Saiful Saiful - Academia.edu (original) (raw)
Papers by Saiful Saiful
JURNAL FAIRNESS
This research aimed to determine the effect of management ownership to the informativeness of acc... more This research aimed to determine the effect of management ownership to the informativeness of accounting earnings, with the quality of audit as moderating. The sample consisted of 110 firms (non-financial) listed at Indonesia Stock Exchange from 2012 - 2014 by using a purposive sampling method. The theory in this research is signalling theory. And proxy of the informativeness of accounting earnings is earnings response coefficient (ERC).The results of this research showed the effect of management ownership didn’t negative to the informativeness of accounting earnings. Then, the quality of audit (dummy variable) found moderating the effect of management ownership to the informativeness of accounting earnings.
JURNAL FAIRNESS
This study aimed is find an empirical evidence about the influence of working capital ratios and ... more This study aimed is find an empirical evidence about the influence of working capital ratios and cash flow on profitability. Working capital ratios is proxied by the cash conversion cycle, current ratio, quick ratio, inventory turnover, accounts receivable turnover, turnover of debt and working capital turnover. Meanwhile cash flows dan profitability measured by change in cash flows and return on investment (ROI) respectively.Based on purposive sampling, 67 manufacturing companies were selected as a sample of this study for three years observation.This study found that the cash conversion cycle and quick ratio negatively influence on profitability. Incontrast, this study also found that current ratio positively influence on profitability. This study could not find the influence of inventory turnover, accounts receivable turnover, turnover of debt, working capital turnover, and operating cash flow on profitability.
This study aimed to analyze mathematical creative thinking skills in problem-solving in terms of ... more This study aimed to analyze mathematical creative thinking skills in problem-solving in terms of the adversity quotient. This research is a qualitative descriptive study. It was conducted on 23 third-semester students of Tarbiyah Faculty at Ibrahimy University. The data were collected using a questionnaire, test, interviews, and documentation. The questionnaire was used to determine the Adversity Quotient scale. The test is to measure the students' mathematical creative thinking ability. The test results were used to divide the students into three groups based on their ability level. Two students were selected from each group to be interviewed. Data analysis was induction and data reduction theory. The results of the Adversity Quotient scale questionnaire showed that there were 6 students (26%) with the quitter type, 14 students (61%) with the camper type, and 3 students (13%) with the climber type. The test results showed that there were 8 students (35%) with high abilities, 11...
Polymers
Polymeric materials are used for personal protective equipment (PPE), which is mandatory for clin... more Polymeric materials are used for personal protective equipment (PPE), which is mandatory for clinicians to use when handling coronavirus disease 2019 (COVID-19) patients. The development of diagnostic tools and vaccines for severe acute respiratory syndrome coronavirus 2 (SARS-CoV-2) is also dependent on polymer technology. This current report aims to provide readers with the trend of polymer research regarding the COVID-19 pandemic, by employing bibliometric analysis. A literature search on the Scopus database (31 January 2022) was carried out using predetermined terms. Using Scopus database features, the publications were filtered based on the year of publication (2020–2022), types of articles (original research and review), and language (English). The metadata were extracted in a CSV (.csv) file, to be later used in VOSviewer software. The data were presented in a table, graph, and network visualization. As many as 512 publications were included, consisting of 66.4% original rese...
Jurnal Pengabdian Masyarakat Bumi Raflesia
Tujuan pelaksanaan pengabdian ini ialah menyampaikan pengetahuan dan keterampilan bagi pengelola ... more Tujuan pelaksanaan pengabdian ini ialah menyampaikan pengetahuan dan keterampilan bagi pengelola BUMDES Desa Rindu Hati Kecamatan Taba Penanjung Kabupaten Bengkulu Tengah dalam mengolah manajemen keuangan BUMDES.Kegiatan ini dilaksanakan dalam rangka membantu menyelesaikan permasalahan bagi pengelola BUMDES dalam melaksanakan manajemen bisnisnya.Sebelum kegiatan pengabdian berlangsung dilakukan diskusi terlebih dahulu dengan perangkat desa Rindu Hati terkait dengan permasalahan yang dihadapi oleh pengelola BUMDES yang dituangkan dalam bentuk materi pelatihan yang diselenggarakan oleh Dosen Magister Akuntansi Fakultas Ekonomi dan Bisnis Universitas Bengkulu. Bentuk kegiatan pengabdian ini yaitu pelatihan berbagai materi terkait dengan permasalahan yang ada di BUMDES yaitu Manajemen Keuangan BUMDES yang dihadiri oleh 50 pengelola BUMDES. Dalam pelaksanaan materi pelatihan, disisipkan praktek bagaimana cara memimpin, memasarkan, membuat kerjasama dan praktek pembukuan laporan keuangan....
