Garuda - Garba Rujukan Digital

Anti-inflammatory Test of Centella Asiatica Extract on Rat Induced by Cadmium Hernayanti Hernayanti; Sri Lestari; Saryono Saryono; Puji Lestari
Molekul Vol 16, No 3 (2021)
Publisher : Universitas Jenderal Soedirman

Cadmium is a toxic heavy metal. The present of cadmium caused inflammation in liver. This study aims to know the anti inflammatory of Centella asiatica extract on rat induced by cadmium. This research was an experimental study using post test only control group design. Twenty four rats divided into six groups with four replications, i.e group of healthy control (C1), negative control induced by CdSO4 with dosage 56 mg/kg for 14 days and treatment (C3-C6) with dosage of 100, 200 ,300 and 400 mg/kg of C. asiatica. The blood Cd, GST, GSH, TNF- α and COx2 were measured after a 21 days administration of C. asiatica. The data were analyzed by ANOVA test followed by Duncan test with a significance level of 5%. The result showed that administrating C.asiatica can neutralized cadmium, improve inflammation in liver.The conclusion of our research that C.asiatica extract can decrease Cd level, TNF-α and COx2 levels and increase GST and GSH level in rat induced by cadmium. A 200 mg/kg was the effective dosage to reduce Cd, TNF-α and COx2 levels and increase GST and GSH levels. Key words : anti inflammatory, Cd, Centella asiatica, GST, COX2

FACTORS AFFECTING UNDERSTANDING AND USING OF STANDAR AKUNTANSI KEUANGAN TANPA AKUNTABILITAS PUBLIK ON MSMEs (SURVEY CONDUCTED OF ENTREPENEURS GETUK GORENG IN BANYUMAS REGENCY) Thiya Septriana; Puji Lestari; Dona Primasari
SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 5 No 1 (2020)
Publisher : Program Studi S1 Akuntansi Fakultas Ekonomi & Bisnis Univesitas Jenderal Soedirman

This research aims to determine the effect of variable Level Education, Socialization of SAK ETAP, Business Scale, and Business Age on Understanding and Use of SAK ETAP at Getuk Goreng entrepreneurs in Banyumas Regency. The sample in this study amounted to 54 entrepreneurs of Getuk Goreng in Banyumas Regency by using the census method, which is to take a sample of the population. The Theories used in this research are Human Capital Theory and Unified Theory of Acceptance and Use of Technology (UTAUT). The data collection in this research was taken by distributing questionnaires, which the process by visiting directly the place of Getuk Goreng business and submitting the questionnaire that was compiled. The results obtained from the field will be analyzed using the Validity & Reliability Test, Classic Assumption Test, Multiple Linear Regression Test and this test is processed with SPSS application. The results of research that have been obtained show that the variable Socialization of SAK ETAP and Business Scale have a positive effect on the understanding and use of SAK ETAP while, the other variables are Level Education and Business Age do not affect the understanding and use of SAK ETAP.

Aktivitas Antioksidan Protein Hidrolisat Dari Kasein Susu Kambing Etawa Hasil Hidrolisis Bromelin Dari Daun Nanas Madu Puji Lestari
Jurnal Gizi dan Pangan Soedirman Vol 4 No 1 (2020): JURNAL GIZI DAN PANGAN SOEDIRMAN
Publisher : Program Studi Ilmu Gizi, Jurusan Kesmas Fakultas Ilmu-Ilmu Kesehatan Universitas Jenderal Soedirman

Hydrolyzed proteins are fragments of protein fragments that have certain biological activities. Some of the functions of hydrolyzed proteins that are known are as antibacterial, antioxidant, antihypertensive, antithrombotic, anti-inflammatory, opioid, and immunomodulatory. Protein from Etawa goat's milk is one source of protein hydrolyzate. In this research, the antioxidant activity of protein hydrolyzate from casein Etawa goat milk was tested. Casein is hydrolyzed with bromelain from honey pineapple leaves. The research steps are: bromelain extraction, casein hydrolysis of Etawa goat milk, antioxidant activity fraction of hydrolyzed protein fractions by DPPH method, and hemolysis test. The results of the study were: (1) the highest degree of hydrolysis in casein hydrolyzate was achieved at 60 minutes incubation time, (2) casein hydrolyzate which had the highest antioxidant activity was incubated for 30 minutes, (3) based on the AAI value, the casein hydrolyzed activity included into the classification of weak antioxidants because AAI <0.5, (4) the results of the hemolysis test show that casein hydrolyzate does not cause hemolysis of red blood cells

