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Tortilla merupakan makanan khas dari Meksiko berbentuk keripik dengan bahan baku jagung. Dalampenelitian ini dipergunakan penambahan tepung sukun terhadap perbandingan jagung dan kacang hijau untukmeningkatkan nilai ekonomis produk serta meningkatkan kandungan protein produk dengan penambahankacang hijau. Penelitian ini bertujuan untuk mendapatkan proporsi jagung dan kacang hijau dengan penambahantepung sukun dalam pembuatan tortilla yang dapat diterima konsumen serta untuk mengetahui pengaruh variasijagung dan kacang hijau dengan penambahan tepung sukun terhadap karakteristik sensori dan kimia tortilla yangdihasilkan. Penelitian ini menggunakan Rancangan Acak Lengkap (RAL), dengan perlakuan perbandingan antaratepung sukun, jagung dan kacang hijau dengan komposisi tepung sukun (90, 120, dan 150 g) dan perbandinganjagung dengan kacang hijau (75 : 135, 75 : 105 , 75 : 75 g). Data yang diperoleh dianalisis dengan uji sidik ragampada jenjang nyata 0,05. Jika ada beda nyata dilanjutkan dengan uji Tukey. Hasil penelitian menunjukkan bahwatortilla yang terbaik adalah dengan penambahan tepung sukun 120 g dan perbandingan jagung dengan kacanghijau 75 g : 135 g. Hasil tortilla terbaik mengandung kadar air 2,96%, kadar abu 4,63%, kadar protein 7,83%, kadarlemak 25,06%, karbohidrat (by different) 59,49%, warna kuning kecoklatan 3,66%, kerenyahan tortilla renyah3,46%, cita rasa tepung sukun dan kacang hijau nyata atau terasa 3,13% dan kesukaan keseluruhan 3,20%.Kata kunci:Tortilla, tepung sukun, jagung, kacang hijau

Beras analog merupakan sebutan lain dari beras tiruan (artificial rice) yang dibuat dari bahan non padidengan kandungan karbohidrat yang mendekati atau melebihi dengan bentuk menyerupai beras dapatberasal dari tepung lokal atau padi. Metode pembuatan beras analog terdiri dua cara, yaitu metode granulasidan ekstruksi. Hasil cetakan metode granulasi adalah butiran sedangkan hasil cetakan metode ekstruksiadalah bulat lonjong dan sudah lebih menyerupai beras.Penelitian ini dilakukan dengan metode Rancangan Acak Lengkap (RAL) faktorial dengan dua faktorjenis ubi jalar (ubi jalar putih, ubi jalar kuning, ubi jalar ungu) dan rasio tepung singkong dan tepung ubijalar (putih, kuning, dan ungu) sebagai berikut: 100:0, 85:15, 70:30, 55:45.Hasil penelitian menunjukkan bahwa yang terbaik rasio tepung singkong dan ubi jalar 55:45 pada jenisubi jalar putih. Hasil beras analog yang terbaik mengandung kadar air 10,07%; kadar abu 2,52%; kadar gulatotal 8,87%; kadar betakaroten 326 mg/100 g; dan kadar serat kasar 6,74%.Kata kunci: beras analog, tepung singkong ubi jalar, rasio tepung, jenis ubi jalar

Marmalade merupakan produk yang menyerupai selai dibuat dari sari buah beserta kulitnya dengangula. Standar mutu marmalade mempunyai kadar pektin 0,75-1,5%, kadar gula 65-73%, pH 3,2–3,5 dan totalpadatan terlarut 66%-68%. Studi ini bertujuan untuk menghasilkan marmalade fungsional yang mengandungvitamin C tinggi serta disukai konsumen. Penelitian dilakukan dengan menggunakan Rancangan AcakLengkap (RAL) faktorial yang terdiri dari 2 faktor. Faktor pertama rasio buah jeruk sunkist-nanas (1:4,2:3, 3:2, dan 4:1) sedangkan faktor yang kedua yaitu kadar gula (65, 69, dan 73%). Hasil penelitian yangdirekomendasikan adalah kombinasi perlakuan rasio buah 4:1 dan kadar gula 69%. Perlakuan ini mempunyaikarakteristik sebagai berikut: kadar air 15,30%; kadar gula 68,20%; vitamin C 37,08 mg; pH 5; kadar pektin2,8650%; warna kuning (2,80); rasa manis (2,73); aroma buah kuat (2,36); dan disukai (2,66).Kata kunci: Marmalade, jeruk sunkist, nanas, Vitamin C

