bluuebunny/crossref_metadata_2025 huggingface dataset:
Respon Pertumbuhan dan Hasil Beberapa Varietas Tanaman Sawi Hijau (Brassica juncea L.) terhadap Pemberian Pupuk Organik Cair Air Cucian Beras
Authors: Dwi K. Krismunandar Asep , Santosa I Gusti Ngurah , Astawa I Nyoman Gede
Published: February 2025

Growth and Yield Response of Several Varieties of Caisim (Brassica juncea L.) to Application of Liquid Organic Fertilizer with Rice Washing Water. The study was conducted in the Green House of the Center for Supervision and Certification of Food Crops and Horticulture Seeds, Bali Province and in Agronomy and Horticulture Laboratory, Udayana University. This study was started from March 2021 to May 2021. The study aims to obtain the best variety and the accurate concentration of liquid organic fertilizer on several caisim varieties and to determine treatment interactions. The study was conducted using a factorial Completed Randomized Block Design with two factors. The first factor uses the caisim variety which consists of three varieties, namely SA 764, shinta and tosakan variety. The second factor is concentration of liquid organic fertilizer which consists of four levels, namely Control, 10, 20, and 30 ml/L water. Each treatment was repeated three times. The results showed that the interaction beetwen the caisim variety and the concentration of liquid organic fertilizer showed a very significant differences in leaf number. The caisim variety individually showed significant differences in plant dry weight and very significant differences in plant height and plant fresh height. The treatment of liquid organic fertilizer concentration showed very significant on plant height, leaf area, plant fresh weight and plant dry weight.
Uji Efektifitas Ekstrak Tanaman Sebagai Nematisida Nabati untuk Menekan Populasi Nematoda Puru Akar (Meloidogyne spp.) pada Tanaman Seledri (Apium graveolens L.)
Authors: Shaffila Diaz Mutiara , Singarsa I Dewa Putu , Sudarma I Made
Published: February 2025

Testing the Effectiviness of Plant Extracts as Botanical Nematicides to Suppress the Population of Root Knot Nematodes (Meloidogyne spp.) on Celery Plants (Apium graveolens L.). Root knot nematodes (Meloidogyne spp.) are one of nematodes that attack various types of important agricultural crops. This nematode is found on plant roots and can cause symptoms such as stunting, root knot, and wilting in plants. One effort to control nematodes is to use botanical nematicides. Based on this, research will be carried out to suppress the population of root knot nematodes (Meloidogyne spp.) using plant leaf extracts of Marigold (Tagetes spp.), soursop (Annona muricata L.), papaya (Carica papaya L.), neem (Azadirachta indica), and jatropha plant (Jatropha curcas L.). The research methods are: (1) Making plant leaf extracts, (2) Making solution of Meloidogyne spp., (3) Testing the ability of several plant leaf extracts in pots/polybag. The purpose of this study was to determine the plant leaf extracts were able to suppress the population of Meloidogyne spp. The results showed that the nematode population/300 g soil, Tagetes spp. extracts was the best in suppressed the population, 22,2 mesh (75,3%), Jatropha curcas L. 25,4 mesh (71,7%), Carica papaya L. 28,0 mesh (68,8%), Azadirachta indica 31,6 mesh (64,8%), dan Annona muricata L. 34,0 mesh (62,2%). In calculating the nematodes population/1 g of root, it is Tagetes spp. the best extract suppressed the population of root knot nematode, namely 21,2 mesh (69,5%), Jatropha curcas L. 24,0 mesh (65,5%), Carica papaya L 27,4 mesh (60,6%), Azadirachta indica 30,8 mesh (55,7%), dan Annona muricata L. 33,4 mesh (52,0%).
Pengaruh Dosis Urea terhadap Jerapan Ammonium dan Nitrat pada Biochar Sekam
Authors: Chandra Kartika Ferina , Kesumadewi A.A. Istri , Soniari Ni Nengah
Published: February 2025

Effect of Urea Dosage on Ammonium and Nitrate Absorption by Rice Husk Biochar. Biochar is a biological charcoal which is rich in carbon and functional groups, thus it capable to absorb nutrients including nitrate and soil ammonium which comes from ammonification and nitrification of urea. Activated rice husk biochar enriched with urea doses of 0:100, 50:50; 25:75 (percentage of biochar:urea; w/w) was tested for its ability to adsorb ammonium and nitrate through laboratory research. Each measurement was carried out weekly from 0-35 days with 3 replications. The results showed that the activated rice husk biochar able to absorb ammonium. Higher absorption was obtained in urea treatment with higher doses, namely 75 and 100% urea. A better incubation time to enrich rice husk biochar was 14 days for urea levels of 50 or 75%. The optimal ammonium uptake for the 50% urea + 50% rice husk biochar treatments were 489.83 mg.kg-1 and 482.80 mg.kg-1 for the 75% urea + 25% rice husk biochar treatment. The absorbed nitrate levels in the two treatments were 251.85 and 189.62 mg.kg-1 respectively. These findings can be a reference for determining the time needed to enrich rice husk biochar with urea to reduce the potential loss of nitrogen from urea hydrolysis. It is recommended to study activation materials that are more environmental-sound and determine the optimal proportions of urea and biochar in biochar.
Potensi Penambahan Sludge Minuman Ringan Berkarbonasi untuk Meningkatkan Mutu Kompos
Authors: Agustina I Komang Yudi , Arthagama I Dewa Made , Trigunasih Ni Made , Narka I Wayan , Sumarniasih Made Sri
Published: February 2025

