ownership, and Company Size toWDP Opinion Munifah, Siti; Suryandari, Dhini
Accounting Analysis Journal Vol 8 No 1 (2019): March
Publisher : UNIVERSITAS NEGERI SEMARANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v8i1.27238

Abstract

The research is aimed to examine the effect of board of commissioners, board of directors, audit committee, managerial ownership, and firm size on receiving qualified audit opinion. Population of this research are 198 companies in infrastructure, utility, and transportation sector which are listed on Indonesian Stock Exchange in 2013-2016. Sample in this research was selected by using purposive sampling method and yielded 88 unit of analysis. This research use regression logistic analysis. The result shows that board of commissioners negatively influence the receiving qualified audit opinion. The existence of board of commissioners as supervisory board give positive impact to better accounting practise, so that decrease the probability of receiving qualified audit opinion. The result also shows that firm size negatively influence the receiving qualified audit opinion. Firm size encourages companies to produce a good financial statement so that decrease the probability of receiving qualified audit opinion. Variables board of directors, committee audit, and managerial ownership were not influence the receiving qualified audit opinion. The conclusion of this research is corporate governance structure cannot decrease the probability of receiving qualified audit opinion directly.
PENGARUH PROPORSI WORTEL (DAUCUS CAROTA) DAN BUNGA MELATI (JASMINE) TERHADAP MASA SIMPAN LULUR TRADISIONAL MUNIFAH, SITI; SINTA MEGASARI, DINDY
Jurnal Tata Rias Vol 8, No 3 (2019)
Publisher : Program Studi Pendidikan Tata Rias

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Abstract

Abstrak Lulur tradisional merupakan lulur yang terbuat dari bahan rempah-rempah dan tepung yang teksturnya kasar, digunakan dengan cara dioleskan atau digosok perlahan-lahan keseluruh tubuh untuk membersihkan badan dari kotoran serta mengangkat sel kulit mati sehingga tampak bersih dan halus.Jenis penelitian ini adalah eksperimen. Teknik pengumpulan data menggunakan lembar observasi yang dilakukan oleh 30 orang. Hasil penelitian ini menunjukan bahwa 1) produk tepung X2, dengan proporsi (10gram tepung wortel, 5gram tepung bunga melati dan 10gram tepung beras) merupakan produk lulur tradisional terbaik dengan kriteria warna cream muda, cukup beraroma khas bunga melati, tekstur cukup kasar, dan cukup lekat apabila di aplikasikan pada kulit tubuh. Terdapat pengaruh interaksi proporsi tepung wortel dan tepung bunga melati pada sifat organoleptik lulur tradisional yang meliputi warna, aroma, tekstur dan daya lekat. Berdasarkan hasil uji mikrobiologi lulur wortel dan bunga melati memiliki jumlah perkembangan bakteri dan jamur di bawah 105, sehingga lulur wortel dan bunga melati sampai hari ke-10 masih dapat digunakan dan masih dibawah syarat berdasarkan batas standar yang telah ditetapkan oleh Direktur Jendral Pengawasan Obat dan Makanan Departemen Republik Indonesia Nomor. HK.00.06.4.02894 dengan angka lempeng total maksimal 105.Kata kunci : lulur tradisional, masa simpan AbstractTraditional lulur is a scrub made from spices and flour which is coarse texture, used by means of being applied or rubbed slowly throughout the body to cleanse the body of dirt and lift dead skin cells so that they look clean and smooth. This type of research is experimental. The technique of collecting data uses an observation sheet conducted by 30 people. The results of this study show that 1) flour X2 products, with proportions (10grams of carrot flour, 5grams of jasmine flour and 10gram of rice flour) are the best traditional scrub products with the criteria of young cream color, quite flavorful typical of jasmine flowers, quite rough and sufficient texture sticky when applied to the skin of the body. There is an interaction effect on the proportion of carrot flour and jasmine flour on the organoleptic properties of traditional scrubs which include color, aroma, texture and stickiness. Based on the results of microbiological test carrot scrubs and jasmine flowers have a number of bacterial and fungal growth below 105, so that carrot scrubs and jasmine flowers until the 10th day can still be used and are still under the requirements based on the standard limits set by the Director General of Drug and Food Control Department of the Republic of Indonesia Number. HK.00.06.4.02894 with a maximum plate number of maximum 105. Keywords: Traditional Scrub, Shelf life
The Influences of the Board of Commissioners, Board of Directors, Audit Committee, Managerial Ownership, and Company Size toWDP Opinion Munifah, Siti; Suryandari, Dhini
Accounting Analysis Journal Vol 8 No 1 (2019): March
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v8i1.27238

Abstract

The research is aimed to examine the effect of board of commissioners, board of directors, audit committee, managerial ownership, and firm size on receiving qualified audit opinion. Population of this research are 198 companies in infrastructure, utility, and transportation sector which are listed on Indonesian Stock Exchange in 2013-2016. Sample in this research was selected by using purposive sampling method and yielded 88 unit of analysis. This research use regression logistic analysis. The result shows that board of commissioners negatively influence the receiving qualified audit opinion. The existence of board of commissioners as supervisory board give positive impact to better accounting practise, so that decrease the probability of receiving qualified audit opinion. The result also shows that firm size negatively influence the receiving qualified audit opinion. Firm size encourages companies to produce a good financial statement so that decrease the probability of receiving qualified audit opinion. Variables board of directors, committee audit, and managerial ownership were not influence the receiving qualified audit opinion. The conclusion of this research is corporate governance structure cannot decrease the probability of receiving qualified audit opinion directly.