Water
The concentration of arsenic in water, sediment, and resident hair in the Ie Seu’um geothermal ma... more The concentration of arsenic in water, sediment, and resident hair in the Ie Seu’um geothermal manifestation area has been analyzed using the Atomic Graphite Furnace Atomic Absorption Spectrophotometry (GF-AAS) method. Sediment and hair samples were prepared by wet digestion using an acid solution. The measurement results were validated by linearity, Limit of Detection (LoD), Limit of Quantification (LoQ), Relative Standard Deviation (%RSD), and %Recovery. The validation test showed that this method is very linear, sensitive, accurate, and precise with a correlation coefficient of 0.9999, LoD of 0.009 μg/L, LoQ of 0.027 μg/L, recovery values of 89.117–101.027% for hair samples and 88.337–105.175% for sediment samples, and RSD of 1.067%. The sample test results showed that the hot springs contained the highest arsenic with levels of 166.73 ± 0.0081 μg/L (IS1). In comparison, the water samples with the lowest arsenic levels were in the rivers that had not been in direct contact with t...
Accounting and Finance Review (AFR) Vol. 4 (1) Jan-Mar 2019
Objective - This study aims to examine the relationship between audit committee effectiveness on ... more Objective - This study aims to examine the relationship between audit committee effectiveness on Audit Report Lag (ARL), and the moderating effect of audit quality on the relationship between audit committee effectiveness and ARL. Methodology/Technique - 109 non-financial Indonesian listed companies are examined from 2012 to 2016. The data is analysed using multivariate regression analysis. Findings - The results show that audit committee effectiveness negatively affects ARL. This indicates that an effective audit committee can accelerate the delivery of audit reports. The results on the interaction between audit committee effectiveness and audit quality also negatively affects ARL. These results indicate that audit quality strengthens the influence of audit committees on the timeliness of financial reporting by reducing audit report lag. Novelty - The results show that there is a relationship of substitution between audit committee effectiveness and audit quality (Big-4) on ARL. The...
Indonesian Journal of Chemistry
The polyurethane membrane is used as a separator either by filtration or adsorption, and this pro... more The polyurethane membrane is used as a separator either by filtration or adsorption, and this process is significantly affected by its strength and physical condition. We synthesized polyurethane membranes using red seaweed with Gracilaria sp as a hydroxyl source. The Box-Behnken Design of the Response Surface Methodology (RSM) using Software Design Expert Version 10.0.3.0 with three factors (TRL, TDI, and Glycerin). The F-value of 0.42 suggests that the membrane is less fit, while the P-value of 75.10% indicates that the quadratic design model is suitable for data analysis of physical characteristics. The optimal physical characteristics were obtained at a composition of 0.233 g TRL, 2.675 g TDI, and 0.254 g glycerin with a physical point of 6.5 (strong and elastic). Optimal polyurethane membrane has good thermal and mechanical properties at temperatures of Tg 58 °C, Tm 322 °C, and Td 534 °C, as well as stress and nominal strain values of 69.3 MPa and 5.74%. Polyurethane membrane s...
Penelitian ini bertujuan: Memberikan bukti mengenai pengaruh ekuitas liabilitas komposisi asset p... more Penelitian ini bertujuan: Memberikan bukti mengenai pengaruh ekuitas liabilitas komposisi asset perbankan syariah di Indonesia dan Malaysia; (3) Memberikan bukti perbedaan komposisi antara bank syariah besar dan bank syariah kecil. Penelitian diambil dari laporan keuangan Bank Syariah dari tahun 2012-2016. Metode pengambilan sampel yang digunakan adalah non-probability sampling, sebanyak 27 bank.Dengan populasi perbankan syariah Indonesia diBank Indonesia berjumlah 11 bank, dan perbankan syariah Malaysia yang terdaftar di Bank Central Malaysia berjumlah 16 bank. Metode analisis data menggunakan analisis deskriptif dan analisis korelasi kanonikal. Hasil penelitian menunjukkan bahwa : (1) komposisi hutang berhubungan secara signifikan terhadap komposisi asset pada bank syariah. Jenis akun asset yang dipengaruhi oleh hutang (liabilitas) adalah: (a) Akun Mudharaba Investment dipengaruhi secara signifikan oleh Other liabilities; (b) Akun Sukuk Investment dipengaruhi secara signifikan oleh Mudharaba Payable; (c) Akun Qard Investment dipengaruhi secara signifikan oleh Mudharaba Payable dan Other liabilities; (d) Akun Securites bank Syariah dipengaruhi secara signifikan oleh Customer Account, Mudharaba Payable dan other liabilities; (e) Akun Other asset dipengaruhi secara signifikan oleh Customer Account. (2) Komposisi ekuitas tidak berpengaruh signifikan terhadap komposisi bank syariah berdasarkan akunakun asset. Total equity juga tidak berpengaruh pada akun-akun asset bank syariah besar maupun bank syariah kecil dan (3) Rata-rata bank syariah ukuran besar memiliki komposisi asset yang lebih besar dibandingkan dengan bank syariah ukuran kecil. Perbedaan komposisi asset tersebut terjadi pada akun Mudharaba Investment (MUD), Qard Investment (QARD), Securities (SEC) dan Other Assets (OA). Selanjutnya, komposisi pendanaan (hutang dan modal) terlihat bahwa bank syariah ukuran besar memiliki komposisi customer account yang lebih besar dibandingkan dengan bank syariah berukuran kecil. Akun kedua yang terjadi perbedaan adalah Murabaha Payable. Keywords: Asset, Liability, Managemen
Membranes, 2021
The development of membrane technology is rapidly increasing due to its numerous advantages, incl... more The development of membrane technology is rapidly increasing due to its numerous advantages, including its ease of use, chemical resistant properties, reduced energy consumption, and limited need for chemical additives. Polyurethane membranes (PUM) are a particular type of membrane filter, synthesized using natural organic materials containing hydroxy (-OH) groups, which can be used for water filtration, e.g., ammonia removal. Red seaweed (Rhodophyta) has specific molecules which could be used for PUM. This study aimed to ascertain PUM synthesis from red seaweed biomass (PUM-RSB) by using toluene diisocyanate via the phase inversion method. Red seaweed biomass with a particle size of 777.3 nm was used as starting material containing abundant hydroxy groups visible in the FTIR spectrum. The PUM-RSB produced was elastic, dry, and sturdy. Thermal analysis of the membrane showed that the initial high degradation temperature was 290.71 °C, while the residue from the thermogravimetric ana...
