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Eva Fadillah

Jurnal Riset Rumpun Ilmu Teknik 2022 Pusat riset dan Inovasi Nasional

This study aims to utilize rice washing wastewater as a potential raw material for bioethanol production using enzymatic hydrolysis and fermentation methods. The wastewater is treated with amylase enzyme to break down starch into simple sugars, which are then fermented using yeast to produce ethanol. The research involves optimizing process conditions such as temperature, pH, enzyme concentration, and fermentation time. The results indicate that rice washing wastewater has the potential to be an efficient raw material for bioethanol production. Thus, this study contributes to the development of renewable energy sources and the utilization of agricultural waste to create a more sustainable economic cycle.  

Rizky Septika Utami; Eko Fransisko; Caca Handika

Jurnal Riset Rumpun Ilmu Tanaman 2022 Pusat riset dan Inovasi Nasional

Liquid organic fertilizer from goat urine is a fertilizer that dissolves easily in the soil and carries important elements for soil fertility. Fertilizers an important role in increasing crop yields, especially in soils with low nutrient content. The aim of the study was to obtain the optimum dose of goat urine liquid organic fertilizer for cucumber growth and to obtain the optimum dose of goat urine liquid organic fertilizer for cucumber yield. This study used a completely randomized design  method and the treatment was goat urine liquid organic fertilizer (POC) consisting of 5 treatments, namely 0 ml/liter water, 50 ml/liter water, 100 ml/liter water, 150 ml/liter water, and 200 ml/liter of water. The administration of goat urine liquid organic fertilizer at a concentration of 200 ml/liter of water affected the cucumber growth variables, namely plant height, number of leaves, flowering age, and harvest age. Administration of goat urine liquid organic fertilizer at a concentration of 200 ml/liter of water affected the yield variables of cucumbers, namely number of fruit, fruit weight per fruit, fruit diameter, and fruit length.

Ira P. Ely; Aulia Debby Pelu; Lukman La Bassy

Jurnal Fisioterapi dan Ilmu Kesehatan Sisthana (JUFDIKES) 2022 Stikes Kesdam IV/Diponegoro Semarang, Indonesia

Pumpkin (Cucurbita moschata) is an important vegetable because of its nutritional value and health benefits. This plant is a rich source of carotenoids, which are rich in water-soluble vitamins, phenolics, flavonoid polysaccharides, mineral salts, and vitamins, all of which are beneficial for health. Pumpkin fruit has a very thick and hard skin, so it can act as a barrier to the rate of respiration, the release of water through the evaporation process, and the entry of air that causes the oxidation process. The purpose of this study was to determine the antibacterial activity of pumpkin seed extract (curcubita moschata). ) against the inhibition of staphylococcus aureus bacteria by well diffusion method. This type of research is a true experimental laboratory using the well diffusion method. The ethanol extract of pumpkin seeds (curcubita moschata) which was tested using the well method was then divided into several concentrations including 10%, 15%, 20%, and 25%. On the NA media that has been made then smeared with Staphylococcus aureus bacteria which had been previously sterilized, then four wells were made in a petri dish after which pumpkin seed extract was added to each concentration. Chloramphenicol was used as a positive control as a positive control. It was then incubated at 37o for 24 hours, then the inhibition zone formed was then measured. The result of this research is pumpkin seed extract (curcubita moschata) has antibacterial activity in the presence of inhibition around the wells of each extract concentration. At a concentration of 10% extract with an inhibitory diameter of 19 mm, a concentration of 15% in an inhibitory diameter of 20 mm, a concentration of 20% in an inhibitory diameter of 21 mm and for a concentration of 15% with an inhibitory diameter of 24 mm, it can be concluded that the extract of pumpkin seeds (curcubita) moschata.) has antibacterial activity against Staphylococcus aureus.

Firman Rezaldi; Eman; Fernanda Desmak Pertiwi; Suyamto; Sumarlin US

Jurnal Fisioterapi dan Ilmu Kesehatan Sisthana (JUFDIKES) 2022 Stikes Kesdam IV/Diponegoro Semarang, Indonesia

Telang flower has the potential to inhibit the growth of Candida albicans, Malasezia furfur, Pitosporum ovale, and Aspergilus fumigatus through the kombucha fermentation biotechnology method. The purpose of this study was to determine the antifungal activity of telang flower kombucha at various concentrations of white sugar. The varying concentrations of granulated sugar used in this study were 20%, 30%, and 40% (w/v), each repeated 3 times. The positive control used was kombucha made from green tea. The negative control used was sterile distilled water. The well diffusion method is one of the methods used to test antifungal activity. The fementation of telang flower kombucha has overall antifungal activity. White sugar concentration of 40% kombucha telang flower was the best concentration in inhibiting the growth of fungi as a whole when compared to the concentration of white sugar kombucha telang flower of 20%, 30% and positive and negative controls.

