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Tiga warna orientasi pendidikan akuntansi masa depan
Get PDFThe WEF 2020 report has disrupted the world of education and the accounting profession. The role of accounting, traditionally carried out by humans, is gradually being overshadowed by technology. The sustainability of this profession serves as the primary background for this research, along with the direction and orientation of the future development of the accounting discipline, questioning its continued relevance. This study aims to analyze the future development, challenges, and opportunities in accounting education. It also seeks to construct a conceptual model for the orientation of accounting education development that aligns with the times. The research results are expected to contribute to developing educational curricula and the accounting profession. This study employs an interpretive-constructive approach through literature review. This research's analysis, mapping, and interpretative processes revealed three orientations in the development of accounting education referred to as Red, Green, and Blue (RGB) Accounting. Each represents standardization, globalization, geopolitics, sustainability, and innovation and technology. These three colors, known as True Tone, are expected to strongly influence accounting practices and serve as a crucial reference in the development of accounting education curricula
Pemanfaatan Pektin Limbah Kulit Nangka (Artocarpus heterophyllus) Sebagai Bahan Baku Edible Coating pada Apel Potong
Get PDFAbstract—Fruit slicing is a type of minimum food preparation, with sliced apples being a popular example. To preserve fruit, edible coatings, generally consisting of pectin, are often utilized. Pectin from jackfruit (Artocarpus heterophyllus) skin can be used for this purpose, since the production of the fruit is abundance. The physicochemical and organoleptic characteristics of jackfruit peel pectin were investigated using the Microwave-Assisted Extraction (MAE) technique. The flavor and texture of sliced apples were unaffected by edible coatings produced from jackfruit peel pectin. The moisture content of EC jackfruit skin 3% was 24.23% and the thickness was 1.4 mm, whereas the moisture content of EC jackfruit skin 5% was 21.99% and the thickness was 1.51 mm. WVTR results revealed that EC jackfruit skin 3% and 5% increase in weight by 0.005 g/m2 hour and 0.004 g/m2 hour, respectively. EC jackfruit skin 3% had a L* value of -15.6 and a BI value of 47.64 in the enzymatic browning test, whereas EC jackfruit skin 5% had a L* value of -13.44 and a BI value of 46.68. According to the antimicrobial activity test, 3% jackfruit peel EC did not generate an inhibition zone on E. coli and S. aureus bacteria, however 5% jackfruit peel EC formed a 1.92 mm inhibition zone on E. coli bacteria, which is lower than minimum standard of inhibition zone. EC of jackfruit peel 3% and 5% did not affect the organoleptic properties of sliced apples.
Keywords: edible coating, jackfruit peel waste, microwave-assisted extraction, pectin
Abstrak—Buah potong merupakan salah satu produk yang menerapkan pengolahan pangan minimal. Apel potong merupakan salah satu jenis buah yang sering dijumpai. Penggunaan edible coating (EC) berbahan dasar pektin telah menjadi alternatif untuk melindungi buah dari oksidasi. Pektin kulit nangka (Artocarpus heterophyllus) memiliki potensi yang besar untuk dapat dimanfaatkan sebagai EC, karena produksi buah nangka yang berlimpah . Sebagian besar pemanfaatan buah nangka (Artocarpus heterophyllus) hanya pada daging buahnya saja, biji dan kulit nangka sangat jarang dimanfaatkan sehingga berakhir sebagai limbah (waste). Pemanfaatan pektin limbah kulit nangka sebagai EC harus dipastikan sifat fisiko kimia dan organoleptiknya. Metode Microwave-Assisted Extraction (MAE) digunakan untuk mengekstrak pektin dari kulit nangka. Hasil uji menunjukkan bahwa EC kulit nangka 3% memiliki kadar air sebesar 24,23% dan ketebalan 1,4 mm, sedangkan EC kulit nangka 5% memiliki kadar air sebesar 21,99% dan ketebalan 1,51 mm. Laju penyerapan uap air (WVTR) menunjukkan bahwa EC kulit nangka 3% mengalami kenaikan berat sebesar 0,005 g/m2 jam dan EC kulit nangka 5% mengalami kenaikan berat sebesar 0,004 g/m2 jam. Hasil uji pencoklatan enzimatis menunjukkan bahwa EC kulit nangka 3% ∆L* nya sebesar -15,6 dan nilai BI sebesar 47,64, sedangkan EC kulit nangka 5% ∆L* yang tercapai sebesar -13,44 dan nilai BI 46,68. Hasil uji aktivitas antimikroba menunjukkan bahwa EC kulit nangka 3% tidak membentuk zona hambat pada bakteri E. coli dan S. aureus, dan sedangkan EC kulit Nangka 5% hanya membentuk zona hambat pada bakteri E. coli sebesar 1,92 mm, lebih rendah dari zona hambat minimal 8mm dalam tiap mg/ml konsentrasi . EC kulit nangka 3% dan 5% tidak mempengaruhi sifat organoleptik pada buah apel potong.