Potential Addition of Carbonated Soft Drink Sludge to Improve Compost Quality. This research to aims knowing the dosage mix carbonated soft drink sludge in producing the best quality compost. This research was conducted from January to May 2021 in Tegak Village, Klungkung and at the Soil and Environment Laboratory, Faculty of Agriculture, Udayana University. The design used was a completely randomized design (CRD) with 6 formulation treatments and 4 replications. The treatments included: A (3 kg cow dung + 1 kg rice straw + 0% sludge), B (2,5 kg cow dung + 1,5 kg rice straw + 12,5% sludge), C (2 kg cow dung + 2 kg rice straw + 25 % sludge) D (1,5 kg cow dung + 2,5 kg rice straw + 37,5 % sludge), E (1 kg cow dung + 3 kg rice straw + 50% sludge) and F (0,5 kg cow dung + 3,5 kg rice straw + 62,5% sludge). The results of statistical analysis showed that the treatment tested had a very significant effect on organic C, total N, C/N ratio, P-available, pH and EC but had no significant effect on K-available and water content of the compost produced. The best compost quality was obtained in treatment C (C-organic 31,76%; total N; 1,60%; C/N ratio 19,90; P-available 0,06%; K-available 0,07%; pH 7,47; water content 24,01 %), followed by treatments F (C-organic 23,86%; total N 1,55%, C/N ratio 15,40; P-available 0,04 %; K-avaliable 0,07%; pH 7,68; water content 24,83%) and E (C-organic 26,58%; total N 1,57%; C/N ratio 16,93; P-available 0,05%; K-available 0,07%;pH 7,57; water content 23.36%).
Pengaruh Jenis Kemasan terhadap Mutu Benih Bunga Matahari (Helianthus annuus L.) pada Penyimpanan Tiga Bulan
Authors: Salsabilla Alya , Astiningsih Anak Agung Made , Mayun Ida Ayu
Published: February 2025

Effect of Packaging on Quality of Sunflower Seeds (Helianthus annuus L.) at Three Months Storage. This study aim to determine the effect of packaging on quality of sunflower seeds. This study used a completely randomized design with 6 treatments, namely sealed plastic bag (Kp), gunny sack (Kg), aluminium foil pouch (Ka), glass jar (Tk), plastic jar (Tp) and plastic sack (Kb) with 4 repetitions. The research was conducted at the Plant Breeding and Seed Technology Laboratory, Agronomy and Horticulture Laboratory and Soil Laboratory, Faculty of Agriculture, Udayana University from September 2022-April 2023. The results showed that the storage techniques for 3 months storage had an effect and aluminium foil pouch (Ka) was able to maintain the quality of sunflower seeds well compared to other storage packaging used in this research as indicated by the value of water content (7,38%), 100 seeds weight (6,88 g), electric conductivity (2,29 mmhos/cm), maximum growth potential (92,50%), germination (85%), simultaneous growth (80,83%) and vigor storability (81,67%).
Pengaruh Penambahan POC Ampas Teh terhadap Pertumbuhan dan Hasil tanaman pakcoy (Brassica rapa L.) Secara Hidroponik Sistem Sumbu
Authors: Butar Adril Persada Butar , Pradnyawathi Ni Luh Made , Wijana Gede
Published: February 2025

The Effect of Additioning Tea Waste LOF on Growth and Products of Pakcoy (Brassica rapa L.) Plants by Wick System Hydroponic. Pakcoy (Brassica rapa L.) is one of the vegetables that can be cultivated using a hydroponic system. The wick hydroponic system is one of the hydroponic techniques used in vegetable cultivation, involving the use of standing water in the installation and passive flow circulation. The nutrients commonly used in hydroponic cultivation are the AB Mix nutrient solution. However, the use of liquid organic fertilizer (LOF) in hydroponic vegetable cultivation is an important consideration to reduce the use of inorganic fertilizers. The research objective is to determine the growth response of pakcoy cultivation with the addition of tea waste LOF, which contributes to the growth and yield of pakcoy plants. This study utilized a Completely Randomized Design (CRD) with six levels, namely 0 ml/L, 2 ml/L, 4 ml/L, 6 ml/L, 8 ml/L, and 10 ml/L, each with four replications. The research was conducted in the Experimental Greenhouse and Agronomy and Horticulture Laboratory, Faculty of Agriculture Udayana University from February to May 2023. The treatment of 10 ml/L was found to be the best concentration for the addition of tea waste LOF in promoting the growth and yield of pakcoy plants in the wick hydroponic system. The results of the regression analysis for fresh canopy weight and oven dry canopy weight have not revealed an optimal concentration. This is due to the presence of a positive linear relationship with the concentration of tea waste LOF, indicating that both weights will increase with an increase in concentration.
Analisis Fitokimia dan Aktivitas Antioksidan Daun Kopi Arabika (Coffea arbica) Asal Desa Catur dan Kopi Robusta (Coffea canephora) Asal Desa Petang
Authors: Novayolla Alsha Nurftatmelia , Wirawan I Gede Putu , Wijaya I Nyoman
Published: February 2025

