Category: Repository

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Pengaruh Kepemilikan Manajerial, Kepemilikan Institusional, Growth Opportunities, dan Profitabilitas terhadap Konservatisme Akuntansi

This study aims to determine the influence of managerial ownership, institutional ownership, growth
opportunities, and profitability of accounting conservatism. The research object used is a state-owned corporation
listed in IDX in 2012-2018 which compiled 7 samples of companies with a period of 7 years, with the result that the
data processed is 49 data. This research uses the method of explanation research. The tools used to determine the
influence between variables is SPSS version 23 year 2019. The results indicate that institutional ownership and
growth opportunities significantly influence on accounting conservatism, while managerial and profitability have no
significant influence on accounting conservatism. Simultaneously all of the variables significantly influence on
accounting conservatism. The independent variables of this study 48.2% can described the value of accounting
conservatism, while 51.8% were described by other variables not included in this study. The function of institutional
institutions which is monitoring of management’s tendency to do earning management is not well implemented and
there is a probability of institutional institutions to participate in doing earning management. Therefore,
monitoring by other parties such as BPK, OJK, IDX, and MENKEU should be more emphasized. The corporation
should be more aware of the growth opportunities aspect because the corporation will have a quality profit from the
application of accounting conservatism and the corporation will more advanced than the investment proceeds.

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Canvas Model Business as an Innovation of Teaching Factory Learning

This research was an attempt to design and enhance the Canvas Model Business of
nine blocks in one canvas within teaching factory based learning innovation at the
Fashion Department of 27 Public Vocational High School, Jakarta. The research
method used qualitative and quantitative methods. The qualitative method, data
collection was conducted within a SWOT analysis. This research was conducted in
27 Public Vocational High School, Jakarta, with the respondents were 82 students.
The quantitative method with in the matrices of Internal Factor Evaluation (IFE)
and External Factor Evaluation (EFE). The result of this research that implementation of the Canvas Model Business: (1) Customer Relationships in strategy 1 was
valued of 0.34, was “Increasing product marketing through print and electronic
media”; (2) Key Partnership in strategy 2 was valued of 0.31, for “Offering products
and having cooperation with several textile producers in Jakarta and outside Jakarta
“; (3) Value Propositions in strategy 3 was valued of 0.31, namely “Assuring and
improving product quality and adding variant to fashion”; (4) Customer Segment
in the strategy 4 was valued of 0.29, entitled “The Development of Out-of-School
Fashion Sales”; and (5) Channel on strategy 5 which was valued of 0.27, “Utilizing
occasional fashion events to meet market demand”.

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Pembuatan Nutrisi dan Penyuluhan Penyakit Hipertensi pada Anggota PKK Delima Jakarta Timur

Menurut data SUDINKES DKI Jakarta tahun 2016 menunjukkan bahwa kotamadya Jakarta Timur memiliki
jumlah populasi yang hipertensi lebih banyak dibandingkan dengan daerah lainnnya yaitu sebanyak 98422
orang. Konsumsi buah dan sayuran segar akan memberikan banyak manfaat bagi tubuh kita, bukan saja
rasanya yang enak tapi buah dan sayur kaya akan antioksidan yang bermanfaat untuk mencegah terjadinya
stres oksidatif dan bisa menjadi salah satu upaya dalam mencegah dan mengobati hipertensi. Berbagai buah
dan sayuran banyak yang telah diteliti memberikan khasiat antihipertensi. Pada pengabdian masyarakat ini
kami mengadakan Pelatihan pembuatan nutrisi dan penyuluhan penyakit hipertensi pada anggota PKK RT.
014 Perumnas Klender Jakarta Timur. Buah-buahan dan sayur-sayuran yang kami gunakan adalah belimbing,
semangka, lemon, seledri dan mentimun.

