University of Surabaya Journal
Not a member yet
4058 research outputs found
Sort by
Formulasi dan Uji Karakteristik Sabun Cair dengan Menggunakan Ekstrak Buah Mahkota Dewa (Phaleria macrocarpa)
Full text linkSabun merupakan salah satu kebutuhan pokok manusia dalam kehidupan sehari-hari sebagai agen pembersih untuk melawan kuman dan bakteri. Bahan baku sabun dapat terbuat dari bahan kimia maupun alami. Salah satu tanaman herbal seperti buah mahkota dewa dapat dimanfaatkan sebagai tambahan dalam pembuatan sabun karena memiliki aktivitas antibakteri. Tujuan penelitian ini untuk mengetahui karakteristik dan cemaran mikroba pada sediaan sabun cair ekstrak mahkota dewa dengan rasio konsentrasi yang berbeda (4%, 8%, dan 12%). Metode pada penelitian ini yaitu eksperimental yang meliputi formulasi sediaan, pemeriksaan organoleptis, pH, viskositas, bobot jenis, angka lempeng total (ALT), dan hedonik. Hasil karakteristik sabun cair ekstrak buah mahkota yang diperoleh pada uji organoleptis berbentuk cairan dengan warna kecoklatan dan bau khas, pada uji pH pada sediaan sabun cair ekstrak buah mahkota dewa didapatkan hasil rentang 4 – 10, pada uji viskositas didapatkan hasil rentang 1484 - 3154 cPs, pada uji bobot jenis didapatkan rentang 1,03 - 1,14g/mL, pada uji ALT didapatkan cemaran 0,05. Hasil evaluasi karakteristik pH, viskositas, bobot jenis, dan hedonik menunjukkan tidak terdapat pengaruh perbedaan konsentrasi terhadap parameter tersebut, sedangkan pada parameter tekstur dan warna terdapat pengaruh.
Soap is one of the basic human needs in everyday life as a cleaning agent to fight germs and bacteria. Soap raw materials can be made from chemical or natural materials. One of the herbal plants such as mahkota dewa fruit can be used as an additional in making soap because it has antibacterial activity. The purpose of this study was to determine the characteristics and microbial contamination in liquid soap preparations of mahkota dewa extract with different concentration ratios (4%, 8%, and 12%). The method in this study was experimental which included formula preparation, organoleptic, pH, viscosity, specific gravity, total plate count (ALT), and hedonic examination. The results of the characteristics of liquid soap extract of mahkota dewa fruit obtained in the organoleptic test were in the form of a brownish liquid and a distinctive odor, in the pH test on the liquid soap preparation of mahkota fruit extract, the results ranged from 4 to 10, in the viscosity test, the results ranged from 1484 to 3154 cPs, in the specific gravity test, the range was 1.03 - 1.14g/mL, in the ALT test, contamination was 0.05. The results of the evaluation of pH, viscosity, specific gravity, and hedonic characteristics showed that there was no effect of differences in concentration on these parameters, while there was an effect on the texture and color parameters.