Phytochemical Content Identification and Antioxidant Activity Test of Arabica Coffee Leaves (Coffea arabica) in the Catur Village and Robusta Coffee Leaves (Coffea canephora) in the Petang Village. Coffee is considered one of valuable crops commodity, and its cultivation generates waste in the form of coffee leaves. Indeed, it is necessary to make use of this waste for the better Environment, in this case, researchers took the sample of arabica leaves in Catur village and the sample of robusta leaves in Petang village. Researchers conducted a study to identify compounds and determine the antioxidant activity of arabica coffee leaves (Coffea arabica) and robusta coffee leaves (Coffea canephora). The researchers employed GC-MS and for phytochemical analysis and the DPPH method to evaluate antioxidant activity. The results revealed that the viscous extract of both arabica and robusta coffee leaves contained Caffeine as the most prominent compound. Caffeine is known for its stimulating effect on the central nervous system and anti-inflammatory. In the viscous extract of arabica coffee leaves contained 48 substances and the viscous extract of robusta coffee leaves contained 9 substances were identified with a qual >90. The IC50 value for the viscous extract of arabica coffee leaves was measured at 91,837 ppm, indicating a strong-class antioxidant activity. In contrast, the IC50 value for the viscous extract of robusta coffee leaves was 120,972 ppm, representing a medium-class antioxidant activity.
Analisis Kerusakan Tanah pada Lahan Sawah Berbasis Sistem Informasi Geografis di Kecamatan Kuta Utara Kabupaten Badung
Authors: Girsang Giyo Brem Dana , Trigunasih Ni Made , Arthagama I Dewa Made
Published: February 2025

Analysis of Soil Degradation in Rice Fields Based on Geographic Information System in North Kuta Subdistrict, Badung Regency. North Kuta district is one of the regions in the Badung district where a portion of the land is utilized as wilderness. The land productivity in North Kuta district is susceptible to degradation due to inconsistent land processing with conservation principles and the high transfer functions of the land. The research aims to assess the potential for land degradation, determine the status of land degradation, identify the distribution of soil degradation, and propose directions for treating land degradation in the wilderness areas of North Kuta district. The research employs a comparative descriptive method. By overlaying land-use maps, slope maps, and land type maps using geographic information systems, five homogeneous land units were identified. The observed land use consists of plains with field observations encompassing surface rocks and solum depth. Laboratory analysis of soil samples was conducted to determine weight contents, total porosity, texture, permeability, pH, electrical conductivity, and microbial count. The determination of degradation status is based on predefined criteria for land degradation. The research results indicate one class of potential soil degradation, specifically the potential for mild soil degradation. The potential for mild degradation is observed in Tibubeneng Village, Kerobokan Village, Kelod Village, Canggu Village, Kaja Village, and Dalung Village. The degradation status in the research area is mild, with porosity being a limiting factor in Changgu Village, Kerobokan, Kelod Village, and Dalung. Recommendations for improving the wilderness in the research area include providing organic material and implementing soil processing.
Critical Analysis of Tax Audit Process: Evaluative Study at DGT Regional Office of South Jakarta II
Authors: Arif Khoerul , Rosid Arifin
Published: February 2025

A tax audit constitutes a primary business process within the framework of the DGT. While the efficacy of tax audits in augmenting tax revenue is evident, their concomitant effect of escalating tax disputes in the tax court is equally salient. The objective of this study is to evaluate the tax audit process at DGT. The evaluation employs criteria from the Organization for Economic Co-Operation and Development (OECD), including accuracy, efficiency, objectivity, transparency, fairness, completeness, defensibility, and consistency. The research method employed is qualitative, with a case study approach. The data were collected through surveys, document analysis, and interviews. The research focuses on the DGT Regional Office of South Jakarta II. The research encompasses a specific audit type, namely a field audit conducted by functional tax auditors, spanning the period from 2021 to 2023. The results demonstrated that a portion of the tax audit process has been conducted in alignment with OECD criteria. However, there is room for improvement in audit processes, particularly regarding the identification of taxpayer non-compliance. Furthermore, the audit process can be conducted in accordance with the criteria if the taxpayer is cooperative.
Keywords: Tax Audit; Evaluation; OECD.
Karakteristik Eksekutif : Pengaruh Konservatisme Akuntansi, Kesulitan Keuangan, Harga Transfer terhadap Tax Avoidance
Authors: Honorris Prasetyo , Trisnawati Estralita , Sriwati Sriwati
Published: February 2025

The purpose of this study is to investigate the role of executive characteristics as a moderating variable   in   the   relationship   between accounting conservatism, financial distress, and transfer pricing with tax avoidance. Secondary data used in this study were obtained from the financial statements of companies engaged in the Basic Industry and Chemical manufacturing industry listed on the Indonesia Stock Exchange for the period 2019-2023. The analysis used in this study are moderated regression analysis, for the period 2019-2023. The results showed that accounting conservatism and transfer pricing don’t effect on tax avoidance, while the financial distress has a negative effect on tax avoidance. Moreover, executive characteristics unable moderate relationship between accounting conservatism and transfer pricing with tax avoidance, while the executive characteristics able positively moderate relationship between financial distress and tax avoidance. 
Keywords: Tax Avoidance; Conservatisme Accounting; Financial Distress; Transfer Pricing, Executive Characteristics.
Mitigating Inventory Losses in Palm Oil Plantations: An Internal Control Analysis of PT XYZ
Authors: Bandanaira Des Daffa , Harahap Siti Nurwahyuningsih
Published: February 2025

