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Karakteristik Fisik dan Kimia Kelobot Jagung (Zea mays) sebagai Bahan Pengemas Agatha Intan Wihenti; Supriyadi Supriyadi; Umar Santoso
Warta Industri Hasil Pertanian Vol 38, No 1 (2021)
Publisher : Balai Besar Industri Agro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32765/wartaihp.v38i1.6416

Abstract

Penelitian ini bertujuan untuk mengevaluasi karakteristik fisik dan kimia kelobot sebagai bahan pengemas. Bahan yang digunakan dalam penelitian ini adalah kelobot jagung hibrida Pertiwi 3. Kelobot dikeringkan menggunakan metode shade drying. Kemudian dilakukan evaluasi karakteristik fisik dan kimia terhadap kelobot segar dan kering, meliputi warna, kuat tarik, mikrostruktur sel, total fenolik, dan aktivitas antioksidan. Hasil penelitian menunjukkan bahwa kelobot segar memiliki warna hijau cerah, setelah dikeringkan warna hijau berkurang dan menjadi kekuningan. Kelobot segar hasil pengujian dengan SEM memiliki penampang tidak teratur, permukaan tidak seragam, dan mikrofibril pendek, setelah dikeringkan penampang menjadi lebih teratur, permukaan seragam, dan terdapat sejumlah mikrofibil panjang pada permukaan. Nilai kuat tarik kelobot meningkat setelah dikeringkan. Pada analisis senyawa bioaktif, ekstrak kasar metanol dilakukan fraksinasi dengan pelarut heksana, etil asetat, dan butanol. Total fenolik tertinggi terdapat pada fraksi etil asetat ekstrak kelobot segar 5,45 mg GAE/g dan ekstrak kelobot kering 4,46 mg GAE/g. Aktivitas antioksidan tertinggi terdapat pada fraksi etil asetat ekstrak kelobot segar 58,83% RSA dan ekstrak kelobot kering 56,96% RSA.
SIFAT KIMIA DAN KINETIKA DEGRADASI TERMAL ANTIOKSIDAN JUS MELON (Cucumis melo L.) KULTIVAR GAMA MELON PARFUM Supriyadi Supriyadi; Fadilah Husnun; Budi Setiadi Daryono
Jurnal Teknologi Pertanian Andalas Vol 26, No 1 (2022)
Publisher : Universitas Andalas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25077/jtpa.26.1.71-83.2022

Abstract

Sebagai salah satu kultivar melon lokal unggul, melon kultivar Gama Melon Parfum (GMP) sangat potensial karena mengandung antioksidan alami. Melon GMP dapat dikonsumsi dalam bentuk jus dan dinikmati oleh masyarakat luas. Tujuan penelitian ini adalah mempelajari sifat-sifat jus melon GMP serta mengevaluasi nilai D dan Z sifat antioksidannya yang meliputi kandungan total fenolik, vitamin C, dan aktivitas antioksidan. Penelitian ini menggunakan dua faktor yaitu variasi suhu (65, 77, 88, 92 oC) serta waktu (0, 10, 20, dan 30 menit) pasteurisasi dengan pengulangan sampel sebanyak tiga kali. Hasil menunjukkan bahwa proses pasteurisasi dapat mempengaruhi sifat-sifat jus melon GMP yaitu dapat mendegradasi aktivitas antioksidan, kandungan total fenolik, vitamin C, serta total asam berturut-turut sebesar 51%; 16,8%; 84%; dan 296%. Akan tetapi nilai pH jus melon meningkat setelah dipasteurisasi dengan persentase 1,6%. Kinetika degradasi aktivitas antioksidan dapat didekati dengan menggunakan kinetika reaksi orde pertama dapat didekati dengan menggunakan kinetika reaksi orde pertama. Rentang nilai D aktivitas antioksidan, total fenolik, dan  vitamin C berturut-turut adalah 97,09-714,29 menit, 400-1666,67 menit, dan 38,76-222,22 menit. Nilai Z berturut-turut sebesar 32,15; 46,95; dan 37,04 °C. Ketiga parameter yang dievaluasi memiliki sifat sensitif terhadap perlakuan termal.Kata kunci— Aktivitas antioksidan, Kinetika degradasi termal, Jus melon, Gama Melon Parfum, Pasteurisasi
Grey Areas of Ethics: The Significance of Levinas’ Perspective on Accounting Students’ Deliberative Moral Reasoning Kias Ayu Damara; Supriyadi Supriyadi
The Indonesian Journal of Accounting Research Vol 16, No 1 (2013): IJAR January 2013
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.263

