scholarly journals Formulation of Toothpaste Toothpaste Gel Essential Oil of Lime Leaves (Citrus Aurantifolia) With Variations Concentration of Carbomer 940 As Gelling Agent Base

2021 ◽  
Vol 4 (2) ◽  
pp. 98-103
Author(s):  
Nurista Dida Ayuningtyas ◽  
Agustina Putri Pitarisa Sudarsono ◽  
Anastasiya Sisca Yuswanti
Keyword(s):  
Leaf Extract ◽  
Statistical Tests ◽  
Gelling Agent ◽  
Spreading Area ◽  
Significant Difference ◽  
Independent Variable ◽  
Spss Software ◽  
Ph Range ◽  
Carbomer 940 ◽  
One Way Anova

Background : Lime leaves contain flavonoids, tannins, and saponins. This content is known to have activity as an antibacterial and protective of gums and teeth. Based on these activities, lime leaves can be developed as an active ingredient in gel toothpaste preparations. In the manufacture of gel toothpaste, the component that plays an important role is the gelling agent. Purpose: In this study, a variation of the gelling agent Carbomer 940 will be used to make a gel toothpaste with lime leaf extract. Methods: The independent variable used is Carbomer 940 with a variation of 3 formulas, namely 0.6%; 1.2%; and 1.8%. The evaluations carried out on gel toothpaste were organoleptic, homogeneity, pH, adhesion, spreadability and pH. Data analysis was carried out with SPSS software to see the differences between each formula. Results: The results showed that the formula 1-3 was homogeneous with a clear, homogeneous color, and a characteristic smell of menthol with a pH range of 5.85-7.49; spreading area 20.60-29.91 cm2, adhesion 6.01-35.1 seconds. The results of statistical tests with one-way ANOVA obtained a significant difference between each formula.  

scholarly journals PENGARUH VARIASI KONSENTRASI EKSTRAK DAUN BELIMBING WULUH (Averrhoa bilimbi L) TERHADAP KARAKTERISTIK SEDIAAN SALEP DENGAN MENGGUNAKAN BASIS PEG 4000 dan PEG 400

2021 ◽  
Vol 2 (02) ◽  
pp. 7
Author(s):  
Tri Puji Lestari
Keyword(s):  
Leaf Extract ◽  
Homogeneity Test ◽  
Test Results ◽  
Peg 400 ◽  
Cell Tissue ◽  
Peg 4000 ◽  
Significant Difference ◽  
Ointment Formulation ◽  
The Difference ◽  
One Way Anova

ABSTRAK Daun Belimbing Wuluh (Averrhoa bilimbi L) memiliki kandungan tanin dan flavonoid. Kandungan Flavonoid dan Tanin yang terdapat dalam belimbing wuluh mampu memberikan efek untuk menyembuhkan kulit yang mengalami kerusakan jaringan sel akibat luka bakar. Ada beberapa cara untuk pemanfaatan Daun Belimbing Wuluh antara lain dengan dibuat dalam sediaan salep. Pada penelitian ini salep dibuat dengan variasi konsentrasi ekstrak daun belimbing wuluh sebesar 10%, 15%, dan 20%  mengguankan basis PEG 4000 dan PEG 400. Ekstrak daun belimbing wuluh diperoleh menggunakan metode maserasi dengan menggunakan etanol 70% sebagai pelarutnya. Salep yang sudah dibuat kemudian dilakukan uji karakteristik meliputi uji organoleptis, homogenitas, daya lekat dan uji daya sebar. Hasil uji organoleptis dan homogenitas di analisa secara deskrisptif kemudian hasil uji daya lekat dan uji daya sebar di analisa dengan menggunakan analisa statistik one-way ANOVA.  Hasil penelitian menunjukan bahwa salep berbentuk semipadat dengan warna hijau muda sampai hijau kehitaman. Hasil uji homogenitas di dapatkan untuk ketiga formula adalah homogen. Nilai daya sebar pada ketiga formula menunjukan perbedaan yang signifikan, pada hasil uji daya lekat dan pH didapatkan tidak ada perbedaan yang signifikan terhadap ketiga formulasi. Dengan demikian perbedaan konsentrasi zat aktif yang digunakan berpengaruh terhadap daya sebar sediaan salep ekstrak daun belimbing wuluh. Kata kunci: Averrhoa bilimbi L; Salep; PEG   ABSTRACT Carambola leaf Wuluh (Averrhoa bilimbi L) contains tannins and flavonoids. The content of flavonoids and tannins contained in starfruit able to give effect to heal skin damaged cell tissue from burns. There were several ways for  utilization  of  Averrhoa  bilimbi  L.  among  others,  made  some  preparations, especially ointment formulation. This study aims to formulate leaf extract ointment preparation starfruit (Averrhoa bilimbi L) with various concentrations of 10%, 15%, and 20% using the PEG 4000 and PEG 400 as a base. Leaf extract obtained from meserasi leaf Averrhoa bilimbi  L  with  70%  ethanol. The ointment that has been made is then subjected to characteristic tests including organoleptic tests, homogeneity, adhesion and spreadability tests. The results of the organoleptic test and homogeneity were analyzed descriptively, then the results of the adhesion test and the spreadability test were analyzed using one-way ANOVA statistical analysis. The results showed that the ointment was semisolid, light green to blackish green. The homogeneity test results obtained for the three formulas are homogeneous. The value of the spreadability of the three formulas showed a significant difference, the results of the adhesion and pH test showed no significant difference between the three formulations. Thus the difference in the concentration of the active substance used affects the spreadability of the starfruit leaf extract ointment. Keywords: Averrhoa bilimbi L; ointment; PEG