Novi Reandy Sasmita 12.00 Mixed matrixmembrane (MMM) adsorbers systems function as short and wide... more Novi Reandy Sasmita 12.00 Mixed matrixmembrane (MMM) adsorbers systems function as short and wide chromatographic columns in which the adsorptive packing consists of one or more micro-porous membranes. This study reports the use of membrane adsorbers for glycerol capturing and removing in crude biodiesel. The MMM are prepared by a wet phase inversion method. Magnesol were incorporated as active sites in the membrane. Matrix support of the membrane was prepared from chitosan.The optimum compositions of the adsorptive membranes were 3 % chitosan, 15% DMF and 60% loading adsorbent. The porosity of these membranes was 34 % and swelling degree was 52 %. The membrane clean water flux was 225 Lm-2h-1 at a trans-membrane pressure of 2.5 bar. The adsorptive membrane has been demonstrated to reduce the concentration of total glycerol in crude biodiesel. The amount of glycerol in biodiesel can be reduced 69.93 % in 60 minute which is agreed to value of SNI quality standards. The membrane adsor...
This objective of the research is to know the different effects of plyometric training method wit... more This objective of the research is to know the different effects of plyometric training method with interval training method and active-passive recovery and the explosive power of leg muscles towards the speed running. The experiment was conducted on all male-student Physical Education Program of FKIP Haluoleo University, year of school 2011/2012, who has graduated from athletics subject. The sample was taken are 56 students by using purposive sampling technique, and with 2x2x2 factorial design. The main instrument on the veracity of speed running technique was designed by the researcher while the instrument on the explosive power of leg muscles was the power test taken from Margaria Kalamen Test. Based on the result of this research : The speed running is the better by using plyometric training method with active recovery on the explosive power of good leg muscles group, while explosive power poor leg muscles group is is better by using interval training method with active recovery .
Abstrak: Penelitian ini bertujuan untuk menghasilkan performance assessment berbasis inkuiri terb... more Abstrak: Penelitian ini bertujuan untuk menghasilkan performance assessment berbasis inkuiri terbimbing untuk mengukur keterampilan argumentasi siswa. Penelitian ini merupakan penelitian pengembangan dengan model 4-D (Four D Models) yang terdiri atas tahap define, design, develop, dan disseminate. Penelitian dilakukan sampai pada tahap develop diantaranya uji validasi ahli, uji coba terbatas dan uji coba lapangan. Subjek penelitian dilakukan pada kelas XI ditiga SMA yang terdapat di kota Bandar Lampung dengan jumlah siswa sebanyak 75 siswa. Instrumen performance assessment yang layak, valid, dan reliabel untuk mengukur keterampilan argumentasi. Performance assessment dapat diukur dengan soal berupa pilihan jamak beralasan, serta instrumen yang dikembangkan menurut pendapat guru mempunyai rata-rata skor 3,38 dengan kategori sangat baik untuk aspek kesesuaian, rata-rata skor 3,33 dengan kategori sangat baik untuk aspek kemudahan dan rata-rata skor 3,44 dengan kategori sangat baik untu...
Agency Theory menjelaskan konflik kepentingan antara principals dan agents. Principals dan agents... more Agency Theory menjelaskan konflik kepentingan antara principals dan agents. Principals dan agents sama-sama mempunyai kepentingan yang berbeda dalam perusahaan. Konflik kepentingan tersebut dapat diminimalkan dengan mekanisme Corporate Governance. Penerapan mekanisme yang tersistem dalam perusahaan diharapkan dapat memantau seluruh kebijakan yang diambil perusahaan dalam meningkatkan nilai perusahaan. Penelitian ini bertujuan untuk menguji pengaruh corporate governance terhadap nilai perusahaan non keuangan. Mekanisme corporate governance dalam penelitian ini adalah mekanisme corporate governance internal meliputi dewan komisaris, dewan komisaris independen, komite audit dan komite audit dengan latar belakang akuntansi. Sampel dalam penelitian ini adalah perusahaan non keuangan yang terdaftar du Bursa Efek Indonesia dan tercatat dalam indeks SRI-KEHATI periode pengamatan tahun 2010-2012 dengan teknik pengambilan sampel menggunakan purposive sampling method dan perusahaan yang dijadi...
