Jurnal Mahasiswa Universitas Negeri Surabaya
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PENGARUH PROPORSI SARI BELIMBING : SARI TOMAT DAN SUHU PENGERINGAN TERHADAP SIFAT ORGANOLEPTIK JELI LEMBARAN
Full text linkyang berbentuk semi padat menjadi lembaran kompak, elastis, transparan, dan tidak lengket. Pada penelitian ini jeli lembaran dibuat dari sari belimbing dan sari tomat. Penelitian ini betujuan untuk mengetahui: 1) Pengaruh proporsi sari belimbing : sari tomat terhadap sifat organoleptik jeli lembaran meliputi warna, aroma, kelenturan, transparan, rasa dan tingkat kesukaan; 2) Pengaruh suhu pengeringan terhadap sifat organoleptik jeli lembaran meliputi warna, aroma, kelenturan, transparan, rasa dan tingkat kesukaan; 3) Pengaruh interaksi proporsi sari belimbing : sari tomat serta suhu pengeringan terhadap sifat organoleptik jeli lembaran meliputi warna, aroma, kelenturan, transparan, rasa dan tingkat kesukaan; 4) Kandungan gizi vitamin A, vitamin C, energi dan kadar air pada jeli lembaran terbaik. Jenis penelitian ini adalah penelitian eksperimen dengan 6 perlakuan proporsi sari belimbing : sari tomat dan suhu pengeringan yaitu 70%:30%, 50%:50%, 30%:70% dan 40°C, 50°C. Pegambilan data menggunakan lembar observasi dengan jumlah panelis sebanyak 40 orang Prodi Tata Boga, Jurusan PKK, Fakultas Teknik UNESA. Analisis data menggunakan anava dua jalur (two way anova), jika ada pengaruh yang signifikan diuji dengan uji lanjut Duncan Multiple Range Test (DMRT). Hasil penelitian menunjukkan: 1) Proporsi sari belimbing : sari tomat berpengaruh terhadap sifat organoleptik jeli lembaran warna, aroma dan transparan; 2) Suhu pengeringan berpengaruh terhadap sifat organoleptik jeli lembaran warna, aroma dan rasa; 3) Interaksi proporsi sari belimbing : sari tomat serta suhu pengeringan berpengaruh terhadap sifat organoleptik jeli lembaran kesukaan; 4) Produk jeli lembaran terbaik adalah perlakuan suhu 50°C dan proporsi sari belimbing 70% : sari tomat 30%. Kriteria organoleptik jeli lembaran terbaik adalah warna kuning tua sedikit oranye, beraroma sedikit belimbing dan beraroma tomat, transparan, cukup berasa belimbing dan berasa tomat. Hasil uji kandungan gizi jeli lembaran terbaik per 100 g adalah vitamin A 114.166,67 SI, vitamin C 46,85 mg, energi 296,85 kkal, dan kadar air 28,96 g. Kata kunci: jeli lembaran, sari belimbing, sari tomat, suhu pengeringan, sifat organoleptik Abstract Jelly sheet is a semi-solid jelly modification into compact, elastic, transparent and non-sticky sheets. In this study jelly sheet made from star fruit juice and tomato juice.The purpose of this research is to know: 1)the effect of the proportion of star fruit : tomato juice to organoleptic proporties ofsheet jelly include color, flavor, flexibility, transparent, taste and prefererence level; 2)the effect of drying temperature on the organoleptic properties of sheet jelly includes color, flavor, flexibility, transparency, taste and prefererence level; 3) the interaction effect of the proportion star fruit juice : tomato juice and drying temperature to organoleptic properties of sheet jelly include color, flavor, flexibility, transparent, taste and prefererence level ; 4) the nutritional content of vitamin A, vitamin C, energy and water content on the best sheet jelly. The type of this research is experimental research with 6 treatments that is the proportion star fruit juice : tomato juice and draying temperature: 70%:30%, 50%:50%, 30%:70% and 40°C, 50°C. The data were collected using observation sheets with 40 panelists in Culinary study program, PKK Departement, Faculty of Engineering UNESA. Data analysis using two way anova, if any significant effect tested with Duncan Multiple Renge Test (DMRT) advanced test. The results showed: 1)the proportion of star fruit juice: tomato juice effect on the organoleptic properties of jelly sheets color, flavorand transparent; 2)drying temperature effect on organoleptic properties of jelly sheets of color, flavor and taste; 3) the interaction of star fruit juice proportion: tomato juice and drying temperature have an effect on the organoleptic properties of jelly sheet of preferred; 4) The best sheet product is temperature 50°C and proportion star fruit juice 70%: tomato juice 30%. Organoleptic criteria of the best sheet jelly is a slightly dark orange yellow color, scented slightly starfruit and flavorful tomatoes, transparent, enough taste starfruit and taste of tomatoes. The best test results of nutritional content of the best sheet jelly per 100 grams are vitamin A 114.166,67 SI, vitamin C 46,85 mg, energy 296,85 kkal, and water content 28,96 grams. Keyword: jelly sheet, starfruit juice, tomato juice, drying temperature, organoleptic properties
PENGEMBANGAN PERANGKAT PEMBELAJARAN BERBASIS INKUIRI PADA POKOK BAHASAN MEMBUAT HIDANGAN PENUTUP UNTUK MENINGKATKAN HASIL BELAJAR SISWA SMK
Full text linkABSTRACT This study aims to improve student learning outcomes through the implementation learning package of inquiry based learning for topic dessert in second semester of class XI at Vocational High School of Tegallalang, Gianyar, Bali. The study was conducted in two stages, namely the level of preparation that aims to develop tools pursue the 4-D model from Thiagarajan, et al., (1974), followed by the implementation of classroom learning. Data obtained as a result of the following assessment: learning tool qualification approval ratings with highly qualified category to apply to students (94.3%). Achievement learning with the implementation of inquiry learning model (90.3%) in both categories. Mastery of student learning outcomes included formulating the problem, formulating hypotheses, identifying variables and operational definitions of variables, conduct experiments and draw conclusions can be said to improve learning outcomes of students (35%) on the pretest to (85%) at the end of the field trials. The response of students to the aspects: (1) An interest component (86%) with the category very interested, (2) currency of the component (79%) with a fairly new category, and (3) ease in understanding the components (35%) with the category is not easy. Constraints in learning activities especially students not accustomed to the process skills, so there need more time to practice skills. Based on the analysis of data, it can be concluded that the development of a model of learning by using the material inquiry make dessert can improve student learning outcomes in Vocational High School. Keywords: Inquiry Learning Model, Dessert, Learning Outcome