Submitted: 28-04-2025, Revised: 18-06-2025, Accepted: 25-06-2025, Published regularly: June 202
21st Century Competition: State & Conglomeration-Driven Capitalism
Full text linkIndonesia needs to choose an economic model in order to realise its target of 8% GDP growth under Prabowo Subianto’s incoming administration. This paper compares both China’s state capitalism and South Korea’s conglomerate-driven capitalism for their relevance to Indonesia. China’s model, with a significant state intervention and SOEs prominent role, greatly driven industrialisation and average of 9% GDP growth over 30 years. Whilst South Korea’s model, dominated by conglomeration, focuses more on innovation in tech and exports, thus achieving a stable 4% average GDP growth. Employing data from the World Bank on FDI, exports, and GDP in constant 2015 USD, this paper examines both of these models using the Comparative Political-Economy framework. The findings showed that the China’s state capitalism to be more suitable for Indonesia due to capability of managing a large scale economy and the need of centralisation of resource control, infrastructure development and economic transitions. The blending of state control and market dynamics offers flexibility to tackle challenges in the economy. Nevertheless, the issues of inefficiencies must be in concern
Keabsahan Permohonan Pailit dan PKPU oleh Pekerja sebagai Alternatif Penyelesaian Kegagalan Pembayaran Upah
Full text linkThe increase in bankruptcy and The Suspension of Debt Payment Obligations (PKPU) cases in Indonesia occurs due to the failure to pay by the company, such as non-payment of debts to creditors or non-payment of workers' rights due to the company's declining financial situation. In addition, the increase in bankruptcy and The Suspension of Debt Payment Obligations cases is also supported by the requirements for filing bankruptcy applications which are very easy to fulfill. In the event that the debtor is a company, the applications for bankruptcy declaration can also be filed by workers because workers can be referred to as preferred creditors because wages and rights that have not been received by workers are debts that take precedence in payment. However, in relation to the failure to make payments by employers for wages or workers' rights, the applications for bankruptcy declaration by workers should be used as an ultimum remedium(the last resort), namely as a last resort for resolving the problem because if there is an industrial relations dispute between workers and company related to non-payment of wages or workers' rights, the state has provided legal remedies through the mechanism of Industrial Relations Dispute Settlement (PPHI). Based on this, the purpose of this paper is to find out whether the failure or inability of the company to make payments of wages or workers' rights can be resolved through the bankruptcy or The Suspension of Debt Payment Obligations instrument whereas as we know that rights disputes in labor disputes should be resolved through the Industrial Relations Dispute Resolution mechanism as stipulated in Law Number 2 of 2004 concerning Industrial Relations Dispute Resolution
Fear of Missing Out (FOMO) Pada Mahasiswa Pengguna Media Sosial: Bagaimana Korelasi Dengan Kecerdasan Emosional?
Full text linkThe high use of social media among university students tends to have a negative impact on the individual's psychological condition. One of them is the fear of missing out (FOMO), which is a feeling of fear of being left behind in information and events that encourages the formation of negative feelings and behavior. Protective factors are needed so that the level of fear of missing out (FOMO) does not increase, and one of them is emotional intelligence. However, there has been no correlational study between emotional intelligence and fear of missing out (FOMO) in Indonesia. Therefore, this study aims to identify the relationship between emotional intelligence and fear of missing out (FOMO) in university student social media users, with a quantitative correlational approach on study participants who are: (1) university students; (2) aged 18-24 years; and (3) using at least one social media. A total of 220 study participants were obtained by convenience sampling. Data collection was carried out using the Online Fear of Missing Out Inventory (ON-FOMO; 20 items; α = .792) and Alat Ukur Kecerdasan Emosional Tarumanagara (Tarumanagara Emotional Intelligence Measurement Inventory; 28 items; α = .893). The study data were analyzed using Pearson’s Product Moment, and the results showed that there was a negative correlation between emotional intelligence and fear of missing out (FOMO; rxy = - .480 > rtable; p = .000 < .05), with the strength of the relationship in the Medium category. These results mean that the higher the emotional intelligence, the lower the level of fear of missing out (FOMO), and vice versa. In addition, the results of this study show that emotional intelligence influences fear of missing out (FOMO) by 23%, with the remaining 77% contribution influenced by other factors not discussed in this study.Tingginya penggunaan media sosial pada mahasiswa cenderung menimbulkan dampak negatif pada kondisi