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All Journal Medula YUME : Journal of Management International Journal of Economics, Business and Accounting Research (IJEBAR)
Karmilah Karmilah
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Biochemistry, Genetics & Molecular Biology Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Immunology & microbiology Industrial & Manufacturing Engineering Library & Information Science Medicine & Pharmacology Nursing Public Health

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Aktivitas Antibakteri Ekstrak Etanol Daun Cayratia trifolia L. Domin. Terhadap Bakteri Escherichia coli Muhammad Ilyas; Sri Susanti; Karmilah Karmilah; Indriyani Pratiwi Hapsari
MEDULA JURNAL ILMIAH FAKULLTAS KEDOKTERAN UNIVERSITAS HALU OLEO Vol 6, No 1 (2018)
Publisher : Halu Oleo University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (167.328 KB) | DOI: 10.46496/medula.v6i1.5375

Abstract

ABSTRACTPlant Cayratia trifolia L. Domin is one of the plants that can be used as a traditional medicine. One of them is the treatment of infectious diseases. Infectious diseases are the most disease suffered by the population in developing countries, including Indonesia. Some infectious diseases that can be caused by the bacterium Escherichia coli is a urinary tract infection or urinary tractus infection, diarrhea, prevalence of diarrheal diseases in Southeast Sulawesi Province was 7,3% higher than the national prevalence of diarrhea is 3,5 % this study aims to determine the antibacterial activity of ethanol extract of leaves C. trifolia L. Domin against the bacteria E. coli. This type of research is experimental research design using cylinder cup consisting of 5 treatments. Each treatment consists of three repetitions. C. trifolia L. Domin leaves then C. trifolia L. Domin as test materials made concentration of 10%, 20% and 30%. The results showed that ethanol extracts of leaves C. trifolia L. Domin with a concentration of 10% has an average value of 7,67 mm zone of inhibition concentration of 20% has an average value of 10,33 mm zone of inhibition and concentration of 30% has an average value 14,00 mm zone of inhibition. Results of ANOVA showed ethanol extract of leaves C. trifolia L. Domin had a zone of inhibition against Escherichia coli with different concentrations. And on the LSD (Least Significant Difference) concentration that was 30% effective in inhibiting the growth of bacteria E. coli. Keywords: zone inhibition, leaves Cayratia trifolia L. Domin, Escherichia coli, Cylinder cup.
THE INFLUENCE OF THE AUDIT COMMITTEE AND FRAUD DIAMOND ON FRAUDULENT FINANCIAL STATEMENT IN MANUFACTURING COMPANIES OF VARIOUS INDUSTRIES SECTOR LISTED ON THE INDONESIA STOCK EXCHANGE Suripto - Suripto; Karmilah Karmilah
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 5, No 3 (2021): IJEBAR : Vol. 05, Issue 03, September 2021
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v5i3.2721

Abstract

Fraudulend financial statement are generally difficult to detect, due to the various motivations behind the actions taken. The purpose of this study is to prove the effect of the audit committee and the fraud diamond on the fraudulent financial statement by looking at the effect of the variables that are proxies in this study. The population in this study were manufacturing companies in the various industrial sectors in 2015-2019. The sampling technique in this research is purposive sampling. The type of data used is secondary data from the Indonesia Stock Exchange in the form of an annual report. The sample in this study were 22 companies, with 110 observational data. The type of research method used is panel data regression analysis method. The results of the analysis of this study indicate that simultaneously the audit committee and the fraud command element have an effect on the fraudulent financial statement and partially show that only financial stability and financial targets have an effect on the fraudulent financial statement. While the financial target variables, nature of industry, ineffective monitoring, change in auditors, change of directors and audit committees have no effect on fraudulent financial statement. Keywords: Audit Committee, Fraud Diamond, Fraudulent Financial Statements, Manufacturing Companies of Various Industries Sector
Efektivitas Pemungutan Pajak Reklame terhadap Peningkatan Pendapatan Asli Daerah Kota Makassar Karmilah Karmilah; Hasrillah Hasrillah
YUME : Journal of Management Vol 4, No 3 (2021)
Publisher : Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/yum.v4i3.1132

Abstract

AbstarctThis study aims (1) to find out how the effectiveness of the collection of Advertising Tax on Regional Original Revenue of Makassar City. (2) To find out what are the obstacles to collecting Advertising Tax by the Makassar City Regional Revenue Agency.The type of research used is qualitative research with data collection techniques through observations, interviews and documentation with data analysis using Data Reduction, Data Presentation and Conclusion Drawing and Verification techniques. The results of the study indicate that the collection of Advertising Tax is quite effective in increasing Makassar City's Original Regional Revenue. The effectiveness of advertising tax collection has increased from year to year. In 2017, the level of effectiveness of collecting advertisement tax from the realization received experienced a significant increase of 160.25% (very effective). Likewise, in 2018 the level of effectiveness of collecting advertisement tax from the realization received was 118.11% (very effective). And in 2019 the level of effectiveness of collecting advertisement tax from realization was 101.21% (very effective). And in 2020 the level of effectiveness of collecting Advertising Tax from realization is 113.68%. Keywords: Effectiveness, Collection, Advertising Tax, Local Revenue.
Co-Authors Hasrillah Hasrillah Indriyani Pratiwi Hapsari Muhammad Ilyas Sri Susanti Suripto Suripto