Labu kuning merupakan sumber karoten (pro vitamin A) yang tinggi, serta mengandung antioksidansebagai penangkal radikal bebas. Labu kuning tersusun atas karbohidrat, protein, lemak, kalsium, fosfor,zat besi, vitamin A, vitamin B, vitamin C, dan air. Penelitian ini bertujuan untuk mengetahui pengaruh jenissusu dengan tingkat penambahan bubur labu kuning terhadap karakteristik fisik dan kimia es krim yangdisukai konsumen. Penelitian ini menggunakan Rancangan Acak Lengkap (RAL) faktorial yang terdiri dari2 faktor. Faktor pertama yaitu jenis susu (susu kedelai, susu sapi UHT, dan susu kambing) dan faktor yangkedua yaitu konsentrasi labu kuning (20, 30, dan 40%). Hasil penelitian menunjukkan bahwa es krim labukuning dengan jenis susu kambing dan konsentrasi labu kuning 20% yang paling banyak disukai konsumendan memiliki karakteristik sebagai berikut: kadar protein 2,39%, kadar lemak 0,36%, kadar betakaroten555,79μg, kadar gula total 12,90%, kadar air 55,48%, kadar abu 1,45%, titik leleh 13,45 menit; warna kuning(2,05); aroma sangat khas susu (1,45); rasa labu kuning agak terasa (3,35); tekstur sangat lembut (1,40);disukai (1,55).Kata kunci: es krim, susu, fisikokimia, sensori, labu kuning.

Biskuit merupakan produk kering dengan daya awet yang relatif tinggi dan salah satu produk makananyang popular di masyarakat. Bahan baku biskuit adalah tepung terigu, yang sampai saat ini masih impordari luar negeri, sehingga ketergantungan terhadap tepung terigu cukup besar. Pemanfaatan tepung sorgumsebagai substitusi dalam pembuatan produk pangan akan mengurangi impor tepung terigu dan menambahnilai fungsional sorgum, serta lebih membudayakan bahan baku lokal dengan maksimal. Penelitian inibertujuan untuk menentukan formulasi dan mengetahui karakteristik biskuit dengan substitusi tepungsorgum dan penambahan ekstrak jahe. Penelitian ini dilakukan dengan metode Rancangan Acak Lengkap(RAL) faktorial dengan dua faktor yaitu konsentrasi tepung sorgum (10, 20, dan 30%) dan penambahanekstrak jahe (10, 15, dan 20 ml). Hasil penelitian menunjukkan bahwa perlakuan konsentrasi tepung sorgum20% dan penambahan ekstrak jahe 10 ml adalah yang paling disukai. Biskuit dengan perlakuan ini memilikikadar air 4,01%; kadar gula total 34,28%; kadar protein 6,39%; kadar lemak 21,33%; rasa terasa manis (2,8000);aroma jahe sedikit terasa (2,0000); kerenyahan terasa renyah (2,8000); dan kesukaan keseluruhan disukai(2,6000).Kata kunci: Biskuit, tepung sorgum, ekstrak jahe, substitusi.

Biskuit merupakan salah satu produk makanan yang popular di masyarakat dan mengandungkarbohidrat, protein, dan lemak sehingga baik dikonsumsi anak-anak sekolah. Bahan baku biskuit adalahtepung terigu, yang sampai saat ini masih impor dari luar negeri, sehingga ketergantungan terhadap tepungterigu cukup besar. Pemanfaatan tepung bekatul beras merah sebagai substitusi dalam pembuatan produkpangan akan mengurangi impor tepung terigu, serta lebih meningkatkan kandungan gizinya. Penelitianini bertujuan untuk meningkatkan nilai ekonomis bekatul beras merah yaitu dengan mengolah bekatulberas merah menjadi tepung, selanjutnya menjadi biskuit dengan penambahan ekstrak jahe merah, danmenambah nilai gizi biskuit fungsional. Penelitian ini dilakukan dengan metode Rancangan Acak Lengkap(RAL) faktorial dengan dua faktor yaitu substitusi tepung bekatul beras merah (20, 30, dan 40%) dankadar ekstrak jahe merah (0, 2, 4, dan 6%). Hasil penelitian menunjukkan bahwa kombinasi perlakuansubstitusi tepung bekatul beras merah dan kadar ekstrak jahe merah yang terbaik adalah pada substitusitepung bekatul beras merah 30% dan kadar ekstrak jahe merah 4%. Perlakuan ini menghasilkan biskuityang mengandung kadar air 3,91%; kadar abu 2,23%; kadar gula total 34,27%; aktivitas antioksidan 85,94%;volume pengembangan 0,36%; warna coklat (3,40); rasa/aroma jahe merah (2,93); memiliki kerenyahanatau tekstur renyah (3,13); dan disukai panelis (3,47).Kata kunci: Biskuit, tepung bekatul beras merah, ekstrak jahe merah, substitusi.