Aulia Debby Pelu; Hamka Sangkala; Akbar Mahfudz Ismail

Jurnal Sains dan Kesehatan (JUSIKA) 2022 Universitas Muhamadiyah Manado

Jackfruit leaves are one of the medical plants that have many benefits. In general, jackfruit leaves are known as animal feed, but behind their function as animal feed, jackfruit leaves have health benefits because jackfruit leaves contain antimicrobials including flavonoids, tannins, saponins that can dissolve in water and can work to damage cytoplasmic membranes and denature cell proteins bacteria. Staphylococcus aureus is a gram-positive bacterium and is arranged in clusters (like grapes). Some infectious diseases caused by these bacteria are impetigo, boils, acne, wound infections, toxic shock syndrome, and other types of pathogenic. This study was conducted to determine the effect of jackfruit leaf extract dissolved using 70% ethanol as a solvent on the growth of staphylococcus aureus bacteria. The method used is the maceration method for the phytochemical screening test, and the disc diffusion method for the antibacterial activity test. The results of the phytochemical screening contained secondary metabolite compounds in jackfruit leaves and for the results of the antibacterial activity test of jackfruit leaf ethanol extract against the growth of staphylococcus aureus bacteria there was antibacterial activity inhibition with high inhibition at 80% concentration with a diameter of 13mm.

Adisetya, Erista; Krisdiarto, Andreas Wahyu

JITIPARI (Jurnal Ilmiah Teknologi dan Industri Pangan UNISRI) 2022 Universitas Slamet Riyadi Surakarta

The quality of coconut sap (nira) is a significant aspect of the manufacturing of palm sugar. Coconut nira deteriorates fast, and handling nira in the field is challenging due to the long duration of the tapping process, and coconut trees are high, making it tough to reach. The use of natural preservatives to nira help in the preservation of its quality prior to processing. The objectives of this study are to 1) develop a natural coconut nira preservatives formula from mangosteen yellow latex and 2) evaluate the dose of preservatives necessary to maximize nira's shelf life. The study employed a randomized complete analysis with four preservative concentrations of 0%, 1%, 1.5%, and 2%. and four different storage durations: zero hours, six hours, twelve hours, and twenty-four hours.  Chemical analysis of pH, total acid, total sugar, and reduced sugar was performed, as well as sensory evaluation. The study concluded that yellow mangosteen latex can help in the preservation of coconut nira. Preservative concentrations of 1.5% and 2% are still acceptable in 12 hours of storage. While a concentration of 1% is allowed for storage of up to 6 hours. If no preservatives are applied, nira should be processed shortly after harvesting. Nira's quality is deplorable after 24 hours of storage.

Anatje J. Pattipeilohy; Cut Bidara Panita Umar; Mnhammad Taip Pattilouw

Jurnal Rumpun Ilmu Kesehatan 2022 Pusat Riset dan Inovasi Nasional

The tapak dara plant is known as an ornamental plant that is efficacious for relieving muscle pain , antidepressant , medicine for various diseases ( ie relieving swelling caused by wasp stings , nosebleeds and sore throats ), antidote , antibacterial , and lowering blood pressure in humans . Purpose of   Research of this is to identify the content of the chemical from the leaves of tread virgin ( Catharantus roseus ), which serves as an antibacterial and to test the activity of antibacterial extract ethanol leaves tread virgin ( Catharantus roseus ) against the growth of bacteria Staphylococcus aureus by using the method of diffusion in order. Method which are used in research this is experimental by using the method of diffusion in order. This study used concentrations of 5%, 20%, 60%, and 80%. Positive control (+) chloramphenicol antibiotic , negative control (-) aquadest . Results of the study is the extract of leaves of Tread Dara ( Catharantus roseus ) can inhibit the growth of bacteria in a concentration of 80% by having an average zone of inhibition of which is 21 mm including the category is very strong and the concentration of 60% at 20 mm.