This study aims to evaluate the internal control over supporting inventory at PT XYZ a palm oil plantation. Inventory is one of the important factors in production processes, without sufficient inventory a production cannot run optimally. However, Improperly controlled inventory can lead to losses from damaged goods that become unusable in palm oil production. Using qualitative research with a case study approach, this research conducted a literature study and interviews with relevant stakeholders to find out the causes of the loss of supporting inventory and provide recommendations on these findings. Results of this study indicate that company needs to including supporting inventory as a component in conducting risk assessment, increasing coordination between departments, using electronic systems to replace manual processes and making SOPs for risks that are currently not mitigated to avoid inventory losses in the form of damage or expiration.  Keywords: Internal Control; Supporting Inventories; Obsolescence; Palm Oil.
QRIS Adoption as a Cashless Transaction: A Case Study of Meatball Seller in Makassar City
Authors: Awaliah Andi Urfia , Una Bachrudin K. , Septianingsih Cesilia Arum , Ratnasari Putri
Published: February 2025

The previously free QRIS adoption  now incurs fee of 0.3% for small businesses and 0.7% for medium and large businesses, as determined by Bank Indonesia. This phenomenon has sparked debates and divided opinions among meatball traders in Makassar City. As a metropolitan city in Eastern Indonesia, Makassar is the city with the largest population of MSMEs compared to other cities in Eastern Indonesia. Despite the Trade Department’s efforts to promote QRIS, many meatball traders in Makassar city have not adopted it. This research aims to analyze the perceptions of meatball traders regarding their interest in implementing cashless through adopting QRIS as a potential for expanding sales and reducing manual errors in cash calculations. This qualitative research involved informants (16 buyers and 20 meatball sellers), in research data analysis techniques using the help of NVivo software. The research results found that QRIS adoption provides various conveniences, security and expands customer reach as well as increases efficiency in the cashless business transaction process.  Keywords: QRIS Adoption; Cashless; Meatball Seller; Makassar City
Financial Distress dan Leverage pada Pengungkapan Sustainability Report
Authors: Narayani Putu Riska , Dewi Luh Gede Krisna
Published: February 2025

The research aims to empirically prove the influence of financial distress and leverage on sustainability report disclosure with media visibility as a control variable. Non-financial companies listed on the Indonesia Stock Exchange from 2018 to 2022 were chosen as the population for this study. Sample of 415 observations was selected using nonprobability sampling method with purposive sampling technique. Data in this research were analyzed using panel data regression analysis technique with Eviews 12. The research results indicate that financial distress has a negative effect on sustainability report disclosure. Leverage does not have an influence on sustainability report disclosure. Media visibility has a positive influence on sustainability report disclosure and needs to be maintained as a control variable.
Keywords: Financial Distress; Leverage; Sustainability Report Disclosure; Media Visibility.
How Capital Investment and Integrated Reporting Shape Firm Value in Consumer Cyclicals
Authors: Angelita Rosalina , Saputra Dian
Published: February 2025

Firm value reflects performance and competitiveness, which are the main concerns for investors, especially in the consumer cyclicals sector which is sensitive to economic cycles. Inconsistencies in previous research regarding the effect of working capital management and capital intensity on firm value requires further study. This study uses panel data from 83 companies selected by purposive sampling during the 2021-2023 period. The analysis employs a moderation regression method using EViews software. The results show that capital intensity has a significant positive effect on firm value, while working capital management has no significant effect. Integrated reporting strengthens the relationship between capital intensity and firm value, but doesn’t moderate the relationship between working capital management and firm value. These findings highlight the importance of investment in fixed assets and reporting transparency to increase firm value. This study provides insights for managers on leveraging integrated reporting in creating sustainable firm value. Keywords: Working Capital Management; Capital Intensity; Firm Value; Integrated Reporting; Consumer cyclicals
Analisis Dampak Kurangnya Faktor Komunikasi terhadap Terjadinya Temuan Berulang pada Inspektorat Daerah XYZ
Authors: Fadhila Lyra Raisa
Published: February 2025

The occurrence of recurring findings indicates that the audit conducted by the Inspectorate in the previous period did not produce results. Quality audit results can encourage Auditee to improve their weaknesses. There are several factors that cause repeated findings and one of them is from communication factor. This study aims to reveal how communication factors can cause repeated findings in the Inspectorate XYZ. This study uses communication theory to answer the research problem. This study uses several instruments to collect data which are survey, interviews and documentation. The data analysis technique used in this study is thematic analysis. The results of the study indicate that there is a weakness that result in recurring findings in the Inspectorate XYZ, which is in the follow-up monitoring process. The implications of this study is a useful information for the Inspectorate and the Local Government to take preventive actions that can prevent the occurrence of recurring findings from year to year. Thus, it will enhance the audits quality and provide benefits to the Local government. Keywords: Regional Inspectorate; Repeated Findngs; Communication; Communication Theory
Determinasi Struktur Kepemilikan Dan Komite Audit Pada Persistensi Laba Perusahaan Perbankan Tahun 2019-2023
Authors: Ramadhan Muhammad Abshar Noer , Wibowo Agus Satrya , Setiawan Ricky Yunisar
Published: February 2025

