scholarly journals Combined Hurdle Technologies Using UVC Waterproof LED for Inactivating Foodborne Pathogens on Fresh-Cut Fruits

Foods ◽  
2021 ◽  
Vol 10 (8) ◽  
pp. 1712
Author(s):  
Geun-Hyang Kim ◽  
Chae-Lim Lee ◽  
Ki-Sun Yoon
Keyword(s):  
Foodborne Pathogens ◽  
Combined Treatment ◽  
Cherry Tomato ◽  
Light Emitting ◽  
Quality Properties ◽  
Bactericidal Efficacy ◽  
Negative Effect ◽  
Fresh Cut ◽  
Positive Effect

This study investigated the combined bactericidal efficacy of slightly acidic electrolyzed water (SAEW), fumaric acid (FA), and ultravioletC waterproof light-emitting diodes (UVC W-LED) for the control of Staphylococcus aureus and Listeria monocytogenes in fresh-cut fruits. Cherry tomato, grape, apple, and pineapple were inoculated with S. aureus and L. monocytogenes and then washed with 30 ppm SAEW containing 0.5% FA in a container equipped with two UVC W-LEDs. Behaviors of S. aureus and L. monocytogenes and quality properties of fresh-cut fruits were monitored after storage at 10 °C and 15 °C for 7 days. The most effective reductions of S. aureus (1.65 log CFU/g) and L. monocytogenes (2.63 log CFU/g) were observed in the group with the combined treatment of SAEW + FA and UVC W-LED. At 10 °C and 15 °C, populations of both pathogens in the combined treatment group were lower than those in a control. Combined treatment showed no negative effect on moisture retention in the fruit. Moreover, visual changes were less significant than in the control. These results demonstrate that the combined treatment can improve the microbial safety and the quality of fruits. If it is properly used in the sanitizing step of the fresh produce industry, a positive effect can be expected.

Relevant Factors in Increasing School Principals' Entrepreneurship for Improving Students 'Achievements

2020 ◽  
Vol 11 (1) ◽  
pp. 75-75
Author(s):  
Bambang Ismanto ◽  
Lasmono Tri Sunaryanto ◽  
Gatot Sasongko
Keyword(s):  
Path Analysis ◽  
Learning Methods ◽  
Creative Behavior ◽  
Central Java ◽  
Negative Effect ◽  
Rank And Tenure ◽  
Use Of Social Media ◽  
Improving Student Achievement ◽  
Positive Effect

Entrepreneurship of principals in the educational environment to enhance students' creative behavior and achievements through innovation and the development of learning methods is very important. The principal has the task of managing resources and taking advantage of opportunities in improving the quality of education. This study aims to discuss the significant variables in increasing entrepreneurship principals. The study uses a quantitative approach with path analysis. The research sample was 334 Principals of Kindergarten, Elementary, Middle and High Schools in Central Java Province. Data collection was carried out by studying documentation and questionnaires. Data analysis was performed by path analysis with the AMOS program. The results showed that the rank and tenure as a teacher had a positive and significant effect on the tenure as a principal. While the use of social media has a significant negative effect. Of the various independent variables observed, only the existence of opportunities that had a significant positive effect on the ability of innovation of the principal. While the variables that significantly influence the development of learning methods are the ability of innovation and the presence of opportunities. The development of learning methods and the existence of opportunities will subsequently have a positive effect on improving student achievement, as the ultimate goal of developing entrepreneurship by the principal. Pathways to improve the entrepreneurship of principals are the existence of opportunities, tenure as principal, innovation and the development of instructional media. Keywords: Entrepreneurship, Principal, Inovation. Creativity,

scholarly journals Pengaruh Slack Resources Dan Gender Dewan Terhadap Kualitas Pengungkapan Tanggung Jawab Sosial Perusahaan

2019 ◽  
Vol 1 (3) ◽  
pp. 1033-1050
Author(s):  
Nadia Dwi Tasya ◽  
Charoline Cheisviyanny
Keyword(s):  
Stock Exchange ◽  
Company Size ◽  
Disclosure Quality ◽  
Slack Resources ◽  
Analysis Technique ◽  
Negative Effect ◽  
Csr Disclosure ◽  
Corporate Social ◽  
Positive Effect