psikologis individu. Salah satu adalah fear of missing out (FOMO), yaitu perasaan takut akan ketertinggalan informasi dan peristiwa yang mendorong terbentuknya perasaan dan perilaku negatif. Dibutuhkan faktor protektif agar tingkat fear of missing out (FOMO) tidak semakin tinggi, dan salah satunya adalah kecerdasan emosional. Walaupun demikian, belum terdapat studi korelasional antara kecerdasan emosional dengan fear of missing out (FOMO) di Indonesia. Maka dari itu, studi ini bertujuan untuk mengidentifikasi hubungan antara kecerdasan emosional dengan fear of missing out (FOMO) pada mahasiswa pengguna media sosial, dengan pendekatan kuantitatif korelasional pada partisipan studi yang merupakan: (1) mahasiswa; (2) berusia 18-24 tahun; dan (3) menggunakan minimal satu media sosial. Sebanyak 220 partisipan studi diperoleh dengan convenience sampling. Pengumpulan data dilakukan dengan Online Fear of Missing Out Inventory (ON-FOMO; 20 butir; α = 0,792) dan Alat Ukur Kecerdasan Emosional Tarumanagara (28 butir; α = 0,893). Data dianalisis dengan Pearson’s Product Moment, dan hasil menunjukkan bahwa terdapat korelasi negatif antara kecerdasan emosional dan fear of missing out (FOMO; rxy = - 0,480 > rtabel; p = 0,000 < 0,05), dengan kekuatan hubungan pada kategori Sedang. Hasil tersebut berarti semakin tinggi kecerdasan emosional, maka semakin rendah tingkat fear of missing out (FOMO), dan demikian pula sebaliknya. Selain itu, hasil studi ini menunjukkan bahwa kecerdasan emosional memengaruhi fear of missing out (FOMO) sebesar 23%, dengan sisa kontribusi 77% dipengaruhi oleh faktor lain yang tidak dibahas dalam studi ini
Pengaruh ownership structure terhadap earnings management
Full text linkPurpose – This study investigates the impact of state ownership, institutional ownership, and managerial ownership on accrual and real earnings management in non-financial sector companies listed on the Indonesia Stock Exchange (IDX) during 2020 and 2021.
Methods – The research utilizes a sample of 1,327 firm-year observations, comprising 904 companies for accrual earnings management analysis and 423 companies for real earnings management analysis. Established models are employed to measure earnings management.
Findings – The results indicate that state ownership does not significantly affect either accrual or real earnings management. Institutional ownership has a significant positive effect on accrual earnings management but no significant impact on real earnings management. Meanwhile, managerial ownership has no significant effect on accrual earnings management but exerts a significant negative influence on real earnings management.
Implications - These findings provide insights for regulators, investors, and corporate governance stakeholders regarding the role of ownership structure in earnings management practices. Policymakers may consider these results when designing regulations to enhance financial reporting transparency.
Originality – This study contributes to the literature by examining the distinct effects of different ownership structures on both accrual and real earnings management within the Indonesian market, offering empirical evidence from a recent dataset
Mengukur kesesuaian tugas dan teknologi penggunaan ERP di PT Angkasa Pura I Kantor Cabang Bali
Full text linkPurpose - This study aims to measure the alignment between tasks and technology in the implementation of Enterprise Resource Planning (ERP) systems. Task alignment is measured using the Task Technology Fit (TTF) model.
Methods - This study adopts a quantitative approach focusing on employees who are users of Enterprise Resource Planning systems. A saturated sampling technique is employed, where the entire population is considered as the sample. The data collected includes primary data obtained through questionnaires, which are evaluated using a Likert scale. Data analysis is performed using the Partial Least Squares (PLS) method.
Findings - Employee performance tends to improve when technology provides features and support that align with task requirements. The level of technology utilization contributes to enhanced performance, where increased use of technology is followed by improved employee performance.
Implications - This study demonstrates that the Task Technology Fit (TTF) model is relevant in measuring the alignment between tasks and technology in ERP system implementation.
Originality - This study develops the Task Technology Fit model by integrating constructs from the Technology Acceptance Model, thereby revealing the relationship between task alignment, technology, and psychological factors that influence user acceptance of the technological system
Bridging Satisfaction to Loyalty: The Role of Service Quality and Customer Stickiness in Indonesia's Online Food Delivery Industry
Full text linkPurpose: This study examines the influence of service quality dimensions which are tangibles, reliability, responsiveness, empathy, and assurance on customer satisfaction and their subsequent impact on customer loyalty in the context of online food delivery (OFD) services in Indonesia. Additionally, it explores the mediating role of customer stickiness in the relationship between customer satisfaction and loyalty.
