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Determinan minat karir mahasiswa akuntansi dengan penghargaan finansial sebagai moderasi
Full text linkPurpose – this study intend to examine and analyze the factors that may influence accounting students' career interest by adding a moderating effect in the form of financial rewards.
Methods – This study uses a quantitative approach with purposive sampling. The population consists of 332 accounting students enrolled in 2022, and the sample includes 181 students. The analytical tool used is Warp PLS 8.0.
Findings - This study found a significant influence of job market considerations, social values, and work environment on accounting students' career interest. but, if moderating effect added is financial rewards, not all variable can be moderated by it. Financial rewards proven strengthen the influence of job market considerations and work environment on students' career interest, but were not able to strengthen or weaken the influence of social values on accounting students's career interest.
Implications - This study can provide a theoretical contribution that supports the Theory of Planned Behavior and Expectancy Theory, which state that career choices are influenced by social attitudes, subjective norms, and perceived control.
Originality - This study combines variables from two previous studies by adding a moderating effect in the form of financial rewards
Pengembangan model pengendalian internal berbasis framework COSO dalam konteks pesantren
Full text linkPurpose – This study aims to analyze the internal control conditions and weaknesses that occur in Islamic boarding schools, so that researchers can provide priority recommendations for improvement to mitigate the risks that occur. In addition, researchers developed internal controls from COSO so that they can be applied and understood by Islamic boarding school stakeholders in an easy, relevant, and effective manner.
Methods – Project-based research was chosen in this study because it aimed to develop a model of internal control specific to Islamic boarding schools. The development used the 4D model, which consists of define, design, develop, and disseminate. Data were collected using observation, interviews, and documentation techniques. Meanwhile, the researchers used a risk matrix and triangulation techniques to process the data produced.
Findings – This study produced two outputs: first, a SACICK (self-assessment checklist of internal control kits) evaluation guideline, which is useful for assessing the condition of internal control systems and mitigating risks; and second, recommendations for improvement in the form of a risk analysis report, which is useful as a database for mitigating risks in the following year.
Implications – The implications of this research for Islamic boarding schools include the need to maintain, improve, supplement, and clarify categories in accordance with the internal control framework.
Originality – This study differs from previous studies in terms of developing an internal control model that can be used to assess internal control conditions and mitigate risks
THE INFLUENCE OF EMOTIONAL INTELLIGENCE, ORGANIZATIONAL CITIZENSHIP BEHAVIOR, MOTIVATION AND WORK ENVIRONMENT ON EMPLOYEE PERFORMANCE
Full text linkObservations of the leadership and various employees at the Pasuruan Regency Education and Culture Office indicate that employee performance remains suboptimal, primarily due to insufficient emotional intelligence, which hampers their ability to manage personal emotions and interact effectively with others. This deficiency adversely affects their thoughts and actions. Additionally, there is a notable lack of Organizational Citizenship Behavior (OCB), characterized by employees' reluctance to assist colleagues with incomplete tasks and limited interaction among peers, which complicates the provision of advice when encountering work-related issues. From the performance assessment survey results indicate that employee initiative and cooperation are considered lacking. This can lead to suboptimal work performance, which will have an impact on the company's sustainability. Therefore, this study was conducted to further discuss this issue.
Furthermore, employees exhibit a preference for solitary work and display dissatisfaction when required to engage in teamwork. Moreover, the absence of incentive from both superiors and colleagues results in employees neglecting their respective responsibilities and failing to assist one another. The work atmosphere is detrimental due to loudness and lack of cleanliness, resulting in decreased employee comfort and ultimately diminishing performance.This study's results revealed a substantial simultaneous impact on Employee Performance (Y). Furthermore, there exists a partial significant effect of Emotional Intelligence, organizational citizenship, and work environment variables on employee performance. The motivation variable is recognized as having no meaningful influence
PENGARUH LIKUIDITAS, PROFITABILITAS, SOLVABILITAS, DAN PERTUMBUHAN PENJUALAN TERHADAP FINANCIAL DISTRESS PADA PERUSAHAAN TEKSTIL YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2020 – 2024
Full text linkIndonesian textile companies face significant challenges in maintaining their financial stability, especially considering economic changes and strong competition in the market. One of the main risks is financial distress, which is a state when a company begins to experience financial pressure that can lead to bankruptcy. The purpose of this study is to determine how financial ratios such as Liquidity (Current Ratio), Profitability (Return on Asset), Solvency (Debt to Equity Ratio), and Sales Growth impact Financial Distress in textile companies listed on the Indonesia Stock Exchange from 2020 - 2024. The data used for this study came from the annual financial statements of eight sample textile companies. A quantitative approach, multiple linear regression method, was used. The results of this study indicate that the liquidity and solvency ratios have a significant effect on financial distress partially, the four factors simultaneously affect financial distress. These results can help company management make the right financial decisions to continue operating in the future
Pengaruh financial distress, opinion shopping, prior opinion, dan audit tenure terhadap opini audit going concern
Full text linkPurpose – This research aims to investigate the effect of financial distress, opinion shopping, prior opinion, and audit tenure on a going-concern audit opinion. The data used in this research is secondary data sourced from audited published financial reports and annual reports of property and real estate companies between 2017 and 2022.
