Articles

PENGARUH JABATAN ORGANISASI, BUDAYA ORGANISASI, DAN KONFLIK PERAN AUDITOR INTERNAL TERHADAP KEPUASAN KERJA INTERNAL AUDITOR (Studi pada Badan Urusan Logistik di Indonesia) Rohman, Abdul
Jurnal Telaah dan Riset Akuntansi Vol 2, No 1 (2009): Jurnal Telaah & Riset Akuntansi
Publisher : Program Magister Akuntansi Unsyiah

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Abstract

The main purpose of the study is to test the effects of position in organization, organization culture, and role conflict of internal auditor toward job satisfaction of internal auditor. This Studi is done on Bulog (Badan Urusan Logistik) in Indonesia.The primary data are collected from internal auditors who work in government department that is Bulog. The data are collected by interviewing directly 71 respondents and mailing survey for 180 people. So, there are 251 respondents in this research. From 251 respondents, the data can be collected only from 148 respondents, in detail, 93 respondents (51,67%) from mailed survey and the rest 55 respondents (77,46%) from interview technique. After being reexamined by using multivariate SEM technique that is supported by AMOS and SPSS 10 programs, the data can be processed only from 103 respondents.The result of this research shows that the job satisfaction of internal auditor will be influenced if position of internal auditor in organization is high. The hypothesis stating that the organization culture has positive effect toward job satisfaction of internal auditor is denied. The role conflict of internal auditor gives negative effect toward job satisfaction of internal auditor.             Key words        :Position in organization, organization culture, role conflict, job satisfaction, internal auditor.
THE TENSION BETWEEN LAW AND POLICY IN IRAQ WAR Rohman, Abdul
Jurnal Ilmiah Komunikasi Makna Vol 2, No 1 (2011): Jurnal Ilmiah Komunikasi MAKNA Vol. 2 no. 1, Pebruari 2011
Publisher : Universitas Islam Sultan Agung

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Abstract

Pertarungan antara kepentingan hukum dan politik dalam perang melawan terror sangatkomplek dan ambigu. Dalam perang Irak tarik menarik kepentingan antara Resolusi PBB dankepentingan politik sangat menarik untuk dicermati. Pada kajian ini pertarungan kepentinganantara penggunaan kekuasaan militer dan konstitusi, Resolusi PBB, U.N. Charter dan War PowerAct of 1973 menjadi sangat kentara dalam perang Irak.
Some Physico-chemical Properties of Red Fruit Oil (Pandanus Conoideus Lam) from Hexane and Chloroform Fractions Arumsari, Novita Inar; Riyanto, Sugeng; Rohman, Abdul
Journal of Food and Pharmaceutical Sciences Vol 1, No 2 (2013): J. Food Pharm. Sci (May-August)
Publisher : Gadjah Mada University

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Abstract

As  functional  food  oil,  red  fruit  (Pandanus  conoideus  Lam)  oil  has  been  believed  by  local community  to  threat  several  degenerative  diseases  like  cancer.  Red  fruit  oil  (RFO)  has commanded high price value in Indonesian market. Therefore, the objective of the present study was to  investigate several physico-chemical properties of RFO. Some parameters of RFO  obtained  from  hexane  and  chloroform  fractions  have  been  evaluated.  Such parameters include acid value, saponification value, anisidine value, conjugated dienes and trienes as well as p-anisidine value. Besides, absorptivity coefficient, fatty acid composition, and volatile compounds were also determined. Acid value and saponification value of RFO from chloroform fraction were higher than those in RFO from hexane fraction. In addition, RFO  in hexane  fraction has  the higher  iodine and anisidine values  than  that  in chloroform fraction. Hexane  is  the  best  solvent  to  be  used  for  analysis  of  RFO,  as  indicated  by  the highest  absorptivity  coefficient  of RFO  in hexane.  The main  fatty  acid  composed  of RFO was oleic acid  followed with palmitic acid. The main volatile compound present  in RFO of hexane and chloroform fractions was 9-octadecenoic acid accounting of 41.57 % and 65.06 %, respectively.
Differentiation of Bovine and Porcine Gelatins in Soft Candy Based on Amino Acid Profiles and Chemometrics Raraswati, Mita Amalia; Triyana, Kuwat; ., Triwahyudi; Rohman, Abdul
Journal of Food and Pharmaceutical Sciences Vol 2, No 1 (2014): J. Food Pharm. Sci (January-April)
Publisher : Gadjah Mada University