OJK acknowledges that several banks have reduced their profit targets for 2024 due to single-digit profit growth in the first semester of 2024. This makes banking profits in 2024 will not be as high as the previous year. This study aims to analyze how the impact of ownership structure consisting of managerial ownership, institutional ownership, and ownership concentration, as well as the impact of the audit committee on the earnings persistence of banking companies in 2019-2023 to fill the gap from the different findings of previous studies. This study uses multiple linear regression analysis with the Common Effect Model (CEM) in the EViews 12 application. This study found that partially managerial ownership has a significant negative impact on earnings persistence, institutional ownership has no significant impact on earnings persistence, and ownership concentration and audit committee have a significant positive impact on earnings persistence. Finally, it is also found that simultaneously the ownership structure and audit committee have an impact on earnings persistence. Keywords: Ownership Structure; Audit Committee; Earnings Persistence.
Pengaruh Family Ownership dan Likuiditas pada Agresivitas Pajak dengan Corporate Governance sebagai Variabel Pemoderasi
Authors: Puspadewi Putu Nanda , Supadmi Ni Luh
Published: February 2025

This study aims to obtain empirical evidence regarding the effect of family ownership and liquidity on tax aggressiveness with corporate governance as a moderating variable. The sample of this study amounted to 20 companies listed on the Indonesia Stock Exchange (IDX) in 2019-2021. The analysis technique used is Moderated Regression Analysis (MRA). The results of this study indicate that family ownership has a negative effect on tax aggressiveness and liquidity has no effect on tax aggressiveness. This study also shows that corporate governance is able to strengthen the effect of family ownership on tax aggressiveness but cannot moderate the effect of liquidity on tax aggressiveness. Keywords: Tax aggressiveness; Family Ownership; Liquidity; Corporate Governance
Pengaruh Thin Capitalization, Tax Haven Country Utilization, dan Political Connection terhadap Agresivitas Pajak
Authors: Yuliasari Rahmahilah , Rifan Dinda Fali , Selvina Mia
Published: February 2025

This study aims to analyze the influence of thin capitalization, tax haven country utilization, and political connection on tax aggressiveness. This research is conducted on manufacturing companies in the consumer goods industry sector listed on the Indonesian Sharia Stock Index (ISSI) for the 2019-2023 period using data in the form of secondary data. The sample selection uses a nonprobability sampling method with a purposive sampling technique, there are 12 companies with 60 observations are obtained. Data analysis uses multiple linear regression analysis with SPSS software. The results of this study show that thin capitalization and tax haven country utilization have no effect on tax aggressiveness, while political connection has a positive effect on tax aggressiveness.  Keywords: Thin Capitalization; Tax Haven Country Utilization; Political Connection; Tax Aggressiveness.
Influence of Accounting Policies on Financial Distress: The Moderating Role of Corporate Governance
Authors: Fany Aulia Rezy , Wahidahwati Wahidahwati , Fidiana Fidiana
Published: February 2025

This study investigates the impact of investment policy (IOS), funding policy (LEV), and operational policy (TATO) on financial distress, with good corporate governance (GCG) as a moderating variable. The research employs a quantitative approach, focusing on manufacturing firms listed on the Indonesia Stock Exchange (IDX) from 2018 to 2022. The sample includes 935 companies, with financial data represented by ratios such as CAPBVA, DAR, TATO, and GCG. Logistic regression analysis is used to evaluate the relationships. The findings reveal that both funding policy and operational policy significantly influence financial distress, whereas investment policy does not exhibit a significant effect. Furthermore, the study shows that GCG moderates the relationship between LEV and financial distress. However, GCG does not moderate the relationships between investment policy or operational policy and financial distress. These results underscore the nuanced role of corporate governance in mitigating financial distress, depending on the specific financial policies under consideration.Keywords: Financial Distress; Investment Policy; Funding Policy; Operating Policy; Good Corporate Governance.
Determinan Pengelolaan Keuangan UKM di Kecamatan Aikmel Kabupaten Lombok Timur
Authors: Zaen Zaenuri Ahmad , Sulkiah Sulkiah
Published: February 2025

The purpose of this study was to analyze the effect of the influence of organizational commitment, accounting information systems, HR competencies, and marketing digitalization on the financial management of UKM in Aikmal District, East Lombok Regency. The research method used is a survey method with a questionnaire to respondents, namely UKM in the Aikmel District of East Lombok. The data analysis used is to use the help of the Statistical Program for Social Sciences (SPSS) for Windows program, namely SPSS 23. The results of this study indicate that organizational commitment affects financial management, accounting information systems have no effect on financial management, human resource competencies affect financial management, and marketing Determinantdigitalization affects financial management. The novelty of this research shows that the study of the role of marketing digitalization in UKM financial management is new because there has been no previous research that specifically explains the effect of marketing digitalization on UKM financial management.
Keywords: Organizational commitment; accounting information systems; HR competencies, Marketing Digitalization; UKM Financial Management.
Pengaruh Perbandingan Tepung Talas Beneng (Xanthosoma undipesh K. Koch) dan Tepung Kacang Merah (Phaseolus vulgaris L.) terhadap Karakteristik Flakes
Authors: Cahyaningtyas I Gusti Ayu Putu Prabawati , Putra I Nengah Kencana , Wiadnyani Anak Agung Istri Sri
Published: February 2025

