JOS - UNSOED (Jurnal Online Soedirman - Universitas Jenderal Soedirman)
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Pengaruh Penerapan Green Accounting, Kinerja Lingkungan dan Struktur Modal terhadap Kinerja Keuangan
No full textThis study aims to analyze the effect of implementation green accounting, environmental performance, and capital structure on financial performance. The theories used in this study are stakeholder theory and pecking order theory. This is a quantitative study using secondary data. The study population includes non-cyclical consumer companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2024 period. The sample selection used a purposive sampling method, resulting in 85 observations. Financial performance is measured using Return on Assets (ROA), green accounting is proxied by total environmental costs, environmental performance is measured by the PROPER rating, and capital structure uses the Debt to Equity Ratio (DER). Data analysis was performed using the EViews application version 13 through the stages of descriptive statistical analysis, classical assumption tests, panel data regression, model feasibility tests, and hypothesis testing. The results show that green accounting and environmental performance have no effect on financial performance, while capital structure has a negative effect on the financial performance of non-cyclical consumer companies
Pengaruh Pengungkapan Emisi Karbon, Dewan Komisaris Independen, dan Modal Intelektual terhadap Kinerja Keuangan
No full textThis study, entitled "The Effect of Carbon Emission Disclosure, an Independent Board of Commissioners, and Intellectual Capital on Financial Performance," aims to examine and analyze the influence of carbon emission disclosure, an independent board of commissioners, and intellectual capital on financial performance. Signaling and agency theory serve as the foundation for this research. A causal quantitative approach using secondary data from financial reports and sustainability reports was employed. The population of this study was energy sector companies listed on the Indonesia Stock Exchange (IDX) for the 2021-2024 period. A purposive sampling technique was used to select the sample, resulting in 31 companies. The data analysis techniques employed included descriptive statistical analysis, panel data regression models, panel data regression model selection tests, classical assumption tests, panel data regression analysis, model feasibility tests, and hypothesis testing. This study found that: (1) carbon emission disclosure has no effect on financial performance; (2) an independent board of commissioners has no effect on financial performance; and (3) intellectual capital has an effect on financial performance. The implications of this research are that companies are expected to consistently disclose and improve the quality of their carbon emissions disclosures. Companies should ensure that independent boards of commissioners effectively monitor and manage their operations, and they are advised to improve their intellectual capital management. Before investing, investors are advised to consider factors such as carbon emissions disclosure, the presence of an independent board of commissioners, and the company's intellectual capital.
 
LITERATURE REVIEW: LEVERAGING ARTIFICIAL INTELLIGENCE IN AUDITING FOR DETECTING FRAUD
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This article examines the role of Artificial Intelligence in auditing with a specific focus on fraud detection, drawing on findings from a systematic literature review and bibliometric analysis. The study highlights how the rapid growth of digital data has made traditional sampling methods less effective, increasing the need for AI-based tools capable of analyzing full populations of transactions. The literature shows that machine learning models such as CART, neural networks, and ensemble techniques significantly improve anomaly detection accuracy while reducing audit processing time. Using the PRISMA framework, the analysis identifies publication trends, dominant authors, key institutions, and frequently occurring keywords related to AI and fraud detection. The results reveal that AI enhances audit quality by identifying patterns that are difficult for manual procedures to capture, but its effectiveness depends on cybersecurity readiness, auditor digital competence, and overall organizational support. Although AI improves efficiency, human judgment remains essential for interpreting results and assessing qualitative factors that algorithms cannot evaluate. The study concludes that AI will continue to play an important role in fraud detection, provided that organizations strengthen their digital infrastructure, ensure proper training, and integrate technology with sound governance practices
Application of Ohmic Heating Method as an Alternative Technology for Beverage Processing