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The Best Extraction Methods of Wet and Dry Papaja (Carica papaja L.) Seed as Anthelmintics Effect on Ascardia galli

Papaya seed in previous research is known has an effect of anthelmintic on Ascardia
galli, but the effect of papaya seed just by traditional method i.e. boiling in water. To get
the effective extraction methods, it still needs to be done many kinds of extraction methods
of papaya seed, to know which one is the best. Methods of extraction in this research were
maceration, soxhletation, and ultrasonic digestion. We used two kinds of papaya seed: wet
and dry, using solvent: water, 70% ethanol, and n-hexane. Data of anthelmintic activity
were percentage of worm death, LD50, and relative potential to pyrantel pamoate as positive
control. The result showed that the best extraction method of papaya seed which had
highest in vitro effect on Ascardia galli worm was maceration method with 70% ethanol as
solvent of wet papaja seed. It killed 60% of worm with LD50 9.36 mg and its relative
potential is 0.66 times pyrantel pamoate.

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Parameter Fisikokimia Dan Penetapan Kadar Scopoletin Pada Ekstrak Etanol 70 % Buah Mengkudu (Morinda citrifolia L.) dengan Perbandingan Daerah Tempat Tumbuh

Ekstrak buah mengkudu (Morinda Citrifolia L.) memilki banyak kandungan kimia salah satunya Scopoletin. Namun perbedaan letak geografis suatu
tanaman dapat mengakibatkan terjadinya variasi kandungan metabolit dari suatu tanaman. Tujuan penelitian ini untuk mengetahui parameter fisikokimia
pada ekstrak etanol 70% buah mengkudu (Morinda Citrifolia L.) dan untuk mengetahui apakah perbedaan daerah tumbuh dapat berpengaruh pada kadar
scopoletin pada ekstrak etanol 70% buah mengkudu. Hasil pengujian didapat ekstrak yang berasal dari purwakarta, sari larut air 26,0793 % , sari larut
etanol 11,6825 %, kadar abu 1,6517%, kadar abu tidak larut asam 0,3075%, kadar air 11,3014% sedangkan yang berasal dari bogor, sari larut air
42,4098%, sari larut etanol 22,2071%, kadar abu 1,0536%, kadar abu tidak larut asam 0,1001%, kadar air 8,0825%.Pengujian Kadar scopoletin
dilakukan dengan metode KLT-Densitometri. KLT menggunakan Fase diam silika gel GF254 dan fase gerak eter: toluen: asam asetat 10% (58:45:0,8).
Kadar scopoletin rata-rata daerah Purwakarta adalah 1,4895% dan untuk daerah Bogor adalah 2,4505%. Berdasarkan hasil penelitian mutu ekstrak yang
lebih baik adalah buah mengkudu yang berasal dari daerah Bogor dengan nilai parameter non spesifik lebih rendah dan nilai parameter spesifik lebih
tinggi.

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Development the Technique for the Preparation and Characterization of Reconstructed Human Epidermis (RHE)

Reconstructed Human Epidermis (RHE) is an artificial epidermis
made in such a way that it resembles human skin, and can be used for the
identification of irritant chemicals, especially for cosmetic and topical medicinal
products. Currently the new RHE is produced by European and American
countries, whose skin physiology is very different from Indonesia. Based on
this, the Center for Research on Drugs and Food, NADFC of Republic of
Indonesia took the initiative to develop the reconstruction of keratinocyte,
melanocytes and fibroblasts cells into RHE adapted to the anatomical and
physiological functions of the skin of Indonesians. RHE is made from an epidermal
layer composed of keratinocyte and melanocytes cells that are reconstructed
with a dermis layer composed of fibroblast and collagen cells.
Keratinocyte, melanocytes and fibroblasts cells are cultured on suitable mediums
by adding a suitable growth medium. To find out that RHE has been
successfully reconstructed, measured percentage of cell life, made histology
preparation to see the existence of cell nucleus, and conducted Immunohistochemical
examination to see existence of integration (bond) between antigen.
From the research results can be seen that keratinocyte cells grown on culture
medium Keratinocyte SFM (IX) with rEGF supplements; melanocyte cells
grown on Melanocyte 254 culture medium with HMGS supplementation; and
fibroblast cells grown on Fibroblast M 106 culture medium with LSGS supplementation.
The percentage of epidermal cell life grew well in the planting of
10 � 104 cells /mL keratinocytes and 0.25 � 104 cells /mL of melanocyte cells
and survived until the 11th day with live cell percentage of 93.45%. In making
preparation for histology with HE staining, there is a cell life in RHE tissue.
Used Immunohistochemical (IHC) examination using cytokeratin 10 antibody
marker to view physiological function of epidermal tissue.

