Siti Istiqomah
Sebelas Maret University

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Peran Corporate Social Responsibility Disclosure Dalam Memediasi Mekanisme Corporate Governance Dan Earning Management Terhadap Corporate Financial Performance

Conference In Business, Accounting And Management (Cbam) 2012 Vol 1, No 2 (2012): Conference In Business, Accounting And Management (Cbam) 2012
Publisher : Conference In Business, Accounting And Management (Cbam) 2012

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Abstract

The corporate social responsibility (CSR) has to be based on triple bottom lines those are social, environmental, and financial. The corporate governance mechanism is represented by managerial ownership, institutional ownership, proportion of independent commissioner board, and existence of audit committee. The objectives of this study is to examine the influence corporate governance mechanism to earnings management, CSR disclosure and corporate financial performance and examines the influence of earnings management to CSR disclosure and corporate financial performance. Beside that, this study also examines the influence of corporate governance mechanism to corporate financial performance mediated by earnings management and CSR disclosure and the influence of earnings management to corporate financial performance mediated by CSR disclosure. Earnings management and CSR as intervening variables in this study. This study takes 84 companies sample by purposive sampling in the manufacturing sector at the Indonesian Stock Exchange, which were published in financial report from 2007-2009. The analysis method used of this research is Partial Least Square (PLS) . The results of this study showed that: (1) corporate governance mechanism have positive correlation but not significant to earnings management and corporate financial performance. (2) corporate governance mechanism have positive significant influence to CSR disclosure. (3) earnings management have positive correlation but not significant to CSR disclosure and corporate financial performance. (4) earnings management and CSR disclosure doesn’t intervening variables in the relation of corporate governance mechanism to corporate financial performance. (5) CSR disclosure doesn’t intervening variable in the relation of earnings management to corporate financial performance. Keyword : Corporate Governance Mechanism, Earnings Management, CSR disclosure, Corporate Financial Performance. 

CORRELATION BETWEEN GRAMMAR MASTERY AND DESCRIPTIVE WRITING ABILITY

U-JET Vol 3, No 4 (2014): U-JET
Publisher : FKIP UNILA

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Abstract

Tujuan penelitian ini adalah untuk mencari tahu apakah ada hubungan antara penguasaan tata bahasa siswa terhadap kemampuan menulis deskripsi. Instrumen yang digunakan untuk mengumpulkan data adalah tes penguasaan tata bahasa dan tes menulis deskripsi. Hasil dari analisis menunjukan bahwa ada korelasi antara penguasaan tata bahasa siswa dan  kemampuan menulis deskripsi mereka  sebesar 0.868 pada level signifikan dari 0.05 dengan nilai r tabel 0.361 dan nilai p nya 0.000. Hubungan antara penguasaan tata bahasa siswa dan kemampuan mereka dalam menulis deskripsi dikatakan signifikan karena korelasi koefisien lebih tinggi dibandingkan dengan  nilai r tabel (0.868> 0.61) dengan p (probability) 0.000 yang lebih kecil daripada 0.05. Semakin baik penguasaan tata bahasa seseorang maka semakin baik pula kemampuan menulis nya. Jadi, seseorang yang ingin memperbaiki kemampuan menulisnya harus mempelajari tata bahasa.The objective of this research is to find out whether there is correlation between the students’ grammar mastery and their descriptive writing ability. The instruments to collect the data were grammar mastery test and descriptive writing test. The result of the analysis shows that there is a correlation of the students’ grammar mastery and their descriptive writing to 0.868 at the significant level of 0.05 with the critical value of r table 0.361 and p was 0.000. The correlation of the students’ grammar mastery and their descriptive writing ability is significant since the coefficient correlation is higher than the critical value of r table (0.868 > 0.361) with p 0.000 which is less than 0.05. The better one’s grammar mastery the better his or her writing ability. Therefore, those who want to improve their writing ability should learn grammar.Keywords: correlation, descriptive writing ability, grammar mastery

Penambahan Boraks dalam Bakso dan Faktor Pendorong Penggunaannya Bagi Pedagang Bakso di Kota Bengkulu

Jurnal Sain Veteriner Vol 34, No 1 (2016): Juni
Publisher : Fakultas Kedokteran Hewan Universitas Gadjah Mada bekerjasama dengan PB PDHI

