Publication Search

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

Human daily life depends on air, so air quality needs to be protected especially against pollution. Decreasing air quality due to dust pollution can result in ARI. Makes it easier to measure ambient air and air temperature using internet-based technology. Designing internet-based dust and temperature measuring devices using the gp2y1010au0f type dust sensor, and DHS11 sensor as a temperature sensor, amplifier circuit, NodemCU microcontroller, and LCD (Liquid Crystal Display). The measurement application is carried out at the location of the PT. Djabus Tunas Utama Ngoro Mojokerto East Java at 10 sampling points around the mixing tube. The measurement results show the concentration carried by ambient air quality standards when the engine stops, so it is safe for employees. When the machine is mixing and the machine is not mixing (ordinary conditions) the concentration of particulates and the temperature exceeds the ambient air quality standard, for that all employees are required to use PPE.

This study aims to determine the performance of commercial banks as a dependent variable able to be influenced by the Capital Adequacy Ratio (CAR), Loan to Deposit Ratio (LDR), Ownership Concentration and Bank Size as independent variables. This study uses a period of three years starting in 2016 to 2018 using Purposive Sampling as a sampling method. This research uses regression analysis. The results explained that bank performance was significantly affected by CAR and bank Size. Individually, ROA is positively and significantly affected by CAR and Company Size, and bank performance is not affected by LDR and Ownership Concentration.   Keywords:  capital adequacy ratio (CAR), loan to deposit ratio (LDR), ownership concentration, bank size, and bank performance

Ikan asin adalah metode untuk pengawetan makanan menggunakan kombinasi penggaraman dan pengeringan matahari. Di kalangan masyarakat, pembuatan ikan asin banyak menggunakan bahan kimia berbahaya seperti formalin. Penambahan bahan berbahaya mempengaruhi kualitas terutama keamanan. Makanan yang aman didefinisikan sebagai makanan yang terbebas dari cemaran biologi, kimia, mikrobiologi, yang dapat mempengaruhi kesehatan. Karbon aktif diduga bersifat polar yang mampu mengadsorpsi formalin. Tujuan penelitian ini adalah untuk mengetahui pengaruh pemberian karbon aktif dalam mengurangi cemaran formalin pada “jambal roti”. Rancangan percobaan yang digunakan untuk percobaan yaitu Rancangan Acak Lengkap (RAL) 2 faktorial, dengan faktor pertama yaitu konsentrasi karbon aktif 0, 3, dan 6% serta perlakuan kedua yaitu lama perebusan selama 5, 10, dan 15 menit. Penelitian ini dimulai dari pembuatan “jambal roti” dengan penambahan formalin dan perebusan dengan karbon aktif kemudian dianalisis uji kadar formalin, NaCl, protein, dan air. Hasil penelitian menunjukkan bahwa konsentrasi karbon aktif dan lama perebusan memberikan pengaruh yang signifikan pada kualitas jambal roti. Semakin tinggi konsentrasi karbon aktif dan lama perebusan maka semakin berkurangnya kadar formalin pada jambal roti. Hasil terbaik penelitian ini adalah karbon aktif 6% dan lama perebusan 15 menit. Menghasilkan formalin 3.21 ppm, NaCl 9.40%, protein 42.00%, dan air 30.02%. Kata kunci: Karbon Aktif, Formalin, Jambal Roti, Lama Perebusan. ABSTRACT                 Salted fish was a method for food preservation using combination of salting and sun drying. Among the people, the manufacture of salted fish use hazardous chemical material such as formaldehyde. The addition of hazardous substances affects the quality especially the safety. Safe food define as food that free from biological, chemical, microbiological contaminants that can affect health. Active carbon suspected to be polar which able to adsorb formaldehyde. The purpose of this research was to determine the influence of active carbon in reducing formaldehyde in salted fish “jambal roti”. The research used completely randomized design (CRD) with 2 factors, the first factor was the concentration of active carbon 0, 3, and 6% and the second was the boiling time (for 5, 10, and 15 min). This research was started from making “jambal roti” with the addition of formaldehyde and boiling with active carbon then analyzed for formaldehyde content, NaCl, protein, and moisture. The result showed that the concentration of active carbon and boiling time had a significant effect in quality salted fish “jambal roti”. The higher the concentration of active carbon and boiling time the more formaldehyde in “jambal roti” were removed. The best results of the research was 6% active carbon and 15 min of boiling time. Resulting 3.21 ppm of formaldehyde, 9.40% of NaCl, 42.00% of protein, and 30.02% of moisture. Keywords: Active Carbon, Formaldehyde, Jambal Roti, Boiling Time