Pisang jenis plantain salah satunya yaitu pisang tanduk tidak banyak disukai karena rasa yang kurangmanis, sehingga lebih cocok diolah menjadi tepung pisang tanduk. Tempe mempunyai kandungan gizi yangcukup tinggi salah satunya yaitu sebagai sumber protein. Substitusi tepung pisang tanduk dan tempe padapembuatan stik vegetarian sebagai salah satu upaya peningkatan mutu ekonomi pisang tanduk dan tempe,serta peningkatan nilai gizi pada produk stik vegetarian. Penelitian ini menggunakan metode RancanganAcak Lengkap (RAL) faktorial dengan dua faktor yaitu kadar tepung pisang tanduk (10, 20, 30%) dan kadartempe (10, 20, 30, 40%). Penelitian ini bertujuan untuk menentukan kadar tepung pisang tanduk dan kadartempe yang optimal untuk menghasilkan stik vegetarian yang berkualitas dan disukai oleh konsumen. Hasilpenelitian menunjukkan bahwa kombinasi perlakuan yang terbaik adalah pada kadar tepung pisang tanduk30% dan kadar tempe 40%. Hasil stik vegetarian tersebut mempunyai karakteristik sebagai berikut : kadarair 2,92%; kadar abu 2,52%; kadar protein 13,40%; warna coklat (2,00); rasa pisang tanduk sangat terasa(2,40); rasa tempe terasa (2,60) memiliki kerenyahan atau tekstur renyah (3,46); dan disukai panelis (3,46).Kata kunci: Tepung pisang tanduk, stick, substitusi, tempe.

Capitalism is believed to bring profit to the owners of capital and encourage economic growth, but the bad impact it generates for the wider community is also more so that capitalism creates a seemingly endless snare. Accounting as part of the economy also can not be separated from capitalism. This article aims to explain the traps of capitalism inherent in the adoption of the International Financial Reporting Standard (IFRS). The traps of capitalism inherent in the adoption of IFRS include (a) increasing opportunities for foreign investors to exploit the natural resources and human resources in Indonesia, (b) the opening of opportunities for the capitalist economic system to replace the family economy system mandated by the Constitution 1945, (c) fair value accounting in IFRS provides an instrument for profit accumulation greed, (d) IFRS adoption encourages Indonesia to engage in global markets so as to facilitate 'flow of things capitalism', which affects the accumulation of money (profit) as the sole Goals and other "value" waivers, including moral values. Efforts to compensate for the trap of capitalism in IFRS adoption can be an increase in the ethics of accountants' learning adapted to the ideology of Indonesia and the value of the Godhead, the development of business processes and accounting practices based on religious values, and the development of critical accounting discourse as a means of awareness of the adverse effects of capitalism. Keywords: trap of capitalism, accounting, adoption of IFRS

The company's value can be measured from the Price Book Value (PBV). PBV is the ratio of stock price to book value companies that show how much the stock price per share as compared to book value per share.The sample of this study consisted of 10 companies included in the index LQ45 firm and the index of Sembiring listed in Indonesia Stock Exchange during the years 2010 to 2013. Analytical techniques used are the Multiple Regression Analysis with a significance level α = 5%. Profitability positively effect and significantly on the value of the company. Company size negatively effect and significantly on the value of the company. Leverage positively effect and significantly on the value of the company. Corporate Social Responsibility positively effect and does not significantly on the value of the company.   Keywords : Profitabilitas, Size company, Leverage and the value of the company.