Flakes are a convenient instant cereal that is typically served with the addition of milk, providing a nutritional boost. Traditionally, flakes on the market are made from wheat and corn. However, there has been a recent development in producing flakes using local food ingredients such as tubers and nuts. This study focuses on utilizing beneng taro and red beans in making flakes, aiming to promote local food utilization and enhance the characteristics and nutritional value of the product. The research seeks to investigate the impact of the ratio of beneng taro flour to red bean flour on various characteristics of flakes and to determine the optimal ratio for achieving the best flake characteristics. The research design employed in this study was a Completely Randomized Design (CRD) with five treatment levels: ratios of beneng taro flour to red bean flour at 90:10, 80:20, 70:30, 60:40, and 50:50. Each treatment was replicated three times, resulting in a total of 15 experimental units. Data obtained from the experiments were subjected to variance analysis, and if a significant effect was observed, the Duncan Multiple Range Test (DMRT) was performed. The research findings indicated that the ratio of beneng taro flour to red bean flour significantly influenced various characteristics of flakes, including water content, ash content, fat content, protein content, carbohydrate content, crude fiber content, crunchy resistance in milk, and texture parameters such as hardness. Additionally, it had a significant impact on hedonic characteristics, specifically color, aroma, taste, and overall acceptability. The most favorable treatment identified was a ratio of 60% beneng taro flour to 40% red bean flour, meeting specific criteria: water content 2.29%, ash content 3.64%, fat content 9.73%, protein content 12.73%, carbohydrate content 71.62%, crude fiber content 3.96%, hardness 20.69N, crisp resistance in milk 4.27 minutes, and favorable hedonic ratings for color, aroma, texture, taste, and overall acceptability.
Keywords: Flakes, beneng taro flour, red bean flour
Pengaruh Penambahan Gelatin terhadap Karakteristik Marshmallow Bunga Telang (Clitoria Ternatea L.)
Authors: Sorena Tanita Abigail , Wisaniyasa Ni Wayan , Putra I Gede Arie Mahendra
Published: February 2025

This study aimed to determine the effect of gelatin addition on the characteristics of butterfly pea marshmallows, as well as to determine the right addition of gelatin to produced butterfly pea marshmallows with the best characteristics. The experimental design used in this study was a completely randomized design with gelatin addition treatments consisting 5 levels (4 percent, 5 percent, 6 percent, 7 percent, and 8 percent) of the total ingredients. All treatments were repeated 3 times to obtain 15 experimental units. The data obtained were analyzed by analysis of variance and if the treatment had the significance effect to the observation variables, then continued with Duncan's Multiple Range Test. The observed variables included water content, ash content, antioxidant activity, total anthocyanins, hedonic (color, aroma, taste, texture and overall acceptance) and scoring (texture). The results showed the addition of 7 percent gelatin produced butterfly pea marshmallows with the best characteristics, such as water content of 23.35 percent, ash content of 0.089 percent, antioxidant activity of 56.68 percent, total anthocyanins 0.0406mg/100g, color (slightly liked), aroma (neutral), taste (liked), texture (liked) with chewy texture scoring test criteria, and overall acceptance was liked.

Keywords: marshmallow, gelatin, butterfly pea
Karakteristik Permen Karamel Susu Rendah Sukrosa Dengan Penambahan Isomalt Sebagai Bahan Pemanis
Authors: Weluz Georgiana Patricia , Pratiwi I Desak Putu Kartika , Putra I Gede Arie Mahendra
Published: February 2025

Milk caramel candy is a soft candy made from milk and sugar. Using alternative sweeteners such as isomalt as a substitute for sucrose is expected to reduce the total sugar of milk caramel candy This study aimed to determine the effect of the sucrose and isomalt ratio on the characteristics of milk caramel candy, and to determine the right ratio of sucrose and isomalt to produce milk caramel candy with the best characteristics. A completely randomized design was employed with 6 treatments of sucrose and isomalt ratio: 100:0, 80:20, 60:40, 40:60, 20:80 dan 0:100. Parameters observed were moisture content, ash content, total sugar, reducing sugar content, hedonic (color, texture, taste, and overall acceptance), and stickiness intensity, hardness intensity, and sweetness intensity. The treatments affected moisture content, ash content, total sugar, reducing sugar content, as well as color, texture, taste, stickiness, hardness and sweetness. Milk caramel candy with a ratio of 40 percent sucrose and 60 percent isomalt has the best characteristics, with a moisture content of 6.55 percent, ash content of 1.37 percent, total sugar of 59.41 percent, reducing sugar content of 11.15 percent. In terms of sensory acceptance, the color was rated as slightly liked, the texture as liked, the taste as liked, and the overall acceptance as slightly liked. Increasing the isomalt proportion in the formulation effectively reduced the total sugar and reducing sugar content of the milk caramel candy. This study highlights an innovative approach to substituting sucrose in caramel candy production.
Keywords: isomalt, low sugar, milk caramel candy, sucrose
Studi Higiene dan Sanitasi Lawar Bali Melalui Analisis Cemaran Escherichia Coli Dan Staphylococcus Aureus di Obyek Wisata Sangeh
Authors: Mahatmananda Ida Bagus Gede , Darmayanti Luh Putu Trisna , Nocianitri Komang Ayu
Published: February 2025