Tthe objective of this study is to determinethe effect of slack resources and board’s gender on the quality of corporate social responsibility disclosures. The analysis technique uses multiple regression analysis methods. The sample in the study were 28 companies listed on the Indonesia stock exchange and reported sustainability reports for 2015-2017, so that 84 observations were obstained. The results find that slack resources have negative effect on CSR disclosure quality, while the gender on board of directors have positive effect on CSR disclosure quality. There is no relationship between commissioner’s gender and CSR disclosure quality. The control variables used in this study are company size, profitability and leverage, company size and leverage has a influence on CSR disclosure quality while the profitability has no influence on CSR disclosure quality

scholarly journals FAKTOR – FAKTOR YANG MEMPENGARUHI KUALITAS HASIL KERJA AUDITOR INTERNAL

2017 ◽  
Vol 8 (2) ◽  
pp. 331-350
Author(s):  
Aulia Afridzal ◽  
Helminsyah ◽  
Yusrawati JR Simatupang
Keyword(s):  
Internal Auditor ◽  
Method Of Determination ◽  
Model Study ◽  
Negative Effect ◽  
Positive Effect ◽  
Banda Aceh ◽  
Research Show ◽  
Variable Quality

This study tested the influence of accountability audit, knowledge and motivation to the quality of the work of the internal auditor. The respondents in this study is the auditor of the Inspektorat Pemerintah Kabupaten Aceh Besar and Kota Banda Aceh. The number of Auditors in this study as many as 37 Auditors. Method of determination of the sample used in this study was the census, while the method of data processing by means of multiple linear regression. The results of this research show that the whole variable (accountability, audit and motivation knowledge) together positive effect to the quality of the work of Auditors. Partially negative effect accountability to the quality of the work of Auditors, audit knowledge and motivation of the positive effect of the quality of the work of Auditors. This is shown by the value of R2 of 0.129 or 12.9%. This tells us that the variable accountability audit, knowledge and motivation affects the variable quality of the work the auditor amounted to 12.9%, while the rest of 87.1% are affected by other factors which are not formulated in the model study These.   Abstrak Penelitian ini menguji pengaruh akuntabilitas, pengetahuan audit dan motivasi terhadap kualitas hasil kerja auditor internal. Responden dalam penelitian ini adalah para auditor yang bekerja pada Inspektorat Pemerintah Kabupaten Aceh Besar dan Kota Banda Aceh. Jumlah auditor dalam penelitian ini sebanyak 37 auditor. Metode penentuan sampel yang digunakan dalam penelitian ini adalah sensus, sedangkan metode pengolahan data dengan cara regresi linear berganda. Hasil penelitian ini menunjukkan bahwa seluruh variabel (akuntabilitas, pengetahuan audit dan motivasi) secara bersama-sama berpengaruh positif terhadap kualitas hasil kerja auditor. Secara parsial akuntabilitas berpengaruh negatif terhadap kualitas hasil kerja auditor, pengetahuan audit dan motivasi berpengaruh positif terhadap kualitas hasil kerja auditor. Hal ini ditunjukkan oleh nilai R2 sebesar 0,129 atau 12,9%. Ini menjelaskan bahwa variabel akuntabilitas, pengetahuan audit dan motivasi mempengaruhi variabel kualitas hasil kerja auditor sebesar 12,9%, sedangkan sisanya sebesar 87,1% dipengaruhi oleh faktor-faktor lainnya yang tidak dirumuskan dalam model kajian ini. Kata kunci: Akuntabilitas, Pengetahuan Audit, Motivasi dan Kualitas Hasil Kerjaauditor

scholarly journals PENGARUH MASA KERJA, PELATIHAN, DAN NILAI KETETAPAN PAJAK TERHADAP KUALITAS KEPUTUSAN KEBERATAN

2020 ◽  
Vol 1 (2) ◽  
pp. 73-80
Author(s):  
Amardianto Arham ◽  
Budhi Mulia Cipta ◽  
Ragil Novitasari
Keyword(s):  
Quantitative Method ◽  
Significant Positive Effect ◽  
Purposive Sampling ◽  
Significant Negative Effect ◽  
Tax Assessment ◽  
Negative Effect ◽  
Positive Effect

