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This study aimed to assess the effects of main job security on moonlighting decisions at the individual level. It analyzed the Sakernas (Indonesian Labor Force Survey) dataset from 2016 to 2019. The findings showed a negative correlation between main job security and moonlighting decisions. Furthermore, the study treated the main income as a control variable and observed the interaction with job security. This observation showed that the marginal effects of job security varied depending on the income level. Holding the main income constant at the lowest level showed positive marginal effects. However, when the main income is held constant at higher levels, the positive marginal effects slowly diminish. By holding the main income constant at a higher level, the marginal effects would become negative. These findings originated from stronger financial incentives at lower income and weaker financial motives at higher income levels. Therefore, this study showed that low-income workers seem to treat moonlighting as a necessity rather than an option.

This study is a classroom action research conducted at SMA Negeri A Bondowoso, specifically in class XC with a total of 36 students, during the second semester of the academic year 2022/2023. In this research, both quantitative and qualitative data were collected. The results of a questionnaire completed by students and teachers in observation sheets during learning were used to generate quantitative data. Qualitative data was collected through observations and interviews with students and teachers. Data collection techniques include observation and testing. Two colleagues were involved as student activity observers. The results improved significantly between cycles I and II. The results of student activity in asking questions during learning were as high as 45% in cycle I to 49% in cycle II. The increase in reading literacy leads to increased listening skills from 51% in cycle I to 58% in cycle II. The increase in students' posttest results was 71% in cycle I and 84% in cycle II. Finally, according to the results of student responses, students who liked biotechnology material increased their acquisition from 47% in cycle I to 52% in cycle II. ABSTRAK: Penelitian ini adalah penelitian tindakan kelas yang dilaksanakan di SMA Negeri A Bondowoso yaitu pada kelas XC dengan jumlah siswa 36 dan dilakukan pada semester genap tahun ajaran 2022/2023. Jenis data yang digunakan dalam penelitian ini, yaitu data kuantitatif dan data kualitatif. Data Kuantitatif didapat dari hasil angket yang diisi oleh siswa dan guru dalam lembar observasi selama pembelajaran. Data Kualitatif diperoleh dari hasil Observasi dan Wawancara kepada siswa dan guru. Teknik pengumpulan data dengan cara observasi dan tes. Observer aktivitas siswa melibatkan dua orang teman sejawat. Terdapat hasil peningkatan yang signifikan antara siklus I dan siklus II. Pada penilaian aktivitas siswa, Hasil keaktifan siswa dalam bertanya selama pembelajaran pada siklus I sebanyak 45%, selanjutnya dihasilkan peningkatan sebesar 49% pada siklus II. Kemudian peningkatan dari hasil literasi membaca, pada aspek keterampilan menyimak pada siklus I sebesar 51% menjadi 58% pada siklus II. Peningkatan hasil post test siswa pada siklus I sebesar 71% dan siklus II sebesar 84%. Terakhir, pada hasil respon siswa, siswa yang menyukai materi bioteknologi mengalami peningkatan dari yang sebelumnya diperoleh sebesar 47% pada siklus I, naik secara signifikan dengan perolehan 52% pada siklus II.

AbstractThis research examines the relationship between audit quality and transfer pricing aggressiveness (TPAG), the impact of TPAG on firm risk, and the indirect effect of audit quality on firm risk through TPAG. The research is important in reaffirming the auditor-client relationship, increasing companies’ understanding of the advantages and disadvantages of transfer pricing in their strategies, and advancing research on audit quality and firm risk considering the tax aspects of multinational companies. Data were collected from non-financial publicly listed companies in three Southeast Asian countries, Indonesia, Malaysia, and Singapore, from 2014 to 2018, totaling 1,470 firm-year, using the panel data regression. The result indicates that multinational companies audited by high-quality (Big-N) audit firms exhibit higher levels of TPAG. Moreover, companies that employ more TPAG practices are likely to have lower firm risk because their transfer pricing transactions are efficient. This research also highlights that better audit quality indirectly reduces firm risk by influencing TPAG.