Abstract

This study aims to analyze the significance of Levinas’ perspective on the deliberative moral reasoning of accounting students when facing a grey area of ethics in a corporate accounting context. In a between-subjects experimental design, 36 undergraduate accounting students at the Faculty of Economics and Business, Universitas Gadjah Mada, were randomly assigned into two groups, which are a treatment group and a control group. The first group received a treatment of Levinas’ perspective, while the second received no treatment at all. However, both responded to the same four ethical dilemmas faced by corporate accountants designed to measure their deliberative moral reasoning. As expected, students in the treatment group exhibited significantly higher deliberative moral reasoning than those in the control group. This result thus suggests that Levinas’ perspective has significance in accounting students’ deliberative moral reasoning when facing a grey area of ethics in a corporate accounting scheme.
PHYSICAL AND CHEMICAL CHARACTERISTIC OF YOUNG COCONUT LEAVES (Cocos nucifera L.) AS TRADITIONAL PACKAGING Uswatun Hasanah; Edlina Putri Sukma Dewi; Umar Santoso; Supriyadi Supriyadi
Indonesian Food and Nutrition Progress Vol 17, No 2 (2020)
Publisher : Indonesian Association of Food Technologists

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22146/ifnp.46769

Abstract

Traditional food is usually packed with natural packaging materials such as young coconut leaves (janur), but a little scientific information is available related to the packaging material. This study aimed to examine the physical and chemical characteristics of fresh and steamed janur (30 minutes steaming at 100 0 C). The physical and chemical properties of janur were expected to be the basis for the development of janur as an environmentally friendly packaging material. The results showed that fresh and steamed janur color was greenish-yellow and brownish-yellow. The fresh and steamed janur had a tensile strength 19.19 MPa and 30.62 MPa; water content 73.54% and 69.57%; and fat content 1.85% and 0.54%, respectively. After steaming, the microstructure of the cells became finer and irregular. The dominant fatty acid in fresh janur and steamed janur was palmitic acid (24.27%), and palmitoleic acid (38.56%), respectively. The treatment of steaming of janur influenced the physical and chemical characteristics of packaging materials.
Physical and Chemical Characteristics of Teak (Tectona Grandis) Leaves as Food Packaging Material Swastika Dewi; Supriyadi Supriyadi; Umar Santoso
Indonesian Food and Nutrition Progress Vol 17, No 2 (2020)
Publisher : Indonesian Association of Food Technologists

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22146/ifnp.46786

Abstract

Teak (Tectona grandis) leaves is commonly used as the packaging material of traditional food in Indonesia. This study aimed to determine the physical and chemical characteristics of teak leaves with various maturation stages to obtain information about the potency of teak leaves as active packaging material. The physical characteristics analysis including leaf color, thickness, and tensile strength, while chemical characteristics were moisture, fat content, fatty acid, and volatile profile. The results showed that the color, thickness, tensile strength, moisture, and fat content, were light green, 0.306±0.024 mm, 0.22±0.114 MPa, 74.93%, and 2.52% respectively for young teak leaves; while the mature has darker green, 0.388±0.001  mm, 0.36±0.163 MPa, 73.05%, and 2.54% respectively. The fatty acid profiles showed that young teak leaves contained 5 types of fatty acids, dominated by lignoceric acid; while mature teak leaves contained 9 types of fatty acids dominated by tricosanoic acid. The volatile components of young teak leaves e.g. acid and ester compounds, while the mature was dominated by acid and ether compounds. From the results, it is suggested that the use of teak leaves as active food packaging material can be scientifically justified.
EVALUATION OF ANTIOXIDANT PROPERTIES OF Cucumis melo L cv. Hikapel DURING STORAGE AT ROOM TEMPERATURE Puji Wulandari; Supriyadi Supriyadi; Budi Setiadi Daryono
Food ScienTech Journal Vol 1, No 2 (2019)
Publisher : University of Sultan Ageng Tirtayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (344.422 KB) | DOI: 10.33512/fsj.v1i2.7010

Abstract

The changes  in antioxidant compounds and antioxidant activities of melon (Cucumis Melo L.) cultivar Hikapel during postharvest storage at room temperature were evaluated.  Melon with three ripening stages (27 DAA, 29 DAA, and 32 DAA)  were harvested and stored at 25oC for 20 days. Melon cv. Hikapel were evaluated for their antioxidant compounds such as ascorbic acid, total phenolic (TPC), and total flavonoid content (TFC). Antioxidant capacity was also evaluated using DPPH radical scavenging assay (DPPH-RSA) and ferric reducing power assay (FRPA). The result showed that there were different levels of antioxidant compounds (TPC, TFC, and AAC) and antioxidant activities (DPPH-RSA & FRPA) in different ripening stages of this melon. Antioxidant compounds and antioxidant activity decreased during postharvest storage. In conclusion, melon cv. Hikapel provides various natural antioxidant compounds such as phenolic, flavonoid which can be the main contributors to the overall antioxidant activity of melon cv. Hikapel and its antioxidant properties were influenced by the postharvest storage period.
The Role of Moral Reasoning on the Effects of Incentive Schemes and Working Relationships on Whistleblowing: An Audit Experimental Study Supriyadi Supriyadi; Nidaul Uswah Prasetyaningsih
Gadjah Mada International Journal of Business Vol 23, No 3 (2021): September-December
Publisher : Master in Management, Faculty of Economics and Business, Universitas Gadjah Mada