The purpose of this study is to analyze the effect of tenure, training, and the value of tax assessments on the quality of objection decisions. This study uses a quantitative method with purposive sampling. The results of this study indicate that the tenure does not affect the quality of the objection decision, training has a significant positive effect on the quality of the objection decisions, and the value of the tax assessment has a significant negative effect on the quality of the objection decision.  Tujuan dari penelitian ini adalah untuk menganalisis pengaruh masa kerja, pelatihan, dan nilai ketetapan pajak terhadap kualitas keputusan keberatan. Penelitian ini menggunakan metode kuantitatif dengan purposive sampling. Hasil penelitian ini menunjukkan bahwa masa kerja tidak berpengaruh terhadap kualitas keputusan keberatan, pelatihan berpengaruh positif signifikan terhadap kualitas keputusan keberatan, dan nilai ketetapan pajak berpengaruh negatif signifikan terhadap kualitas keputusan keberatan.

An Analysis of the Effect of selected Factors on microsurgical Performance

2021 ◽  
Author(s):  
Andrzej Zyluk ◽  
Konrad Czernikiewicz ◽  
Joanna Antoniak ◽  
Urszula Abramczyk
Keyword(s):  
Physical Exercise ◽  
Medical Studies ◽  
Latex Glove ◽  
Physical Exercises ◽  
Surgical Expertise ◽  
Negative Effect ◽  
The Times ◽  
The Impact ◽  
Positive Effect

Abstract Background Microsurgery is a specific surgical expertise that involves operating on very small structures, and requires the assistance of a magnifying device: a microscope or loupes. Several factors have been identified that could affect the quality of microsurgical performance in training or surgical procedures. Objective The objective of this study was to assess the impact of the selected factors – caffeine, alcohol and physical exercise – on a microsurgical task prior its performance. Methods Ten students from the 5th and 6th years of medical studies who had completed the advanced microsurgical course performed a “6-stitches test” on a latex glove spanned over a cup prior to and after consumption of caffeine, alcohol and performing physical exercises. The times taken to complete the task at baseline and post-exposure were recorded. Results The results of the study show a statistically significant positive effect of caffeine and a statistically significant negative effect of physical exercise on microsurgical performance when performed shortly before the task. Small dose of alcohol taken before the task showed had little effect on performance.

METAPHYLAXIS OF APPLICATION OF VETERINARY PREPARATIONS «MULTIOMYCIN 1%» AND «YUBERIN ORAL»

2021 ◽  
pp. 41-47
Author(s):  
E. V. Romanova
Keyword(s):  
Microbial Contamination ◽  
Veterinary Drug ◽  
Production Test ◽  
Combined Use ◽  
Negative Effect ◽  
The Impact ◽  
Daily Gain ◽  
Positive Effect ◽  
Experimental Group

We studied the effect of the antimicrobial drug «Multiomycin 1 %» on the hematological and biochemical pa-rameters of blood, the activity of digestive enzymes (amylase, alkaline phosphatase, protease), the structure of the mi-crobiocenosis of the small and large intestines, and the quality of the products. Based on the results of preclinical stud-ies, a production test was carried out in conjunction with the veterinary drug «Yuberin oral», as well as an assessment of the impact on the productivity of poultry was given. «Multiomycin 1 %» did not adversely affect the chickens. The drug had a positive effect on the activity of the digestive processes, increased their activity. Contributed to a decrease in the total microbial contamination in the contents of the small and large intestines and an increase in the content of bifidobacteria and lactobacilli. Combined use with yuberin contributed to an increase in safety, an increase in the aver-age daily gain, as well as a decrease in the incidence of gastroenteritis. The weight gain at the end of the experiment in the chickens of the experimental group was 3,74 % higher than in the control. The use of the veterinary drug «Multiomycin 1 %» did not have a negative effect on the quality of the products.