PERSEPSI MAHASISWA AKUNTANSI UNESA TENTANG PENGARUH TRANSPARANSI DAN AKUNTABILITAS KEUANGAN PARTAI POLITIK TERHADAP KINERJA PARTAI DAN UPAYA PEMBERANTASAN KEJAHATAN KERAH PUTIH
Full text linkThis research aims to determine the students perceptions of the impact accounting transparency and financial accountability for the performance of political parties and the party's efforts to combat white-collar crime. Object of this research is S1 Accounting program students study the class of 2010 and 2011 at the State University of Surabaya. The data used are primary data and secondary data. This research used descriptif research methods and judgment sampling. This research process questionnaire data which is the percentage of student response results. This research it can be seen that the transparency and accountability of political party finances are low. This affects the performance of the political parties and the decline in white-collar crime committed by members of a political party to be hard to be minimized.Keywords: Student Perceptions, Transparency and Accountability, the Performance of Political Parties, White Collar Crime.PENDAHULUA
PENGARUH KOMPONEN STRUKTUR PENGENDALIAN INTERNAL UNTUK MENCEGAH KECURANGAN PADA PERUSAHAAN
Full text linkThe purpose of this study is to analyze an find out the influence of the control structurescomponents internal to prevent cheating on the company. To prevent on corporations,starting from an internal control. To treat or prevent fraud on government agency, thepreventive effort is required with regard to how to control the driving factor for incidence offraud. To implement the strategy, the internal control system should be applied effectively.The effectiveness of legal provisions could not be achieved if not supported norms and ethicalvalues from related parties. In addition to internal controls there are two other key conceptsin the prevention of fraud, fraud awareness and fraud risk assessment. The results of thisresearch are important for internal controls to prevent fraud on the company. In theprevention if an internal control structures have been placed and run well, opportunities forfraud that are not detected will be reduced.Keywords : fraud, internal control, fraud awareness, fraud risk assessment
ANALISIS FORWARD CONTRACT HEDGING DAN OPEN POSITION DALAM MENGHADAPI EKSPOSUR VALUTA ASING (STUDI PADA PT “XYZ”)
Full text linkFree trade in the era of globalization cause the increasing number of cross-border transactions. Cross-border transactions can cause foreign exchange exposure which occurred erratic fluctuations. There are two methods in this study to deal with the foreign exchange exposure, the forward contract hedging and open position. In a study of the financial statements "XYZ" year 2006-2012, there is the fact that the forward contract hedging is applied consistently to PT "XYZ" give more foreign exchange gain that much more when compared to the open position method. However, if explored further, a combination of forward contracts and hedging open positions result in foreign exchange gains greater. But, remember the fluctuations in exchange rates is erratic and difficult to predict the exchange rate, so to minimize the risk of foreign exchange losses and facilitate agreement and certainty of payment will be the amount to be paid at maturity, researcher more suggested to use a forward contract hedging consistently.Keywords : forward, contract, hedging, open, position
PRO KONTRA STANDARISASI AKUNTANSI SYARIAH TERHADAP IFRS DI INDONESIA
Full text linkEconomic development and islamic-based business thrives in Indonesia. This suggests that islamic accounting is a product of islamic economics is widely known in the community and the business community in Indonesia. Islamic economics itself appears in various countries that ideology Islam and Muslim population, including Indonesia. Islamic or sharia accounting accounting more emphasis on accountability, with an emphasis on truth and justice, which not only serve the shareholders as well as an emphasis on decision making alone, but also to all interested parties and comply with all laws are based on ethics and morality and the concept of justice and truth.Keyword: Islamic accounting, International Finance Reporting Standards, Justice
IMPLEMENTASI E-AUDIT DALAM MENINGKATKAN FUNGSI PEMERIKSAAN PENGELOLAAN DAN PERTANGGUNGJAWABAN KEUANGAN NEGARA PADA BPK-RI
Full text linkFinancial examination process of Badan Pemeriksa Keuangan (BPK) takes too much time. At the same time, the BPK is required to report the results of the examination or accountability immediately. Therefore, BPK is seeking to improve the quality of examination of financial management and accountability of the state through e-audit system. This paper explains how e-audit synergy mechanism and benefits of the implementation of e-audit on the financial management and barriers in implementing e-audit based on literature studies. E-audit is a monitoring process through the BPK data center by combining existing electronic data on BPK with auditee electronic data. Thus, the BPK will be able to run the recording, processing, exchange, and use of monitoring data from various parties, in order to carry out inspection tasks for the management and accountability of state finance electronically. Keywords: e-audit, financial examination, financial management, accountability, sinergy e-audit