Silica particles had been successfully separated and extracted from rice husk by using solution o... more Silica particles had been successfully separated and extracted from rice husk by using solution of sodium hydroxides (NaOH) as solvent and were characterized with SEM-EDX. The data SEM-EDX showed that the extracted component of the rice husk contained 79,55% (w/w) of silica as the primary component. In order to understand the adsorption capacity of silica in removing free fatty acids (FFA) which were recognized as the contaminants in biodiesel., the profile of time dependence and silica amount in the adsorption process had been investigated in this study. The results indicated that the adsorption process showed optimum condition at 30 minutes with the free fatty acids (about 90,64%) of adsorption). Moreover, the adsorption capacity of silica to those impurities contaminated in biodiesel was proportional to the amount of adsorbent used in the experiment. Finally, biodiesel with less FFA was produced, and the FFA residues remained in the biodiesel were 0,58 mg/g.
International Journal of Supply Chain Management, 2019
The purpose of this study is to investigate the differences of firm performance between Islamic a... more The purpose of this study is to investigate the differences of firm performance between Islamic and non Islamic companies. Further, this study also examine the influence of the board size, independence board and enterprise risk management (ERM) on firm performance. The sample in this study is non-financial companies listed on the Indonesia Stock Exchange with the period 2011-2015, with a total of 95 Islamic and 858 non-Islamic companies. The results of this study shows that there is significant different the performance of Islamic and non Islamic companies. The performance of Islamic companies are higher than non-Islamic companies. Further, this study found that board size has no effect on the market performance of those companies. independence board has a negative effect on the market performance of the companies. enterprise risk management positively affects the firm performance for both Islamic and non-Islamic companies.
 The existence of Religious Education is regulated in Minister of Religion Decree No.1 of 2001 ... more  The existence of Religious Education is regulated in Minister of Religion Decree No.1 of 2001 which aims as an effort to develop Islamic education in Indonesia. Religious education aims to educate students become a generation of qualified and noble Muslims. It intends to train students mentally and spiritually so they have detailed and comprehensive knowledge of the Islamic religion. Religious education carried out at formal and non-formal institutions is an effort to develop Islamic education in Indonesia which is guided by the fundamental values contained in the Qur'an and Hadith. In addition, it is also as a controller of the current globalization that is so fast. Religious education is divided into three levels, namely (a) Diniyah Awaliyah education is for MI/ SD level education. (b) Diniyah Wustha education is for MTS / SMP level education. (c) Diniyah ‘Ulya education is for MA / SMA level education. The formal religious education curriculum includes: Civics, Bahasa, M...
Rapid developments in biotechnology increase the demand to separate biomolecules using mild proce... more Rapid developments in biotechnology increase the demand to separate biomolecules using mild process conditions. The separation of lysozyme by mixed matrix membrane adsorbers was studied. MP500, a strong anion exchange resin is incorporated as adsorbent into an EVAL polymeric matrix. The membranes in this study are prepared by immersion precipitation out of a DMSO solution containing 14% EVAL. All membranes contain 65% resin based on dry solids. The morphology of the membranes are characterized using scanning electron microscopy. Dynamic adsorption capacities of lysozyme onto mixed matrix membrane adsorbers are measured. The dynamic lysozyme adsorption capacity at 10% break through is determined as 43 mg lysozyme/g membrane.
Aceh International Journal of Science and Technology, 2021
This paper proposed adsorbent development by synthesizing polyurethane foam (PUF) using a simple ... more This paper proposed adsorbent development by synthesizing polyurethane foam (PUF) using a simple method, mixing polyol with isocyanate and adding fillers of bentonite and magnetite to the PUF matrix. The study's main objective was to produce a PUF-based adsorbent with high reactivity to remove Hg2+ in wastewater. This bentonite and magnetite filler-modified polyurethane foam (BMPUF) adsorbent was fixed in a bed column for the adsorption of mercury (II) ions from an aqueous solution. The effect of initial Hg2+ concentration on the removal rate and the effect of contact time on adsorption efficiency was investigated. Langmuir, Freundlich, and BET non-linear models were taken into account to determine the best adsorption isotherm fitting and obtain adsorption capacity, intensity, and pore volume. As a result, it followed the non-linear Freundlich model, and the average adsorption capacity and intensity were 0.466 mg/g and 0.923, respectively. The average BET-based pore volume obtai...
Jurnal Natural, 2016
Polyurethane membrane made from Rubber Seed Oil has been produced within this research. Rubber se... more Polyurethane membrane made from Rubber Seed Oil has been produced within this research. Rubber seed oil has the hydroxyl number of 40,33 mg/g and the iodine number of 154,05 g/g which can be used as resource clusters; -OH, in order to make polyurethane. Rubber seed oil can react with hexamethylene-1.6-diisocyanate (HDMI) as another resource cluster, which is -NCO. The production of polyurethane membrane is done by variating the composition of rubber seed oil and HDMI, with the variations of 5:1; 5:3; 5:4; 5:5 dan 5:7 (v/w) and the polymrization temperature of 90-100°C and the curring temperature of 165-170°C. The optimal polyurethane membrane is produced on the composition of 5:4 v/w which is homogenous, dry, quite elastic and is yellowish brown in colour. The IR results showed that there were urethan bonds formed (N-H on ν = 3300-3400 cm-1) and the TGA results from polyurethane membrane showed that there were two decompositions on 394,5oC dan 458,6oC.