A pullback of two morphisms with a common codomain $f\colon A\to C$ and $g\colon B\to C$ is the limit of a diagram consisting $f$ and $g$. The dual notion of a pullback is called a pushout. A pushout of two morphisms with a common domain $k\colon A\to B$ and $l\colon A\to C$ is the colimit of a diagram consisting $k$ and $l$. The pullback and the pushout of two morphisms need not exists. In this paper, we constructed a pullback and a pushout of two morphism in category of topological modules. A pullback of two continuous homomorphisms $f\colon A\to C$ and $g\colon B\to C$ in category of topological modules is a diagram that contains $A\times _{C} B=\{(a,b)\in A\times B \mid f(a)=g(b)\}\subset A\times B$ with the subspace topology on $A\times _{C} B$. Furthermore, the pushout of two continuous homomorphisms $k\colon A\to B$ and $l\colon A\to C$ in category of topological modules is a diagram that contains $B\bigoplus_{A} C=(B\bigoplus C)/\sim$ where $\sim$ is the smallest equivalence relation containing the pairs $(k(a),l(a))$ for all $a\in A$ and topology on $B\bigoplus C$ is coproduct topology $\tau_{coprod}$

Breastfeeding is giving breast milk to babies. Breast milk is needed by babies for their growth, besides that breast milk also contains complete nutrients needed by babies according to their age stages. The purpose of this study is to analyze the effect of Cowpea powder (Vigna unguiculata) on the smooth production of breast milk in breastfeeding mothers in Kediri City in 2022. This research design is a quasi-experimental study, with Two Group Pretest and Post Test design. In this study, the study population was all postpartum mothers who breastfeed on day 4 in July - August 2022. This study used accidental sampling technique. The statistic test to test the effect was using the Wilcoxon test and the test for the difference test was the Mann whitney test. The results of the study in the intervention group obtained p value of 0.003 and α of 0.05 (P_value

Pemberian ASI secara Eksklusif merupakan makanan terbaik bagi bayi sampai dengan 6 bulan yang bersifat alamiah karena ASI mengandung berbagai zat gizi yang dibutuhkan dalam proses pertumbuhan dan perkembangan bayi secara optimal, tapi terkadang dalam prosesnya banyak hambatan ibu dalam memberikan ASI secara ekslusif salah satunya adalah hambatan produksi ASI. Alternative yang dapat dilakukan adalah memerah atau memompa ASI selama 10 – 20 menit hingga bayi dapat menyusu dan teknik marmet. Dari survey pendahuluan yang di lakukan di TPMB NY “K” Ngampel Kota Kediri dari 10 ibu menyusui tersebut, didapatkan 7 (70%) ibu memerah ASI dengan menggunakan metode breastpump, 3 (30%) ibu memerah dengan marmet. Penelitian ini dilakukan untuk mengetahui perbedaan efektifitas Teknik Marmet dan Breastpump pada pengeluaran ASI pada ibu menyusui. Rancangan pada penelitian ini menggunakan Quasy Eksperimen dengan populasi adalah ibu menyusui yang memiliki bayi hari 1-3 bulan berjumlah 22 ibu menyusui, dan sampel sebanyak 20 ibu menyusui 10 ibu menyusui dilakukan teknik marmet dan 10 ibu menyusui dilakukan teknik breastpump, pengambilan sampel dilakukan menggunakan teknik Puprosive Sampling. Pengumpulan data menggunakan lembar observasi, kemudian dianalisi menggunakan uji Mann – Whitney. Berdasarkan hasil penelitian pengeluaran ASI dengan teknik marmet 87,5% efektif dan pengeluaran ASI dengan menggunakan teknik breastpump 75% efektif, dan berdasarkan hasil uji data dengan menggunakan analisis Man Whitney didapatkan P-Value 0,003 (α=0,05) sehingga Ho ditolak dan H1 diterima yang artinya adanya perbedaan efektifitas teknik marmet dan breastpump pada pengeluaran ASI pada ibu menyusui. Hal ini dimungkinkan karena dengan teknik marmet terdapat kombinasi memerah dan memijat payudara sehingga dapat merangsang mammary alveoli untuk memproduksi ASI. Berdasarkan hasil penelitian teknik murmet dapat dijadikan alternative dalam meningkatkan ASI pada ibu menyusui.