scholarly journals ANTIBACTERIAL EFFECTIVITY OF KASTURI LEAF EXTRACT (Mangifera casturi) AGAINST THE GROWTH OF Streptococcus sanguinis BACTERIA

2020 ◽  
Vol 5 (1) ◽  
pp. 33
Author(s):  
Dita Puspita Sari ◽  
Didit Aspriyanto ◽  
Irham Taufiqurrahman
Keyword(s):  
Leaf Extract ◽  
Periodontal Diseases ◽  
Tooth Surface ◽  
Control Group ◽  
Dilution Method ◽  
Control Group Design ◽  
Streptococcus Sanguinis ◽  
Significant Difference ◽  
Post Hoc ◽  
One Way Anova

Background: Caries is a disease that occurs because of the fermentation carbohydrates process by microorganisms in the oral cavity. One of the bacteria that causes caries is Streptococcus sanguinis. These bacteria will colonize on the tooth surface, then form dental plaques and contribute to the causes of caries and other periodontal diseases. Kasturi leaf extract (Mangifera casturi) has various compounds such as tannins, terpenoids, alkaloids, and flavonoids that have antimicrobial substances. Purpose: The aim of this study was to determine antibacterial effectivity of kasturi leaf extract (Mangifera casturi) against the growth of Streptococcus sanguinis bacteria. Method: This research was an experimental method laboratory (true experimental), with a randomized pre test and post test with control group design using 5 treatments: kasturi leaf extract (concentration: 20 mg/ml, 25 mg/ml, and 30 mg/ml); and two groups of control: positive control and negative control. Each treatment was repeated 5 times. Antibacterial activity testing used a liquid dilution method. Measurement of minimum inhibitory concentration (MIC) used a Uv-Vis Spectrophotometer and measurement of the minimum bactericidal concentration (MBC) used a colony counter. The MIC data were analyzed using One Way Anova and continued with the Dunnet Post Hoc test. MBC data were analyzed using the Kruskal-Wallis test and continued with the Mann-Whitney Post Hoc test. Result: One-Way Anova test showed that MIC had a significant difference, and the Kruskal-Wallis test showed that MBC also had significant differences. MIC was obtained at the concentration of 20 mg/ml and MBC was obtained at the concentration of 30 mg / ml. Conclusion: There is antibacterial effectiveness in kasturi leaf extract (Mangifera casturi) against the growth of Streptococcus sanguinis.

scholarly journals Synerisis and Cycling Test the Sendok Leaf Extract Gel (Plantago Mayor L.) with Optimization of Variations of Gelling Agent Carbomer 940 Concentration

2021 ◽  
Vol 6 (12) ◽  
pp. 908-910
Author(s):  
A L Yusuf ◽  
D Nugraha
Keyword(s):  
Experimental Method ◽  
Extraction Method ◽  
Leaf Extract ◽  
Storage Temperature ◽  
Gelling Agent ◽  
Plantago Major ◽  
Test Results ◽  
Cycling Test ◽  
Carbomer 940