Mayones merupakan produk olahan telur yang memiliki kandungan lemak tinggi. Reduce fat mayonnaise merupakan salah satu jenis mayones yang memiliki kadar lemak rendah dibandingkan full fat mayonnaise. Penelitian dilakukan dengan menggunakan Rancangan Acak Lengkap (RAL) faktorial yang terdiri dari dua faktor. Faktor pertama jenis zat penstabil dengan berbagai konsentrasi CMC 2,06%, Maltodekstrin 82,43%, Xanthan gum 3,09%.  Faktor kedua jenis kuning telur dengan konsentrasi setiap bahan 20,60% yaitu kuning telur ayam kampung, kuning telur ayam petelur, kuning telur ayam omega 3. Hasil penelitian ini menunjukkan bahwa perlakuan kombinasi yang mempunyai kadar lemak lebih rendah yaitu zat penstabil maltodekstrin 82,43% dengan kuning telur ayam omega 3 dengan konsentrasi 20,60% kombinasi perlakuan tersebut mengandung kadar air 28,651%, kadar lemak 45,650%, pH 4,5, viskositas 3,30 Pa.s, kadar gula total 0,897%, kadar protein 0,160%. Pada pengujian organoleptik yaitu warna putih kekuningan (3,3), tekstur lembut (3,97), tekstur creamy (3,46), kesukaan keseluruhan (paling disukai) (2,6), flavor (mayonnaise) (3,21). Pada penelitian ini kadar lemak masih cukup tinggi sehingga belum mencapai tujuan dari pembuatan reduce fat mayonnaise Kata kunci : Mayones, reduce fat mayonnaise, kuning telur ayam, zat penstabil  ABSTRACTMayonnaise is an processed egg product that has a high fat content. Reduce fat mayonnaise is one type of mayonnaise that has lower fat content compared to full fat mayonnaise. The study was conducted using a factorial Completely Randomized Design (CRD) consisting of two factors. The first factor was the type of stabilizer with 2.06% of  CMC, 82.43% of maltodextrin and 3.09% of xanthan gum. The second factor was the type of egg yolk with 20.60% concentration of each ingredient, free range chicken egg yolk, broiler chicken egg yolk, omega 3 chicken egg yolk. The results of this study indicate that the combination treatment which has lower fat content was 82.43% of maltodextrin with omega 3 chicken egg yolk of 20.60%. The treatment combination contains 28.651% of water content, 45.650% of  fat content, pH 4.5, viscosity 3.30 Pa.s, total sugar content of 0.897%, protein content of 0.160%. In organoleptic testing, they are color (yellowish white) (3.3), soft texture (3.97), creamy texture (3,46), overall preference (most preferred) (2.6), flavor mayonnaise (3.21). The result of study the fat content was still high so that it has not reached the goal of reduced fat mayonnaise. Keywords: Mayonnaise, reduce fat mayonnaise, chicken egg yolk, stabilizing agent

