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All Journal Business Accounting Review Jurnal Terapan Abdimas Promotif: Jurnal Kesehatan Masyarakat JURNAL PENDIDIKAN TAMBUSAI Majalah Sainstekes Bahastra: Jurnal Pendidikan Bahasa dan Sastra Indonesia Jurnal Agrium Jurnal STEI Ekonomi The Indonesian Journal of Accounting Research Jurnal Akuntansi dan Keuangan PROGRESIF Makara Journal of Science La Ogi : English Language Journal Prosiding Seminar Nasional Pengabdian Kepada Masyarakat Jurnal Riset Manajemen dan Bisnis Jurnal Penelitian Ekonomi Manajemen dan Bisnis Current Biomedicine
Juniarti Juniarti
Universitas Kristen Petra
Agriculture, Biological Sciences & Forestry Arts Humanities Biochemistry, Genetics & Molecular Biology Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Immunology & microbiology Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Medicine & Pharmacology Nursing Public Health Social Sciences Veterinary Other

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Pengaruh Pengungkapan Corporate Social Reponsibility Terhadap Nilai Perusahaan Sub Sektor, Restaurant, Hotel, Tourism, Advertising Dan Media Monica Hendrik; Juniarti Juniarti Juniarti
Business Accounting Review Vol 4, No 1 (2016): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

The objective of this research was to find out whether or not Corporate Social Responsibility (CSR) had influence on the firm value. The CSR variable was measured based on the Global Reporting Initiatie 3.1 standard, while firm value was measured by using Tobin’s Q. The sample was taken from 108 companies years in hospitality, restaurant, tourism, advertising, and media sectors within 2009-2013. The result of this research showsed that Corporate Social Responsibility had no significant influence on the firm value, while the other control variables like firm size, market share, and debt to equity ratio had significant influence on firm value, where both firm size and DER had negative influence on the firm value, while market share had positive influence on the firm value. 
Pengaruh Struktur Kepemilikan Keluarga Terhadap Kinerja Perusahaan Pada Sektor Infrastruktur, Utilitas dan Transportasi Caroline Janet Sukamto; Juniarti Juniarti Juniarti
Business Accounting Review Vol 5, No 2 (2017): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

There is still an inconsistency between theory and empirical results regarding the influence of family ownership structures on firm performance. On the theory, family ownership structure has advantages that can provide benefits to the improvement of firm performance. On the other hand, there are many empirical results regarding the positive and negative effects of family ownership structures on firm performance. This study aimed to examine and to prove the influence of family ownership structure on firm performance. The family ownership structure was measured by the presence or absence of family members sitting in the managerial position of the company or the ownership of stock by the family at least ten percent. Company performance was measured by using ROA. There were two control variables used: GCG score and market share. This research was conducted on public company of infrastructure, utility and transportation sectors which listing in IDX in 2010-2015 with a sample of 125 observations. The result showed a significant negative relationship between family ownership structure with ROA. The result of this study also showed that GCG score had a significant positive affect on ROA, while market share had no affect on ROA.
Value Relevance dari Informasi Akuntansi Sebelum dan Sesudah IFRS pada Perusahaan Sektor Property, Real Estate dan Konstruksi Bangunan Listiyani Chandra; Juniarti Juniarti Juniarti
Business Accounting Review Vol 6, No 1 (2018): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

The application of IFRS as the main standard for the preparation of financial statements has been required in various countries around the world. Harmonization of international accounting standards brings various changes to performance and accounting information of the company. Therefore, companies need to pay attention to the benefits and usefulness of mandatory application of IFRS standards. This study intended to know the impact of IFRS implementation on the value relevance of accounting information. In addition, this study also intended to know the affect of accounting information on investor response as reflected by stock price movements.                   Data processing method was done by comparing pre and post IFRS by using descriptive statistical analysis, while data analysis method by using panel data regression analysis with STATA statistical software and hypothesis test was derived from financial report data obtained from yahoo finance company. The result of the study found that the application of IFRS in the property, real estate, and building sectors significantly influenced the increase of value relevance of accounting information in the form of EPS and BVPS.
Pengaruh Pengungkapan Corporate Social Responsibility terhadap Nilai Perusahaan di Sektor Pertambangan Evelyn Stacia; Juniarti Juniarti Juniarti
Business Accounting Review Vol 4, No 1 (2016): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