No full textBackground: Ohmic heating is an alternative thermal heating that can be used in beverage product processing. The working principle of the ohmic heating method is by flowing an alternating electric current through the beverage product and causing ions to move towards electrodes with opposite charges so that the product has an even internal heat. Purpose: This study aims to analyze the influence and potential emission, advantages and challenges regarding the use of the ohmic heating method and its future applications. Method: This paper summarizes the effect of ohmic heating on beverage products during 2015-2025. This study uses variables in the form of voltage and frequency variations applied to various types of processed beverage products. In ohmic heating performance, voltage and frequency variations play a very important role in beverage processing. Results: The results show that the use of ohmic heating methods in beverage product processing has low energy consumption, even (homogeneous) heat, short time, increased product safety and quality. The ohmic heating method affects the properties of beverage products. Differences in process objectives in the use of beverage products such as boiling, cooking, pasteurization, microbiological inactivation, sterilization can also affect the level of product quality and safety so that knowledge is needed regarding the application of the right temperature, frequency, voltage and time according to the type and purpose of processed beverage products. However, the application of ohmic heating methods still faces many obstacles, such as high costs that limit its commercial use at a larger scale. Furthermore, most research is still conducted at the laboratory and pilot scale, with very little research at the factory scale. Therefore, more research is needed into large-scale ohmic heating applications to evaluate potential technical and economic challenges
The Use of Natural Sap Preservatives Made from Green Betel Leaf and Lime on the Quality of Block Coconut Sugar
No full textmicrobial activity. The damage of coconut sap can be prevented by using natural sap preservatives such as betel leaf and lime. Purpose: This study aims to determine the the percentage of betel leaf powder to total natural preservation and the amount of its use into 1 L coconut sap that produces the best quality of block coconut sugar. Method: This study used a Completely Randomized Design with 3 replications. The factors tested were the percentage of betel leaf powder to total of preservation (w/w), namely 2,5%, 5%, 7,5% dan 10% and the amount of preservative used in 1 liter of coconut sap was 1g and 2g. The parameters of sap and coconut sugar that observed were the pH of coconut sap, moisture, reducing sugar, ash and texture of block coconut sugar. The sensory parameter that observed were color, betel aroma, betel taste and preference for the taste of block coconut sugar. Result: The results showed that percentage of betel leaf powder of 7.5% to total preservation with addition of 1 g/L of coconut sap produced the best quality of block coconut sugar
Potential Pharmacological Effects of Candlenut Seeds (Aleurites moluccana): a Literature Review
No full textBackground: Traditional medicine is used by 88% of people in the world and 31.4% of Indonesian people. The source of traditional medicine that has been used for generations especially comes from plants. Candlenut (Aleurites moluccana) is a plant that is widely known, both as a food supplement and as an ingredient in traditional medicine. Objectives: This study aims to examine the potential pharmacological effects of candlenut seeds and leaves on rat models. Methods: Data was collected based on experimental research articles related to the effects of candlenuts on rat models obtained from PubMed, Google Scholar, and ScienceDirect which met the inclusion and exclusion criteria. The keywords used in the article search were candlenut (Aleurites moluccana), therapeutic effect, and Rattus norvegicus. Key findings: The research results show that candlenut seed extract can reduce plasma glucose, plasma lipoprotein, AST, GGT, and hypersensitivity reactions, candlenut leaf extract can trigger re-reendothelialization in type 2 DM patients, reduce pancreatic malondialdehyde levels, and serum triglycerides, candlenut seed oil can also be useful to stimulate hair growth. Conclusions: Candlenuts have several pharmacological effects on rat (Rattus norvegicus) models including anti-inflammatory, hair growth, triggering re-reendothelialization, and reducing body weight, blood glucose, lipoproteins, triglycerides, and malondialdehyde
Rancang Bangun Mesin Uji Benturan Jenis Drop Weight Impact Skala Laboratorium
No full textDrop Weight Impact adalah metode uji mekanik yang digunakan untuk mengukur kemampuan material dalam menahan retakan atau kerusakan akibat beban dinamis. Penelitian ini bertujuan untuk merancang dan membangun alat uji benturan tipe Drop Weight Impact skala laboratorium, dengan spesifikasi part impactor seberat 1,5 kg yang terbuat dari stainless steel martensitik dan memiliki tinggi total 200 mm. Alat ini dilengkapi dengan V-gantry plate untuk mengangkat impactor. Sampel komposit yang akan diuji diletakkan pada base plate berukuran 125 mm x 75 mm, yang dilengkapi dengan lubang, dan dijepit menggunakan quick-release horizontal clamp pada keempat sisinya. Hasil uji menunjukkan bahwa energi potensial yang dihasilkan adalah 10 Joule pada ketinggian 68 cm, 15 Joule pada ketinggian 102 cm, dan 20 Joule pada ketinggian 136 cm. Beberapa kerusakan hasil pengujian juga dipaparkan berdasarkan ASTM D7136. Diharapkan alat uji Drop Weight Impact yang dirancang dan dibangun ini dapat memberikan manfaat dalam kegiatan penelitian dan praktikum di Laboratorium Teknik Mesin, Institut Teknologi Sumatera
