Wiwied Widyastuti
Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Pengaruh Kecerdasan Emosional, Kecerdasan Spiritual dan Budaya Organisasi terhadap Perilaku Etis Auditor pada KAP Widyastuti, Wiwied; Ludigdo, Unti
Jurnal Akuntansi Multiparadigma Vol 1, No 1 (2010): Jurnal Akuntansi Multiparadigma
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

The issue of ethical behavior in Public Accountant Firms has received much attention in recent years.  This  research  combines  individual factors which includes emotional  quotient,  spiritual  quotient  and external   factors  as well as  organization  culture  to  predict  and  explain the  auditors   ethical  behavior in Public Accountant Firms. The use of questionnaire instrument is adapted from Goleman (2005), Zohar & Marshall (2002), Robbins (2006), Arens, Loebbecke  (1986).  Population in this research is 49 auditors in East Java, as listed in the Directory of Public Accountant 2009.  The results, which are based on multiple regression analysis, indicate that emotional quotient, spiritual quotient and organization culture increase auditors ethical behavior by 53,8%, while the remainder 46,2% is explained by other variables out of this model. Based on t analysis, spiritual quotient and organization culture have significant impacts on auditors’ ethical behavior. On the other hand, emotional quotient does not have significant effect on auditors’ ethical behavior.  Future research is expected to extend area coverage, and use additional instrument to gain better insight for auditors’ ethical behavior. This research proposes that auditors’ ethical behavior could be improved so that audit profession could fulfill the ‘pillars of integrity’.
PENGARUH LAMA PROSES DEKANTASI DAN PENAMBAHAN TEPUNG DAUN KERSEN (Muntingia calabura L.) TERHADAP PENILAIAN ORGANOLEPTIK DAN KUALITAS MINYAK KELAPA Widyastuti, Wiwied; tamrin, tamrin; wahab, djukrana
Jurnal Sains dan Teknologi Pangan Vol 3, No 3 (2018): JURNAL SAINS DAN TEKNOLOGI PANGAN
Publisher : JURUSAN ILMU DAN TEKNOLOGI PANGAN, UNIVERSITAS HALU OLEO

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Abstract

ABSTRACT The purpose of this research was to investigate the effect of decantation process and addition of cherry leaf flour (Muntingia calabura L.) to organoleptic assessment and quality of coconut oil. This research used Randomized Design Complete (RAL) Factorial with 2 Factors. The first factor is the duration of decantation (P) consisting of four levels ie. 0 hour (P0), 6 hours (P1), 12 hours (P2) and 18 (P3), second factor is the concentration of cherry leaf powder (K ) consisting of four variations ie. 0% (K0), 0.1% (K1), 0.2% (K2) and 0.3% (K3). The results showed that the treatment of 0 hours decantation process and the addition of 0% cherry powder (P0K0) was the best treatment on organoleptic assessment (aroma and color), water content and free fatty acid (FFA). The longer of the decantation process and the more cherry leaf addition and decreasing the quality of coconut oil. Keywords: Decantation, cherry leaf, coconut oil quality. ABSTRAK Tujuan penelitian ini adalah untuk mengetahui pengaruh proses dekantasi dan penambahan tepung daun kersen (Muntingia calabura L.) terhadap penilaian organoleptik dan kualitas minyak kelapa. Penelitian ini menggunakan metode Rancangan Acak Lengkap (RAL) Faktorial dengan 2 Faktor. Faktor Pertama adalah lama dekantasi (P) yang terdiri atas empat taraf yaitu dekantasi 0 jam (P0), dekantasi 6 jam (P1), dekantasi12 jam (P2) dan dekantasi 18 jam (P3), faktor kedua yaitu konsentrasi tepung daun kersen (K) yang terdiri dari empat variasi penambahan tepung kersen yaitu 0% (K0), 0.1% (K1), 0.2% (K2) dan 0.3% (K3). Hasil penelitian menunjukkan bahwa perlakuan proses dekantasi 0 jam dan penambahan tepung daun kersen 0% (P0K0) merupakan perlakuan terbaik pada penilaian organoleptik (aroma dan warna), kadar air dan asam lemak bebas (FFA). Semakin lama proses dekantasi dan semakin banyak penambahan tepung daun kersen dan semakin menurunkan kualitas minyak kelapa. Kata kunci: Dekantasi, daun kersen, kualitas minyak kelap