Ira Pufaijah Ely; Lukman La Bassy

Jurnal Rumpun Ilmu Kesehatan 2022 Pusat Riset dan Inovasi Nasional

Fragrant pandanus is a type of monocot plant from the pandanaceae family. Fragrant pandan leaves have various ingredients and can be used as antibacterial ingredients and are safe to use, which have been known empirically by the Indonesian people. There are many benefits to the fragrant pandan leaf plant (Pandanus amaryllifolius Roxb), namely as an analgesic (toothache medicine) and antibacterial. The purpose of this study was to determine the chemical content, formulation and stability test in mouthwash preparations. In this study, the maceration method is used which is used to filter simplicia containing chemical components that are easily soluble in liquid. The results of this study indicate that in the phytochemical screening test there are chemical compounds which include flavonoids, alkaloids, saponins, and tannins, which are thought to have contributed to bacterial activity. Research has also been carried out on the formulation and stability test of mouthwash preparations from the ethanol extract of pandan fragrant  leaves  (Pandanus  amaryllifolius roxb)  where  the  results  show  that  the  formulation  can  be  used  as mouthwash of fragrant pandan leaves (Pandanus amaryllifolius roxb) with different concentrations in formulation I. as much as 15.5%, in formulation II as much as 16.5%, and in formulation III 17.5%. And the physical quality test of the mouthwash includes an organoleptic test which has a distinctive smell of fragrant pandan leaves and menthol and the pH test has a stable pH of 5. The results obtained basically produce mouthwash with good physical quality.

Romdhona Chusna Tsani; Putri Shaila

Garina 2021 Akademi Kesejahteraan Sosial Ibu Kartini Semarang

The denim jacket is one of the fashion needs young people have to have for stylish needs. Not only was the durability of the denim jacket also made clothing that was easily combined with various garments. While the denim jacket also has certain wear, the denim model tends to have simple cuts, besides the type of denim itself being monotonous and without motive. Thus the application of quilting technique was fitting to show a newer jacket with a striking combination of cloth on quilting's motive. The purpose of the denim jacket was to know the process of applying quilting techniques on the denim. The methodology used was observation methods, literature methods and documentation methods. The process of application of quilting techniques on the making of denim jackets goes through three stages of designing denim jackets, the preparation of tools and materials, specifying sizes, creating basic patterns, breaking jacket patterns, cutting materials, merader materials, and sewing. Quilting's pattern requires high concentration and precision because it has to watch the angles of the motif connection. A concern when quilting was an polyester layer of layered foam that tended to be slippery shifted the furs. Therefore furing cuts need to be wider than the patchwork pattern. The thickness of the layer of foam should not be too thick because it will make the jacket rigid and heavier.

Suhaera Suhaera; Suci Fitriani Sammulia; Reny Haryani; Shinta Sari Dewi

Jurnal Rumpun Ilmu Kesehatan 2021 Pusat Riset dan Inovasi Nasional

Snail Gong-gong (Strombus Turturella) is a typical food of the people of Riau Islands. The processed food produces the waste of a well-utilized shell. The main composition of the gong-gong slug is calcium carbonate (CaCO3). With the content of calcium, the waste shell of gong-gong can be used as raw material for the preparation of pharmaceutical preparations such as suction tablets. This study aims to obtain the formulation of a lozenges from the waste of gong-gong shell with good physical properties. A lozenges is made by a method of wet granulation in three formulas with variations in the concentrations of the case of the F1 gong-gong 15%, F2 30%, and F3 45%. The granules and tablets are evaluated. The results of the granule evaluation showed that the granule produced from the three formulas has fulfilled the requirements, the results of the tablet evaluation showed on organoleptic test, size uniformity, hardness, disintegration time of all three formulas have fulfilled good lozenges requirements. While the weight uniformity of F1 is not eligible, the friability test F1 and F2 are not eligible. The results of this study showed that the gong-gong snail shells can be formulated into a lozenges and have good physical properties.