Media sosial merupakan media yang paling banyak digunakan di Indonesia, salah satunya adalah instagtram. Instagram merupakan media yang dapat meng-upload foto dan video melalui instagram feed dan stories. Pengguna instagram dapat berinteraksi dengan pengguna lainnya dengan memberikan like dan komentar di foto dan video. Akan tetapi, pesan yang didapatkan bisa berupa pesan positif atau negatif. Dari pesan tersebut dapat menimbulkan efek yang berpengaruh pada kesehatan mental. Efek yang mempengaruhi kesehatan mental pengguna instagram dinamakan instagramxiety. Kesehatan mental instagramxiety akan menimbulkan perasaan bersalah, cemas, takut dan membanding-bandingkan diri sendiri. Penelitian ini bertujuan untuk mengetahui bagaimana pengaruh pengguna instagram terhadap kesehatan mental instagramxiety pada remaja di Kota Salatiga. Dalam penelitian ini menggunakan analisis regresi sederhana dengan menggunakan 100 responden. Hasil dari penelitian ini berdasarkan hipotesis tidak ada pengaruh pengguna instagram terhadap kesehatan mental instagramxiety pada remaja di Kota Salatiga. Akan tetapi, diperoleh determinasinya (R Square) 3,1% dapat dikatakan bahwa pengaruh pengguna instagram rendah atau kecil dampaknya terhadap kesehatan mental instagramxiety. Dapat dikatakan bahwa di Kota Salatiga dalam pengguna instagram tidak mempengaruhi kesehatan mental para penggunanya atau dapat dikatakan bahwa pengguna instagram yang tinggal di Kota Salatiga aman dari kesehatan mental. Hal ini dibuktikan dari penelitian sebelumnya yang berkaitan dengan instagram dengan kesehatan mental di Kota Salatiga yang memperoleh hasil yang rendah dari penelitian Pengaruh Penggunaan Instagram Stories terhadap Perilaku Phubbing pada Generasi Z di Kota Salatiga memperoleh 31,1% (Phang, 2020) dan penelitian Pengaruh Penggunaan Youtube dan Instagram terhadap FOMO pada Generasi Z Kota Salatiga memperoleh 19,48% (Asih, 2020).

Salatiga sebagai salah satu kota di Jawa Tengah memiliki penduduk lanjut usia yang semakin meningkat. Dari tahun 2015 hingga tahun 2017, jumlah lansia terus mengalami peningkatan. Dengan demikian, perhatian terhadap kehidupan lansia menjadi penting, agar lansia tidak menjadi beban bagi keluarga, masyarakat, dan Negara. Salah satu cara untuk memberdayakan lansia adalah dengan menemani lansia melalui siaran radio. Radio menjadi teman setia para lansia agar lansia tetap semangat dan agar lansia memperoleh teman ketika merasa kesepian. Program siaran radio interaktif Insan Lansia Ceria menjadi sarana bagi lansia untuk mengenali dirinya. Teori yang digunakan dalam pengabdian ini adalah teori Konsep Diri. Hasil pengabdian ini yakni lansia memiliki konsep diri positif meskipun kondisi fisik mereka menurun. Mereka tetap menjadi lansia yang produktif di usianya dengan bersosialisasi dengan lingkungan sekitar.

Instagram Stories is one of the main features of Instagram. Indonesia becomes one of the most active countries in using and creating Instagram Stories content compared to other countries. However, the use of the Instagram Stories feature has raised concerns because of the daily activities, such as food consumed, holiday activities, and emotions that become the public consumptions by sharing moments using photos or videos through the Instagram Stories feature. When people use the feature on Instagram Stories to take moments and daily activities, this behavior triggers the ignorance of social interactions surrounding them because they only focus on creating Instagram Stories. The phenomenon of the moments’ preservation through Instagram Stories feature can create phubbing behavior as a definition that describes someone’s indifferent behavior in an environment. They tend to focus on their smartphones rather than interacting with their surroundings. This study was conducted to explore the influence of using Instagram Stories on Generation Z’s phubbing behavior in Salatiga city. It used quantitative methods with the linear regression technique. It used a purposive random sampling technique with 397 respondents as the samples. The result of this study showed that the use of Instagram Stories affects the phubbing behavior in Generation Z in Salatiga, as for the percentage of the influence of the variable use in Instagram Stories toward phubbing behavior is 31.1%. The rest, which is 68.9%, is affected by other factors outside of the use of Instagram Stories that were not conducted by the researchers