JURNAL FAIRNESS
This research aimed to determine the effect of management ownership to the informativeness of acc... more This research aimed to determine the effect of management ownership to the informativeness of accounting earnings, with the quality of audit as moderating. The sample consisted of 110 firms (non-financial) listed at Indonesia Stock Exchange from 2012 - 2014 by using a purposive sampling method. The theory in this research is signalling theory. And proxy of the informativeness of accounting earnings is earnings response coefficient (ERC).The results of this research showed the effect of management ownership didn’t negative to the informativeness of accounting earnings. Then, the quality of audit (dummy variable) found moderating the effect of management ownership to the informativeness of accounting earnings.
JURNAL FAIRNESS
This study aimed is find an empirical evidence about the influence of working capital ratios and ... more This study aimed is find an empirical evidence about the influence of working capital ratios and cash flow on profitability. Working capital ratios is proxied by the cash conversion cycle, current ratio, quick ratio, inventory turnover, accounts receivable turnover, turnover of debt and working capital turnover. Meanwhile cash flows dan profitability measured by change in cash flows and return on investment (ROI) respectively.Based on purposive sampling, 67 manufacturing companies were selected as a sample of this study for three years observation.This study found that the cash conversion cycle and quick ratio negatively influence on profitability. Incontrast, this study also found that current ratio positively influence on profitability. This study could not find the influence of inventory turnover, accounts receivable turnover, turnover of debt, working capital turnover, and operating cash flow on profitability.
This study aimed to analyze mathematical creative thinking skills in problem-solving in terms of ... more This study aimed to analyze mathematical creative thinking skills in problem-solving in terms of the adversity quotient. This research is a qualitative descriptive study. It was conducted on 23 third-semester students of Tarbiyah Faculty at Ibrahimy University. The data were collected using a questionnaire, test, interviews, and documentation. The questionnaire was used to determine the Adversity Quotient scale. The test is to measure the students' mathematical creative thinking ability. The test results were used to divide the students into three groups based on their ability level. Two students were selected from each group to be interviewed. Data analysis was induction and data reduction theory. The results of the Adversity Quotient scale questionnaire showed that there were 6 students (26%) with the quitter type, 14 students (61%) with the camper type, and 3 students (13%) with the climber type. The test results showed that there were 8 students (35%) with high abilities, 11...
Polymers
Polymeric materials are used for personal protective equipment (PPE), which is mandatory for clin... more Polymeric materials are used for personal protective equipment (PPE), which is mandatory for clinicians to use when handling coronavirus disease 2019 (COVID-19) patients. The development of diagnostic tools and vaccines for severe acute respiratory syndrome coronavirus 2 (SARS-CoV-2) is also dependent on polymer technology. This current report aims to provide readers with the trend of polymer research regarding the COVID-19 pandemic, by employing bibliometric analysis. A literature search on the Scopus database (31 January 2022) was carried out using predetermined terms. Using Scopus database features, the publications were filtered based on the year of publication (2020–2022), types of articles (original research and review), and language (English). The metadata were extracted in a CSV (.csv) file, to be later used in VOSviewer software. The data were presented in a table, graph, and network visualization. As many as 512 publications were included, consisting of 66.4% original rese...
Jurnal Pengabdian Masyarakat Bumi Raflesia
Tujuan pelaksanaan pengabdian ini ialah menyampaikan pengetahuan dan keterampilan bagi pengelola ... more Tujuan pelaksanaan pengabdian ini ialah menyampaikan pengetahuan dan keterampilan bagi pengelola BUMDES Desa Rindu Hati Kecamatan Taba Penanjung Kabupaten Bengkulu Tengah dalam mengolah manajemen keuangan BUMDES.Kegiatan ini dilaksanakan dalam rangka membantu menyelesaikan permasalahan bagi pengelola BUMDES dalam melaksanakan manajemen bisnisnya.Sebelum kegiatan pengabdian berlangsung dilakukan diskusi terlebih dahulu dengan perangkat desa Rindu Hati terkait dengan permasalahan yang dihadapi oleh pengelola BUMDES yang dituangkan dalam bentuk materi pelatihan yang diselenggarakan oleh Dosen Magister Akuntansi Fakultas Ekonomi dan Bisnis Universitas Bengkulu. Bentuk kegiatan pengabdian ini yaitu pelatihan berbagai materi terkait dengan permasalahan yang ada di BUMDES yaitu Manajemen Keuangan BUMDES yang dihadiri oleh 50 pengelola BUMDES. Dalam pelaksanaan materi pelatihan, disisipkan praktek bagaimana cara memimpin, memasarkan, membuat kerjasama dan praktek pembukuan laporan keuangan....