Evaluasi strategi Evaluasi Strategi Penanganan Imbalance Class Terhadap Akurasi Algoritma Machine Learning (ML): Studi Eksperimen Pima Indians Diabetes Dataset
No full textKetidakseimbangan kelas merupakan salah satu tantangan utama dalam pengembangan model klasifikasi untuk prediksi penyakit, termasuk diabetes. Pima Indians Diabetes Dataset (PIDD) sering digunakan sebagai basis evaluasi model diagnosis diabetes, memiliki distribusi data yang tidak seimbang antara kelas positif (diabetes) dan negatif (non-diabetes). Hal ini dapat menyebabkan model klasifikasi menjadi bias terhadap kelas mayoritas dan gagal mengenali pola pada kelas minoritas yang terkadang justru lebih kritis. Penelitian ini bertujuan untuk mengevaluasi pengaruh berbagai strategi penanganan imbalance class menggunakan metode Synthetic Minority Oversampling Technique (SMOTE) terhadap kinerja beberapa algoritma klasifikasi seperti Naive Bayes, AdaBoost, J48, Random Tree, Random Forest, dan Support Vector Machine (SVM). Evaluasi dilakukan berdasarkan akurasi dan waktu komputasi. Hasil eksperimen menunjukkan bahwa algoritma Random Forest menghasilkan performa terbaik dalam mendeteksi kasus diabetes, dengan peningkatan signifikan pada nilai akurasi dibandingkan model yang dilatih tanpa penyeimbangan kelas. Temuan ini mengindikasikan bahwa pemilihan strategi penanganan imbalance class yang tepat dapat secara signifikan meningkatkan kemampuan model dalam klasifikasi medis, khususnya untuk data yang tidak seimban
Hubungan tingkat pengetahuan siswa tentang pola makan dan aktivitas fisik terhadap kejadian kelebihan berat badan pada siswa kelas VIII di SMPN 271 Jakarta
No full textKetidakseimbangan antara energy yang masuk dengan pengeluaran energi yang berlangsung lama menyebabkan penumpukkan lemak yang dikenal sebagai obesitas atau kelebihan berat badan. Permasalahan gizi pada remaja sering terjadi disebabkan oleh banyak faktor di antaranya kurangnya pengetahuan tentang pola makan dan aktivitas fisik yang kurang. Penelitian ini bertujuan untuk menganalisis hubungan tingkat pengetahuan siswa tentang pola makan dan aktivitas fisik dengan kejadian kelebihan berat badan pada siswa kelas VIII di SMPN 271 Jakarta. Penelitian ini menggunakan jenis penelitian kuantitatif deskriptif dengan desain penelitian yaitu korelasi. Sampel dalam penelitian sebanyak 166 siswa/siswi kelas VIII di SMPN 271 Jakarta. Teknik sampling yaitu probability sampling yaitu stratified random sampling. Instrumen yang digunakan yaitu alat ukur berat badan, tinggi badan, kuesioner tingkat pengetahuan pola makan dan Global Physical Activity Quesioner (GPAQ). Uji statistik dalam penelitian ini yaitu Chi Square didapatkan nilai p-value 0,004 (0,05) artinya ada hubungan antara tingkat pengetahuan pola makan dengan kejadian kelebihan berat badan. Dan di dapatkan nilai p-value 0,004 (0,05) artinya ada hubungan antara aktivitas fisik dengan kejadian kelebihan berat badan. Berdasarkan hasil penelitian diharapkan bagi ilmu keperawatan dapat dijadikan salah satu bahan pendidikan yang dapat diberikan pada siswa/siswi SMP untuk lebih memperhatikan mengenai status gizi, sehingga dapat mencegah kejadian kelebihan berat badan
Father Presence and Adolescent Attitudes toward Sexual Behavior
No full textThe presence of fathers in children's lives, especially during adolescence, is one of the protective factors that can prevent children from risky behavior, including negative adolescent attitudes towards sexual behavior. This study aims to measure the relationship between father's presence and adolescents' attitudes towards sexual behavior. The research design used descriptive correlation with a cross sectional approach. The study was conducted at a high school in Kudus Regency in 2024. The research sample was 96 students through purposive sampling technique. The research instrument used the Father Presence Questionnaire (FPQ) and the adolescent attitude towards sexual behavior questionnaire which had been valid and reliable. Data analysis using chi square test. The results showed that the majority of adolescents had a positive attitude towards sexual behavior (56.3%). In addition, the majority of adolescents who had high father presence also showed positive attitudes towards sexual behavior (61.1%). However, there was no significant relationship between father's presence and adolescents' attitude towards sexual behavior (p = 0.276). Father's presence in childcare needs to be increased to achieve a good mental health condition in adolescents. Future research is expected to evaluate interventions that can improve the role of fathers in parenting adolescents