Kata kunci: edible coating, limbah kulit nangka, microwave-assisted extraction, pekti
Phototherapy to increase self-compassion in college students
Get PDFPurpose: This study aims to determine the effect of phototherapy on increasing self-compassion in college students
Method: This research method uses a quantitative experimental approach. This research was conducted using a quasi-experimental design. The sampling technique used in this study was non-probability sampling. The criteria for this study are University X students, aged 17–24 years, who have low self-compassion. The subjects of this study were 64 students at University X, divided into two groups: control and experimental.
Results: (1) There is an effect of phototherapy on increasing self-compassion in students who are in the experimental group who have attended training, namely most of the subjects experience an increase in self-compassion. (2) There is a difference in self-compassion between the experimental group that was given phototherapy treatment and the group that was not given phototherapy treatment.
Conclusion: It can be concluded that phototherapy training can make a difference in self-compassion in students, has an impact, and is proven effective for increasing self-compassion and increasing self-understanding
The position of state-owned enterprises: Towards a health sector super holding company paradigm
Get PDFPurpose: In Indonesia, the State-Owned Enterprises holding in the healthcare sector operates under the mandate of Article 33 of the 1945 Constitution, consisting of two main holding companies: PT. Bio Farma (Persero), which includes PT Kimia Farma, PT Indofarma, and PT Inuki, as well as Pertamedika IHC that manages SOE hospitals nationwide. The overlap in business activities between PT. Bio Farma and Pertamedika IHC suggests the potential for establishing a super healthcare holding.
Method: This research, conducted normatively, evaluates the principles and legal norms for creating such a super holding, referencing the legislative framework and Constitutional Court decisions.
Result: The proposed super holding would adopt a modern corporate structure led by a Chief Executive Officer, akin to Temasek in Singapore or Khazanah in Malaysia. The establishment of a super healthcare holding company involves PT. Bio Farma with its 410 healthcare clinics and Pertamedika IHC as the parent holding of SOE hospitals, which manages 75 hospitals and 143 healthcare clinics throughout Indonesia.
Conclusion: However, legal challenges, including the state's financial status and the legal relationships between parent and subsidiary companies, necessitate amendments to Law No. 19 of 2003 on SOEs to provide a stronger legal foundation for the formation of the super holding
Understanding the characteristics of suicide in Gunungkidul Regency, Yogyakarta, Indonesia: A retrospective analysis
Get PDFPurpose: This research aims to identify the characteristics of suicide in Gunungkidul Regency, Yogyakarta.
Method: The approach used is a retrospective study, based on retrospective data obtained from the Gunungkidul Regency Resort Police in 2017–2022.
Result: The results of the analysis show that of the total 173 suicide cases, 53.2% occurred in the elderly group. The majority of suicide cases involved individuals working as farmers (72.3%), with the primary method used being hanging (100%). Motives for suicide varied, including chronic illness (23.7%), depression (10.4%), and a combination of physical illness and depression (6.9%).