This research aimed to examine and analyze the effect of executive characteristic, size, sales growth, and leverage towards corporate tax avoidance. On this research, leverage used as mediating variabel to mediate the relationship between executive charactheristic, size, and sales growth to corporate tax avoidance. The population in this research is manufacturing companies listed on the Indonesian Stock Exchange period 2012 to 2014. The sampling technique was done by purposive sampling with sample data which gathering of this research was 129. Data was processed by SPSS software using multiple regression analysis and path analysis. The result of this research showed that executive characteristic, size, sales growth, and leverage had a significant effect to tax avoidance. Based on path analysis, leverage as mediating variabel can’t mediate the relationship between executive characteristic to tax avoidance, but it can mediated the relationship between size and sales growth to tax avoidance in the company. Keywords: executive characteristic, size, sales growth, leverage, tax avoidance

The purpose of this study is to describe the level of accounting comprehension and the accountability of educational fee and to describe the relationship between the level of accounting comprehension and the accountability of educational fee. This is a descriptive study by using the primary data which were collected by distributing the questionnaires and doing the interview with the respondents, the students of Economics and Business Faculty of Satya Wacana Christian University who are obtaining the scholarship. The results from 82 respondents showed that their average level of accounting comprehension was on the less comprehend range (64,02) with the accountability of educational fee was on the accountable range (82,40). Based on the correlation test, there was no correlation between the level of accounting comprehension and the accountability of educational fee. The result of this study also confirmed that the accountable behavior of the students of Economics and Business Faculty of Satya Wacana Christian University who are obtaining the scholarship was included in the second intention factor of the planned behavior theory which is called the normative beliefs. In this case, they behaved to be accountable because of the third party’s encouragement and based on their own agreement.  Keywords: the level of accounting knowledge, the accountability of educational fee, theory of planned behavior, students

This research examines the influence of  female CEO, female CFO, female board of commissioners, and female audit committee on accrual based earnings management. This research presume that man and woman would act differently to solve a problem. This research using a sample of 304 companies listed on the Indonesian Stock Exchange in 2013 that selected based on purposive sampling method. Hypothesis testing is performed by using multiple linier regression to examine the effect of each  independent variable on the dependent variable. The result of this research showed that the position of CFO who is held by female have a significant negative effect on accrual based earnings management. While the position of female CEO, female board of commissioners, and female audit committee have no significant effect on accrual based earnings management.  Keywords: gender, corporate governance, earnings management, accrual based earnings management.

Regional autonomy makes the region able to develop in accordance with its capabilities and does not depend on the Central Government. Efforts to increase the Original Revenue will not give meaning if not followed by an increase in regional economic growth. This study aims to analyze the effect of Local Revenue and Provincial Assistance on Capital Expenditures Moderated by Regional Economic Growth The research was conducted in the administrative area of Central Java Province Regency, which is 35 districts / cities consisting of 29 districts and 6 municipalities. The analytical technique used moderate quasi-model regression with the basis of interaction. The results of the hypothesis show that the Original Revenue, Provincial Assistance, and Economic Growth affect the Capital Expenditure. While Economic Growth is also proven to moderate the influence of Original Revenue on Capital Expenditure. The results of this study show that the model is able to explain the variance of Capital Expenditure of 85.5%. Keywords: Local Revenue, Provincial Assistance, Economic Growth, Capital Expenditure.

The study examines the effect of internal cash flow, insider ownership, profitability, investment opportunity and sales growth on capital expenditure. This research was conducted at the Indonesian Stock Exchange by using a go public manufacturing company as the unit of analysis.Population in this research is manufacturing company listed on the Indonesian Stock Exchange period form 2010 to 2014. The sampling method used purposive sampling. The research sample includes companies that have insider ownership, releasing financial statement, has the completeness of data, used the rupiah currency  Relationship and (or) influence between variables is describe by using multiple regression analysis.The result showed that the insider ownership has significant negative effect and investment opportunity has significant positive effect to the capital expenditure. Where as the internal cash flow and sales growth has no significant positive effect, and profitability has no significant negative effect to the capital expenditure.Keywords:   Internal Cash Flow, Insider Ownership, Profitability, Investment Opportunity, Sales Growth and Capital Expenditure.

