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All Journal PROSIDING SEMINAR NASIONAL JURNAL AKUNTANSI DAN AUDITING
Fitri Ella Fauziah, Fitri Ella
Universitas Islam Nahdlatul Ulama’ Jepara
Economics, Econometrics & Finance Education

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MODIFIKASI MESIN PENYANGRAI BIJI-BIJIAN UNTUK MEMASAK KACANG GORENG PASIR KHAS JEPARA -, Murharsito; Fauziah, Fitri Ella; Roosdhani, Mohamad Rifqy
PROSIDING SEMINAR NASIONAL & INTERNASIONAL 2015: Prosiding Bidang Teknik dan Rekayasa The 2nd University Research Colloquium
Publisher : Universitas Muhammadiyah Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (260.397 KB)

Abstract

The regency of Jepara in Central Java Province has a special food called “oven peanut”, it is peanut which is roasted by using beach sand. One of the significant problems of the producer of this food is the production process which still be done in traditional method. This research attempts to overcome this problem by introduce the usage of machine to roast this food. The specification of this machine are made by the stainless steel, move in rotation with the motor of 0,25 PK equivalent with the electricity of 180 watt, and the heater is a LPG two burner stove, the temperature inside the machine can be controlled by the thermostat which has been installed to this machine. This research modifies the common grain roasted machine, in order to be fit to process the “oven peanut”, several modifications are applied. First to prevent the peanut breaks because of collision with the inner side of machine, the speed of machine rotation is decelerated; second to prevent the beach sand seep from the gap of material intake/exit valve, the front part of the machine is lifted up with lever. Several experiments in temperature setting then done to produce the best product, the result is the temperature of 60 Celsius degree produce the best product with the white color appearance and a good taste of peanut.Keywords: oven peanut, grain machine, modification
PENGARUH CORPORATE SOCIAL RESPONSIBILITY (CSR) TERHADAP KUALITAS LABA DENGAN CORPORATE GOVERNANCE SEBAGAI VARIABEL MODERATING Fauziah, Fitri Ella; Marissan, Ichwan
JURNAL AKUNTANSI DAN AUDITING Volume 11, Nomor 1, Tahun 2014
Publisher : Department of Accounting, Faculty of Economics & Business,Diponegoro University, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (698.959 KB) | DOI: 10.14710/jaa.11.1.39-61

Abstract

This research is motivated by the growing environmental issues. Guidelines for good corporategovernance requires companies to create checks and balances, enforcing transparency andaccountability, as well as promoting corporate social responsibility for the survival of thecompany (KNKG, 2006). Disclosure of corporate social responsibility has a short-term goalis to minimize earnings management, while long-term goal is to build a good relationship withstakeholders. Research relating to the relationship between corporate social responsibilitywith diverse earnings quality. Research related to the relationship between corporate socialresponsibility with earnings quality is diverse, therefore, this study adds corporate governance asa moderating variable. This study aims to provide empirical evidence regarding the relationshipbetween corporate social responsibility and quality of earnings with corporate governance as amoderating variable. This study uses independent directors and audit committee as a proxy forcorporate governance mechanism, while earnings management or a proxy of earnings quality.The analysis technique used in the study is to use Moderating Regression Analysis (MRA) andresidual test. This study uses secondary data such as financial statements and annual report nonfinancialcompanies listed on the Indonesia Stock Exchange for the period 2010-2012. The resultsshowed that the hypothesis of one and two hypothesis is accepted while the third hypothesis isnot accepted.
Co-Authors Ichwan Marissan, Ichwan Mohamad Rifqy Roosdhani Murharsito -, Murharsito