This research aimed to identify the affect of Corporate Social Responsibility (CSR) to firm value had been done many times, but the results were inconsitent. The objective of this research was to identify the affect of CSR to firm value in mining sector.            CSR was measured by using GRI Index version 3.1 while firm value was measured by Tobin’s Q. The control variables used in this research were firm size, market share, and debt-to-equity ratio (DER). This research used 135 observation sampel during 2009-2013 and tested by SPSS 20.            The results of this study demonstrated that corporate social responsibility had no significant affect on the firm value; firm size had significant and negative affect on the firm value; market share had significant affect on the firm value; and debt to equity ratio did not have significantly influence on the firm value.
Technology Acceptance Model (TAM) dan Theory of Planned Behavior (TPB), Apikasinya dalam Penggunaan Software Audit oleh Auditor Juniarti Juniarti
The Indonesian Journal of Accounting Research Vol 4, No 3 (2001): JRAI September 2001
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.66

Abstract

This research intends to reveal factors that influence the audit software usage of the auditor. The models that used to explain  audit software usage are technology acceptance model (TAM) and theory of planned behavior (TPB). This research uses auditor as a unit analysis. Statistical tool that used in this research is Structural Equation Modelling (SEM) . Data  are analyzed by using statistical software LISREL 8.30.This research prove that software characteristic is the greatly factor that determine audit software  acceptance followed by organizational characteristic factor. Moreover this research also prove that software audit acceptance act as the factor that influence audit software usage. Eventhough  it is not the only factor, there is not enough evidence to refute this hypothesis.
The Value Relevance of IFRS Adoption in Indonesia Juniarti Juniarti; Ferbiana Helena; Karina Novitasari; Wenny Tjamdinata
Jurnal Akuntansi dan Keuangan Vol. 20 No. 1 (2018): MAY 2018
Publisher : Institute of Research and Community Outreach - Petra Christian University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (331.944 KB) | DOI: 10.9744/jak.20.1.13-19

Abstract

Pros and cons of the benefits of IFRS adoption have become an ongoing debate following the inconclusive results of prior studies. Whether IFRS increase value relevance of account­ing information or not, especially in developing countries is an interesting and relevance research question. Indonesia as one of the developing countries that committed to adopting IFRS has an interest in obtaining empiric evidence on the value relevance of accounting information after nearly five years of IFRS implementation.  This study aims to fill the need to enhance adopters' compliance with the standard. Ohlson Modified Model (1995) is used to test the value relevance of accounting information. Using longitudinal data of listed manu­facturing companies in Indonesia Stock Exchange (IDX), this study confirms that value relevance of accounting information increase after  IFRS adoption than before adoption. The results robust using Pooled Least Square and Random effect model.
Effects of Methanolic Jatropha multifida L. Extract in Wound Healing Assessed by the Total Number of PMN Leukocytes and Fibroblasts Juniarti, Juniarti; Aryenti, Aryenti; Yuhernita, Yuhernita; Poerwaningsih, Ernie Ernie
Makara Journal of Science Vol. 16, No. 3
Publisher : UI Scholars Hub

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Abstract

The aim of this study was to evaluate the effects of methanol extract of Jatropha multifida leaves on the wound healing process and to investigate the wound healing activity based on reduced numbers of PMN (polymorpho nuclear) leukocytes and increased numbers of fibroblasts. Methanol extract of dried leaves of J. multifida was used in the wound healing activity studies. The study subjects were 36 white male Sprague Dawlay rats aged 2 months with 150-200 gram body weight. The subjects were divided into 4 groups and experimentally injured: Group I (negative control) underwent injury without subsequent treatment; group II (positive control) received topical treatment with Bethasone-N after injury; group III (solvent control) was treated with 70% methanol; group IV (treatment group) was treated with 10 mg methanol extract of J. multifida Each group consisted of 3 rats, which were decapitated on days 3, 6, and 13 after the start of treatment. Histological preparation was stained with hematoxyline-eosin (HE) and was continuously examined by counting the numbers of PMN leukocytes and fibroblasts as indicators of wound healing on days 3, 6, and 13 of treatment. The study showed lower numbers of PMN leukocytes in subjects treated with the extract of J. multifida as compared to the other groups. The numbers of fibroblasts were significantly higher on days 6 and 13 of treatment. The treatment of injuries with methanol extract of leaves from J. multifida provided better results compared to the other groups in our study.
KANDUNGAN SENYAWA KIMIA, UJI TOKSISITAS (Brine Shrimp Lethality Test) DAN ANTIOKSIDAN (1,1-diphenyl-2-pikrilhydrazyl) DARI EKSTRAK DAUN SAGA (Abrus precatorius L.) Juniarti, Juniarti; Osmeli, Delvi; Yuhernita, Yuhernita
Makara Journal of Science Vol. 13, No. 1
Publisher : UI Scholars Hub