The purpose of this study was to determine the effect of the concentration of the gelling agent Carbomer 940 on the gel of daun Leaf Extract (Plantago major L.). The method used is the experimental method. The extraction method used is maceration with 96% alcohol. The design in this study is the manufacture of a gel formulation of sendok Leaf extract (Plantago major L.) with the concentration of the gelling agent Carbomer 940 and the syneresis test. Syneresis test results show that all formulas do not occur syneresis. The results of the cycling test showed that the sendok Leaf (Plantago major L.) extract gel was not affected by storage temperature. The conclusion of this study shows the effect of variations in the concentration of the gelling agent Carbomer 940 on the quality of gel.

scholarly journals Efektivitas campuran ekstrak daun kari (Murraya koeginii) dengan daun sirsak (Annona murricarta linn) sebagai insektisida dalam menghentikan larut rumah (Musca domestica)

2021 ◽  
Vol 2 (2) ◽  
pp. 142
Author(s):  
Syahrizal Syahrizal ◽  
Junaidi Junaidi
Keyword(s):  
Musca Domestica ◽  
Leaf Extract ◽  
Human Life ◽  
P Value ◽  
Annona Muricata ◽  
House Flies ◽  
Curry Leaves ◽  
Significant Difference ◽  
The One ◽  
One Way Anova

Background: Flies (Musca domestica) can act as vectors of typhus, dysentery, and cholera. Various methods have been used to control flies from around human life, either mechanically (light traps), a chemical in the form of toxic baits or insecticides, or with scents that are repellent. A mixture of curry leaf extract with soursop leaves can be used as an insecticide to repel house flies. Because curry leaves and soursop leaves contain compounds, tannins, saponins, and flavonoids that flies do not like.Objective: The purpose of this study was to determine the effectiveness of a mixture of curry leaves with soursop leaves as a natural insecticide in repelling the flies (Musca Domestica).Methods: This research is an experimental design with a mixture of curry leaf extract with soursop leaves on the power of repelling house flies. This research was conducted in 2019 in Darul Kamal District, Aceh Besar. The object of the research was 450 house flies, which consisted of five treatments with three repetitions. Data analysis was carried out with the one-way ANOVA statistical test.Results: The descriptive results showed that at a dose of 10gr/100ml the average flies were able to repel 37 flies, at a dose of 20 gr/100ml were 44, at a dose of 30 gr/100ml were 59 and at a dose of 40 gr/100ml was 70. Of the four treatments, the most effective dose was at a dose of 40gr/100ml, which was 70 (77.7%). Statistically, it showed that there was a significant difference (p < 0.05) between various doses/treatments of mixed extracts of curry leaves (Murraya koeginii) and soursop leaves (Annona muricata Linn) on the repelling power of house flies (Musca domestica), with p-value = 0.000.Conclusion: A mixture of curry leaf extract (Murraya koeginii) with soursop leaf (Annona muricata Linn) is effective as an insecticide in repelling house flies (Musca domestica).

scholarly journals The Effect of Eugenol-Free Temporary Cement's Remnants on Retention of Full Metal Crowns: Comparative Study

2013 ◽  
Vol 14 (3) ◽  
pp. 473-477
Author(s):  
Hamid Badrian ◽  
Mahmoud Sabouhi ◽  
Saeid Nosouhian ◽  
Amin Davoudi ◽  
Farzaneh Nourbakhshian ◽  
...  
Keyword(s):  
Comparative Study ◽  
Zinc Phosphate ◽  
Testing Machine ◽  
Resin Cement ◽  
P Value ◽  
Tooth Structure ◽  
Universal Testing ◽  
Significant Difference ◽  
Spss Software ◽  
One Way Anova

ABSTRACT Introduction The aim of this study was to evaluate the effects of eugenol-free temporary cement's remnants on the retentive strength of full metal crowns luted via zinc phosphate and resin cement (Maxcem) to the tooth structure. Materials and methods Forty complete standardized Ni-Cr crowns in four groups were cemented by two types of permanent cements: zinc phosphate cement and resin cement (Maxcem). In the two groups before permanent cementation of crowns, temporary acrylic crowns were cemented by eugenol-free temporary cement. Crowns¡¦ retention was evaluated by Universal testing machine. All data were analyzed by means of one-way ANOVA test in SPSS software version 11.5 (α = 0.05). Results There was no significant difference in groups with prior using eugenol-free temporary cement and groups with just using two permanents cement (p-value ≥ 0.05). Discussion The application of temporary cement before permanent cementation of full metal crowns does not have any adverse effect on retention of full metal crowns, when temporary cements are removed properly. How to cite this article Sabouhi M, Nosouhian S, Davoudi A, Nourbakhshian F, Badrian H, Nabe FN. The Effect of Eugenol- Free Temporary Cement's Remnants on Retention of Full Metal Crowns: Comparative Study. J Contemp Dent Pract 2013; 14(3):473-477.

