451 research outputs found
Analisis Penerapan Akuntansi Pada PT. Fitri Indah Gemilang
Get PDFBased on the description and explanation that the researchers have pointed out in the thesis, the problem formulation in this study is: Is the Application of Accounting at PT Fitri Indah Gemilang in accordance with the General Acceptable Accounting Principles ?. While the purpose of this study was to determine the suitability of the application of Financial Accounting implemented by PT Fitri Indah Gemilang with General Accepted Accounting Principles. The type of data used by the author in writing this thesis are primary data and secondary data. Data collection techniques used were interviews and documentation. Data analysis uses descriptive methods which compare data collected with relevant theories and then conclusions are drawn. Based on the results of research that has been done, it can be concluded that the presentation of fixed assets made by the company is not in accordance with generally accepted accounting principles because the company has depreciated its fixed assets within 1 year even though the use of the fixed assets has not reached 1 year. This causes the cost of depreciation to be large, having an impact on the amount of costs thereby minimizing profits. The company brings together estimates of land and buildings in one account. While the land is not depreciated and the building is depreciated. Thus, the presentation of land and buildings must be separated. The company recognizes the revenue received in the following year in the current year. This causes the revenue is recognized to be too large than it should be. The company does not calculate all costs on its posts. Such depreciation costs for equipment used in the project must be recorded as an addition to the cost of the project, but by the company recorded as administrative and general costs. Thus, the Application of Accounting at PT Fitri Indah Gemilang is not in accordance with General Acceptable Accounting Principles
Diversity of endophytic actinobacteria isolated from medicinal plants and their potency as pancreatic lipase inhibitor
No full textFitri L, Meryandini A, Iswantini D, Lestari Y. 2017. Diversity of endophytic actinobacteria isolated from medicinal plants and their potency as pancreatic lipase inhibitor. Biodiversitas 18: 857-863. Endophytic actinobacteria from medicinal plants have high diversity and potency to produce secondary metabolites with various biological functions, including the activity of lipase inhibitor. As it has been widely known that inhibiting fat absorption through the activity of pancreatic lipase inhibitor is one of the most common treatments for weight loss. This study aimed to assess diversity and capability of endophytic actinobacteria in producing pancreatic lipase inhibitor from medicinal plants that were traditionally used as antiobesity. Medicinal plants used in this research were rhizome of Alpinia galanga, Kaempferiae galanga, K. rotunda, Zingiber cassumunar, and leaves of Murraya paniculata. The endophytic actinobacteria were isolated, purified, and assayed for lipase inhibitory activity. The selected isolates were molecularly identified based on 16S rRNA gene and compared for their close relationship with reference strains available in the GenBank. A total of 35 endophytic actinobacteria has been isolated from the five medicinal plants examined. The isolates showed to have various morphological diversity based on their colony and microscopic observations, and also to have various lipase inhibitory activity. The inhibition activity ranged from 6.1 to 96.5%. There were five selected endophytic actinobacteria which have lipase inhibitory activity higher than 90%. At the same concentration of sample (1300 ppm), the crude extract of AEBg12 showed slightly higher activity (95.3%) compared with orlistat (93.6%), used as a positive control. The partial sequences of 16S rRNA analyses showed that AEBg4 (1421 bp) had the highest similarity with Streptomyces sp. S170 (93%), followed by its close relationship with S. lannensis strain SR3-58 (93%), and S. lannensis JCM 16578T (92%). Both AEBg10 (1051 bp) and AEBg12 (1010 bp) had the highest similarity with Streptomyces sp. S170 by 99% and 98%, respectively. The AEKp9 (1367 bp) had a close relationship with Streptomyces sp. DLDG2 (93%) and S. bellus NBRC 12844T (93%). While for AELk3 (1033 bp), the similarity with Streptomyces sp. NRLL B-24869 was 98%. These research data can be considered as new information, regarding the capability of endophytic actinobacteria from medicinal plants, which have potency as antiobesity, through their pancreatic lipase inhibitory activity.</jats:p
Kemampuan Daya Hambat Beberapa Macam Sabun Antiseptik Terhadap Pertumbuhan Staphylococcus aureus dan Escherichia coli