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Abstract

Gelatin is widely used in some food products, including soft candy (one of food products preferred by children). Most of the gelatin available in the market derived from pigs. Some religions like Islam and Jews prohibited their followers to consume any food products containing pig derivatives, including porcine gelatin. Therefore, it is necessary to develop some rapid and reliable methods for detection of porcine gelatin in soft candy. The purpose of this study was to differentiate and classification the gelatin sources (porcine or bovine) in soft candy based on amino acid profiles combined with chemometrics of principal component analysis (PCA). Separation and determination of amino acid was conducted by reversed-phase HPLC using a fluorescent detector, after being derivatized  with ortho-phtalaldehyde in 2-mercaptoethanol (OPA/2-MCE). Parameters of peak height percentage of each amino acids from each sample were analyzed by PCA. Based on PC1 and PC2, porcine and bovine gelatins in soft candy could be apparently distinguished.
Analysis of Canola Oil in Virgin Coconut Oil Using FTIR Spectroscopy and Chemometrics Man, Yaakob B. Che; Rohman, abdul
Journal of Food and Pharmaceutical Sciences Vol 1, No 1 (2013): J.Food Pharm.Sci (January-April)
Publisher : Gadjah Mada University

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Abstract

Virgin coconut oil is a relative new oil comer in the industry of fats and oils, especially in ropical regions. In this study, we have investigated the possibility to use of Fourier transform infrared (FTIR) spectroscopy in combination with multivariate calibrations of partial least square (PLS) and principle component regression (PCR) as well as discriminant analysis (DA) for quantitative analysis and discrimination of canola oil (Ca-O) in virgin coconut oil (VCO). VCO, Ca-O, and the mixture of both oils was FTIR-spectroscopically scanned at mid infrared region (4,000 – 650 cm-1) using horizontal attenuated total reflectance. Several frequency regions as well as normal and derivative FTIR spectra were compared in order to obtain the best model for quantitative analysis. Finally, FTIR normal spectra at combined frequency regions of 1200-900 and 3027- 2985 cm-1 were selected for quantification of Ca-O due to their capabilities to provide the high correlation between actual and predicted values of CaO in VCO and low error values, either in calibration or validation models. Furthermore, DA was able to discriminate VCO and that adulterated with Ca-O. This result indicated that FTIR spectroscopy was possible to quantify and to discriminate Ca-O in VCO for authentication studies.Keywords: FTIR spectroscopy, canola oil, virgin coconut oil, multivariate calibration, discriminant analysis
Analytical Method Validation of Selected Organochlorine Pesticides in Fortified Rice Using Gas Chromatography with Electron Capture Detector Wardani, Mutia Kusuma; Sutriyanto, Bambang; Lukitaningsih, Endang; Rohman, Abdul
Journal of Food and Pharmaceutical Sciences Vol 2, No 1 (2014): J. Food Pharm. Sci (January-April)
Publisher : Gadjah Mada University

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Abstract

Gas chromatography with electron capture detector (GC-ECD) has been validated for simultaneous determination of selected organochlorine pesticides namely heptachlor, endosulfan, dieldrin, dan p,p’-dichlorodiphenyltrichloroethane (p,p’-DDT) using aldrin as standard internal. Some parameters for analytical method validation were evaluated, i.e. linearity, precision, sensitivity expressed with limit of detection and limit of quantification, and recovery. GC-ECD was linear for determination of these pesticides with r values ≥ 0.99. The values of LOD obtained were 2.50, 2.97, 1.61, and 2.54 ng/mL for heptachlor, endosulphan, dieldrin, and p,p’-DDT, respectively. Furthermore, the relative standard deviation (RSD) values obtained for the assessment of analytical precision were lower than those required by Horwitz. Finally, the used GC-ECD method was accurate for determination of these organochlorine psticides in fortified rice samples which were indicated by the acceptable recovery percentages.
KAJIAN TERHADAP PERBEDAAN TINGKAT PENGUNGKAPAN LAPORAN KEUANGAN SEBELUM DAN SESUDAH SURAT EDARAN BAPEPAM N0. 02 TAHUN 2002 PERUSAHAAN PUBLIK DI INDONESIA Rohman, Abdul
Jurnal Telaah dan Riset Akuntansi Vol 1, No 1 (2008): Jurnal Telaah & Riset Akuntansi
Publisher : Program Magister Akuntansi Unsyiah