scholarly journals the influence of giving katu’s leaf extract fraction toward prolactin level of breastfeeding mice and neuralgia cells of young mice

2015 ◽  
Vol 5 (2) ◽  
Author(s):  
Nurul Kamariyah
Keyword(s):  
Treatment Group ◽  
Breast Milk ◽  
Breast Feeding ◽  
Prolactin Level ◽  
Leaf Extract ◽  
Control Group ◽  
Significant Difference ◽  
Extract Fraction ◽  
Post Hoc ◽  
One Way Anova

People knew that Sauropus androgynus (L) Merr (katu’s leaf) have good nutrient and can enhance breast milk production. Study about influence of giving katu’s leaf extract fraction toward prolactin level and neuralgia cells in mice is not available recently. The purpose of this study is to find out the influence of giving katu’s leaf extract fraction toward prolactin level and neuralgia cells at mice, and influence prolactin level in breast feeding mouse towards amount of neuralgia cells in mice. Method of this study is laboratories experiment ”the post test-only control group” type experimental animals is mouse (Rattus norvegicus). The samples are 24 breast feeding mice with body weight 150-200 gram and divided into 4 groups, that are control group and treatment group which is given katu’s leaf extract fraction. Treatment group 1 with the dosage 24 mg, treatment group 2 with the dosage 48 mg and treatment group 3 with the dosage 72 mg. Treatment begun at the 3rd day post delivery until the 11th day. The 12th day the mouse is killed, blood from pericardium taken for prolactin test, while the mice is killed and it’s brain made as substance for testing of amount of neuralgia cells. Study result of prolactin with One Way Anova got significant difference (ρ=0,000). Continued with Post Hoc test got significant difference at C–T2, C–T3, T1–T2, T1–T3, and T2–T3. Result of neuralgia cells test at One Way Anova got significant difference (p=0,000).  Continued with Post Hoc test got significant difference at C–T2, C–T3, T1–T2, T1–T3, and T2–T3. Result of linier regression test got ρ (0.940) > α (0,05), means there is no influence prolactin level in breast feeding mouse towards amount of neuralgia cells in mice. The conclusion of the study was prolactin level in breast feeding mouse and amount of neuralgia cells in mice after giving katu’s leaf extract fraction have prolactin level higher and amount of neuralgia cells increase at the dosage 48 and 72 mg. If this study will be applied to human, should be done laboratorial test. More study about containing of breast milk after giving katu’s leaf extract fraction need to be continued.

scholarly journals Uji Daya Hambat Ekstrak Daun Salam (Syzygium polyanthum wight) Terhadap Pertumbuhan Bakteri Porphyromonas Gingivalis Secara In Vitro

2021 ◽  
Vol 9 (1) ◽  
pp. 19-28
Author(s):  
Monalisa Monalisa ◽  
Erly Erly ◽  
Aria Fransiska
Keyword(s):  
Porphyromonas Gingivalis ◽  
Chronic Periodontitis ◽  
Leaf Extract ◽  
Bacterial Colonization ◽  
Inhibition Zone ◽  
Control Group ◽  
Significant Difference ◽  
One Way Anova ◽  
Paper Disc

Chronic periodontitis is the most common type of periodontitis. The main cause of chronic periodontitis is bacterial colonization of plaque. Porphyromonas gingivalis is the main pathogen and has the highest prevalence of chronic periodontitis. Bay leaf extract (Syzygium polyanthum wight) is believed to have the pharmacological effect that can be used as antibacterial. The purpose of this research was to determine the inhibitory of bay leaf extract on the growth of Porphyromonas gingivalis in vitro. The method of this research was experimental laboratories with posttest only control group design. There were 30 samples divided into 6 groups, namely bay leaf extract concentration of 2.5%, 5%, 10%, 20%, 40% and Dimethyl Sulfoxide (DMSO) as a control. Inhibitory test using the Kirby-Bauer method with a paper disc on Mueller Hinton medium agar. Inhibition zone that created around paper disc was measured with the sliding caliper. The results were analyzed with One Way Anova and Post Hoc LSD test. The results of this research showed that the mean of bay leaf extract 40% had the largest inhibition zone that was 7,6 mm and the lowest formed by bay leaf extract 2,5% that was 1,94 mm. One Way Anova test showed that there was a significant difference among the group (p<0,05). The conclusion of this research there was significant difference inhibition among 2,5%, 5%, 10%, 20%, and 40% concentration of bay leaf extract on the growth of Porphyromonas gingivalis in vitro. The higher concentration of bay leaf extract resulting the greater inhibition zone.