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Abstract

The research of using borax in meatballs which was undertaken in the Bengkulu City in 2011 showed that 10% from 100 samples of meatballs containing borax. Considering the dangers of borax for the consumer if consume continuously and increasing the number of meatball traders until 2013, it is necessary to study with more meatballs samples and widely area. The aim of the study was to detect the presence of borax in meatballs, borax content after heating, storability meatballs which containing borax and determine the factors that support the meatball traders to use borax. The study was designed using cross sectional study using two types of data, they were data of meatball sample test in the laboratory and interview data to meatball traders in the BengkuluCity. Total of 160 meatball samples from traders and five meatball samples from grinders were collected and examined with qualitative test using turmeric paper. The qualitative test showed that 165 samples (100%) takenfrom meatball traders and grinders didnt contain borax. Knowledge and attitudes level of traders were at a good level. There were significant relationship between education level with knowledge, information source fromtelevision with attitude, and knowledge with attitude of traders in Bengkulu City (p < 0,05).

Peran Corporate Social Responsibility Disclosure Dalam Memediasi Mekanisme Corporate Governance Dan Earning Management Terhadap Corporate Financial Performance

Conference In Business, Accounting, And Management (CBAM) Vol 1, No 2 (2012): Conference In Business, Accounting And Management (Cbam) 2012
Publisher : Conference In Business, Accounting, And Management (CBAM)

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Abstract

The corporate social responsibility (CSR) has to be based on triple bottom lines those are social, environmental, and financial. The corporate governance mechanism is represented by managerial ownership, institutional ownership, proportion of independent commissioner board, and existence of audit committee. The objectives of this study is to examine the influence corporate governance mechanism to earnings management, CSR disclosure and corporate financial performance and examines the influence of earnings management to CSR disclosure and corporate financial performance. Beside that, this study also examines the influence of corporate governance mechanism to corporate financial performance mediated by earnings management and CSR disclosure and the influence of earnings management to corporate financial performance mediated by CSR disclosure. Earnings management and CSR as intervening variables in this study. This study takes 84 companies sample by purposive sampling in the manufacturing sector at the Indonesian Stock Exchange, which were published in financial report from 2007-2009. The analysis method used of this research is Partial Least Square (PLS) . The results of this study showed that: (1) corporate governance mechanism have positive correlation but not significant to earnings management and corporate financial performance. (2) corporate governance mechanism have positive significant influence to CSR disclosure. (3) earnings management have positive correlation but not significant to CSR disclosure and corporate financial performance. (4) earnings management and CSR disclosure doesn’t intervening variables in the relation of corporate governance mechanism to corporate financial performance. (5) CSR disclosure doesn’t intervening variable in the relation of earnings management to corporate financial performance.Keyword : Corporate Governance Mechanism, Earnings Management, CSR disclosure, Corporate Financial Performance.

PENGARUH KUALITAS DAN DOSIS SERESAH TERHADAP POTENSIAL NITRIFIKASI TANAH DAN HASIL JAGUNG MANIS

Sains Tanah - Jurnal Ilmu Tanah dan Agroklimatologi Vol 11, No 1 (2014)
Publisher : Faculty of Agriculture, Sebelas Maret University

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Abstract

Potensial nitrifikasi merupakan perubahan nitrogen yaitu NH4+ menjadi NO2- dan NO3- oleh bakteri khemoautrotop. Proses tersebut sangat merugikan tanaman, sehingga dikendalikan, salah satunya dengan pengaplikasian seresah. Tujuan dari penelitian ini adalah untuk mengetahui kualitas dan dosis yang efektif mengendalikan potensial nitrifikasi dalam tanah, serta budidaya jagung manis. Penelitian ini menggunakan rancangan acak kelompok lengkap (RAKL) yang terdiri atas dua faktor yaitu jenis seresah (jati, kirinyu dan campuran (jati+kirinyu) dan dosis (5 Mg/ha, 12,5 Mg/ha dan 20 Mg/ha). Hasil penelitian menunjukkan bahwa interaksi jenis dan dosis seresah berpengaruh nyata terhadap potensial nitrifikasi tanah pada minggu ke 2 dan 10. Pemberian seresah kirinyu dengan kualitas tinggi serta dosis 20 Mg/ha memiliki rerata konsentrasi NO2- yang tertinggi, sedangkan rerata konsentrasi NO2- yang terendah pada pemberian seresah campuran dengan kualitas sedang serta dosis 12,5 Mg/ha. Nilai potensial nitrifikasi tidak berkorelasi nyata dengan hasil tanaman. Seresah kirinyu dengan kualitas tinggi serta dosis 20 Mg/ha optimum untuk diaplikasikan dalam budidaya jagung manis.