scholarly journals Faktor-faktor yang Mempengaruhi Fraud (Studi pada Pemerintah Desa se-Kabupaten Bantul)

2020 ◽  
Vol 2 (1) ◽  
pp. 12-20
Author(s):  
Sri Widodo
Keyword(s):  
Regression Analysis ◽  
Internal Control ◽  
Validity Data ◽  
Purposive Sampling ◽  
Asymmetry Information ◽  
The People ◽  
Negative Effect ◽  
Positive Effect ◽  
Research Show

ABSTRACT: This research is used to know the influence of internal control, asymmetry information, regulation accountancy, and blameable behaviour the wards fraud on village governance in Bantul Regency. This research used purposive sampling as the method to determine sample. There are 75 questionnaires separated and there are 61 questionnaires which the people fill the questionnaires . there are only 59 questionnaires which uses in this research because it includes the criterion given to be used as the data. The data analysus technique used validity data to know the quality  of the data from validity, reliability, and hypothesis includes multiple regression analysis, F-test, t-test and R2 test. The result of the research show  (1) internal control has the negative effect to ward fraud, (2) asymmetry information does not influence the ward fraud, (3) regulation accountancy does not influence to ward fraud (4) blameable behavior has positive effect to ward fraud. Key words: internal control, asymmetri information, regulation accountancy, blameable behavior, fraud   ABSTRAK: Penelitian ini dilakukan untuk mengetahui pengaruh pengendalian internal, asimetri informasi, ketaatan aturan akuntansi, dan perilaku tidak etis terhadap fraud pada Pemerintah Desa se-Kabupaten Bantul. Metode penelitian yang digunakan untuk penentuan sampel yaitu menggunakan metode purposive sampling. Data yang disebar sejumlah 75 kuesioner dan data yang kembali sejumlah 61 kuesioner, namun hanya 59 kuesioner yang memenuhi kriteria yang bisa dilakukan pengolahan data. Teknik analisis data yang digunakan dalam penelitian ini adalah uji kualitas data yang terdiri dari uji validitas dan uji reliabilitas, dan uji hipotesis yang terdiri dari analisis regresi berganda, uji F, uji t, dan uji R2.. hasil penelitian ini menunjukkan bahwa (1) pengendalian internal berpengaruh negatif terhadap fraud (2) asimetri informasi tidak berpengaruh terhadap fraud, (3) ketaatan aturan akuntansi tidak berpengaruh terhadap fraud, (4) perilaku tidak etis berpengaruh positif terhadap fraud. Kata kunci : Pengendalian Internal, Asimetri Informasi, Ketaatan Aturan Akuntansi, dan Perilaku tidak Etis, Kecurangan

scholarly journals The Quality Analysis of Financing and Funding On the Performance of Bank Syariah Mandiri Jember Area of 2015 - 2019

2020 ◽  
Vol 8 (06) ◽  
pp. 1844-1853
Author(s):  
Roro Wardhani ◽  
Barid Paladin Apramada ◽  
Isti Fadah ◽  
Sumani
Keyword(s):  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Population Characteristics ◽  
Quality Analysis ◽  
Significant Positive Effect ◽  
Significant Negative Effect ◽  
Negative Effect ◽  
Productive Assets ◽  
Positive Effect

Abstract In general, this study aims to analyze the Quality of Funding and Funding Against the Performance of Sharia Bank Mandiri in Jember Area for the Period 2015 - 2019. The population of this study is the quarterly financial statements of Bank Syariah Mandiri in Jember Area in 8 branches from 2015 to 2019. The sample is part of a population object that represents its population characteristics. The sampling design in this study was by means of the census method, namely the population being the study sample, so that collected 8 x 5 x 4 = 160 data analysis. Hypothesis testing uses multiple linear regression analysis test tools. After analyzing the data, several conclusions can be drawn, namely: the quality of current productive assets partially has a significant positive effect on the performance of Bank Syariah Mandiri in Jember Area, which is proxied by ROA, the quality of productive assets under special attention partially has a significant negative effect on the performance of Bank Syariah Mandiri in Jember Area , the quality of substandard productive assets partially has a significant negative effect on the performance of Bank Syariah Mandiri Area Jember, the quality of productive assets is doubtful partially has a significant negative effect on the performance of Bank Syariah Mandiri Area Jember, the quality of the non-productive assets partially has a significant negative effect on the performance of Bank Syariah Mandiri In Jember Area, funding proxied by DPK partially has a significant positive effect on performance.   Keywords: financing quality, funding and performance