scholarly journals Uji Formulasi dan Uji Efektivitas Repelan Lotion Ekstrak Daun Tembakau (nicotiana tabacum. L) Terhadap Nyamuk Aedes Aegypti

2021 ◽  
Vol 1 ◽  
pp. 1968-1976
Author(s):  
Rojiah Batsah ◽  
W Wirasti ◽  
F Fitriyani
Keyword(s):  
Aedes Aegypti ◽  
Leaf Extract ◽  
Physical Stability ◽  
Ethanol Extract ◽  
Tobacco Leaves ◽  
Tobacco Leaf ◽  
Nicotiana Tabaccum ◽  
Cycling Test ◽  
Significant Difference ◽  
One Way Anova

AbstractTobacco leaves (Nicotiana tabaccum. L) have great potential as a pesticide or insect repellent, especially the Aedes aegypti mosquito. Maceration method was used to obtain tobacco leaf extract as much as 127.86 grams from the dried simplicia of tobacco leaves (Nicotiana tabaccum. L) 827 grams (yield 15.46%). The tobacco extract was made in the form of lotio with a concentration of 1%, 2%, and 3%, having repellant effectiveness of 90%, 96% and 100%, respectively. Physical stability test was carried out on the lotion 0%, 1%, 2%, and 3% as follows; organoleptic test (brownish color, typical tobacco aroma and homogeneity), spreadability test (6.1cm; 6.1cm; 6.2cm; 6.4cm), adhesion test (3.06sec; 2.8sec; 2.75sec; 2.61sec), cycling test (brownish color, thick consistency, homogeneity, and distinctive aroma of tobacco), pH test (7; 7; 7; 6,3), and viscosity test (4.708cPs, 4.575cPs, 4.465cPs, 4.403cPs). The results of One Way ANOVA analysis showed that there was a significant difference in each concentration of tobacco leaf extract lotio and Tukey's test showed that the repellant ability of 3% concentration had 100% percent repelance. It can be concluded that the ethanol extract lotion of tobacco leaves (Nicotiana tabaccum. L) has repellant effectiveness.Keywords: tobacco leaves, extract, lotion, repellant, ANOVA AbstrakDaun tembakau (Nicotiana tabaccum. L) memiliki potensi besar sebagai pestisida atau pengusir serangga khususnya nyamuk Aedes aegypti. Metode maserasi digunakan untuk mendapatkan ekstrak daun tembakau sebanyak 127,86 gram dari simplisia kering daun tembakau (Nicotiana tabaccum. L) 827 gram (rendemen 15,46%). Ekstrak tembakau dibuat dalam bentuk lotio dengan konsentrasi 1%, 2%, dan 3% memiliki efektivitas repelan berturut-turut adalah 90%, 96% dan 100%. Dilakukan uji stabilitas fisik terhadap lotio 0%,1%, 2%, dan 3% sebagai berikut; uji organoleptis (warna kecoklatan, aroma khas tembakau dan homogen), uji daya sebar (6,1cm; 6,1cm; 6,2cm; 6,4cm), uji daya lekat (3,06detik; 2,8detik; 2,75detik; 2,61detik), uji cycling test (warna kecoklatan, konsistensi kental, homogen, dan aroma khas tembakau), uji pH (7;7;7;6,3), dan uji viskositas (4.708cPs, 4.575cPs, 4.465cPs, 4.403cPs). Hasil analisis One Way ANOVA menunjukkan adanya perbedaan yang signifikan pada setiap konsentrasi lotio ekstrak daun tembakau dan uji Tukey menunjukkan kemampuan repelan konsentrasi 3% memiliki persen repelansi 100%. Hal ini dapat disimpulkan bahwa lotio ekstrak etanol daun tembakau (Nicotiana tabaccum. L) memiliki efektivitas repelan.Kata kunci: : daun tembakau; ekstrak; lotion; repelan; ANOVA

Efektifitas Ekstrak Daun Sirih Hijau (Piper Betle) sebagai Insektisida Nabati terhadap Mortalitas Lalat Rumah (Musca domestica)