Method: The study employs a quantitative-explanatory research approach with a sample of 325 respondents, selected using purposive sampling. Data were collected through an online questionnaire and analyzed using Structural Equation Modeling-Partial Least Squares (SEM-PLS).
Result: The findings reveal that tangibles and reliability are dominant factors influencing customer satisfaction. Customer satisfaction significantly enhances customer loyalty, primarily through the mediating role of customer stickiness. The SERVQUAL model was validated in the OFD context, highlighting the importance of improving service quality to foster customer satisfaction and loyalty
Apakah indikasi kecurangan laporan keuangan perbankan dipengaruhi oleh keenam elemen fraud hexagon?
Full text linkPurpose – This study aims to examine whether the indications of financial statement fraud in the banking sector are influenced by the six elements of the fraud hexagon.
Methods – The sample was determined using a purposive sampling technique, resulting in 40 banking companies in Indonesia observed over a five-year period from 2019 to 2023. Data analysis was conducted using binary logistic regression, processed with STATA 17 software.
Findings – The results indicate that the capability and opportunity elements have a positive influence on indications of financial statement fraud. In contrast, the stimulus, collusion, rationalization, and ego elements do not significantly influence indications of financial statement fraud.
Implications – These findings contribute to the existing literature on the empirical examination of the fraud hexagon theory, which remains relatively novel. The results indicate the necessity for further empirical investigations to substantiate and validate the theory's applicability. Moreover, this study offers practical implications for financial regulatory authorities in Indonesia, particularly in formulating policies and regulations within the banking sector.
Originality – The novelty of this study lies in examining the fraud hexagon theory within Indonesia’s banking sector from 2019 to 2023. This research provides new evaluative insights for regulators and practitioners to continuously enhance fraud prevention strategies
Curcuminoid Compounds Inhibit Macrophage Migration Inhibitory Factor: In Silico Study for Their Association to Anti-diabetic Potency
Full text linkAbstract—Diabetes mellitus is a health problem characterized by chronic inflammation causing complications in the cardiovascular, kidneys, eyes, and nervous system, with macrophage migration inhibitory factor (MIF) protein playing a crucial function in the inflammatory process chain. MIF has been known as a signaling protein involved in the development of type 1 and type 2 diabetes mellitus (DM). There are several studies indicating that the development of type 1 and type 2 DM is influenced by the accumulation of macrophages in tissues susceptible to diabetic injury or infection. Curcuminoids, the bioactive components in turmeric, are known for their ability to decrease inflammation. This in silico study is intended to analyze the potential anti-inflammatory effect of curcuminoid in DM, with a specific focus on how it may reduce proinflammatory signals through MIF. The investigation involved predicting physicochemical, pharmacokinetic and toxicity (ADMET) qualities for curcuminoids, followed by molecular docking simulations with MIF as the target protein. The ADMET results showed curcumin and bisdemethoxycurcumin had favorable properties, while dimethoxycurcumin exhibited undesirable traits like low VDss. Therefore, molecular docking simulations were performed using curcumin and bisdemethoxycurcumin as ligands. The molecular docking simulations indicated that curcumin has a negative binding affinity slightly lower than (S, R)-3-(4-hydroxyphenyl)-4,5-dihydro-5-isoxazole acetic acid methyl ester (ISO-1), a reference MIF inhibitor; and bisdemethoxycurcumin binds to MIF even stronger than ISO-1, with interacting MIF amino acids Lys 32, Ile 64 Asn 97, Pro 1, and Tyr 95. Hence, the curcumin and bisdemethoxycurcumin compounds were found as having the potential to inhibit MIF activity that is associated with the progression of DM.