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22146/gamaijb.64394

Abstract

This study examines the role of moral reasoning in strengthening the working relationship and incentive schemes on the likelihood of reporting accounting fraud. This study predicts that higher moral reasoning or being exposed to incentive schemes are more likely to cause someone to be a whistleblower. However, individuals with a close working relationship with wrongdoers will exhibit a lower propensity to blow the whistle than those with no close working relationship. Finally, moral reasoning is expected to interact with working relationships and incentive schemes to affect the propensity to blow the whistle. Based on a lab-experiment with 147 participants, this study documents that the simple effect of moral reasoning, the working relationship, or an incentive scheme is (marginally) significant. Similarly, the combination of moral reasoning and the working relationship significantly improves the tendency to blow the whistle. However, the combined effects of moral reasoning vs. the working relationship and moral reasoning vs. the working relationship vs. incentive scheme are not significant. This paper confirms previous studies which found that moral reasoning significantly alters the whistleblowing intention but that the impact of moral reasoning is not robust for incentive schemes and working relationships. Some limitations should be considered, namely the textual scenarios of the experimental design, working experiences, and the omission of personal orientation and the personal cost of reporting.
The effects of religiosity on earnings management under obedience pressure Mahmudi Mahmudi; Supriyadi Supriyadi
Journal of Economics, Business, & Accountancy Ventura Vol 22, No 1 (2019): April - July 2019
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v22i1.1559

Abstract

This paper examined the effect of obedience pressure on real earnings management. It also also investigated whether the relationship between obedience pressure and real earnings management is moderated by individual’s religiosity level. Religiosity is an individual believed as sources of ethical value that would normatively affect the management ethical decision. Prior studies have documented that management decision could be influenced by obedience pressure, however, there is limited study that specifically tested the effects of obedience pressure and religiosity on real earnings management. This study utilized a laboratory experiment with a 2 x 2 (obedience pressure x level of religiosity) factorial design involving 89 participants. This study found that individuals under obedience pressure were more likely to perform real earnings management than control group. However, religiosity did not significantly mitigate the association between obedience pressure and real earnings management. There is no significant effect of individual’s religiosity level on real earnings management decision.
The Effect of Individual and Organizational Factors on Internal Auditors’ Moral Courage Supriyadi Supriyadi
The Indonesian Journal of Accounting Research Vol 23, No 2 (2020): IJAR May 2020
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.495

Abstract

This research examines the effect of individual and organizational factors on internal auditors' moral courage to report fraud. The variables of individual factors – namely self-efficacy and resilience – and organizational factors – namely independence of the internal auditor's function and perceived audit committee support – are estimated to have positive effects on internal auditors' moral courage. With a multiple regression model based on questionnaire data from 59 respondents of internal auditors, this study found a positive effect of resilience, the independence of the internal auditor's function, and perceived audit committee support variables on the auditors' moral courage. However, the self-efficacy variable has a marginal negative effect on auditors' moral courage. This negative effect is thought to occur because of the nature of the self-efficacy variable as an individual variable. In contrast, the nature and type of internal audit assignments are a group task, so group solidarity can weaken self-efficacy due to a decrease in confidence to control situations and conditions independently. This study fills a gap in the internal auditor behavior literature by examining the causal effects of individual and organizational factors on the auditors' moral courage. The use of a parsimony multiple regression model involving relevant independent variables developed on a theoretical basis to test the causal effects is the methodological contribution of the study. Finally, this is the first study that measured the independence of the internal auditor's function by combining three critical aspects of an internal audit's authority, namely reporting, recruitment, and budgeting for the Indonesian context.
Ekstrak Daun Pisang Klutuk (Musa balbisiana Colla) sebagai Bahan Tambahan pada Pembuatan Kemasan Aktif berbasis Methyl Cellulose Safinta Nurindra Rahmadhia; Umar Santoso; Supriyadi Supriyadi
CHEMICA: Jurnal Teknik Kimia Vol 6, No 1 (2019): Juni 2019
Publisher : Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26555/chemica.v6i1.13724

Abstract

The packaging is important in our life. Banana leaf is one of the traditional packaging materials that is widely used because it has wide leaves and is not easily torn. However, traditional packaging has been abandoned by many people, so active packaging needs to be developed that has an advantage of modern and traditional packaging. In this study the active packaging was made based on methylcellulose (MC) which is added by klutuk banana leaf extract (EDPK) and glutaraldehyde (GA). EDPK studied its antioxidant properties and the active packaging was studied for its physical properties. Klutuk banana leaves dried using a cabinet dryer then mashed up and extracted by maceration method using 80% methanol and concentrated with a rotary vacuum evaporator. Then the extract was analyzed for its antioxidant properties. The active packaging/film prepared by casting with the addition of EDPK as an antioxidant and (GA) as a crosslinker agent. EDPK has antioxidant activity 33,17 ± 0,84 %RSA, total phenolic 76,58 ± 7,95 mg GAE/g EDPK and total flavonoids 29.52 ± 4.01 mg QE/g EDPK. The thickness of EDPK films ranged from 0,062-0,080 mm. The FTIR spectrum of EDPK films shows a relatively similar profile in all film formulations.