Hasil Pencarian  ::  Simpan CSV :: Kembali

Abstrak :
ABSTRACT
In order to improve and maintain its competitive advantage, the company must choose the right strategy so that the expected performance can be achieved. But the right strategy is not enough, because the important factor that determines the performance is the alignment between strategy and its contingency variables. This study aimed to examine whether the performance of manufacturing companies in Indonesia is influenced by the alignment of strategy with the variable contingency, consist of competition intensity and sophistication of management accounting practices. Cluster Analysis is used to assess the sophistication of management accounting practices. This research used three-way ANOVA to examines strategy alignment and its effect on performance. The results indicate that the performance of manufacturing companies in Indonesia is not influenced by the alignment of strategy with the variable contingency.

Abstrak :
ABSTRACT
In this study studied is the influence of auditor independence on the integrity of financial statements at manufacturing companies listed on the Indonesia Stock Exchange (BEI). In this research use secondary data. The sample of this research is manufacturing company year 2013-2015 by using purposive sampling method. There are 41 companies that meet the criteria as the research sample. This research uses descriptive research with quantitative method. Result of hypothesis test of partial correlation states that variable of auditor independence (X) has no effect to integrity of financial statement (Y) where sig value. (2-tailed) of 0.115 and the probability significance of 0.206> 0.05. While the results of testing the significance of a simple correlation obtained value of auditor independence variable significance of 0.693 value above the level of significance that has been specified that is 0.05. From this research only test one variable that allegedly have an effect on to integrity of financial statement, so that only can explain its influence equal to 0,5%, and the rest influenced by other variable not examined in this research.

Abstrak :
ABSTRACT
The purpose of this research is to examine and analyze the role of management accounting practices in the mediated relationship influences the quality of the accounting information system and Enterprise Resource Planning systems (ERP) against the performance of the company. Design/ methodology/ approach to hypothesis testing using partial least square approach (PLS). We perform an empirical study against the 89 companies in Indonesia that use ERP systems. Findings indicate that management accounting practices could bring impact on company performance of 63.7%. In this study found the findings that accounting techniques used after the use of Enterprise Resource Planning systems (ERP) can affect the performance of the company amounting to 68.5%. The influence of the use of management accounting provides the mediation role against the improved performance of the company. Research limitations/ implications of this model indicates that the effect of the use of mediation practice of management accounting is an important variable for understanding how to utilize a system of Enterprise Resource Planning (ERP) exactly, but if not There is a push from Top management in accepting changes to it will not be achieved. The practical implications of adopting the system of Enterprise Resource Planning (ERP) systems integration and ensure that the impact on the business value. In order for the system of Enterprise Resource Planning (ERP) has a positive impact on the value of the business, the process of integration with the Enterprise Resource Planning system (ERP) should be ensured. Originality/ value - this research provide new knowledge about the importance of the use of contemporary management accounting practices used with Enterprise Resource Planning systems (ERP) to improve the performance of the company.

Abstrak :
ABSTRACT
The Islamic banking industry is currently one of the main indicators of the development of Islamic financial economics in general in Indonesia. This study tries to analyze the CCR and BCC models as a basic model in the DEA to see the level of efficiency of sharia commercial banks in Indonesia for the period 2007-2014. The results of the study conclude that the average efficiency of CRS as a whole from BUS in Indonesia is relatively low at 66%, while the average standard deviation is 0.14. This indicates the poor performance of the Sharia banking industry in general in Indonesia. Nevertheless, the VRS approach of Islamic banks has a higher efficiency value, namely 81%. For the analysis of bank groups with efficiency and stability efficiency criteria for VRS, there are 2 sharia commercial banks in quadrant 1 (high efficiency low stability), there are 4 Islamic banks in quadrant 2 (high efficiency and stability), and 3 Islamic banks into quadrant 3 (low efficiency and stability). Meanwhile there are 2 sharia commercial banks that are in the quadrant 4 category (low efficiency and high stability).