Virgin Coconut Oil (VCO) adalah bahan alami yang memiliki sifat antimikroba (antivirus, antibakteri, dan antijamur). Sehingga VCO dapat memberikan efek pengawet pada bahan makanan, salah satunya adalah roti manis. Penelitian ini dilakukan untuk mengevaluasi pengaruh VCO terhadap karakteristik (fisik dan kimia) dan umur simpan roti manis. Roti manis dianalisis secara fisik (tekstur dan porositas) dan kimia (kadar air, kadar abu, kadar lemak, kadar protein, dan kandungan karbohidrat), dan analisis umur simpan dengan FFA, uji organoleptik dan jamur setiap dua hari selama delapan hari penyimpanan di suhu ruang. Variasi perlakuan roti manis adalah dari rasio konsentrasi VCO: margarin: mentega, K (0%: 8%: 8%); A (4%: 6%: 6%); B (8%: 4%: 4%), C (12%: 2%: 2%); D (16%: 0%: 0%). Hasil penelitian menunjukkan bahwa VCO tidak memiliki pengaruh yang signifikan terhadap karakteristik fisik dan karakteristik kimia roti manis. Namun, VCO berpengaruh signifikan terhadap kadar air roti manis yang dihasilkan, roti manis K memiliki kadar air tertinggi (22,36%) dan berbeda dengan sampel roti manis lainnya. VCO secara efektif menghambat pertumbuhan jamur di roti manis pada konsentrasi 8%, 12%, dan 16%. Roti manis K dan A memiliki masa simpan 4 hari, sedangkan roti manis B, C, dan D memiliki masa simpan 6 hari.Kata kunci: VCO, roti manis, karakteristik, umur simpanABSTRACTVirgin Coconut Oil (VCO) is a natural ingredient that has antimicrobial (antiviral, antibacterial, and antifungal) properties. So that VCO can provide a preservative effect on food ingredients, one of which is sweet bread. This research was conducted to evaluate the effect of VCO on characteristics (physical and chemical) and shelf life of sweet bread. Sweet bread was analyzed physically (texture and porosity) and chemistry (moisture content, ash content, fat content, protein content, and carbohydrate content), and shelf life analysis with FFA, organoleptic and mold tests every two days for eight days of storage at ambient temperature. Treatment variations of sweet breads is from the ratio of the concentration of VCO: margarine: butter, K (0%: 8%: 8%); A (4%: 6%: 6%); B (8%: 4%: 4%), C (12%: 2%: 2%); D (16%: 0%: 0%). The results showed that VCO did not have a significant effect on the physical characteristics and chemical characteristics of sweet bread. However, the VCO has a significant effect on the water content of the sweet bread produced, sweet bread K has the highest moisture content (22,36%) and it is different from other sweet bread samples. VCO effectively inhibits the growth of sweet bread mold at concentrations of 8%, 12%, and 16%. K and A sweet bread has a shelf life of 4 days, while sweet breads B, C, and D have a shelf life of 6 days.Keywords: VCO, sweet bread, characteristics, shelf life

Nutmeg is known as a spice plant that has economic value and multipurpose because every part of the plant can be used in various industries. Compounds contained in nutmeg seeds include essential oils, a-pinene, b-pinene, limonene, myristicin, safrole, and methyl eugenol. Nutmeg plant nutritious as antidiarrheal, antidiabetic, antimicrobial. The purpose of this study was to make a formulation of rubbing oil and to determine the bacteriostatic activity of nutmeg seed oil on staphylococcus aureus bacteria. This study used three formulations, namely the provision of distilled water as a negative control, chloramphenicol as a positive control. The method used in this research is the well method. Bacteria that were incubated for 24 hours in the fastest concentration inhibition research were at 50% concentration because of bacterial growth which showed that the higher the concentration, the higher the inhibitory power and at 20% concentration the results were resistant, because the amount of solvent used was higher. low and can not inhibit the growth of microorganisms.

Clove plant (Syzygium aromaticum. L) Is one of the plants known by the people in Bula village as a traditional medicine the leaves of cloves (Syzygium aromaticum folium) are often used as an alternative to cure stiff and rheumatic diseases such as causing pain due to excessive activity, so that it can be used as an active ingredient in making ointments The purpose of this study was to identify the chemical content of clove leaves (Syzygium aromaticum folium) from Bula village and to formulate a good and stable clove leaf ethanol extract ointment (Syzygium aromaticum folium) using a ratio of variations in the concentration of the Hydrocarbon Base. This research method is experimental which was carried out using a combination base of vaseline album: cera alba from three different formulations with a concentration ratio of F1 (76%: 10 %), F2 (71%: 15%), F3 (66%: 20%), each formulation contains 10% ethanol extract of clove leaf (Syzygium aromaticum folium). Evaluation of ointment preparations was carried out after 1 week of storage; evaluation tests included organoleptic tests, homogeneity tests and pH tests. The results showed that the ointment preparations F1 (76%: 10%) met the requirements for a good and stable ointment, while F2 (71%: 15%), and F3 (66%: 20%) did not meet the requirements for a good and stable ointment.