Water
The concentration of arsenic in water, sediment, and resident hair in the Ie Seu’um geothermal ma... more The concentration of arsenic in water, sediment, and resident hair in the Ie Seu’um geothermal manifestation area has been analyzed using the Atomic Graphite Furnace Atomic Absorption Spectrophotometry (GF-AAS) method. Sediment and hair samples were prepared by wet digestion using an acid solution. The measurement results were validated by linearity, Limit of Detection (LoD), Limit of Quantification (LoQ), Relative Standard Deviation (%RSD), and %Recovery. The validation test showed that this method is very linear, sensitive, accurate, and precise with a correlation coefficient of 0.9999, LoD of 0.009 μg/L, LoQ of 0.027 μg/L, recovery values of 89.117–101.027% for hair samples and 88.337–105.175% for sediment samples, and RSD of 1.067%. The sample test results showed that the hot springs contained the highest arsenic with levels of 166.73 ± 0.0081 μg/L (IS1). In comparison, the water samples with the lowest arsenic levels were in the rivers that had not been in direct contact with t...
Accounting and Finance Review (AFR) Vol. 4 (1) Jan-Mar 2019
Objective - This study aims to examine the relationship between audit committee effectiveness on ... more Objective - This study aims to examine the relationship between audit committee effectiveness on Audit Report Lag (ARL), and the moderating effect of audit quality on the relationship between audit committee effectiveness and ARL. Methodology/Technique - 109 non-financial Indonesian listed companies are examined from 2012 to 2016. The data is analysed using multivariate regression analysis. Findings - The results show that audit committee effectiveness negatively affects ARL. This indicates that an effective audit committee can accelerate the delivery of audit reports. The results on the interaction between audit committee effectiveness and audit quality also negatively affects ARL. These results indicate that audit quality strengthens the influence of audit committees on the timeliness of financial reporting by reducing audit report lag. Novelty - The results show that there is a relationship of substitution between audit committee effectiveness and audit quality (Big-4) on ARL. The...
Indonesian Journal of Chemistry
The polyurethane membrane is used as a separator either by filtration or adsorption, and this pro... more The polyurethane membrane is used as a separator either by filtration or adsorption, and this process is significantly affected by its strength and physical condition. We synthesized polyurethane membranes using red seaweed with Gracilaria sp as a hydroxyl source. The Box-Behnken Design of the Response Surface Methodology (RSM) using Software Design Expert Version 10.0.3.0 with three factors (TRL, TDI, and Glycerin). The F-value of 0.42 suggests that the membrane is less fit, while the P-value of 75.10% indicates that the quadratic design model is suitable for data analysis of physical characteristics. The optimal physical characteristics were obtained at a composition of 0.233 g TRL, 2.675 g TDI, and 0.254 g glycerin with a physical point of 6.5 (strong and elastic). Optimal polyurethane membrane has good thermal and mechanical properties at temperatures of Tg 58 °C, Tm 322 °C, and Td 534 °C, as well as stress and nominal strain values of 69.3 MPa and 5.74%. Polyurethane membrane s...
Penelitian ini bertujuan: Memberikan bukti mengenai pengaruh ekuitas liabilitas komposisi asset p... more Penelitian ini bertujuan: Memberikan bukti mengenai pengaruh ekuitas liabilitas komposisi asset perbankan syariah di Indonesia dan Malaysia; (3) Memberikan bukti perbedaan komposisi antara bank syariah besar dan bank syariah kecil. Penelitian diambil dari laporan keuangan Bank Syariah dari tahun 2012-2016. Metode pengambilan sampel yang digunakan adalah non-probability sampling, sebanyak 27 bank.Dengan populasi perbankan syariah Indonesia diBank Indonesia berjumlah 11 bank, dan perbankan syariah Malaysia yang terdaftar di Bank Central Malaysia berjumlah 16 bank. Metode analisis data menggunakan analisis deskriptif dan analisis korelasi kanonikal. Hasil penelitian menunjukkan bahwa : (1) komposisi hutang berhubungan secara signifikan terhadap komposisi asset pada bank syariah. Jenis akun asset yang dipengaruhi oleh hutang (liabilitas) adalah: (a) Akun Mudharaba Investment dipengaruhi secara signifikan oleh Other liabilities; (b) Akun Sukuk Investment dipengaruhi secara signifikan oleh Mudharaba Payable; (c) Akun Qard Investment dipengaruhi secara signifikan oleh Mudharaba Payable dan Other liabilities; (d) Akun Securites bank Syariah dipengaruhi secara signifikan oleh Customer Account, Mudharaba Payable dan other liabilities; (e) Akun Other asset dipengaruhi secara signifikan oleh Customer Account. (2) Komposisi ekuitas tidak berpengaruh signifikan terhadap komposisi bank syariah berdasarkan akunakun asset. Total equity juga tidak berpengaruh pada akun-akun asset bank syariah besar maupun bank syariah kecil dan (3) Rata-rata bank syariah ukuran besar memiliki komposisi asset yang lebih besar dibandingkan dengan bank syariah ukuran kecil. Perbedaan komposisi asset tersebut terjadi pada akun Mudharaba Investment (MUD), Qard Investment (QARD), Securities (SEC) dan Other Assets (OA). Selanjutnya, komposisi pendanaan (hutang dan modal) terlihat bahwa bank syariah ukuran besar memiliki komposisi customer account yang lebih besar dibandingkan dengan bank syariah berukuran kecil. Akun kedua yang terjadi perbedaan adalah Murabaha Payable. Keywords: Asset, Liability, Managemen
Membranes, 2021
The development of membrane technology is rapidly increasing due to its numerous advantages, incl... more The development of membrane technology is rapidly increasing due to its numerous advantages, including its ease of use, chemical resistant properties, reduced energy consumption, and limited need for chemical additives. Polyurethane membranes (PUM) are a particular type of membrane filter, synthesized using natural organic materials containing hydroxy (-OH) groups, which can be used for water filtration, e.g., ammonia removal. Red seaweed (Rhodophyta) has specific molecules which could be used for PUM. This study aimed to ascertain PUM synthesis from red seaweed biomass (PUM-RSB) by using toluene diisocyanate via the phase inversion method. Red seaweed biomass with a particle size of 777.3 nm was used as starting material containing abundant hydroxy groups visible in the FTIR spectrum. The PUM-RSB produced was elastic, dry, and sturdy. Thermal analysis of the membrane showed that the initial high degradation temperature was 290.71 °C, while the residue from the thermogravimetric ana...