Ahmad Zakiudin

Nusantara: Jurnal Pengabdian kepada Masyarakat 2021 Pusat Riset dan Inovasi Nasional

Diabetes Mellitus (DM) is a chronic disorder of the body's metabolism due to the hormone insulin in the body which cannot be used effectively in regulating blood sugar balance thereby increasing the concentration of sugar levels in the blood (hyperglycemia). The purpose of this study is to be able to understand diabetes mellitus and practice diabetic foot exercises in order to minimize tissue damage. Health education about diabetes mellitus and diabetic foot exercises can increase the knowledge of Karangjongkeng villagers to try their best to prevent more severe diabetes mellitus, namely tissue damage. Health education to residents can increase the knowledge and skills of diabetic foot exercises in preventing diabetes mellitus.

Ni Made Susilawati; Neiny Prisy Foekh

JURNAL KEPERAWATAN SISTHANA 2021 SEKOLAH TINGGI ILMU KESEHATAN KESDAM IV DIPONEGORO

 Infection prevention therapy generally uses antibiotics (Priyanto, 2009) where inappropriate use of antibiotics (Paterson, et al., 2005) can cause resistance to antibiotics. Increasing bacterial resistance to antibiotics provides a great opportunity to obtain antibacterial compounds by utilizing the diversity of plants in Indonesia (Manik et al, 2018). Dayak onions on Lembata Island are known as forest onions, their alkaloid content has an antimicrobial function. This research aims to further study the potential of Dayak onion bulbs / forest onions (Eleutherine palmifolia) (L) Merr taken from the Lembata area, East Nusa Tenggara, in inhibiting the growth of Gram-negative Escherichia coli bacteria which include the Extended Spectrum Beta Lactamase (ESBL) strain. ) with Escherichia coli bacteria. Dayak onion 96% ethanol extract was made in a concentration of 10% to 100% which was tested with ESBL strain Escherichia coli bacteria, the inhibitory power formed was measured to determine the Minimum Inhibitory Concentration (MIC) value. Data obtained from Dayak onion (Eleutherine palmifolia) L (Merr) ethanol powder extract has antimicrobial activity in inhibiting the growth of Escherichia coli bacteria in Dayak onion (Eleutherine palmifolia) L (Merr) ethanol powder extract at concentrations of 10%, 20%, 30%, 40%, 50%, 60%, 70%, 80%, 90%, 100% of Escherichia coli bacteria is a concentration that is included in the weak group.

Handayani, Isti; Aini, Nur

JITIPARI (Jurnal Ilmiah Teknologi dan Industri Pangan UNISRI) 2021 Universitas Slamet Riyadi Surakarta

This study aims to determine the effect of Lactobacillus casei and Ambon banana flour on the viability of lactic acid bacteria and inhibition of pathogens in yogurt. The studies used the Randomized Block Design (RBD) 2 factor, starter type and ambon banana flour concentration. The starters type consisting of Streptococcus thermophillus and Lactobacillus bulgaricus; S. thermophilus, L. bulgaricus and L. casei.  The banana flour concentration consisting of 0; 2.5; 5.0; 7.5 and 10%. Analyzed used one-way ANOVA and continued with Duncan's Multiple Range Test. Variables observed including the viability of lactic acid bacteria, inhibition of pathogen (Escherichia coli and Staphylococcus aureus), and yogurt preference. The results showed that the addition of L. casei to yogurt cultures decreased the viability of lactic acid bacteria and inhibition of E. coli but increased inhibition of S. aureus. Increasing the concentration of banana flour causes increased viability of lactic acid bacteria, inhibiting against E. coli and S. aureus. The highest lactic acid bacteria viability has resulted in 10% banana flour concentration. Yogurt without the addition of banana flour cannot inhibit E. coli and S. aureus. Increasing the concentration of banana flour added to yogurt causes a decrease in preference.

Primadewi, Kadek; Diwyami, Ni Putu; Mahardika, Made Rai

Jurnal Pengabdian kepada Masyarakat Wahana Usada (WUJ) 2021 Sekolah Tinggi Ilmu Kesehatan KESDAM IX/Udayana