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Abstract

This research are computed the indexes reveal financial report among industries. In addition, giving an suggestion policy to agency which made policy about completing certainty of public firms who reveal financial report in Indonesia. This research pointed on practice of revealing financial report on public firm in Indonesia before prevail the realization about that policy by BAPEPAM on 2002. the method are items identification financial report and arrange indexes reveal financial report between industry for all thirteen industries. The second, identification toward the practice of revealing financial report after  turn out the BAPEPAM policy on 2002. The indexes of revealing financial report between industry arrange and then considerate with the research result about the period before BAPEPAM policy turn out to see are there any significant differentiation. Based on the result of t-test showed that are significant different indexes reveal financial report the period before BAPEPAM policy turn with after  turn out the BAPEPAM policy on 2002. Keyword Financial Performance, Ligimiality, Capital Structure and Profitability
PROFIL FITNESS CENTER DI ATLAS SPORT CLUB SURABAYA ROHMAN, ABDUL; WIDODO, ACHMAD
Jurnal Kesehatan Olahraga Vol 1
Publisher : Jurnal Kesehatan Olahraga

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Abstract

Pendekatan, strategi, metode, dan teknik pembelajaran pada hakikatnya dapat dibedakan tetapi tidak dapat dipisahkan. Keempat istilah tersebut merupakan satu kesatuan dalam pembelajaran. Pendekatan, strategi, metode, dan teknik pembelajaran yang akan dan/atau sedang digunakan dapat diketahui dari langkah-langkah pembelajaran yang telah tersusun dan/atau sedang terjadi. Pendekatan pembelajaran adalah cara umum dalam memandang pembelajaran. Sedangkan strategi pembelajaran adalah ilmu dan kiat di dalam memanfaatkan segala sumber belajar yang dimiliki dan/atau yang dapat dikerahkan untuk mencapai tujuan pembelajaran yang telah ditetapkan. Metode mengajar adalah berbagai cara kerja yang bersifat relatif umum yang sesuai untuk mencapai tujuan pembelajaran tertentu dan teknik pembelajaran adalah ragam khas penerapan suatu metode sesuai dengan latar penerapan tertentu. Teknik pembelajaran mengambarkan langkah-langkah penggunaan metode mengajar yang sifatnya lebih operasional. Faktor-faktor yang perlu diperhatikan dalam penentuan teknik pembelajaran di antaranya adalah kemampuan dan kebiasaan guru, ketersedian sarana dan waktu, serta kesiapan siswa. Faktor-faktor yang perlu dipertimbangkan dalam memilih strategi pembelajaran ialah tujuan pembelajaran, jenis dan tingkat kesulitan materi pelajaran, sarana, waktu yang tersedia, siswa, dan guru.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KUALITAS AUDIT APARAT INSPEKTORAT KOTA/KABUPATEN DI JAWA TENGAH Queena, Precilia Prima; Rohman, Abdul
Diponegoro Journal of Accounting Volume 1, Nomor 1, Tahun 2012
Publisher : Diponegoro Journal of Accounting

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Abstract

The objectives of this research to empirically analyze the influence of independency, objectivity, knowledge, job experience, integrity, ethics, and auditor’s proffesional skepticism of audit quality. The population in this research are all auditor’s who worked on the Inspectorate of the city/ county in Semarang, Ungaran, Salatiga, Kendal, and Pekalongan. Sampling was conducted using a purposive sampling method and number of samples of 62 respondents. Primary data collection method used is questionnaire method. The data analysis technique used in This research is the technique of multiple regression analysis. The result showed that the objectivity, knowledge, integrity, ethics, auditor’s proffesional skepticism have a positive and significant impact on audit quality, while the independence and job experience of the variables do not have a significant impact on audit quality. Value of the coefficient of determination indicates that together the independency, objectivity, knowledge, experience, integrity, ethics, and auditor’s proffesional skepticism contribute to dependent variable (quality audit) of 82,8% while the remaining 17,2% are influenced by other outside factor model.
ANALISIS PENGARUH INVESTMENT OPPORTUNITY SET (IOS) DAN MEKANISME CORPORATE GOVERNANCE TERHADAP KUALITAS LABA DAN NILAI PERUSAHAAN Puteri, Paramitha Anggia; Rohman, Abdul
Diponegoro Journal of Accounting Volume 1, Nomor 1, Tahun 2012
Publisher : Diponegoro Journal of Accounting