Novi Reandy Sasmita 12.00 Mixed matrixmembrane (MMM) adsorbers systems function as short and wide... more Novi Reandy Sasmita 12.00 Mixed matrixmembrane (MMM) adsorbers systems function as short and wide chromatographic columns in which the adsorptive packing consists of one or more micro-porous membranes. This study reports the use of membrane adsorbers for glycerol capturing and removing in crude biodiesel. The MMM are prepared by a wet phase inversion method. Magnesol were incorporated as active sites in the membrane. Matrix support of the membrane was prepared from chitosan.The optimum compositions of the adsorptive membranes were 3 % chitosan, 15% DMF and 60% loading adsorbent. The porosity of these membranes was 34 % and swelling degree was 52 %. The membrane clean water flux was 225 Lm-2h-1 at a trans-membrane pressure of 2.5 bar. The adsorptive membrane has been demonstrated to reduce the concentration of total glycerol in crude biodiesel. The amount of glycerol in biodiesel can be reduced 69.93 % in 60 minute which is agreed to value of SNI quality standards. The membrane adsor...
This objective of the research is to know the different effects of plyometric training method wit... more This objective of the research is to know the different effects of plyometric training method with interval training method and active-passive recovery and the explosive power of leg muscles towards the speed running. The experiment was conducted on all male-student Physical Education Program of FKIP Haluoleo University, year of school 2011/2012, who has graduated from athletics subject. The sample was taken are 56 students by using purposive sampling technique, and with 2x2x2 factorial design. The main instrument on the veracity of speed running technique was designed by the researcher while the instrument on the explosive power of leg muscles was the power test taken from Margaria Kalamen Test. Based on the result of this research : The speed running is the better by using plyometric training method with active recovery on the explosive power of good leg muscles group, while explosive power poor leg muscles group is is better by using interval training method with active recovery .
Abstrak: Penelitian ini bertujuan untuk menghasilkan performance assessment berbasis inkuiri terb... more Abstrak: Penelitian ini bertujuan untuk menghasilkan performance assessment berbasis inkuiri terbimbing untuk mengukur keterampilan argumentasi siswa. Penelitian ini merupakan penelitian pengembangan dengan model 4-D (Four D Models) yang terdiri atas tahap define, design, develop, dan disseminate. Penelitian dilakukan sampai pada tahap develop diantaranya uji validasi ahli, uji coba terbatas dan uji coba lapangan. Subjek penelitian dilakukan pada kelas XI ditiga SMA yang terdapat di kota Bandar Lampung dengan jumlah siswa sebanyak 75 siswa. Instrumen performance assessment yang layak, valid, dan reliabel untuk mengukur keterampilan argumentasi. Performance assessment dapat diukur dengan soal berupa pilihan jamak beralasan, serta instrumen yang dikembangkan menurut pendapat guru mempunyai rata-rata skor 3,38 dengan kategori sangat baik untuk aspek kesesuaian, rata-rata skor 3,33 dengan kategori sangat baik untuk aspek kemudahan dan rata-rata skor 3,44 dengan kategori sangat baik untu...
Agency Theory menjelaskan konflik kepentingan antara principals dan agents. Principals dan agents... more Agency Theory menjelaskan konflik kepentingan antara principals dan agents. Principals dan agents sama-sama mempunyai kepentingan yang berbeda dalam perusahaan. Konflik kepentingan tersebut dapat diminimalkan dengan mekanisme Corporate Governance. Penerapan mekanisme yang tersistem dalam perusahaan diharapkan dapat memantau seluruh kebijakan yang diambil perusahaan dalam meningkatkan nilai perusahaan. Penelitian ini bertujuan untuk menguji pengaruh corporate governance terhadap nilai perusahaan non keuangan. Mekanisme corporate governance dalam penelitian ini adalah mekanisme corporate governance internal meliputi dewan komisaris, dewan komisaris independen, komite audit dan komite audit dengan latar belakang akuntansi. Sampel dalam penelitian ini adalah perusahaan non keuangan yang terdaftar du Bursa Efek Indonesia dan tercatat dalam indeks SRI-KEHATI periode pengamatan tahun 2010-2012 dengan teknik pengambilan sampel menggunakan purposive sampling method dan perusahaan yang dijadi...