Conclusion: Increasing access to social support, physical and mental health services in this area, as well as focusing more specifically on prevention efforts linked to recognizing suicide motives, are some of the implications of this research. Apart from providing health assistance to individuals experiencing depression, it also cultivates a new social culture that can effectively shield people from depression, loneliness, feelings of burdensomeness, and other issues
Sentiment Analysis for Sumber Gempong Rice Field-Based Tourism Destination using Long Short-Term Memory
Get PDFAbstract—Sumber Gempong is a rice field-based tourist destination located in Ketapanrame Village, Trawas District, Mojokerto Regency, East Java Province. It is managed by a village-owned company (BUMDesa Mutiara Welirang). BUMDesa evaluates tourist satisfaction manually by reviewing online comments and it consumes time and labor works. Data used in this research automatically collected from Google Maps Review. Long Short-Term Memory (LSTM) method analyze data of two sentiment labels, positive or negative, based on four categories: facilities, services, culinary, and attractions. The collected dataset has 674 comments consist of 420 positive sentiments and 254 negative sentiments with 320 facilities, 61 services, 125 culinary, and 192 attractions comments. Five LSTM models were trained on each of four categories and an overall category. The trained models of overall, facilities, services, culinary, and attractions categories achieved, respectively, 91.2%, 86.8%, 94.1%, 89.7%, and 95.6% of accuracies. The average result accuracy is 91.48%. The manager of BUMDesa Mutiara Welirang satisfied with the results of the system and the sentiment results can be used as evaluation material for Sumber Gempong.
Keywords: sentiment anaylsis, LSTM, deep learning, social media, tourism
Abstrak—Wisata Sawah Sumber Gempong berada di Desa Ketapanrame, Kecamatan Trawas, Kabupaten Mojokerto dan merupakan tempat wisata alam yang dikelola oleh BUMDesa Mutiara Welirang. Evaluasi terhadap tempat wisata ini dilakukan dengan membaca secara manual ulasan-ulasan yang ditulis di media sosial dan pengamatan pribadi. Banyaknya jumlah ulasan yang ada menjadi kendala dalam melakukan evaluasi karena membutuhkan waktu yang cukup lama. Penelitian ini mengambil data ulasan secara otomatis dari media sosial yang diberi label positif atau negatif berdasarkan empat kategori, yaitu fasilitas, pelayanan, kuliner, dan wahana. Metode Long Short-Term Memory (LSTM) dipakai sebagai alat untuk melakukan analisis sentimen. Pengambilan data secara otomatis mendapatkan 674 ulasan yang dibagi menjadi 420 ulasan positif dan 254 ulasan negatif, dengan 320 ulasan fasilitas, 61 ulasan pelayanan, 125 ulasan kuliner , dan 192 ulasan wahana. Lima buah model dilatih berdasar tiap kategorinya dan kategori secara keseluruhan. Model yang telah dilatih mendapatkan nilai akurasi sebesar 91,2%, 86,8%, 94,1%, 89,7%, dan 95,6% berturut-turut untuk keseluruhan kategori, kategori fasilitas, layanan, kuliner, dan wahana. Rata-rata akurasi mencapai 91,48%. Hasil dari sistem telah diujicobakan kepada manajer BUMDesa Mutiara Welirang dan bisa dipakai sebagai bahan evalusi untuk peningkatan kualitas di Sumber Gempong.
Kata kunci: analisis sentimen, LSTM, deep learning, media sosial, wisat
Co-Branding Strategy in Cross-Industry Business: A Case of Mobile Games and Food Products Collaboration on Indonesian Mobile Games Players
Get PDFPurpose: This study discusses the cross-industry co-branding strategy of PUBG (Player Unknown's Battle Grounds) Mobile x Indomie products by analyzing the influence of self-congruity and brand fit variables on co-branding and its impact on brand equity and purchase intention carried out on mobile game players in Indonesia.
Method: This study used quantitative research methods with the population of Indonesian mobile game players. The study used purposive sampling with a sample of 180 respondents. Data was processed using the Partial Least Squares Structural Equation Modeling (PLS-SEM) method with SmartPLS 3.0 software.
Result: The results of this study prove that co-branding is influenced by brands that have more value and appeal and are influenced by brand combinations that match both symbolic and functional effects. Co-branding with a combination of brands with an equivalent level of equity shares the benefits of co-branding equally, so co-branding with a combination of high and low-equity brands is believed to influence brand equity significantly. Good co-branding will provide a positive evaluation of a brand to encourage consumer purchase intention
Impact of Domestic Task Involvement toward Parental Stress on Dual Earner Couples
Get PDFPurpose: The prevalence of dual-earner couples in Indonesia, particularly in urban areas, has led to an increase in their roles both at work and in the family. This situation often results in inappropriate domestic task involvement, which in turn affects the stress levels of these couples. Understanding the impact of domestic task involvement on parental stress is crucial for the fields of family studies, psychology, and sociology.