Methods – The population includes property and real estate companies listed on the Indonesian Stock Exchange, from which 132 samples are selected through a non-probability sampling technique with a purposive sampling. This research uses logistic linear regression analysis as a data analysis technique.
Findings – The findings of this research indicate that all the independent factors, including financial distress, have been shown to have a beneficial impact on the acceptance of a going-concern audit opinion. Empirical evidence has shown that engaging in opinion shopping has a beneficial impact of acceptance of a going-concern audit opinion. Prior opinion has been shown to have a beneficial impact on the acceptance of a going-concern audit opinion. Research has shown that the length of audit tenure positively influences the likelihood of receiving a going-concern audit opinion.
Implications - Contribution to literature regarding the factors that need to be considered in evaluating sustainability, particularly for property and real estate businesses.
Originality - Focuses on property and real estate businesses, which have not previously been the focus of research in identifying factors that influence the acceptance of going concern audit opinions
Pengaruh jenis Spesies Pillaring Agent Logam Si dalam proses Pilarisasi Bentonit Alam
Full text linkAbstract—The pillarization process of natural bentonite from Pacitan, East Java has been carried out using the metal species Si in Na-silicate and TEOS. The pillarization process is carried out using direct pillarization and indirect pillarization methods. In this research, the number of moles of metal pillaring agent used was 5 mmol/gram bentonite. The pillarization process is carried out by mixing the natural bentonite suspension and pillaring agent at a temperature of 80oC and stirring for 5 hours using a hot plate stirrer. Pillars were formed in the calcination and oxidation stages at a temperature of 500oC using N2 and O2 gas flows for 1 hour and 5 hours respectively. The resulting material was characterized using the FTIR spectroscopy method, X-ray diffraction and N2 gas adsorption using the BET method. The characterization results show that TEOS species can form better and more homogeneous pore structures compared to silicate species. The direct pillarization method provides better and more homogeneous pillar heights compared to the indirect pillarization method. However, the pore size obtained is still on the micropore size scale observed using the N2 gas adsorption method with the BET method.
Keywords: pillarization, si, teos, bentonite
Abstrak—Telah dilakukan proses pilarisasi bentonit alam asal Pacitan, Jawa Timur menggunakan spesies logam Si dalam Na-silikat dan TEOS. Proses pilarisasi yang dilakukan menggunakan metode pilarisasi langsung dan pilarisasi tidak langsung. Pada penelitian ini jumlah mol logam pillaring agent yang digunakan adlah 5 mmol/gram bentonit. Proses pilarisasi dilakukan dengan mencampurkan suspensi bentonit alam dan pillaring agent pada suhu 80oC dan diaduk selama 5 jam menggunakan hot plate stirrer. Pilar dibentuk pada tahap kalsinasi dan oksidasi pada suhu 500oC menggunakan aliran gas N2 dan O2 masing-masing selama 1 jam dan 5 jam. Material yang dihasilkan dikarakterisasi menggunakan metode spektroskopi FTIR, difraksi sinar-X dan adsorpsi gas N2 dengan metode BET. Hasil karakterisasi menunjukkan bahwa spesies TEOS dapat membentuk struktur pori lebih baik dan lebih homogen dibandingkan dengan spesies silikat. Metode plarisasi langsung memberikan tinggi pilar lebih baik dan lebih homogen dibandingkan dengan metode pilarisasi tidak langsung. Namun demikian ukuran pori yang diperoleh masih dalam skala ukuran mikropori yang diamati menggunakan metode adsorpsi gas N2 dengan metode BET.