scholarly journals PENGARUH KOMPETENSI KOMITE AUDIT, KEPEMILIKAN MANAJEMEN DAN UKURAN DEWAN KOMISARIS TERHADAP KUALITAS LAPORAN KEUANGAN

2021 ◽  
Vol 23 (1) ◽  
pp. 121-132
Author(s):  
WAHDAN ARUM INAWATI ◽  
MUHAMAD MUSLIH ◽  
KURNIA KURNIA
Keyword(s):  
Audit Committee ◽  
Stock Exchange ◽  
Financial Statements ◽  
Financial Statement ◽  
Managerial Ownership ◽  
Management Ownership ◽  
Food And Beverage ◽  
Negative Effect ◽  
Positive Effect

This research aims to determine the influence of audit committee competency, managerial ownership, and size board of financial statements quality. Financial statement quality in this research measured by relevance. The research method applied quantitative causality method. The object of research is the food and beverage subsector companies listed on Indonesia Stock Exchange in period 2015 – 2018. The sample of this research which complied 8 samples with period of 4 years, so the data processed 32 data. The result of this research 62.1% independent variables can explain the quality of financial statements, while 37.9% is explained by other variables not included in this research. The audit committee competency variables, management ownership and the size of the board of commissioners have a simultaneous influence on the quality of financial statements. The audit committee competency variable has a negative effect while the size of the board of commissioners has a positive effect on the quality of financial statements partially. While management ownership has no influence on the quality of financial statements.

scholarly journals An Examination of The Determinants of Customer Loyalty

2020 ◽  
Vol 5 (4) ◽  
Author(s):  
Tasrik Hasrat ◽  
. Mahfudnurnajamuddin ◽  
Asdar Djamereng ◽  
Sabri Hasan ◽  
. Budiandriani
Keyword(s):  
Customer Satisfaction ◽  
Product Quality ◽  
Brand Equity ◽  
Customer Loyalty ◽  
Structural Equation ◽  
Equation Modeling ◽  
Negative Effect ◽  
Equity Price ◽  
Positive Effect

Brand equity, price, product quality, customer satisfaction, and the importance of customer loyalty in marketing which is the target and expectation of every company. Marketers expect to be able to retain their customers in the long term, even if possible forever. Therefore, this study wants to examine the factors that affect customer satisfaction and customer loyalty. These factors are brand equity, price, product quality, customer satisfaction, and customer loyalty. The required data were obtained through interviews using a questionnaire to 120 respondents. The data obtained were analyzed using Structural Equation Modeling (SEM) and SPSS 21 techniques. The results of hypothesis testing prove that brand equity has a positive effect on customer satisfaction, Price is a negative effect on customer satisfaction, Product quality has a positive effect on customer satisfaction, Customer satisfaction has a positive effect on customer loyalty, Brand Equity has a positive effect on customer loyalty, Price is a negative effect on customer loyalty, Product quality has a positive effect on customer loyalty, brand equity has a positive effect on customer loyalty through customer satisfaction, the price is a negative effect on customer loyalty through customer satisfaction, product quality has a positive effect on customer loyalty through customer satisfaction. Based on the results of testing the hypothesis, several managerial implications can be drawn, namely, that loyalty can be increased by increasing customer satisfaction, brand equity, price, and product quality. This is done by providing competitive prices according to the quality of the product. If the quality of the product is increased, the price will not affect the customer if it is increased, so automatically satisfaction will be formed, by itself a strong customer loyalty is formed. So it can be said that price does not affect in determining the level of customer satisfaction and customer loyalty because other very strong variables shape satisfaction and loyalty. High prices do not guarantee customers will be satisfied as well if the price of the product is cheap as long as the price is still reasonable for substitution category goods.

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