Method: The research included 237 respondents obtained using purposive sampling techniques, and the results were analyzed with quantitative methods with criteria for early adulthood, working married couples, having children aged at least six years, and being domiciled in Jabodetabek. Data was collected through a survey using the instruments Subject’s Involvement in Household Chores and Partner’s Involvement in Household Chores for the independent variable and Parental Stress Scale for the dependent variable. Data was analyzed using quantitative methods through multiple regression analysis to test the impact of domestic task involvement on parental stress.
Result: The results show that domestic task involvement has a significantly negative impact of 3.4% on low levels of parental stress. The multiple regression test shows the calculated significance level of 0.017 < 0.05. Subject Involvement and Partner Involvement simultaneously have a negative influence on parental stress.
Conclusion: The study underscores the pivotal role of collaboration between husband and wife in managing domestic tasks, which can significantly reduce parental stress. These findings not only contribute to the academic discourse but also suggest practical strategies for supporting dual-earner couples in Indonesia
The relationship between growth mindset and cognitive flexibility of workforce agility in pt x
Get PDFPurpose: This research examines the relationship between growth mindset and cognitive flexibility of workforce agility in PT X.
Method: Data gathered from 90 permanent-status employees with quantitative methods. Measurement utilized the adapted Indonesian versions of the Workforce Agility Questionnaire (WAQ), Growth Mindset Scale (GMS), and Cognitive Flexibility Inventory (CFI). The hypotheses were tested using the IBM SPSS Statistics version 23.0 program.
Result: The April-October 2023 research revealed significant findings. The WAQ identified 4 invalid items (construct validity index 0.234-0.607, reliability 0.836). In the GMS (18 items), 1 item was invalid (construct validity index 0.220-0.555, reliability 0.825). The CFI (20 items) marked 2 invalid items (construct validity index 0.166-0.759, reliability 0.874). Hypothesis testing confirmed a positive relationship in the first hypothesis (rx1y = 0.254, p = 0.016) and a positive correlation in the second hypothesis (rx1y = 0.552, p = 0.000). Regression analysis for the third hypothesis indicated a positive correlation with an r value of 0.745 and a p-value of 0.000.
Conclusion: The research results show a significant relationship between growth mindset cognitive flexibility and workforce agility (p>0.05).
Keywords: cognitive flexibility; growth mindset; workforce agilit
CARE Principles to Encourage Adoptions of Open-Source Software in Behavioral Sciences: [Prinsip CARE Sebagai Dukungan Penggunaan Piranti Lunak Sumber Terbuka Dalam Ilmu Perilaku]
Get PDFOpen-source apps and software allow psychological science researchers to collect and analyze data in a more economical and accountable manner. For those who are not convinced yet, this short letter offers a series of arguments and recommendations for adopting open-source apps for data collection and analysis. We put particular emphasis on how using open-source apps support the open science movement by allowing researchers to share research instruments, anonymized data, and data analysis script. Sharing, in turn, facilitates audit, replication, and collaboration, which benefit science in general.
Aplikasi dan perangkat lunak sumber terbuka (open-source) memungkinkan ilmuwan psikologi untuk mengumpulkan dan menganalisis data dengan cara yang lebih ekonomis dan dapat dipertanggungjawabkan. Bagi mereka yang belum yakin, surat pendek ini menawarkan serangkaian argumen dan rekomendasi untuk mengadopsi aplikasi sumber terbuka untuk pengumpulan dan analisis data. Kami memberikan penekanan khusus pada bagaimana penggunaan aplikasi sumber terbuka mendukung gerakan sains terbuka dengan memungkinkan ilmuwan berbagi instrumen penelitian, data yang dianonimkan, dan skrip analisis data. Berbagi data, instrumen, dan skrip analisis, pada gilirannya, akan memudahkan audit, replikasi, dan kolaborasi, yang bermanfaat bagi ilmu pengetahuan secara umum