Kata kunci: pilarisasi, si, teos, bentonit
 
The Effect of Exchange Rates, Interest Rates, Inflation, Net Exports on Economic Growth in Indonesia
Full text linkThe steady transformation of a nation's economy toward improved circumstances over a given time frame is known as economic growth. It can be characterized as a rise in national income corresponding to an economy's increased capacity for production. This study examines the partial and simultaneous effects of inflation, net exports, Interest rates currency rates on Indonesia's economic development between 2015 and 2023. The data used in this study were secondary quarterly time series data from Indonesia from 2001 to 2023. Analysis is done using Ordinary Least Squares (OLS). The findings show that the currency exchange rate, SBI interest rates, inflation, and net exports all have a significant impact on Indonesia's economic growth, both separately and in combination
Kajian Pembentukan Dispersi Padat Atenolol Menggunakan Metode Freeze Drying
Full text linkAtenolol merupakan obat golongan β1-adrenoblocker selektif yang digunakan untuk mengobati kondisi kardiovaskular seperti hipertensi dan angina pektoris. Namun, atenolol memiliki kelarutan dan permeabilitas yang rendah hal ini dapat membatasi bioavailabilitas oralnya. Salah satu metode yang efektif untuk meningkatkan kelarutan dan laju disolusi obat dengan kelarutan rendah adalah melalui pembentukan dispersi padat. Dispersi padat melibatkan pembawa obat dalam matriks yang bersifat inert dalam keadaan padat, yang dapat meningkatkan kelarutan dan stabilitas obat. Metode freeze drying (liofilisasi) digunakan dalam pembuatan dispersi padat atenolol untuk menghindari dekomposisi termal dan menghasilkan dispersi molekuler yang homogen. Karakterisasi dispersi padat yang dihasilkan meliputi analisis morfologi, identifikasi gugus fungsi, sifat kristalinitas, analisis termal, ukuran partikel, distribusi ukuran partikel, dan potensi zeta. Pada berbagai penelitian sebelumnya menunjukkan bahwa dispersi padat dapat meningkatkan kelarutan dan laju disolusi atenolol secara signifikan.
Atenolol is a selective β1-adrenoblocker drug used to treat cardiovascular conditions such as hypertension and angina pectoris. However, atenolol has low solubility and permeability, which can limit its oral bioavailability. One effective method to increase the solubility and dissolution rate of drugs with low solubility is through the formation of solid dispersions. Solid dispersions involve drug carriers in an inert matrix in the solid state, which can increase the solubility and stability of the drug. The freeze drying (lyophilization) method is used in the preparation of atenolol solid dispersions to avoid thermal decomposition and produce homogeneous molecular dispersions. Characterization of the resulting solid dispersions includes morphological analysis, identification of functional groups, crystallinity properties, thermal analysis, particle size, particle size distribution, and zeta potential. Various previous studies have shown that solid dispersions can significantly increase the solubility and dissolution rate of atenolol.
Submitted: 05-02-2025, Revised: 10-04-2025, Accepted: 16-05-2025, Published regularly: June 202
Stabilitas Fisikokimia dan Penghantaran Polisakarida Acemannan dalam Body Scrub Ekstrak Lidah Buaya: Variasi Tween 80 dan Gliseril Monostearat
Full text linkLidah buaya memiliki manfaat menutrisi dan melembapkan kulit karena kandungan polisakarida acemannan sebagai humektan, sehingga sering digunakan dalam produk perawatan tubuh, termasuk body scrub. Stabilitas krim body scrub dipengaruhi komposisi emulgator tween 80 dan gliseril monostearat yang menjaga homogenitas dan stabilitas produk selama penyimpanan. Penelitian ini bertujuan untuk menganalisis pengaruh variasi konsentrasi emulgator terhadap stabilitas dan penghantaran acemannan dalam body scrub lidah buaya. Body scrub diformulasikan dalam tiga formula yang mengandung ekstrak lidah buaya, rice bran oil, virgin coconut oil, microbeads polyethylene, dan kombinasi emulgator tween 80 dan gliseril monostearat dengan konsentrasi 4%, 5%, dan 6% untuk formula I, II, dan III. Pengamatan stabilitas dilakukan pada hari ke-0, 7, 14, dan 30 untuk parameter organoleptis, berat jenis, tipe emulsi, ukuran droplet, viskositas, sifat alir, daya sebar, dan pH. Penghantaran zat aktif berkhasiat diamati dari parameter kadar acemannan. Ketiga formula body scrub memenuhi spesifikasi. Variasi konsentrasi emulgator mempengaruhi ukuran droplet dan stabilitas body scrub. Body scrub formula III dengan konsentrasi total emulgator 6% merupakan formula terbaik yang stabil pada keseluruhan parameter termasuk kadar acemannan tertinggi, serta keunggulan pada karakteristik ukuran droplet yang lebih kecil.