The Effect of Profitability, Liquidity, and Company Size on Corporate Social Responsibility Disclosure Shabira Nurulizzah Sahida; Puji Lestari; Warsidi Warsidi
Journal of Accounting, Finance, Taxation, and Auditing (JAFTA) Vol. 2 No. 2 (2020)
Publisher : Magister Akuntansi FE-UK.Maranatha

Penelitian ini bertujuan untuk mengetahui ada atau tidaknya pengaruh profitabilitas, likuiditas, dan ukuran perusahaan terhadap pengungkapan tanggung jawab sosial perusahaan. Objek pada penelitian ini adalah perusahan industry dasar dan kimia yang terdaftar di Bursa Efek Indonesia (BEI) periode 2016-2018. Pengambilan sampel dilakukan dengan menggunakan metode purposive sampling dan diperoleh 26 perusahaan yang memenuhi kriteria sebagai sampel penelitian sehingga jumlah seluruh 78 sampel data. Hasil penelitian ini menunjukkan bahwa profitabilitas dan likuiditas berpengaruh negatif terhadap pengungkapan tanggung jawab sosial perusahaan. Ukuran perusahaan berpengaruh positif dan signifikan terhadap pengungkapan tanggung jawab sosial perusahaan

Internal Factors, External Factors and Earnings Management: Moderating Effects of Auditor Industry Specialization Agung Prayogi; Puji Lestari; Christina Tri Setyorini
Global Financial Accounting Journal Vol 6 No 1 (2022)
Publisher : Faculty of Economics, Universitas Internasional Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37253/gfa.v6i1.6490

Purpose - Earnings management is one of the agency problems in a company. Furthermore, it illustrates the opportunistic behavior of company managers and can be a bad signal for company stakeholders. This research was conducted with the aim of testing the auditor industry specialization as a moderator in the effect of financial distress, tax planning, ownership structure, and audit quality on earnings management. Research Method - This research uses 288 data from 36 manufacturing companies listed on the Indonesia Stock Exchange from 2012 to 2019, using a purposive sampling method. The model used in this research was analyzed using multiple linear regression and moderation test (sub-group analysis and ANOVA test). Findings - According to the findings, managerial ownership and audit quality have a negative effect on earnings management. On the other hand, financial distress, tax planning, and institutional ownership are not significant to earnings management. Meanwhile, by taking into account firm size, profitability, and leverage, auditor industry specialization can be found to moderate the relationship between financial distress, tax planning, managerial ownership, and institutional ownership with earnings management. However, specialization in the audit industry has no effect on the on the effect of audit quality on earnings management. Implication - The presence of managerial ownership and external auditors can serve as a de-confliction mechanism. Companies can consider giving managers the opportunity to own company shares and use the Big Four KAP auditors in order to create better oversight. In addition, companies can consider using auditors from KAPs who have a lot of experience in certain industries.

FACTORS AFFECTING UNDERSTANDING AND USING OF STANDAR AKUNTANSI KEUANGAN TANPA AKUNTABILITAS PUBLIK ON MSMEs (SURVEY CONDUCTED OF ENTREPENEURS GETUK GORENG IN BANYUMAS REGENCY) Thiya Septriana; Puji Lestari; Dona Primasari
SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 5 No 1 (2020): June 2020
Publisher : Program Studi S1 Akuntansi Fakultas Ekonomi & Bisnis Univesitas Jenderal Soedirman

This research aims to determine the effect of variable Level Education, Socialization of SAK ETAP, Business Scale, and Business Age on Understanding and Use of SAK ETAP at Getuk Goreng entrepreneurs in Banyumas Regency. The sample in this study amounted to 54 entrepreneurs of Getuk Goreng in Banyumas Regency by using the census method, which is to take a sample of the population. The Theories used in this research are Human Capital Theory and Unified Theory of Acceptance and Use of Technology (UTAUT). The data collection in this research was taken by distributing questionnaires, which the process by visiting directly the place of Getuk Goreng business and submitting the questionnaire that was compiled. The results obtained from the field will be analyzed using the Validity & Reliability Test, Classic Assumption Test, Multiple Linear Regression Test and this test is processed with SPSS application. The results of research that have been obtained show that the variable Socialization of SAK ETAP and Business Scale have a positive effect on the understanding and use of SAK ETAP while, the other variables are Level Education and Business Age do not affect the understanding and use of SAK ETAP.