Proporsi penduduk di atas 60 tahun di dunia tahun 2000 sampai 2050 akan berlipat ganda dari sekitar 11% menjadi 22%, atau secara absolut meningkat dari 605 juta menjadi 2 milyar lansia. Lansia sangat berisiko mengalami jatuh, hal ini disebabkan oleh faktor aktivitas, penurunan kemampuan fisik, penyakit yang diderita dan faktor lingkungan. Hasil wawancara dengan lansia di Kelurahan Pucangsawit Jebres Surakarta didapatkan mayoritas belum mengetahui mendeteksi dini risiko jatuh pada lansia. Tujuan dari kegiatan ini adalah untuk memberikan pengetahuan kepada masyarakat tentang deteksi dini risiko jatuh pada lansia dan dapat mempraktekkan senam keseimbangan. Metode yang diterapkan dalam pengabdian masyarakat adalah sosialisasi dan pendidikan kesehatan mengenai deteksi dini risiko jatuh pada lansia dan penatalaksanaannya dengan senam keseimbangan. Kegiatan sosialisasi mengenai deteksi resiko tinggi pada lansia dan simulasi senam keseimbangan bagi lansia dilaksanakan pada hari yang sama masyarakat yang telah dilakukan pada hari Kamis tanggal 11 Juli 2019 di Taman Cerdas Puntadewa Kelurahan Pucangsawit Jebres Surakarta. Kegiatan pengabdian masyarakat diikuti oleh 30 orang. Observasi kegiatan pengabdian masyarakat yang meliputi penyuluhan kesehatan dan pelatihan senam keseimbangan bahwa mayoritas peserta aktif dalam mengajukan pertanyaan maupun menjawab pertanyaan yang diberikan oleh tim pengabdian masyarakat serta dapat mempraktekkan senam keseimbangan. Pemberian pendidikan kesehatan tentang deteksi dini risiko jatuh pada lansia telah membuktikan bahwa pengetahuan dan keterampilan masyarakat meningkat setelah diberikan penyuluhan terlihat dari nilai pre dan post test para kader lansia.

Natural resources from the sea and the preservation of the maritime environment are the most important parts of developing a blue economy. Indonesia is a maritime country with an area of 6,400,000 km2 of water. The sea is a source of Indonesia’s assets, with fisheries sector revenues comprising around US$ 27 billion of the total GDP, supporting 7 million jobs, and providing 50% of domestic animal protein needs. The increasing demand for natural resources, including energy from the ocean, can provide new possibilities and challenges for creating sustainable marine ecosystems, and conserving marine natural resources. Indonesia needs to reform the management of the blue economy to increase investment contributions, in order to improve the governance of existing fisheries and marine ecosystems, including mangrove forests and coral reefs. We examine data on natural resources from the ocean and assets of the blue economy to determine a conceptual framework for accounting for the value of natural resource assets; this can be used to provide stakeholders with complete information about the potential of the blue economy, thereby strengthening the need for and protecting valuable natural resources for future generations.

Air Susu Ibu (ASI) adalah makanan utama dan terbaik untuk bayi, Colin dan Scott (2009) dalam penelitiannya yang dilakukan di Australia menjelaskan bahwa 29% ibu menyusui berhenti menyusui karena produksi ASI berkurang. Pemberian kurma dan pijat oksitosin dapat dijadikan alternatif untuk meningkatkan produksi ASI pada ibu nifas. Kurma mengandung hormon yang mirip dengan oksitosin yaitu hormon potuchin, serta memberikan pijatan oksitosin, keduanya menghasilkan hormon oksitosin yang dapat merangsang produksi ASI. Tujuan penelitian ini adalah untuk mengetahui perbedaan efektivitas pemberian kurma dan pijat oksitosin terhadap produksi ASI pada ibu menyusui 0-6 bulan. Desain penelitian ini adalah penelitian Pre-Experimental dengan pendekatan desain Two Group Pretest-Posttest design. Populasi dalam penelitian ini adalah ibu menyusui 0-6 bulan yang produksi ASInya tidak lancar dengan jumlah 32 responden, teknik pengambilan sampel menggunakan teknik purposive sampling. Instrumen pengumpulan data menggunakan kuesioner. Analisis data menggunakan uji Wilcoxon dan Mann Whitney. Hasil penelitian menunjukkan bahwa setelah diberikan kurma sebagian besar (75%) produksi ASI lancar, sedangkan setelah pijat oksitosin semua responden (100%) produksi ASI lancar. Hasil analisis dengan uji Wilcoxon menunjukkan bahwa ada pengaruh pemberian kurma terhadap peningkatan produksi ASI (P_value 0,001) dan pengaruh pijat oksitosin terhadap peningkatan produksi ASI (P_value 0,000). Hasil uji statistik menggunakan Mann Whitney menunjukkan adanya perbedaan efektivitas pemberian kurma dengan pijat oksitosin terhadap produksi ASI. Berdasarkan hasil penelitian, pijat oksitosin memiliki efektivitas yang lebih tinggi dalam meningkatkan produksi ASI selama 0-6 hari postpartum dibandingkan dengan pemberian jus kurma. Pemberian sari kurma dan pijat oksitosin dapat dijadikan alternatif bagi ibu nifas yang mengalami gangguan produksi ASI, agar ASI dapat diberikan secara maksimal kepada bayi sehingga bayi dapat tumbuh dengan sehat.