Abstrak :
ABSTRAK
This study aims to analyze the factors that influence the customers' decision in using Islamic banking in Tasikmalaya. This study uses a quantitative method. The data used in this study is primary data. Primary data was obtained from questionnaires distributed to a hundred customers of Islamic banking in Tasikmalaya. Analysis of data uses multiple linear regression and the results show that in partial the variable of profit sharing has significantly positive effect on the customers' decision to use islamic banking, the variable of religion quality has significantly positive effect on the customer's decision to use islamic banking, the variable of education has significantly positive effect on the customer's decision to use islamic banking,the variable of income doesn't have significantly positive effect on the customer's decision to use islamic banking and the variable of products and services have significantly positive effect on the customers' decision to use islamic banking in Tasikmalaya.

Abstrak :
ABSTRACT
This research aims to test Information Content Hypothesis of Jakarta Islamic Index (JII) for stock prices. Two Independent Samples T-Test is used to test the difference of 195 stock prices in 39 companies entering and leaving the 5 JII lists during 2015-2017. The result is that there are differences of stock prices when company is listed compared to the stock prices when the company is taken out in the JII list. The companies have higher stock prices when it entered than when it is excluded in JII.

Abstrak :
Uji daya lekat mukoadesif dari polimer eksipien sangat penting dalam pengembangan sediaan lepas lambat oral dengan sistem mukoadesif untuk meningkatkan ketersediaan hayati obat. Telah diteliti daya lekat mukoadesif granul yang dibuat menggunakan polimer gelatin dengan uji bioadesif in vitro dan wash off pada lambung dan usus tikus. Gelatin merupakan suatu zat yang diperoleh dari hidrolisa parsial kolagen dari kulit, jaringan ikat putih dan tulang hewan. Gelatin yang berasal dari proses yang diasamkan dikenal sebagai gelatin Tipe A dan yang berasal dari proses yang dibasakan dikenal sebagai gelatin Tipe B. Penelitian ini mempelajari pengaruh berbagai kekuatan gel gelatin komersial tipe B terhadap sifat mukoadesifnya. Uji mukoadesif dilakukan pada konsentrasi pengenceran gel gelatin 7,14%, 3,66% dan 2,45% dengan kekuatan gel 328 g Bloom, 230 g Bloom dan 119 g Bloom. Hasil menunjukkan bawa formula granul gelatin dengan kekuatan gel 230 g Bloom yang memberikan kemampuan mukoadesif terbaik dengan perolehan persen perlekatan 100%.

Mucoadhesive test of polymer excipient is important for development of oral sustained release dosage form in mucoadhesive system to increase bioavailability of a drug. The study focused on mucoadhesive strength of gelatinus granules in stomach and intestine of rat using bioadhesive and wash off tests. Gelatin is a substance obtained from partially hydrolyzed collagen of skin, white cattle bones and animal bones. Gelatin derived from acid process is called type A gelatin and those from alkali process is called type B gelatin. This research studied the influence of various gel strength of type B gelatins, particularly their mucoadhesive characteristics. Mucoadhesive tests were performed at the concentration of 7.14%, 3.66%, and 2.45% and with gel strength of 328 g Bloom, 230 g Bloom and 119 g Bloom respectively. The results showed that granules formula with 230 g Bloom gel strength showed the best mucoadhesive strength, with adhesion percentage of 100%.

Abstrak :
Latar belakang: Mengetahui efek pemberian bubuk ?pomegranate? selama 14 hari terhadap peroksidasi lipid berdasarkan pengukuran kadar malondialdehida (MDA) pada tikus yang dipaparkan asap rokok.

Metode: Rancangan acak lengkap diterapkan pada penelitian ini. Tigapuluh tikus Sprague-Dawley dibagi menjadi tiga kelompok, yaitu: kelompok tanpa penambahan bubuk pomegranate (kontrol), kelompok R1 dengan penambahan 5% (kandungan fl avonoid 0,351%/100g) dan kelompok R2 dengan penambahan 10% (kandungan fl avonoid 0,566%/100g) bubuk pomegranat ke dalam ransum. Ransum diberikan ?ad libitum? selama 14 hari. Tikus dipaparkan pada asap rokok selama tiga kali sehari. Kadar MDA diukur sebelum pemaparan, hari ke-8 dan -15 pemaparan. Data dianalisis menggunakan uji ANOVA setelah pengujian normalitas data.