Silica particles had been successfully separated and extracted from rice husk by using solution o... more Silica particles had been successfully separated and extracted from rice husk by using solution of sodium hydroxides (NaOH) as solvent and were characterized with SEM-EDX. The data SEM-EDX showed that the extracted component of the rice husk contained 79,55% (w/w) of silica as the primary component. In order to understand the adsorption capacity of silica in removing free fatty acids (FFA) which were recognized as the contaminants in biodiesel., the profile of time dependence and silica amount in the adsorption process had been investigated in this study. The results indicated that the adsorption process showed optimum condition at 30 minutes with the free fatty acids (about 90,64%) of adsorption). Moreover, the adsorption capacity of silica to those impurities contaminated in biodiesel was proportional to the amount of adsorbent used in the experiment. Finally, biodiesel with less FFA was produced, and the FFA residues remained in the biodiesel were 0,58 mg/g.
International Journal of Supply Chain Management, 2019
The purpose of this study is to investigate the differences of firm performance between Islamic a... more The purpose of this study is to investigate the differences of firm performance between Islamic and non Islamic companies. Further, this study also examine the influence of the board size, independence board and enterprise risk management (ERM) on firm performance. The sample in this study is non-financial companies listed on the Indonesia Stock Exchange with the period 2011-2015, with a total of 95 Islamic and 858 non-Islamic companies. The results of this study shows that there is significant different the performance of Islamic and non Islamic companies. The performance of Islamic companies are higher than non-Islamic companies. Further, this study found that board size has no effect on the market performance of those companies. independence board has a negative effect on the market performance of the companies. enterprise risk management positively affects the firm performance for both Islamic and non-Islamic companies.
 The existence of Religious Education is regulated in Minister of Religion Decree No.1 of 2001 ... more  The existence of Religious Education is regulated in Minister of Religion Decree No.1 of 2001 which aims as an effort to develop Islamic education in Indonesia. Religious education aims to educate students become a generation of qualified and noble Muslims. It intends to train students mentally and spiritually so they have detailed and comprehensive knowledge of the Islamic religion. Religious education carried out at formal and non-formal institutions is an effort to develop Islamic education in Indonesia which is guided by the fundamental values contained in the Qur'an and Hadith. In addition, it is also as a controller of the current globalization that is so fast. Religious education is divided into three levels, namely (a) Diniyah Awaliyah education is for MI/ SD level education. (b) Diniyah Wustha education is for MTS / SMP level education. (c) Diniyah ‘Ulya education is for MA / SMA level education. The formal religious education curriculum includes: Civics, Bahasa, M...
Rapid developments in biotechnology increase the demand to separate biomolecules using mild proce... more Rapid developments in biotechnology increase the demand to separate biomolecules using mild process conditions. The separation of lysozyme by mixed matrix membrane adsorbers was studied. MP500, a strong anion exchange resin is incorporated as adsorbent into an EVAL polymeric matrix. The membranes in this study are prepared by immersion precipitation out of a DMSO solution containing 14% EVAL. All membranes contain 65% resin based on dry solids. The morphology of the membranes are characterized using scanning electron microscopy. Dynamic adsorption capacities of lysozyme onto mixed matrix membrane adsorbers are measured. The dynamic lysozyme adsorption capacity at 10% break through is determined as 43 mg lysozyme/g membrane.
Aceh International Journal of Science and Technology, 2021
This paper proposed adsorbent development by synthesizing polyurethane foam (PUF) using a simple ... more This paper proposed adsorbent development by synthesizing polyurethane foam (PUF) using a simple method, mixing polyol with isocyanate and adding fillers of bentonite and magnetite to the PUF matrix. The study's main objective was to produce a PUF-based adsorbent with high reactivity to remove Hg2+ in wastewater. This bentonite and magnetite filler-modified polyurethane foam (BMPUF) adsorbent was fixed in a bed column for the adsorption of mercury (II) ions from an aqueous solution. The effect of initial Hg2+ concentration on the removal rate and the effect of contact time on adsorption efficiency was investigated. Langmuir, Freundlich, and BET non-linear models were taken into account to determine the best adsorption isotherm fitting and obtain adsorption capacity, intensity, and pore volume. As a result, it followed the non-linear Freundlich model, and the average adsorption capacity and intensity were 0.466 mg/g and 0.923, respectively. The average BET-based pore volume obtai...
Jurnal Natural, 2016
Polyurethane membrane made from Rubber Seed Oil has been produced within this research. Rubber se... more Polyurethane membrane made from Rubber Seed Oil has been produced within this research. Rubber seed oil has the hydroxyl number of 40,33 mg/g and the iodine number of 154,05 g/g which can be used as resource clusters; -OH, in order to make polyurethane. Rubber seed oil can react with hexamethylene-1.6-diisocyanate (HDMI) as another resource cluster, which is -NCO. The production of polyurethane membrane is done by variating the composition of rubber seed oil and HDMI, with the variations of 5:1; 5:3; 5:4; 5:5 dan 5:7 (v/w) and the polymrization temperature of 90-100°C and the curring temperature of 165-170°C. The optimal polyurethane membrane is produced on the composition of 5:4 v/w which is homogenous, dry, quite elastic and is yellowish brown in colour. The IR results showed that there were urethan bonds formed (N-H on ν = 3300-3400 cm-1) and the TGA results from polyurethane membrane showed that there were two decompositions on 394,5oC dan 458,6oC.