The Fishery Cooperative is one of the economic entities engaged in fisheries. Although the concept of a blue economy emerged in 2014, there is no research linking fishery cooperatives with the blue economy. Therefore, this scoping review aims to identify evidence of the contribution of fishery cooperatives to a sustainable blue economy, especially from a business perspective. This scoping review uses all articles in the SCOPUS database. The scoping review shows that the fishery cooperative supports a sustainable blue economy. It can increase economic growth by increasing fishermen’s harvest, improving fisheries and non-fisheries sectors, and developing a sustainable environment and economy.

Melanie Subono involvement on the case of Satinah and Kendeng is interested, which is followed by majority of netizen called Indonesia society. Success in completing a case is determined by actress in building of communication network so as to achieve the goal. This research uses the theory of Communication Network and Social Movement which aims to know how does Melanie Subono as an actress build communication network through media social and make social movement to achieve the goal. After Communication Network and Social Movement formed, this research also uses Communicator Credibility to see all factors of communicator credibility which is played by Melanie Subono in the case of Satinah and Kendeng. This research aims to know how to build Communication Network and Social Movement, and also to know Communicator Credibility of Melanie Subono on the case of Satinah and Kendeng. The result of this research obtained is the relations in the case of Satinah and Kendeng obviously and determining the success in solving the case. Social movement which Melanie Subono did in the case of Satinah is type of Alternative Moment and type of social movement in the case of Kendeng is Reformative Moment. Communications network built and social movements to determine the credibility of Melanie Subono be communicators.

This study aims to investigate the relationship between tax avoidance, related party transactions and the corporate dividend policy. Furthermore, this study will also investigate the moderating effects of the implementation of Corporate Governance (CG) on the relationship between tax avoidance, Related Party Transactions (RPT) and corporate dividend policies. Our sample covers companies listed on the Indonesian Stock Exchange during 2011-2014. The results provide moderate support for the proposed hypotheses. First, the greater tax avoidance that a company makes will increase the size of the firm's RPT. Second, the higher that the company's RPT is, this will lower the company's cash dividend payout rate. Third, the greater the tax avoidance is, the lower the company's cash dividend payout rate will be, which is done through a related party transaction.Fourth, the impact of the implementation of strong CG will weaken the positive relationship between corporate tax avoidance and the company’s RPT size, strengthen the negative relationship between the RPT’s size and the cash dividend payout policy of the firm, and strengthen the negative relationship between the company’s tax avoidance and the company's cash dividend payout policy which is mediated by the company’s RPT. This study makes three contributions. First, this study shows an indirect relationship between tax avoidance and cash dividend payments, mediated by RPT. Second, this study tries to examine the effect of CG’s moderation on the relationship between tax avoidance and RPT, as well as the effect of CG’s moderation on the relationship between tax avoidance and cash dividend payments, mediated by RPT. Third, this study developed RPT measurements by looking at the RPT’s components more specifically (looking at components of transactions outside of the main business of the company - the "others" component).

Background: Weight is the first indicator for baby’s growth value. Eforts to increasing the baby’s weight is maximise the nutrients and mother’s milk as the primmary food for baby on 1-6 months. Objective: This research was conducedt to analyze relation factors with giving mother’s milk and the view of weight accomplishment. This factors such as technique, frequency, sucking duration and the intake of energy with baby’s weight on 1-6 months. Methods: Design in this reserach is cohort prostective to follwoing the baby’s weight as long as 4 months. Sample in this research are baby’s mother on 1-6 months which was taken by purpossive sampling in the beginning of this research are 60 respondent and fall 14 respondent, 46 respondent were been analyze. Data analyze was obtained with chi square and multivariate with multiple logistic of regression test. Results: This research showed that has relation betweeen breasfeeding technique with baby’s weight by p-value=0.003, there is relation between breasfeeding frequency with baby’s weight by p-value=0.018, there is relation between breasfeeding duration with baby’s weight by p-value=0,001, there is relation between the intake of energy with baby’s weight by p-value

Using neighbourhood assignments, we introduce and study a new cardinal function, namely GCI(X), for every topological space X. We shall mainly investigate the spaces X with finite GCI(X). Some properties of this cardinal in connection with special types of mappings are also proved.