Hasil: Kadar MDA sebelum pemaparan adalah 0.35±0.06 nmol/mL, 0.38±0.06 nmol/mL dan 0.38±0.06 nmol/mL berturut-turut untuk kelompok kontrol, R1 dan R2 (P= 0.65). Pada hari ke-8, kadar MDA adalah 0.70±0.06 nmol/mL, 0.57±0.06 nmol/mL dan 0.56±0.06 nmol/mL berturut-turut untuk kelompok control, R1 dan R2. Kadar MDA pada hari ke-15 berturut-turut untuk kelompok kontrol, R1 dan R2 adalah 1.02 ±0.06 nmol/mL, 0.89±0.06 nmol/mL dan 0.80±0.06 nmol/mL. Terdapat perbedaan bermakna (P= 0,001) rerata kadar MDA hari ke-8 dan hari ke-15 antar kelompok. Rerata kadar MDA pada kelompok kontrol paling tinggi dibandingkan kelompok R1 dan R2 baik pada hari ke-8 maupun hari ke-15. Rerata kadar MDA pada kelompok R2 paling rendah dibandingkan kelompok R0 dan R1 pada hari ke 8 maupun hari ke 15. Peningkatan kadar MDA pada hari ke delapan dibandingkan sebelum pemaparan pada kelompok R0, R1 dan R2 berturut-turut adalah 97%, 52% dan 48%, sedangkan peningkatan MDA pada hari ke 15 dibandingkan sebelum pemaparan pada kelompok R0, R1 dan R2 berturut-turut adalah 187%, 137% dan 113%. Peningkatan kadar MDA terbesar adalah pada kelompok R0.

Kesimpulan: Pemberian bubuk pomegranat pada kadar 5% dan 10% dapat menekan terjadinya peroksidasi lipid yang ditunjukkan dengan kadar MDA dibandingkan dengan kelompok kontrol.

---

Abstract
Background: To analyze the effect of pomegranate (P. granatum) powder consumption for 14 days on lipid peroxidation as shown by malondialdehyde (MDA) level in cigarette smoke exposed rats.

Methods: Thirty Sprague-Dawley male rats were randomly divided into three groups, i.e.: a control group and two treatment groups. The treatment groups either received 5% (R1: 0.351% fl avonoids/100g) or 10% (R2: 0.566% fl avonoids/100g) pomegranate extract powder, respectively. The diets in the form of pellets were freely consumed (ad libitum) and were given for 14 days. Rats were exposed to cigarette smoke three times per day. Blood samples were taken on day 0, day 8th and 15th for MDA analyses. Comparison of MDA levels was done by ANOVA?s test on normal data.

Results: On day 0, the MDA levels were 0.35±0.06 nmol/mL, 0.38±0.06 nmol/mL and 0.38±0.06 nmol/mL for control, 5% and 10% pomegranate powder group, respectively (P=0.65). On day 8th, the MDA levels were 0.70±0.06 nmol/mL, 0.57±0.06 nmol/mL and 0.56±0.06 nmol/mL, and on day 15th, the MDA levels were 1.02 ±0.06 nmol/mL, 0.89±0.06 nmol/mL and 0.80±0.06 nmol/mL in control, 5% and 10% pomegranate powder group, respectively. There was a signifi cant difference (P< 0.001) in MDA levels on day 8th and 15th between groups. The average MDA level for rats consuming control diet was the highest on day 8th and 15th. On the other hand, the lowest average MDA level on day 8th and 15th was observed in rats given 10% pomegranate extract powder. In comparison to MDA level before cigarette smoke exposure, the increases in MDA levels for rats consuming control diet, 5% and 10% pomegranate extract powder were 97%, 52% and 48% on day 8th, and 187%, 137% and 113% on day 15th, respectively. The highest increase in MDA level was observed in control group.

Conclusion: The use of pomegranate powder at 5% and 10% concentration was able to prevent the occurrence of lipid peroxidation as shown by the MDA levels and the effect was dose dependent.