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Abstract

Chemical Compound Gynecology, ToxinTest (Brine Shrimp Lethality Test) and Antioxidants (1,1-Diphenyl-2- Pikrilhydrazyl) from Saga Leaf Extract (Abrus Precatorius L.). Cytotoxicity effects and antioxidant activities of saga (Abrus precatorius L.) extract were studied by using Brine Shrimp Lethality Test and 1,1-diphenyl-2-pikrilhydrazyl assays. Saga was extracted with different solvents i.e n-hexane, ethyl acetate and methanol. Result showed that the methanolic extract of saga had been potential to be cytotoxic againts Brine Shrimp with LC50 value of 606.736 ppm. However, all the extract of saga did not have antioxidant activities.
Effect of platelet-rich plasma on fibroblasts induced by lipopolysaccharide: in vitro study for wound healing Idris, Muthoharoh; Kusuma, Indra; Juniarti, Juniarti
Current Biomedicine Vol 2 No 1 (2024): January
Publisher : School of Veterinary Medicine and Biomedical Sciences, IPB University, Bogor, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29244/currbiomed.2.1.36-44

Abstract

Platelet-rich plasma (PRP) is expected to be an alternative therapy in wound healing by accelerating the inflammatory process and increasing the healing factors so that the healing process or inflammation is faster. The purpose of this study was to examine the effect of calcium chloride (CaCl2)-activated PRP on the viability, migration, and cytokine levels of interleukin-6 (IL-6) and vascular endothelial growth factor (VEGF) of dermal fibroblast cells in lipopolysaccharide (LPS)-induced inflammatory conditions, as a model in wound healing in vitro. Fibroblast cells were grown in DMEM medium induced with LPS, and then CaCl2-activated PRP treatment was added. Measure fibroblast cell viability using CCK-8 kit (cell counting kit-8) was evaluated using a microplate reader, and the cell migration was evaluated using scratch-assay and TScratch software. Expression of IL-6 and VEGF using ELISA kit. All data were analyzed using software SPSS version 26 by performing a one-way analysis of variance (ANOVA), Kruskal Wills, and Mann-Whitney tests. The results showed that PRP significantly increased fibroblast cell viability in the 10% PRP treatment group. This study shows that PRP does not reduce IL-6 cytokine levels but can increase VEGF growth factor in fibroblast cell cultures. PRP increased cell migration so that the healing process was faster. In conclusion, the CaCl2-activated PRP on LPS-induced fibroblast cells can increase viability and accelerate cell migration; it can’t decrease IL-6 but can increase VEGF expression. PRP is expected to be an alternative therapy in wound healing.
Sosialisasi Pembuatan Limbah Pertanian Menjadi Biochar di Kelompok Tani Inovasi Nagari Sei Talang Kabupaten lima Puluh Kota Yanti, Yulmira; Hamid, Hasmiandy; Suhendra, Dede; Juniarti, Juniarti; Fhigo, Lucky; Wahyuni, Fatma Andria; Kurniati, Fimetha Riva; Febriyani, Ellsa Indah
PROSIDING SEMINAR NASIONAL PENGABDIAN KEPADA MASYARAKAT Vol. 3 No. 1 (2023): Prosiding Seminar Nasional Pengabdian Kepada Masyarakat : MEMAKSIMALKAN POTENSI
Publisher : Universitas Nahdlatul Ulama Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33086/snpm.v3i1.1228