Keywords: curcuminoids, diabetes melitus (dm), inflammation, mif inhibitors, molecular docking
Abstrak—Diabetes mellitus (DM) merupakan masalah kesehatan yang ditandai dengan peradangan kronis, yang dapat menyebabkan komplikasi pada sistem kardiovaskular, ginjal, mata, dan sistem saraf. Protein macrophage migration inhibitory factor (MIF) memiliki peran penting dalam proses peradangan. MIF diketahui sebagai protein pensinyalan yang terlibat dalam perkembangan DM tipe 1 dan tipe 2. Beberapa penelitian menunjukkan bahwa perkembangan DM tipe 1 dan tipe 2 dipengaruhi oleh akumulasi makrofag pada jaringan yang rentan terhadap cedera atau infeksi akibat diabetes. Kurkuminoid, komponen bioaktif dalam kunyit, dikenal memiliki kemampuan untuk meringankan peradangan. Studi in silico ini bertujuan untuk menganalisis potensi efek antiinflamasi kurkuminoid terhadap DM, dengan fokus pada kemampuannya dalam menurunkan sinyal proinflamasi melalui MIF. Studi ini mencakup prediksi sifat fisikokimia, farmakokinetik, dan toksisitas (ADMET) kurkuminoid, yang dilanjutkan dengan simulasi molecular docking menggunakan MIF sebagai protein target. Hasil analisis ADMET menunjukkan bahwa kurkumin dan bisdemetoksikurkumin memiliki sifat yang menguntungkan, sedangkan dimetoksikurkumin menunjukkan karakteristik yang kurang diinginkan, seperti volume distribusi (VDss) yang rendah. Oleh karena itu, simulasi molecular docking dilakukan dengan menggunakan kurkumin dan bisdemetoksikurkumin sebagai ligan. Hasil simulasi molecular docking menunjukkan bahwa kurkumin memiliki afinitas pengikatan yang sedikit lebih rendah dibandingkan dengan (S, R)-3-(4-hydroxyphenyl)-4,5-dihydro-5-isoxazole acetic acid methyl ester (ISO-1), senyawa referensi inhibitor MIF. Sementara itu, bisdemetoksikurkumin menunjukkan ikatan yang lebih kuat dengan MIF dibandingkan ISO-1, dengan residu asam amino MIF yang berinteraksi meliputi Lys 32, Ile 64, Asn 97, Pro 1, dan Tyr 95. Dengan demikian, senyawa kurkumin dan bisdemetoksikurkumin berpotensi menghambat aktivitas MIF yang berperan dalam perkembangan DM.
Kata kunci: kurkuminoid, diabetes melitus (dm), peradangan, inhibitor mif, molecular docking
PENGARUH CSR, PROFITABILITAS, LEVERAGE. LIKUIDITAS, DAN FIRM SIZE TERHADAP AGRESIVITAS PAJAK
Full text linkThis quantitative study aims to analyze the influence of CSR, Profitability, Leverage, Liquidity, and Firm Size on Tax Aggressiveness in energy sector companies listed on the Indonesia Stock Exchange (IDX) during the 2022–2024 period. The research context stems from the crucial role of tax as the state’s fiscal backbone, which is often challenged by corporate tax aggressiveness—a strategy to minimize tax burden that potentially impedes state revenue and economic growth. Secondary data were collected from company financial reports and analyzed using the multiple linear regression method with the aid of SPSS version 27. Tax Aggressiveness was measured using the Effective Tax Rate (ETR) proxy. The results indicate that, simultaneously, all independent variables (CSR, Profitability, Leverage, Liquidity, and Firm Size) significantly influence Tax Aggressiveness. However, partially, only Leverage was found to have a significant influence, while CSR, Profitability, Liquidity, and Firm Size did not have a significant influence. The study concludes that the level of Leverage is the single most important factor individually influencing corporate tax strategy in the energy sector, while the combination of all factors collectively has a significant impact on Tax Aggressiveness decisions