The purpose of this research are to analyze the practice of social responsibility disclosure on companies listed in the Jakarta Islamic Index (JII) and to test the effect of disclosure of corporate social responsibility toprofitability ROA (ratio of return on assets) and ROE (ratio of return on equity) as well as the company's reputation measured from the stock price. This research are conducted using a sample of 39 go public companies that has been registered at the Jakarta Islamic Index (JII) using annual reports from 2012 to 2014. Methods of sample selection using purposive sampling. The analysis model is a simple regression. The results showed that the level of social responsibility disclosure of significant effect on ROA on firm, level of social responsibility disclosure a significant effect on ROE and the company's reputation.

This study is to determine what factors affect the performance of SMEs. The population in this study are all the owner of SMEs in the Central Java. Sampling was conducted with a purposive sampling criteria were used in the consideration that SMEs are already running at least five years. The sample in this study is intended as representative of the population to be studied, totaling 67 (sixty seven). The data were then processed andanalyzed by using the computer program of SPSS 20 for Windows. Based on the results of testing the partial regression analysis can be concluded: The competitiveness and marketing access is partially affect performance significantly and positively. This means that the higher competitiveness and marketing access the higher performance. Meanwhile, competitiveness and marketing access have influence on SME’s performance through network capabilities.

The aim of this research is to obtain a partial and empirical evidencefrom a simultaneous monetary policies which affect the share dividends oncompany non financial institutions are listed at the Indonesian stockexchange (BEI).The samples of this research arenon financial company in2009-2012, with purposive sampling method.Hypotheses test to partial results showed that price to book value of noeffect and not significant to the dividend payout ratio, return on investmentis no effect and no significant impact on the divident payout ratio, net profitmargin is not effect and not significant to the dividend payout ratio, currentratio is not effect and not significant to,dividend payout ratio debt to equityratio is not affec insignificant to the dividend payout ratio, total assets andturnover of not effect and not significant to the dividend payout ratio,earning pershare is not effect and not significant to the dividend payoutratio.

The purpose of this study is to know the efforts undertaken by theGovernment of Demak Regency to obtain unqualified opinion. These effortsneed to be appreciated by the local Government Apparatus. TheGovernment's aim is to improve the reliability of the quality of the resultingfinancial statements, particularly in terms of asset management.The selected sample is 141 respondents with purposive samplingtechnique in Demak Regency. Data were obtained by distributingquestionnaires. The questionnaire returned as many as 138 questionnaires.Data analysis using Moderated Regression Analysis (MRA) using ProgarmSPSS.The results showed that the application of local financialaccounting system has a positive effect on the quality of financial statements,while the competence of human resources negatife affect the quality offinancial statements. Similarly, adding organizational commitment as amoderating variable, the application of local financial accounting system hasnegatife influence on the quality of financial statements and human resourcescompetence have a positive effect on the quality of financial statements.

Nu Skin Enterprises is a direct selling America and multilevelmarketingcompany that develops and sells personal care products and dietarysupplements (under the Pharmanex brand). Issuesthat form the basis of thisresearch is that Nu Skin has not been included in the 10best MLM dIndonesia by number of members and the members clarity andwebsite addressbased on MLMStars.net in 2012. The purpose of this study was to analyzetheeffect of the ability of the sales force, sales training and orientationaccuracy ofthe customer to the performance of agents multilevel marketingdistributors of NuSkin in Semarang . The population in this study is the distributor of Nu Skin multilevelmarketing agency in Semarang with a sample of 35 respondents wasobtained by purposive sampling technique, the distributor who has joined for3 months and have a monthly income and the amount of the bonus >Rp.1.000.000. Primary data was collected through questionnaires andanalyzed with multiple linear regression analysis . The results showed that the ability of the sales force and accuracy ofsalestraining has a positive effect on the performance of distributors agents.Whilecustomer orientation negatively affect the performance of distributorsagents.Variable accuracy of sales training (b2 = 0 , 534) became the largestfactoraffecting the performance of distributors agents. While the sales force'sabilityvariables (b3 = 0.419) became the lowest factor affecting theperformance ofdistributors agents .

This study analyzes the factors that affect tax aggressiveness by comparing NPM companies with NPM industry. The sample used in this study is a manufacturing company listed on the BEI 2010-2015. Testing is done by logistic regression. The results showed that leverage, inventory intensity, and fixed asset intensity had no effect on tax aggressiveness. While profitability have a positive effect on tax aggressiveness.