Analisis penentuan laba perusahaan dengan menggunakan metode harga jual relatif Lilik Handaya Eka; Irianing Suparlinah; Puji Lestari; Margani Pinasti
Jurnal Ekonomi Bisnis dan Akuntansi (JEBA) Vol 20, No 1 (2018)
Publisher : Ilmu Ekonomi Pembangunan Fakultas Ekonomi dan Bisnis Unsoed

AKTIVITAS ANTIOKSIDAN PROTEIN HIDROLISAT DARI KASEIN SUSU KAMBING ETAWA HASIL HIDROLISIS BROMELIN DARI DAUN NANAS MADU Puji Lestari; Suyata Suyata
Jurnal Gizi dan Pangan Soedirman Vol 4 No 1 (2020): JURNAL GIZI DAN PANGAN SOEDIRMAN
Publisher : Program Studi Ilmu Gizi, Jurusan Kesmas Fakultas Ilmu-Ilmu Kesehatan Universitas Jenderal Soedirman

Hydrolyzed proteins are fragments of protein fragments that have certain biological activities. Some of the functions of hydrolyzed proteins that are known are as antibacterial, antioxidant, antihypertensive, antithrombotic, anti-inflammatory, opioid, and immunomodulatory. Protein from Etawa goat's milk is one source of protein hydrolyzate. In this research, the antioxidant activity of protein hydrolyzate from casein Etawa goat milk was tested. Casein is hydrolyzed with bromelain from honey pineapple leaves. The research steps are: bromelain extraction, casein hydrolysis of Etawa goat milk, antioxidant activity fraction of hydrolyzed protein fractions by DPPH method, and hemolysis test. The results of the study were: (1) the highest degree of hydrolysis in casein hydrolyzate was achieved at 60 minutes incubation time, (2) casein hydrolyzate which had the highest antioxidant activity was incubated for 30 minutes, (3) based on the AAI value, the casein hydrolyzed activity included into the classification of weak antioxidants because AAI <0.5, (4) the results of the hemolysis test show that casein hydrolyzate does not cause hemolysis of red blood cells

Determinants of Accounting Student Career Interest in Sharia Financial Institutions Puji Lestari
Indonesian Journal of Islamic Business and Economics Vol 5 No 1 (2023): IJIBE
Publisher : Islamic Economic Scholar Association and Faculty of Economics and Business Universitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.ijibe.2023.5.1.8767

The purpose of this study is to identify the factors that influence students' desire in working for Islamic financial organizations. The population included undergraduates from Jenderal Soedirman University's accounting department as well as those from Muhammadiyah University Purwokerto, Wijayakusuma University Purwokerto, Nahdlatul Ulama University Purwokerto, and Saifuddin Zuhri State Islamic University Purwokerto's Sharia Banking department. These individuals were either present or prospective students of Sharia accounting courses. There were 93 students who fit the criteria and fully completed the disseminated questionnaire using the convenience sample approach. SPSS software version 25 was used to process and analyze the data. According to the study's findings, knowledge of Islamic accounting, religiosity, and gender have no effect on students' interest in careers in sharia financial institutions. Knowledge of Islamic accounting has a positive effect on students' interest in careers in sharia financial institutions.

FAKTOR-FAKTOR YANG MEMPENGARUHI PRAKTIK TAX AVOIDANCE PADA PERUSAHAAN MUTINASIONAL DI INDONESIA Sully Kemala Octisari; Christiana Nia Iskandar; Minadi Wijaya; Puji Lestari
JAE (JURNAL AKUNTANSI DAN EKONOMI) Vol 8 No 2 (2023): JURNAL AKUNTANSI DAN EKONOMI
Publisher : UNIVERSITAS NUSANTARA PGRI KEDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/jae.v8i2.19885

Taxes as mandatory contributions that force cause multinational companies to do tax avoidance. The study aims to determine the influence of variable board gender diversity, leverage, and profitability on tax avoidance practices on multinational corporations. The data used is secondary data, while the method used is regression analysis of panel data with Eviews 10 to obtain a comprehensive picture of one variable with another variable. The sample in the study consisted of 44 multinational companies registered with the IDX during the period 2016- 2019 using purposive sampling on sampling methods. The results of this study showed that board gender diversity had no significant effect on tax avoidance practices. Leverage has a positive and significant effect on tax avoidance practices. Profitability negatively and significantly affects tax avoidance practices.

Title

Found 13 Documents
Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title Search

Found 13 Documents Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title

Found 13 Documents
Search