Aloe vera is widely used in body care products due to its moisturizing and skin-nourishing properties, attributed to the presence of the polysaccharide acemannan, a natural humectant. The stability of body scrub creams is influenced by the composition of emulsifiers such as tween 80 and glyceryl monostearate, which maintain product homogeneity during storage. This study aimed to evaluate the effect of varying emulsifier concentrations on the stability and acemannan delivery of Aloe vera-based body scrubs. Three formulations were prepared using Aloe vera extract, rice bran oil, virgin coconut oil, polyethylene microbeads, and a combination of tween 80 and glyceryl monostearate at total concentrations of 4%, 5%, and 6% in Formulas I, II, and III, respectively. Stability assessments were conducted on days 0, 7, 14, and 30, evaluating organoleptic properties, specific gravity, emulsion type, droplet size, viscosity, flow behavior, spreadability, and pH. The delivery of the bioactive compound was evaluated based on the acemannan content. All formulations met general specification requirements. Emulsifier concentration influenced droplet size and overall formulation stability. Formula III, with 6% total emulsifier, demonstrated the highest stability across all parameters, including the smallest droplet size and the highest acemannan content, indicating it as the most optimal formulation.
Submitted: 27-03-2025, Revised: 22-05-2025, Accepted: 28-05-2025, Published regularly: June 202
Profil Laten Gejala Depresi Pada Remaja Indonesia: Temuan dari Indonesia Family Life Survey 5 (IFLS-5)
No full textAdolescent depression is a major public health issue, yet there is limited study on depressive symptoms among Indonesian adolescents. Identifying distinct subgroups within this population could help inform targeted prevention and intervention efforts. This study analyzed data from the Indonesia Family Life Survey 5 (IFLS-5) utilizing Latent Profile Analysis (LPA) to identify depressive symptom subgroups. Chi-Square Tests were utilized for univariate analysis, and Logistic Regression Analysis examined associated factors. Among 2,267 adolescents, two symptom profiles emerged: (1) “Low-Level” Depressive Symptoms Profile (73.31%); and (2) “High-Level” Depressive Symptoms Profile (26.69%). Sex or gender was the only significant factor in the univariate analysis, with Logistic Regression Analysis revealing that female adolescents were more likely to exhibit high levels of depressive symptoms. These findings suggest that female adolescents are at greater risk for more severe depressive symptoms, highlighting the need for targeted prevention and intervention strategies.Depresi pada remaja merupakan masalah kesehatan masyarakat yang signifikan, tetapi studi mengenai gejala depresi di kalangan remaja Indonesia masih terbatas. Identifikasi sub-kelompok yang berbeda dalam populasi ini dapat memberikan informasi penting bagi upaya pencegahan dan intervensi yang lebih terarah. Studi ini menganalisis data dari Indonesia Family Life Survey 5 (IFLS-5) dengan menggunakan Latent Profile Analysis (LPA) untuk mengidentifikasi sub-kelompok gejala depresi. Analisis univariat dilakukan menggunakan Chi-Square Tests, sementara Logistic Regression Analysis digunakan untuk mengidentifikasi faktor terkait. Dari 2.267 remaja yang dianalisis, ditemukan dua profil gejala depresi, yaitu: (1) Profil Gejala Depresi “Tingkat Rendah” (73,31%); dan (2) Profil Gejala Depresi “Tingkat Tinggi” (26,69%). Jenis kelamin atau gender merupakan satu-satunya faktor yang signifikan dalam analisis univariat, yang kemudian diperkuat dengan hasil Logistic Regression Analysis menunjukkan bahwa remaja perempuan memiliki kemungkinan lebih besar untuk mengalami gejala depresi tingkat tinggi. Temuan ini mengindikasikan bahwa remaja perempuan memiliki risiko lebih tinggi mengalami gejala depresi yang lebih parah, sehingga diperlukan strategi pencegahan dan intervensi yang lebih spesifik dan terfokus