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Abstract

The objective of this research is to examine the influence of Investment Opportunity Set (IOS) and corporate governance mechanism (the number of audit committee meetings, independence of commissioner, institutional ownership, and managerial ownership) toward earnings quality and firm value. This research also examined the influence of earnings quality to firm value. This research used samples from manufacturing companies that listed on Indonesia Stock Exchange (IDX) during 2006-2010. Based on purposive sampling technique, it got 24 companies as research samples, so as long as 5 years observation there were 120 annual reports were analyzed. The method of analysis of this research was multiple regression. The results of this research showed that earnings quality doesn’t have significant influence to firm value; Investment Opportunity Set (IOS) has significant influence to earnings quality and firm value; the number of audit committee meetings has significant influence to earnings quality but it doesn’t have significant influence to firm value; independence of commissioner doesn’t have significant influence to earnings quality but it has significant influence to firm value; institutional ownership has significant influence to earnings quality and firm value; meanwhile managerial ownership doesn’t have significant influence to earnings quality but it has significant influence to firm value.
Co-Authors Abdul Majid Achmad As’ad Sonief Achmad Fudholi Achmad Widodo Adhistya Rizky Bestari Agustinus Yuswanto, Agustinus Ahmad Hijri Alfian Ahmad Zarkasi Alan Prahutama Amalia Widyaninggar, Amalia Amdi Noviwijaya Amos Rico Brolin Andra Zeptian Anggraini, Putri Nur Annisa Parasayu Any Guntarti Apsari, Adisty Ayu Arie Afzal Arieff Salleh Rosman Ariyanto Setyawan Artita Devi Maharani, Artita Devi Azzahra, Fara Bambang Sutriyanto Bayu Indra Kusuma Bestari, Angi Nadya Budiharto - Bunga Widia Paramitha Choiron, Moch Agus DAHLIYANTI, RIZKA Daud, Rochmawaty Diah Utari, Diah Dwi Ariyani Eka Kumalasari Eka Setiyawati, Eka Eka Yudha Utama Eko Andy Purnomo Elfayang Rizky Ayu Puspitasari, Elfayang Rizky Elis Puspitasari Endang Lukitaningsih Erlang Purwanggono, Erlang Ermadiani, Ermadiani Erni Wijayanti, Erni Erwin Erwin Fajar A. Lumakso, Fajar A. FAJAR NUGROHO Farahwahida Mohd. Yusoff Farisya Nurhaeni Heni Rizqiati I Dewa Ayu Intan Pradnyadari, I Dewa Ayu Intan Indu Prasetya Ning Rahayu Intan Ayu Utari, Intan Ayu Irwan Syah Isda, Raiyyan Rahmi Iswahyudi Joko Suprayitno Kiyatmoko, Tomi Kuwat Triyana Laela Hayu Nurani Margi Kurnianingsih Megayanti, Nita Mita Amalia Raraswati Mohammad Zainal Abidin Muhammad Andi Mubarok Mutia Kusuma Wardani Natasya Elisabeth Nainggolan, Natasya Elisabeth Natasya Elma Octaviana Ningsih, Yenni Eria Novita Inar Arumsari Nurani, Laela Hayu Nurul Khusna Hidayati Okky Widya Arintasari, Okky Widya P, Dian Ridlo Pamuji, Dian Ridlo Paramitha Anggia Puteri Prastiawan, Hendra PRATOMO, DIMAS BAGUS Precilia Prima Queena Putra, Muhammad Fajar Putri, Anggita Rosiana Ratno Agriyanto Rendy Cahyo Hadiwijaya Reza Wibowo Riano Roy Purnaditya, Riano Rochmawati Daud, Rochmawati Sabtari Nawastri, Sabtari Sahara, Riad Sembiring, Anatasya Setianingsih, Siti Shahrel Ahmad SA Sheilla Puteri Suhud, Sheilla Puteri Sitarina Widyarini Solikhun Arifin Stevanus THJ Subagus Wahyuono Suci Nasehati Sunaningsih Sudibyo Martono Sudjadi Sudjadi Sudrajat, Bangun Sugeng Riyanto Sugiyono . Sugiyono Sugiyono Supardjan A. Margono, Supardjan T.N. Saifullah Sulaiman, T.N. Saifullah Tiani Wahyu Utami Tito Albi Utama Tito Anantyo Hartono, Tito Tri Lestari Tri Prihatiningsih Triwahyudi . Triwahyudi, Triwahyudi Ubaidillah Ubaidillah Ummu Kaltsum Wahid, M. Abdul Wahid, Muhammad Abdul Widiantoro, Satrio Yudho Wiranti Sri Rahayu Yaakob B. Che Man Yakoob B. Che Man Yohanes Martono Yunt Erwanto Yuny Erwanto Zubaydah, Wa Ode Sitti