Lawar is a traditional Balinese food made from minced meat, vegetables and Balinese spices. Meat is a raw material that has high water and protein content so it is susceptible to contamination by Escherichia coli and Staphylococcus aureus. This research aims to determine the hygiene and sanitation of traders who sell Lawar and determine the contamination of E. coli and S. aureus in Lawar sold at the Sangeh Tourism Destination Area. This research used a descriptive design presented in table form with sampling using survey techniques and total sampling. The results of this study are presented in the data tables and analyzed descriptively. Parameters observed were total microbes, Coliform, E. coli, and S. aureus. The results showed that 100% of Lawar did not meet the total microbial requirements for processed meat with heat treatment (< 1 x 106 colonies/g), 100% of Lawar was positive with Coliforms, 25% Lawar had met the requirements of E. coli in processed meat with heat treatment (< 1 x 101 colonies/g), and 50% Lawar had met the requirements for S. aureus in processed meat with heat treatment (< 1 x 104 colonies/g). Sanitary practices at Lawar seller restaurants in the Sangeh Tourist Attraction Area 100% of producers buying raw materials at local markets, 87.5% of raw materials are processed immediately, 12.5% ??of raw materials are not used immediately, 75% of producers process the raw materials of Lawar in the morning and 25% on the evening before the sale, 100% of traders took Lawar without using gloves, the seller's cleanliness and personal hygiene were not good.
Keywords: Lawar, E. coli, S. aureus, hygiene and sanitation
Karakteristik Enkapsulat Ekstrak Etanol Kulit Kopi Robusta (Coffea canephora) dengan Perbandingan Maltodekstrin dan Gum Arab
Authors: Rahayu Desak Made Ayu Gayatri , Yusasrini Ni Luh Ari , Puspawati Gusti Ayu Kadek Diah
Published: February 2025

Extracts from robusta coffee skin (Coffea canephora) contain antioxidant compounds such as phenols, flavonoids, beta-carotene, anthocyanins, and vitamin C. Because viscous extracts have limitations in application, further processing is required to convert them into powder using encapsulation technology. Maltodextrin is often used as a coating agent in encapsulation, but due to its low emulsifying properties, its combination with gum arabic is used to create a stable emulsion. The aim of this research is to determine how variations in the ratio between maltodextrin and gum arabic affect the encapsulation characteristics of Robusta coffee husk ethanol extract, as well as to determine the appropriate ratio to produce encapsulation with the best characteristics. This research used a Completely Randomized Design (CRD) with one factor, namely variations in the ratio of maltodextrin (M) and gum arabic (G), with a ratio of (10:0), (9:1), (7:3), (5:5 ), (3:7), and (1:9). Data analysis was carried out using analysis of variance, followed by Duncan's Multiple Range Test to determine significant differences between treatments. The results showed that the ratio of maltodextrin and gum arabic had a significant effect (P < 0.05) on yield, water content, solubility, total phenols, total flavonoids, antioxidant activity and encapsulation efficiency.The treatment (1:9) produced encapsulated robusta coffee skin ethanol extract with the best characteristics, namely with the criteria of yield 77.28%, moisture content 5.53%, solubility 93.06%, total phenols 99.16 mg GAE/g, total flavonoids 59.71 mg QE/g, antioxidant activity 81,25%, IC50 value 15.84 ppm, encapsulation efficiency 71,22%, and irregular particle shape, smoother and slightly hollow.
Keywords: Coffee skin, encapsulation, gum Arabic, maltodextrin
Pengaruh Konsentrasi Sukrosa terhadap Karakteristik Wine Jeruk Siam Kintamani (Citrus nobilis L.)
Authors: Febian Gilbert , Wisaniyasa Ni Wayan , Puspawati Ni Nyoman
Published: February 2025

Kintamani Siamese oranges are one of Bali’s local fruits. There is a problem during harvest season, namely the price of oranges falls due to oversupply. To solve the problem, it is necessary to utilize kintamani Siamese oranges into a product to extend their shelf life and increase their economic value. One way to utilize it is to make wine. However, Siamese kintamani orange lacks natural sugar in it. Therefore, an external source of sugar is needed and sucrose is a sugar source that is commonly used in winemaking. This research aims to determine the effect of sucrose concentration on the characteristics of Kintamani Siamese orange wine and the right concentration of sucrose to produce kintamani Siamese orange wine with the best characteristics. The research conducted with completely randomized design with factor of sucrose concentration that consisting of five concentration levels namely: 10, 15, 20, 25, 30% (w/v). The treatment repeated three times resulting 15 experimental units. The data were analysed by Analysis of Variance (ANOVA) and the treatment that showed effect was observed by Duncan’s Multiple Range Test (DMRT). The results showed that sucrose concentration had effect on ethanol content, total acid, total dissolved solids, color, taste, overall acceptability, and obtained negative results in the methanol content test. Kintamani Siamese orange wine with sucrose concentration of 15% produced the best kintamani Siamese orange wine with an ethanol content of 10,54%, methanol content was not detected, total dissolved solids of 8,47°brix and total acid of 1,10% and obtained a color that liked by the panel, aroma somewhat liked, taste is neutral, and overall acceptability is somewhat liked.
Keywords: Kintamani Siamese orange, wine, sucrose, characteristics
Perbandingan Tepung Kedelai (Glicine max L. Merril) dan Tepung Hanjeli (Coixolacryma jobioL.) terhadap Karakteristik Snack Bar
Authors: Serafialy Serafialy , Wiadnyani Anak Agung Istri Sri , Sugitha I Made
Published: February 2025