Background: Anemia is a condition in which the concentration of hemoglobin (Hb) in the blood is lower than the normal value. Anemia that occurs due to iron deficiency so that the formation of red blood cells and other functions in the body is disrupted is iron nutritional anemia. Based on Riskesdas data in 2018, the prevalence of anemia was 48.9% in the 15-24 year age group. According to WHO, adolescents are residents in the age range of 10-19 years, young women have a higher risk, this is because young women experience menstruation (menstruation) every month. The impact of the incidence of anemia in adolescents can reduce concentration and learning achievement, as well as affect productivity among youth. Based on this background, the author is interested in carrying out community service activities for the prevention of anemia in young women during the new normal period of Covid-19 at Panca Atma Jaya Vocational School, Klungkung. Purpose: The purpose of this activity is as a form of implementation of Tri Dharma Stikes Panca Atma Jaya Klungkung. Methods: Participants who took part in this activity were 67 students using the pretest and posttest methods. Results: The results obtained were an increase in the pretest score (before being given education) which was 69.41% to 89.42% in the posttest result (after being given education). Conclusion: There is a significant relationship between posttest scores, which increases after education is held, so anemia prevention education needs to be given and improved to improve anemia prevention behavior in adolescent girls.

Rahmat Ismail; Hamidah Sri Supriati; Nurul Hastuti Raun

Jurnal Sains dan Kesehatan (JUSIKA) 2021 Universitas Muhamadiyah Manado

Fever can be interpreted as a body temperature that is higher (>37°C) than normal temperature because of the temperature control center in the hypothalamus, the temperature control center balances temperature during health or fever by regulating the formation and release of heat. For this reason, the purpose of this study was to determine the antipyretic effectiveness of various concentrations of extracts. In this study, 5% peptone was used to induce fever in 15 white rats which were divided into 5 treatment groups. Groups 1 was given 1% NaCMC as a negative control, groups 2 was given paracetamol 9 mg/200gBB) as a positive control, groups 3 was given 10% lire leaf extract (2 mg/200gBB), groups 4 was given 20% lire leaf extract (4 mg/200gBB), and groups 5 was given 40% lire leaf extract (8 mg/200gBB). This results of this study obtained extract levels of 7,44% and there was a weak antipyretic effect at concentrations of 10% and 20% lire leaf extract, while the greatest antipyretic effect was found in 40% lire leaf extract, almost comparable to 9 mg paracetamol.

Retnaningtyas, Sekar Maharani; Khasanah, Lia Umi; Sari, Ardhea Mustika

JITIPARI (Jurnal Ilmiah Teknologi dan Industri Pangan UNISRI) 2021 Universitas Slamet Riyadi Surakarta

Tilapia fish fillet have a high protein contain (18,70g/100g) however it can be easily decay. The aim of this study was to know the characteristic of lemongrass oil, characterisric of edible film with the addition of lemongrass oil and quality of tilapia fish fillet coated with edible film-natrium alginate enriched lemongrass oil on cold storage. Edible coating based on alginat added with lemongrass oil and applied on fishery products, tilapia fish fillet. The studies used Complete Random Design 2 factor, lemongrass oil concentration and storage time. Analyzed used one way ANOVA and continued with Duncan’s Multiple Range Test (a:0.05) and paired t-test (a:0.05). The analysis showed that yield of lemongrass oil was 0.27%; specific gravity was 0.85476 g/ml; viscosity was 0.021 N.m/s2 and have 17 active compound. Inhibitory zone of lemongrass oil between 6.417 mm – 20.333 mm. Thickness of edible film added with lemongrass oil between 0.063mm-0.104mm; tensile strength value 1.974 MPa-2.563 MPa and WVTR 4.454 g/jam.m2-5.165 g/h.m2. The result of application edible coating enriched with lemongrass oil on fillet showed the TBA and TPC value were significantly increased during however it didn’t affect significantly to the TVB and pH value. Edible coating enriched lemongrass oil 1.5% able to maintain microbiological quality until day 3 and oxidative quality until day 12