Someone who is sick tends to suffer from stress. This type of patient really needs a figure of nurse to reduce their stress level. Beside that’s, patient also needs a therapeutic communication. Therefore, a research is done in the Neurology Ward in M Haulussy General Hospital in Ambon with the purpose is to find out the therapeutic communication relationship of the nurses toward the patients’ stress level in the Neurology Ward in M Haulussy General Hospital in Ambon. The method used in this study is the correlation quantitative method. The correlation result of the nurses’ verbal communication toward the patients’ stress level is 0,498 with the significant point of 0,005 (p

This study aims to determine the impact of the Capital Adequacy Ratio ( CAR ) , Loan to Deposit Ratio ( LDR ) and Net Interest Margin ( NIM ) of the Return on Assets ( ROA ) at PT . Bank Mandiri ( Persero ) Tbk . The data used in this study comes from the banks concerned . The data taken in the form of secondary data obtained through the banking statistics quarterly financial report of PT . Bank Mandiri ( Persero ) Tbk in Indonesia during 2008-2012. The analytical method used consists of multiple regression analysis , the classical assumption , hypothesis testing ( t test and F test ) and test the coefficient of determination . From the results of this study concluded that based on regression analysis obtained the following equation : Y = 6.342 + 0.008 + 0.044 XI X2 - 1.176 X3 . In the classical assumption test found a problem in the autocorrelation test , whereas the normality test, multicollinearity and heteroscedasticity test there is a problem in the model . Based on the hypothesis testing , the F test is known that jointly ( simultaneously ) variable CAR , NIM and LDR significant effect on ROA . While the t test ( partial testing ) , variable CAR and NIM has no effect on ROA . While variable LDR dominant and significant positive effect on ROA

This research aimed to evaluate the bioavailability of fortificant, protein digestibility, and nutrition contribution of biscuits supplemented with snakehead fish flour and fortified with Zn and Fe. Randomized complete design was used in this research which consisted of two steps, namely: 1) Zn and Fe microencapsulation, 2) formulation of biscuit supplemented with fish flour 15% which fortified with Zn and Fe. Level of Zn and Fe per serving size were to meet 25%, 50% and 100% of RDA. Based on ANOVA showed that there were no significantly difference on bioavailability of Zn and Fe on various fortification level (p>0.05). Biscuits fortified with Zn and Fe to meet 50% RDA per serving size had the highest bioavailability of 76.32% and 41.80%, respectively. This biscuits was chosen for further analysis namely physical and chemical characteristics and protein digestibility. Result of analysis showed that the chosen biscuits more crunchy than those the commercial biscuits. Each a hundred grams of biscuits contained moisture, ash, protein, fat, carbohydrate, energy, Fe and Zn of about 2.73 g, 2.80 g, 13.34 g, 24.53 g, 57.32 g , 503 kcal, 11.7 % and 8.83%, respectively and had protein digestibility of 78.45%. This biscuits was in range of quality standards for biscuits SNI 01-2973-1992. The contribution of the chosen biscuits on RDA of energy, protein, Fe and Zn were 19,48%; 20,51%; 74,44%; 54.44%, respectively. Keywords: Bioavailability, biscuit of snakehead fish, protein digestability, fortification ABSTRAK Penelitian ini bertujuan untuk mempelajari bioavailabilitas fortifikan, daya cerna protein, dan kontribusi gizi biskuit ikan gabus yang ditambahkan tepung ikan gabus dan difortifikasi dengan Zn dan Fe. Rancangan percobaan yang digunakan adalah RAL. Penelitian terdiri atas dua tahap, yaitu pertama adalah melakukan mikroenkapsulasi mineral Zn dan Fe, kedua formulasi biskuit berbasis 15% tepung ikan gabus yang difortifikasi dengan mineral Zn dan Fe dengan taraf fortifikasi, yaitu sebesar 25%, 50%, dan 100% AKG per serving size. Terhadap biskuit yang dihasilkan dilakukan analisis bioavailabilitas Zn dan Fe. Hasil sidik ragam menunjukkan bahwa bioavailabilitas Zn dan Fe tidak berbeda nyata pada berbagai taraf fortifikasi (p>0.05). Biskuit hasil fortifikasi Zn dan Fe sebesar 50% AKG memiliki bioavailabilitas tertinggi, yaitu masing-masing 76,32% dan 41,80%. Formula biskuit ini dipilih untuk dianalisis lebih lanjut, yang meliputi analisis sifat fisik, kimia, dan daya cerna protein. Hasil analisis menunjukkan bahwa biskuit terpilih tersebut lebih renyah daripada biskuit komersial. Dalam 100 g biskuit tersebut terkandung air, abu, protein, lemak, dan karbohidrat berturut-turut sebesar 2,73 g; 2,08 g; 13,34 g; 24,53 g; 57,32 g; serta energi sebesar 503 kkal. Kadar Fe dan Zn biskuit terpilih tersebut adalah 11,7 mg dan 8,83 mg/100 g; dengan daya cerna protein sebesar 78,45%. Biskuit berbasis tepung ikan gabus 15% yang difortifikasi Zn dan Fe sebesar 50% AKG memenuhi standar kualitas biskuit SNI 01-2973-1992. Kontribusi biskuit terpilih terhadap AKG energi, protein, Fe dan Zn berturut-turut adalah 19,48%; 20,51%; 74,44%; 54.44%. Kata kunci: Bioavailabilitas, biskuit ikan gabus, daya cerna protein, fortifikasi