Potensi Penambahan Minyak Ikan Lemuru pada Pakan Komersial terhadap Kandungan Asam Lemak Omega-3 dan Omega-6 Daging Belut Sawah (Monopterus albus) [Potential Addition of lemuru Fish Oil on Commercial feed The Fatty Acids Omega-3 and Omega-6 Ell Meat (Monopterus albus)]

Jurnal Ilmiah Perikanan dan Kelautan Vol 9, No 1 (2017): Jurnal Ilmiah Perikanan dan Kelautan
Publisher : Faculty of Fisheries and Marine Universitas Airlangga

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Abstract

                                                                  AbstrakBelut sawah (Monopterus albus) merupakan komoditas ikan air tawar yang sangat potensial dibudidayakan saat ini. Belut sawah mempunyai kandungan kolesterol yang cukup tinggi yaitu sebesar 185mg/10gram. Batas kolesterol normal yang dibutuhkan tubuh adalah 160-200 mg per hari. Kandungan kolestrol yang tinggi tidak sebanding dengan kandungan asam lemak tak jenuh daging belut sawah. Kandungan asam lemak tak jenuh pada daging belut sawah sangat kecil yakni α-linolenat acid sebesar 0,46%, EPA sebesar 0,22%, DHA sebesar 2,12%, Linolenat acid sebesar 7,42% dan Arakidonoit acid sebesar 1,75%. Salah satu upaya yang dapat dilakukan untuk menigkatkan Omega-3 dan Omega-6 adalah melalui rekayasa pakan, dengan penambahan suplementasi asam lemak yang berasal dari dari organisme laut yang diharapkan kandungan Omega-3 dan Omega-6 dapat meningkat di daging belut sawah. Penelitian ini bertujuan untuk meningkatkan kandungan Omega-3 dan Omega-6 daging belut sawah. Penelitian ini menggunakan metode eksperimental dengan Rancangan Acak lengkap yang terdiri dari lima perlakuan, empat kali ulangan. Analisis data menggunakan uji statistik sidik ragam Analysis of Variant (ANOVA) untuk mengetahui pengaruh perlakuan. Apabila ada perbedaan antar perlakuan dilanjutkan dengan Uji Jarak Berganda Duncan untuk mengetahui perlakuan yang paling baik. Hasil penelitian penambahan minyak ikan lemuru pada pakan komersial menunjukkan perbedaan yang nyata (P<0,05) terhadap kandungan Omega-3 (α-linolenat acid, EPA ,dan DHA) dan kandungan Omega-6 (Linoleat acid dan arakhidonat acid) daging belut sawah. Pemberian minyak ikan lemuru pada dosis 6% dapat meningkatkan kandungan (Omega-3) daging belut sawah α-linolenat acid sebesar 2,75%, EPA sebesar 2,87% dan DHA sebesar 1,29%. Pada dosis 6% minyak ikan lemuru dapat meningkatkan kandungan arakhidonoit acid sebesar 3,77% dan pada dosis 8% dapat meningkatkan kandungan Linoleat acid 4,24% daging belut sawah.                                                                 AbstractEel (Monopterus albus) are mostly bream a potential cultivated currently. Eel has a high cholesterol a month 185mg/10gram. Limit of the normal body needs cholesterol is 160-200 mg per day. The content of high cholesterol are not comparable with the content of unsaturated fatty acids eel meat. The unsaturated fatty acid on meat eel very low at α-linolenat acid of 0,46%, EPA of 0,22%, DHA of 2,12%, Linolenat acid of 7,42% and Arakidonoit acid of 1,75%. One effort can be done to increase omega-3 and omega-6 is through engineering feed, with the addition of supplements fatty acids that originated from marine organisms are expected to Omega-3 content and Omega-6 can increase in the meat eel. Research is aimed to increase Omega-3 content and Omega-6 flesh of eel. This research uses experimental methods to a draft random complete consisting of five treatment, four times remedial. Analysis data using statistical tests fingerprint variety of analysis of variant (ANOVA) to know the influence of treatment. If there are the differences between treatment continued by test distance multiple Duncan to know the best treatment. Research results in additional fish oil lemuru on commercial feed showing significant differences (p<0,05) against the omega-3 (α-linolenat acid, EPA and DHA) and the omega-6 (linoleic acid and arakhidonat acid) of eel. The doses 6% lemuru fish oil can improve the (Omega-3) of eel α-linolenat acid of 2,75%, EPA of 2,87% and DHA 1,29%. On the content doses 6% fish oil lemuru can improve Arachidonic acid of 3,77% and on content doses, 8 % can improve linoleic acid of 4,24 % meat eel.