Get PDFThis research is aimed to find out ability some kind antiseptic soaps inhibiting the growth of Staphylococcus aureus and Eschericia coli bacteria. The research method used Randomized Completely Block Design Sub Sampling with 6 treament and 3 replication, they are: antiseptic soap A, B, C, D, phenol 2% and aquadest. The group consist of S. aureus and E. coli bacteria. The inhibit experiment was done by using Kirby-Bauer methode. The parameter analyzed by using Analysis of Variance (ANOVA) continue with the Duncans Multiple Range Test (DMRT). The result showed that there were significant differences of inhibit zone that formed from both bacterias . The result of the antiseptic soap suspend inhibit zone, S. aureus bacteria has larger diameter than E. coli. Soap A, B, C and D with 50% concentrate toward both bacteria, each has average diameter 25, 16 mm, 15,6 mm, 11,5 mm and 9,83 mm while phenol has 15,0 mm. This result showed that soap A, B, and C has the equal ability to phenol 2%. Base on Duncan Multiple Range Test (DMRT), it is found out that the real differences of the inhibit zone between the two bacteria as well the real differences of treatment forward those bacteria (P0,05)
Pengembangan potensi aktinobakteri endofit tanaman obat sebagai penghasil inhibitor lipase pankreas
No full textSalah satu strategi yang paling menjanjikan untuk penurunan berat badan
adalah dengan menghambat penyerapan lemak oleh lipase pankreas. Tanaman yang
digunakan sebagai penghasil inhibitor lipase pankreas ini diantaranya adalah
Alpinia galanga (lengkuas), Kaempferiae galanga (kencur), Zingiber cassumunar
(bangle), Guazuma ulmifolia, Murraya paniculata (kemuning) dan Kaempferiae
rotunda (kunci pepet). Namun penggunaan tanaman obat ini dapat mempunyai
beberapa kendala yaitu membutuhkan bahan baku yang banyak dan membutuhkan
waktu yang lama. Oleh karena itu dibutuhkan alternatif baru dengan menggali
sumber daya mikrob yang terdapat di dalam jaringan tanaman yang disebut dengan
mikrob endofit. Mikrob endofit diharapkan dapat menghasilkan senyawa bioaktif
yang sama dengan tanaman inangnya. Salah satu mikrob endofit adalah
aktinobakteri yang memiliki potensi tinggi dalam memproduksi beragam senyawa
bioaktif, diantaranya adalah, senyawa antibakteri, antitumor dan inhibitor enzim.
Tujuan penelitian ini adalah mendapatkan isolat aktinobakteri endofit asal
tanaman obat yang mampu menghasilkan inhibitor lipase pankreas, mengkaji
keragaman morfologi dan molekuler aktinobakteri endofit penghasil lipase
pankreas, mengkarakterisasi senyawa inhibitor lipase pankreas yang dihasilkan
oleh isolat aktinobakteri endofit, dan mengetahui kemampuan aktinobakteri endofit
terpilih dalam menghasilkan inhibitor lipase pankreas melalui studi komparasi
aktivitasnya dengan tanaman inangnya dan tanaman hasil kultur jaringan bebas
mikrob endofit.
Media yang digunakan untuk mengisolasi aktinobakteri endofit adalah
humid acid vitamin agar. Keragaman morfologi diobservasi berdasarkan
pengamatan langsung terhadap koloni aktinobakteri endofit dan secara mikroskopis.
Aktivitas inhibitor lipase pankreas diukur menggunakan spektrofotometer.
Identifikasi isolat terpilih dilakukan berdasarkan analisis gen 16S rRNA. Ektraksi
senyawa bioaktif dilakukan menggunakan pelarut etanol, etil asetat, dan n-heksan.
Pemeriksaan fitokimia meliputi pemeriksaan alkaloid, sterol dan triterpenoid,
saponin, polifenol dan tanin serta flavonoid. Uji toksisitas dilakukan dengan
menggunakan larva udang Artemia salina yang berumur 48 jam. Profil senyawa
dikaji menggunakan Kromatografi Lapis Tipis (KLT). Untuk mengetahui peran
isolat aktinobakteri endofit dalam menghasilkan inhibitor lipase pankreas,
digunakan tanaman terpilih bebas endofit hasil kultur jaringan, dan dibandingkan
dengan aktivitas inhibitor lipase pankreas tanaman yang tumbuh di alam, dan kultur
murni aktinobakteri endofitnya.
Pada penelitian ini diperoleh 35 isolat aktinobakteri endofit dari beberapa
tanaman obat, yang terdiri atas 12 isolat dari rimpang kunci pepet, 9 isolat dari
rimpang bangle, 6 isolat diperoleh dari rimpang lengkuas, 5 isolat dari rimpang
kencur, dan 3 isolat dari daun kemuning. Hasil penelitian menunjukkan bahwa
semua isolat aktinobakteri endofit tersebut memiliki kemampuan inhibitor lipase
pankreas yang beragam. Nilai penghambatan terendah yaitu 6.1% dan nilai
penghambatan tertinggi yaitu 96.5%. Selanjutnya 5 isolat dengan aktivitas inhibitor
lipase pankreas tinggi dipilih untuk diuji lebih lanjut kemampuan inhibitor lipase
pankreasnya yaitu AEBg4, AEBg10, AEBg12, AELk3, dan AEKp9. Nilai aktivitas
inhibitor lipase pankreas menunjukkan bahwa isolat AEBg12 (95.3%) memiliki
kemampuan yang lebih tinggi dibandingkan dengan kontrol positif yaitu orlistat
(93.6%). Untuk ke 4 isolat yang lain yaitu AEBg4, AEBg10, AELk3, dan AEKp9
diperoleh nilai aktivitas yang lebih rendah jika dibandingkan dengan orlistat.