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Uji Larvasida Ekstrak n-heksan Daun Zodia (Evodia suaveolens Scheff.) Terhadap Dua Vektor Larva Nyamuk Aedes albopictus dan Culex spp

Insektisida nabati dapat digunakan untuk mengendalikan dan mencegah penyakit yang disebabkan oleh nyamuk. Salah satu alternatif bahan insektisida
nabati adalah daun zodia (Evodia suaveolens Scheff.) yang telah dikenal sebagai tanaman pengusir nyamuk. Penelitian ini bertujuan untuk mengetahui
efek larvasida dan nilai LC50 dari ekstrak daun zodia terhadap larva nyamuk Aedes albopictus dan Culex spp. Penelitian ini menggunakan ekstrak nheksan
daun zodia dengan variasi konsentrasi 10 ppm; 31,62 ppm; 99,98 ppm; 316,13 ppm; 1000 ppm dan kontrol. Metode yang digunakan adalah
metode bioassay yang telah distandarisasi oleh WHO (2005). Data hasil penelitian dianalisis menggunakan uji probit. Hasil penelitian menunjukkan
bahwa kematian 50% larva nyamuk Aedes albopictus dan Culex spp. (LC50-24 jam) adalah 106,036 ppm dan 116,9110 ppm. Berdasarkan hasil uji probit
nilai LC50 masuk ke dalam rentang 100-149 ppm maka dapat disimpulkan bahwa ekstrak n-heksan daun zodia termasuk ke dalam golongan larvasida
dengan tingkat toksisitas moderat tinggi.

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Determinants of e-cigarette use among a sample of high school students in Jakarta, Indonesia

Objectives
The aim of this study was to determine the predisposing, enabling and reinforcing factors associated with electronic cigarette (ecigarette) use among high school students in Jakarta, Indonesia.
Methods
This cross-sectional study took place in eight high schools in Jakarta, Indonesia. A total of 767 students were recruited by multistage
cluster random sampling. Bivariate and multivariate statistical analyses were employed to determine the associations between sociodemographic, predisposing, reinforcing and enabling factors and e-cigarette use.
Results
Respondents were 54.1% male and the mean age was 16 years old [standard deviation (SD): 1.02]. In this sample, 32.2% of students (n
= 247) had ever used e-cigarettes and 11.8% of students were e-cigarette users (n = 90). Several measured factors were positively
associated with e-cigarette use, including: current smoking of conventional cigarettes [odds ratio (OR): 2.06]; perception that e-cigarettes
are less addictive than conventional cigarettes (OR: 1.98); perception that e-cigarettes do not cause cancer (OR: 2.38); parental
acceptance of e-cigarette use (OR: 3.80); and having enough money to buy e-cigarettes (OR: 3.24). The only variable found that was
negatively associated with e-cigarette use was teacher’s use of e-cigarettes (OR: 0.34).
Conclusions
This study found that student social influences, perceptions about and accessibility to e-cigarettes were significantly positively
associated with e-cigarette use among high school students in Jakarta, Indonesia. This study highlights the importance of educating
students, their parents and teachers regarding safety and potential health hazards of using e-cigarettes. Efforts to implement and
enforce youth access restrictions on e-cigarettes in Indonesia are crucial to preventing further uptake of these products.

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Biotechnology in Veterinary Medicine

In various areas of medicine biotechnology is consider as already established approach, but to revolutionize veterinary
practice with the potential in veterinary medicine field it has only begun to emerge. For animal breeding and veterinary medicine
it has proposed new dimensions with the continuous growth of modern biotechnology. To discard any possible genetic disorder i t
ultimately permits to consequently and detect through genome analysis of important breeding species. It can also detect more
reliably and easily the infectious diseases. With improved productivity and health it opens the possibility to generate animals with
the production of transgenic livestock and it introduced a less time taking program of breeding.