Ahlan Sangkal; Hamidah Sri Supriati; Nini M. Hanafi

Jurnal Sains dan Kesehatan (JUSIKA) 2020 Universitas Muhamadiyah Manado

Rosella (Hibiscus sabdariffal L.) contains anthocyanins which can be used as natural dyes and at the same time as an antioxidant that functions as an antidote to free radicals. The aim of this research was to formulate and test the physical characteristics of the blush on cream preparation from the essence of Rosella (Hibiscus sabdariffa L.) as a natural dye. This type of research is an experiment in the laboratory. The extract of Rosella calis flower is crushed and the filtrate is taken by extracting it. The extract is made into blush on cream preparations with a concentration of 20%, 40% and 60%. The organoleptic test results of blush on cream on the control were soft textured, white, smelled like cream, soft-textured F1, ivory white, Rosella flower-like smell, soft-textured F2, light cream colored, Roselle flower-like smell, and F3 small granular texture pink color, distinctive smell of Rosella flower, homogeneity test on homogeneous control, homogeneous F1, homogeneous F2, and not homogeneous F3, control pH test values: 6, F1: 6, F2: 6, F3: 4, control spreadability test: 6 , 3 cm, F1: 5.7 cm, F2: 5 cm, F3: 4.5 cm, control adhesion test: 4.42 seconds, F1: 4.21 seconds, F2: 4.19 seconds, F3: 4.12 seconds and emulsion type test on control: M / A, F1: M / A, F2 M / A, F3: M / A. The formulation and physical characteristics test of blush cream from the extract of Rosella flower petals (Hibiscus sabdariffa L.) cannot be formulated as a blush cream preparation and does not have good characteristics, one of which is the exposure to light and heating during the formulation.

Rahmat Ismail; Hamidah Sri Supriati; Nurul Hastuti Raun

Jurnal Sains dan Kesehatan (JUSIKA) 2020 Universitas Muhamadiyah Manado

Pain is a defense mechanism of the body and caused by tissue damage to the body due to injury, accident or medical action. Traditionally, cashew leaves were used in curing inflammation, pain, toothache, wound healing, rheumatism as well as dysentery. This study aims to determine the effectiveness of analgetic power of cashew leaf ethanol extract (Anacardium occidentale L.) in white rats (Rattus norvegicus). The research conducted is experimental research, with chemical excitatory methods. The test animals were divided into 5 groups with each treatment of 3 mice. Group I Na CMC 1%, group II Paracetamol, group III cashew leaf ethanol extract 10%, group IV cashew leaf ethanol extract 20%, and group V cashew leaf ethanol extract 40% given orally. Pain inductors are 1% induced acetic acid intraperitonially. Observed the amount of mice geliat for 1 hour and calculated percent analgetic power. The results obtained in this study have properties as analgetics with analgetic power concentration of 10%: 82.73%, concentration of 20%: 84.89%, and concentration of 40%: 88.48%.

Aulia Debby Pelu; Risman Tunny; Bilkis Latuconsina

Jurnal Sains dan Kesehatan (JUSIKA) 2020 Universitas Muhamadiyah Manado

Sea urchin (Diadema setosum) is an aquatic biota that has high nutritional value. Bioactive compounds produced by sea urchins have the potential to be used as natural antibacterial compounds. This study aims to identify chemical compounds and determine the antibacterial activity of ethanol extract of sea urchins (Diadema setosum) against the growth of Staphylococcus aureus bacteria. The research method used is the agar diffusion method. The results of phytochemical screening of sea urchin extract (Diadema setosum) showed the presence of alkaloids and saponins. By using variations in the concentration of ethanol extract of sea urchin (Diadema setosum) at a concentration of 80% it had an inhibitory power of 18 mm, a concentration of 90% had an inhibitory power of 23 mm, a concentration of 100% had an inhibitory power of 28 mm and for a concentration of 110% had an inhibitory power of 35 mm. The positive control has a resistance of 30 mm and the negative control is 0 mm. The results showed that the ethanol extract of sea urchins (Diadema setosum) had a strong bacterial inhibitory activity against Staphylococcus aureus bacteria.

Alfino, Yonatan; Siagian, Valentine

Dinamika Akuntansi Keuangan dan Perbankan 2020 Faculty of Economic and Business Universitas STIKUBANK

ABSTRACT This research aims to analyze the effect of auditor concentration, board independence, and audit committee size on the determination of audit fees. Samples were obtained in this research was the IDX BUMN20 (top twenty constituents) contained in the IDX BUMN20 Index Fact Sheet as of December 2019 during the 2015-2019 period. The analysis technique used is descriptive statistical analysis, classical assumption test, multiple linear regression test, and coefficient of determination test. Test results of the independent variable, level of auditor concentration, have a significant positive effect on the determination of audit fees, the independence of the Board of Commissioners has a negative but insignificant effect on the dependent variable on audit fees, and the size of the Audit Committee has a positive but insignificant effect on the dependent variable on audit costs. The result of the determination coefficient is 64.2%, which means that the independent variable affects the dependent variable by 64.2%.  Keywords: Auditor Concentration, Board of Commissioners Independence, Audit Committee Size, Audit Fee