Abstract

Salah satu upaya untuk menambah pendapatan kelompok tani Inovasi adalah dengan mengolah limbah pertanian menjadi sesuatu yang memiliki nilai jual seperti biochar dari limbah pertanian. Biochar merupakan arang yang terbuat dari limbah biomassa seperti salah satunya tongkol jagung yang dapat memperbaiki kualitas tanah dan meningkatkan produktivitas hasil pertanian. Pemanfaatan limbah tongkol jagung masih terbatas saat ini, sehingga disaat musim panen limbah tongkol jagung yang melimpah dapat mencemari lingkungan terutama di saat panen pada musim penghujan. Tujuan kegiatan Pengabdian Kepada Masyarakat ini untuk memberikan solusi dengan mengadakan pelatihan cara pembuatan biochar dari limbah pertanian tongkol jagung secara sederhana. Peserta kegiatan pengabdian kepada masyarakat anggota kelompok tani Inovasi dan perangakat nagari di Jorong Belubus, Nagari Sungai Talang, Kecamatan Guguak, Kabupaten Limapuluh Kota. Kegiatan yang dilakukan adalah dengan mensosialisasikan manfaat serta cara membuat biochar dari limbah tongkol jagung kepada para kelompok tani Inovasi serta pembuatan demplot penanaman Jahe dengan memanfaatkan Biochar. Pada anggota kelompok tani diberikan contoh alat sederhana untuk proses pembuatan limbah tongkol jagung menjadi bicohar dan di perlihatkan secara langsung cara kerjanya sampai pada proses pengemasan hingga siap untuk digunakan dan dijual. Kelompok tani Inovasi Jorong Belubus diharapkan mampu memanfaatkan limbah tongkol jagung menjadi sesuatu yang bernilai jual, serta dapat dimanfaatkan untuk tanaman jahe, sehingga diharapkan dapat memberikan keuntungan dari segi ekonomi, produktivitas tanaman, maupun dari segi pelestarian lingkungan.
Co-Authors A M, Hendra Abdussalam, Moch Adrian Budiman Agnes Andriyani Sentosa Ainur Rahmah, Nunung Akhmadi, Ali Almurni, Siti Amelinda Rosita Anastasia Audina Candra Anastasya Debbie Aliantho Andi Sadapotto Angelina Evelyn Apandi, Aden Aryenti, Aryenti Bramanta, Giraldi Sapta Carolina Limantoro Caroline Janet Sukamto Christina Christina Christina Corolina Corolina Crystalita Crystalita Crystalita Devina Andriani Tandiono Devina Mustikarina Natanagara Elisabeth Kartika Y.W Evelina Kurniawan Evelyn Stacia Evelyn Sutejo Evelyne Evelyne Evita Vianita Sari Fajri, Riyadhul Febriyani, Ellsa Indah Ferbiana Helena Ferry Aditya Fhigo, Lucky Fidelia Fidelia Fidelia Finda Yovita Finy Amelia Firdaus Hi Jahja Kunoli Florencia Irena Chandra Florensia Agatha Francisca Ivana Frans Sanjaya Fransisca Elsa Monica Frency Yunita Gabriela Natalia Lay Hans William Santoso Hasmiandy Hamid Hastin, Abiyyah Helena, Ferbiana Hendro, Junaidi Hermansyah, Sam Hermeria, Noveriza Idris, Muthoharoh Indra Kusuma Indranita, Lusy Ineke Oktaviani Jessica Kartika Halim Karina Novitasari Kathrin Angelin Hardy Kurniati, Fimetha Riva Liana Dewi Lilyani Kartika Sinatra Lina Noersanti Lince, Lince Listiyani Chandra Margaret Carolina Maria Yunita Monica Hendrik Monica Oktavia Mustika, Maya N, Sandi Nasution, Sarifa Ulfa Nathania Nathania Nelly Kawijaya Novi Dwi Vivian Thejakusuma Novitasari, Karina Nur Afni Olgawati Hudoyo Ong Yuliana Osmeli, Delvi Pannya Pannya Pannya Poerwaningsih, Ernie Ernie Preztika Ayu Ardheta Pulungan, Rosmilan Risnah Risnah, Risnah Simon Eric Hanjoyo Stefany Sicilia Ahliawan Stephanie Loyanaputra Stephanie Natalie Tanzil Stephen Hadi Wibowo Suhendra, Dede Surya - Wibowo Sylvia Adriani T N, Novidra Tjamdinata, Wenny Vania Allan Sutanto Veronica Wijaya Vincent Valentino Vivian Jacob Vonny Vinisia Wahyuni, Fatma Andria Wenny Tjamdinata Yuhernita, Yuhernita Yulmira Yanti Z, Naspendra