Snack bars are solid foods in the form of bars (bars) made from several ingredients such asicereals, nuts or dried fruit mixed with a binder. Until now, snack bars on the market are made from imported raw materials such as wheat and soybeans. Several studies had been conducted using soybeans as a protein source combined with local food ingredients. One of the local foodstuffs with high nutritional value that has not been widely used is hanjeli which is rich in calcium. Thisiresearch aimed to determine the effect of theiratio of soy flour and hanjeli flour on the characteristics of snack bars and to find out the right ratio of soy flour and hanjeli flour to produce a snack bar with the besticharacteristics. This research used the Completely Randomized Design (CRD) method with a comparison treatment of soy flour and hanjeli flour with 6 levels, namely 100:0, 90:10, 80:20, 70:30, 60:40, and 50:50. The treatmentiwasirepeated 3 times to obtain 18 experimental units. The dataiobtained was analyzediusing variance and if the treatment had a significant effect, it was continued with the Duncan Multiple Range Test. The results showedithat the comparison of soybean flour and hanjeli flour had aisignificantieffect (P<0,05) on water content, ash, protein, fat, carbohydrates, crude fiber, texture, sensory properties, color, texture and overall acceptability, but had no significant effect. (P>0.05) on the sensory properties of aroma and taste. The 50:50 ratio treatment produces snack bars with the best characteristics, namely with a water content of 27,77%, ash content of 1,77%, protein content of 15,19%, fat content of 12,55%, carbohydrate content of 43,06%, crude fiber 4,15%, calcium content 581,70 mg/100g, texture 14,93N, color rather like, aroma like, texture rather like, taste like and overall acceptability rather like.
Keywords: snack bar, hanjeli flour, soybean flour, calcium
Pengaruh Perbandingan Daun Cemcem (Spondiaz Pinnata (L.F) Kurz) dengan Bubuk Stevia (Stevia Rebaudiana Bertoni) terhadap Karakteristik Teh Celup Herbal
Authors: Adnyani Ida Ayu Nyoman Dewi , Puspawati I Gusti Ayu Kadek Diah , Putra I Gede Ari Mahendra
Published: February 2025

Cemcem leaves (Spondias Pinnata (L.f) Kurz) is one of the medicinal plants rich in bioactive compounds and serves as a raw material for loloh cemcem a traditional Balinese beverage. While cemcem leaves can be processed into herbal tea, they have a somewhat acidic taste, which makes them less popular among consumers. To address this, the addition of food ingredients is necessary, and one such ingredient is stevia powder. Stevia powder can impart sweetness when added to food products but in specific concentrations. The research is intended investigate the effect of the cemcem leaf-to-stevia powder ratio on the characteristics of herbal tea bags and determine the perfrom ratio for the best herbal tea characteristics. The study follows a Completely Randomized Design (CRD) with repeated treatments of cemcem leaves and stevia powder. The research data are analyzed using Analysis of Variance (ANOVA), followed by Duncan’s Multiple Range Test (DMRT) if significant treatment effects are observed. The results indicated that the cemcem leaf-to-stevia powder ratio significantly affects ash content, moisture content, water-extractable solids, total phenols, antioxidant activity, total soluble solids (TSS), total acidity, and sensory characteristics evaluated through hedonic tests (color, taste, aroma, and overall acceptance) and scoring for color and taste. The best herbal tea is obtained with a cemcem leaf-to-stevia powder ratio of 50%:50%, resulting in characteristics such as moisture content: (6.93%), ash content (9.48%), water-extractable solids (36.18%), total phenols contect (38.66 mg GAE/g), antioxidant activity (88.53%), total soluble solids (0.20°Brix), total acidity (7.91%), yellowish-brown color, a sweet taste, aroma and overall acceptance were liked.
Keywords: cemcem leaves, stevia powder, herbal teabag characteristics
Karakteristik Bubuk Penyedap Over-Fermented Tempeh Dengan Perlakuan Lama Fermentasi
Authors: Nirmalasari Putu Linda Ratna , Indri Hapsari Arihantana Ni Made , Sugitha I Made
Published: February 2025

Soybean tempeh is one of the original Indonesian foods that is best known and liked by the general public. Making soybean tempeh is done by fermenting soybeans with the help of fungi for 2 days. The longer the tempeh fermentation time will affect the physical and chemical quality of the tempeh. Tempeh in this condition is called over-fermented tempeh. Over-fermented tempeh can be used as an alternative flavoring due to its high amino acid content, especially glutamic acid. The fermentation time for tempeh is directly proportional to the levels of glutamate acids produced so it can produce an umami taste. The flavors contained in over-fermented tempeh can be developed into preparations such as cooking spices. The purpose of this research is to determine the optimal tempeh fermentation duration for producing flavoring powder with optimal features, as well as the impact of fermentation time on the properties of flavoring powder derived from over-fermented tempeh. In this study, lengthy fermentation treatments 48, 72, 96, 120, and 144 hours were utilized in a fully randomized design. To create 15 experimental units, the procedure was carried out three times. Variance analysis was used to assess the data, and the Duncan Multiple Range Test was used to determine if the therapy had a true impact. The study's findings demonstrated that while fermentation time had no discernible impact on the value of water content or the value of liking flavor and texture, it did have a substantial impact on the value of protein content, glutamic acid, color, scent, and overall acceptability. Over-fermented tempeh flavoring powder with the greatest qualities was created by a lengthy 144-hour fermentation process. Its water content was 6,15%; protein 41,73%; glutamic acid 73.58%, and its color, fragrance, taste, texture, and general acceptance were all rather positive.
Keywords: fermentation time, flavored powder, over-fermented tempeh, tempeh