2019 ◽  
Vol 10 (2) ◽  
pp. 44-50
Author(s):  
Rinaldi Daswito ◽  
Rima Folentia ◽  
M Yusuf MF
Keyword(s):  
Musca Domestica ◽  
Leaf Extract ◽  
Effective Concentration ◽  
P Value ◽  
Piper Betle ◽  
Microbiology Laboratory ◽  
House Flies ◽  
Betel Leaf ◽  
The One ◽  
One Way Anova

One of the diseases that can be transmitted by flies is diarrhea. Green betel leaf contains essential oils, chavicol, arecoline, phenol, and tannins which function as plant-based insecticides. This study aimed to determine the effectiveness of green betel leaf extract (Piper betel) as a plant-based insecticide on the number of mortality of house flies (Musca domestica). The research was an experimental study used After Only Design used the One Way Anova test with a 95% confidence level. The samples used were 360 ​​house flies. Each treatment of 30 house flies with 4 repetitions and used three concentrations of green betel leaf extract (25%, 50%, 75%). The study was conducted at the Chemistry and Microbiology Laboratory of Health Polytechnic Tanjungpinang, while the location of the fly collection was at the Tokojo Garbage Collection Station in Bintan Regency. The number of mortality of house flies at a concentration of 25% was 81 heads (67.5%), 50% concentrations were 93 heads (77.5%), and at a concentration of 75% were 103 heads (85.83%). There was an effect of green betel leaf extract on the mortality of house flies (p-value 0.0001 <0.05) with the most effective concentration of 75%. Further research is needed to obtain a finished product utilizing green betel leaf extract as a vegetable insecticide, especially in controlling the fly vector. Need further research on the use of green betel leaf extract as a vegetable insecticide controlling the fly vector by taking into account the amount of spraying and the age of the fly.   Keywords: Green betel leaf extract , organic insecticide, houseflies

PENGARUH PARTISIPASI ANGGARAN, ASIMETRI INFORMASI, TEKANAN ANGGARAN DAN KOMITMEN ORGANISASI TERHADAP SENJANGAN ANGGARAN DI PEMERINTAH KABUPATEN BANYUMAS

2017 ◽  
Vol 13 (2) ◽  
pp. 142-153
Author(s):  
Ody Tegar Permana ◽  
Eliada Herwiyanti ◽  
I Wayan Mustika
Keyword(s):  
Organizational Commitment ◽  
Information Asymmetry ◽  
Linear Regression Analysis ◽  
Sample Selection ◽  
Multiple Linear Regression Analysis ◽  
Budgetary Slack ◽  
Budgetary Participation ◽  
Independent Variable ◽  
Spss Software ◽  
Government Institution

This study aims to determine the effect of budgetary participation, information asymmetry, budget pressure, and organizational commitment to budgetary slack. Population in this research is all government institution in Banyumas Regency. The sample selection was conducted by census method. Dependent variable used in this research is budget slack, while the independent variable used in this research is budget participation, information asymmetry, budget pressure, and organizational commitment. The data has been collected through questionnaires, then processed with the help of SPSS software. Based on the results of multiple linear regression analysis concluded that budgetary participation, information asymmetry, and organizational commitment affect the budget slack while budget pressure has no effect. The results of this study increasingly complement previous studies in the field of management accounting, especially in the scope of budgeting.   Penelitian ini bertujuan untuk mengetahui pengaruh partisipasi anggaran, asimetri informasi, tekanan anggaran, dan komitmen organisasi terhadap senjangan anggaran. Populasi dalam penelitian ini adalah seluruh instansi pemerintahan di Kabupaten Banyumas. Pemilihan sampel dilakukan dengan metode sensus. Variabel dependen yang digunakan dalam penelitian ini adalah senjangan anggaran, sedangkan variabel independen yang digunakan dalam penelitian ini adalah partisipasi anggaran, asimetri informasi, tekanan anggaran, dan komitmen organisasi. Data yang telah dikumpulkan melalui isian kuesioner, selanjutnya diolah dengan bantuan software SPSS. Berdasarkan hasil analisis regresi linear berganda disimpulkan bahwa partisipasi anggaran, asimetri informasi, dan komitmen organisasi berpengaruh terhadap senjangan anggaran sedangkan tekanan anggaran tidak berpengaruh. Hasil penelitian ini semakin melengkapi penelitian-penelitian sebelumnya di bidang akuntansi manajemen khususnya di lingkup penganggaran.

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