Hasil identifikasi secara morfologi makroskopis, mikroskopis dan
berdasarkan 16S rRNA menunjukkan kelima isolat terpilih merupakan
Streptomyces spp. Identifikasi molekuler berdasarkan sekuen parsial 16S rRNA
menunjukkan bahwa aktinobakteri endofit AEBg4, AEBg10, dan AEBg12
memiliki kemiripan paling tinggi dengan Streptomyces sp. S170 yaitu masingmasing
sebesar 93, 99, dan 98%. Isolat AEBg4 memiliki kemiripan sebesar 92%
dengan type strain S. lannensis JCM 16578T. AEKp9 memiliki kemiripan dengan
Streptomyces sp. DLDG2 dan type strain S. bellus NBRC 12844T yaitu sebesar 93%.
AELk3 memiliki kemiripan paling tinggi dengan Streptomyces sp. NRLL B-24869
sebesar 98%.
Hasil analisis fitokimia menunjukkan bahwa supernatan kultur
aktinobakteri endofit AEBg12 yang diperoleh dari tanaman bangle mengandung
flavonoid, saponin, dan steroid, sedangkan ekstrak etanol dan etil asetat
mengandung flavonoid. Nilai IC50 ekstrak etanol sebesar 180.83 μg mL-1,
sedangkan ekstrak etil asetat didapatkan nilai IC50 sebesar 676.6 μg mL-1. Nilai IC50
ekstrak etanol yang diperoleh lebih rendah dari orlistat yaitu 195.63 μg mL-1. Nilai
LC50 dari ekstrak etanol didapatkan sebesar 231.44 μg mL-1.
Untuk pengujian KLT, eluen terbaik yang dapat memisahkan komponen
aktif dari ekstrak etanol AEBg12 adalah campuran pelarut metanol : kloroform
dengan perbandingan 9:1. Ekstrak etanol AEBg12 memiliki pendaran pita yang
berwarna biru yang terlihat pada pelat KLT ketika diamati menggunakan panjang
gelombang 366 nm. Filtrat kultur jaringan tanaman bangle bebas endofit berusia 2
bulan dengan konsentrasi 1300 ppm menunjukkan nilai penghambatan lipase
pankreas sebesar 3.3%. Filtrat tanaman bangle dari alam pada konsentrasi yang
sama (1300 ppm) menghasilkan nilai penghambatan terhadap lipase pankreas
sebesar 23.9% yang lebih kecil dibandingkan dengan kemampuan penghambatan
lipase pankreas dari supernatan AEBg12 yaitu sebesar 95.3%.
Berdasarkan data-data hasil penelitian tersebut diperoleh aktinobakteri
endofit sebanyak 35 isolat. Aktinobakteri endofit memiliki keragaman morfologi
tinggi dan kemampuan menghasilkan inhibitor lipase pankreas beragam. 5 isolat
terpilih berdasarkan karakter morfologi, mikroskopis dan 16S rRNA merupakan
Streptomyces spp. Ekstrak etanol AEBg12 mengandung senyawa flavonoid.
AEBg12 memiliki aktivitas inhibitor lipase pankreas yang lebih tinggi
dibandingkan dengan aktivitas tanaman bangle di alam, filtrat kultur jaringan
tanaman bangle bebas endofit dan orlistat. Hal ini menunjukkan potensi
aktinobakteri endofit bangle sebagai penghasil inhibitor lipase pankreas
The Potential of Local Chitinolitic Bacteria Isolates as Larvacide of Aedes Aegypti L.
Get PDFThe purpose of the research is to identify the potential of the local chitinolitic bacteria as biocontrol of Aedes aegypti L. This research has been conducted in the Microbiology Laboratory of Mathematics and Science Faculty, University of Syiah Kuala. The chitinolitic bacteria were isolated from water that taking in some area in Banda Aceh and Big Aceh. The method used is an experimental method using completely randomize factorial designed (CRFD) with two factorial and consists of 6 isolates of chitinolitic bacteria and 4 concentrations of bacteria (0.0 mL, 0.5 mL, 1 mL dan 1.5 mL). The results show that the isolates bacteria do not have any effect on the Aedes aegypti L. Larvae death in the transformation from larvae to pupa until the seventh observation day. The concentration of the bacteria influences the Aedes aegypti L. larvae death during the transformation larvae to pupa
Screening antibiotik bakteri asal tanah di daerah Rhizosfer pada taman hutan raya Pocut Meurah Intan Seulawah
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ISOLASI DAN PENGAMATAN MORFOLOGI KOLONI BAKTERI KITINOLITIK
No full textThe research is aimed to isolate and observe the morphology of chitinolitic bakteria. The research was conducted since November 2010 until Apryl 2011 at Microbiology Laboratory ofMathematics and Sciences Faculty, University of Syiah Kuala. The method used is experimentalmethod. Locations of water sample taken are at sea, river, and embankment which taken in someareas around Banda Aceh and Aceh Besar. The results showed that there are 18 pure cultuatedchitinolitic bacteria isolates. And the results of morphologycal bakteria colony showed that allisolates were circle shape colony. It was found that the flat shape of colony is 14 isolates and 4serrated. The sizes of colony were found from 1,0 mm until 3,5 mm. The white isolate are 13 and 5yellowish. The most of isolates are negative gram which bacil and coccus cell shape
Perubahan morfologi larva nyamuk akibat pemberian larvasida bakteri kitinolitik
Get PDFThe aim of this research is to evaluate the change of Aedes aegypti L. and Culex spp. larvae morphology effected by chitinolitic bacteria as larvacide. This research was conducted in Microbiology Laboratory, Faculty of Math and Natural Science, University of Syiah Kuala. The sample was taken from several areas in Banda Aceh and Aceh Besar. The isolation was accomplished by plating 1 ml of sample water on chitin agar medium and incubating for 48–72 hours in 30 °C temperature. In the experimental method, three concentrations of chitinolitic bacteria (0.5, 1.0, and 1.5 ml) in 7 days observation were used as a treatment. The research resulted in 6 isolates having the potential to be developed firther as chitinolitic bacteria. The result shows that chitinolitic bacteria degrades exosceleton of second instar larvae of Aedes aegypti and Culex spp. Degradation of exoskeleton started on the 4th days and occurred at the thorax region. All exoskeleton from both species are completely broken on day six.Key words: Aedes aegypti L. larvae, Culex spp., chitinolitic bacteri
KAJIAN KARAKTERISTIK DAN PENGETAHUAN IBU DALAM PEMBERIAN ASI EKSKLUSIF PADA BADUTA USIA 6-24 BULAN DI KELURAHAN CANDIBINANGUN PAKEM SLEMAN TAHUN 2021
Get PDFLatar Belakang : Stunting adalah masalah gizi kronis pada balita yang ditandai dengan tinggi badan yang lebih pendek dibandingkan dengan anak seusianya. Salah satu faktor yang mempengaruhi kejadian stunting adalah pemberian ASI Eksklusif. Faktor yang mempengaruhi pemberian ASI Eksklusif di antaranya karakteristik (usia, pendidikan, pengetahuan, paritas, pekerjaan) dan pengetahuan ibu.
Tujuan : Mengkaji karakteristik dan pengetahuan ibu dalam pemberian ASI Eksklusif pada baduta usia 6-24 bulan di Kelurahan Candibiangun Pakem Sleman tahun 2021.
Metode : Jenis penelitian ini adalah deskriptif dengan desain penelitian cross secsional. Populasi dalam penelitian ini adalah seluruh ibu di Kelurahan Candibinangun Pakem Sleman tahun 2021 yang memiliki baduta usia 6-24 bulan. Sampel yang digunakan yaitu sebanyak 56 orang. Penelitian ini dilaksanakan pada bulan November sampai Desember 2021. Analisis data yang digunakan adalah analisis univariat.
Hasil : Sebagian besar responden di Kelurahan Candibinangun berusia 20-35 tahun sebanyak 36 orang (64,3%), berpendidikan menengah (SMA/MA/SMK/MAK) sebanyak 34 orang (60,8%), tidak bekerja sebanyak 45 orang (80,4%), ber paritas multipara sebanyak 41 orang (73,2%), memiliki tingkat pengetahuan baik sebanyak 33 orang (58,9%), dan memberikan ASI Eksklusif sebanyak 48 orang (85,7%).
Kesimpulan : Ibu baduta usia 6-24 bulan di Kelurahan Candibinangun Pakem Sleman tahun 2021 yang memberikan ASI Eksklusif sebagian besar berusia 20-35 tahun, berpendidikan menengah, tidak bekerja, berparitas multipara, dan memiliki tingkat pengetahuan baik.
Kata Kunci : Karakteristik, pengetahuan, ASI Eksklusi
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