This study was aimed to investigate functional biscuit formulation based on snakehead fish flour. Research design used was complete randomized design. First step of the study was to characterize and develop snakehead fish flour, the second step was to determine functional biscuit formulation with four treatments: 0%, 10%, 15% and 20% fish flour (FF) of total weight of biscuit dough. Characterization of snakehead fish flour showed that nutrient content in 100 g was water 13.61%, ash 5.96%, protein 76.9%, fat 0.55%, carbohydrate 3.53%, Zn 3.09 mg and Fe 4.43 mg, in accordance to fish flour quality SNI 01-2715-1996/Rev.92. Snakehead fish flour also contained albumin 24.25%. Organoleptic study in the form of hedonic test to 30 semi trained panelist showed that the highest acceptance percentage on color and odor was in 15% FF which were 96.67% and 63.33%, respectively. Highest texture acceptance was in 15% FF which was 73.33% and highest flavour acceptance was in 10% FF which was 58.33%. The acceptability of respondent showed that snakehead fish flour treatment had a significant effect (p0.05) on biscuit odor, flavour, color and overall. Based on subjects acceptance, biscuit formula with 15% snakehead fish flour substitution was selected. Keywords: Functional biscuit, substitution, fortification ABSTRAK Penelitian ini bertujuan untuk mempelajari formulasi biskuit fungsional berbasis tepung ikan gabus. Rancangan percobaan yang digunakan adalah RAL (Rancangan Acak Lengkap). Tahap pertama penelitian melakukan karakterisasi dan pembuatan tepung ikan gabus, sedangkan tahap kedua penelitian menentukan formulasi biskuit fungsional dengan empat taraf perlakuan, yaitu 0%, 10%, 15%, dan 20% tepung ikan (TI) terhadap total berat adonan biskuit. Hasil karakterisasi tepung ikan gabus menunjukkan kandungan gizi dalam 100 g bahan adalah air 13,61%, abu 5,96%, protein 76,9%, lemak 0,55%, karbohidrat 3,53%, Zn 3,09 mg dan Fe 4,43 mg, sesuai dengan mutu tepung ikan SNI 01-27151996/Rev.92. Tepung ikan gabus juga mengandung albumin sebesar 24,25%. Hasil uji organoleptik biskuit berupa uji hedonik oleh 30 orang panelis semi terlatih menunjukkan bahwa persentase penerimaan panelis terhadap warna dan aroma tertinggi pada 20% TI dengan penerimaan masing-masing sebesar 96,67% dan 63,33%. Tekstur tertinggi pada 15% TI sebesar 73,33% dan rasa tertinggi pada 10% TI sebesar 58,33%. Penerimaan panelis menunjukkan bahwa perlakuan tepung ikan gabus berpengaruh nyata (p0,05) terhadap aroma, rasa, warna dan keseluruhan biskuit. Berdasarkan pertimbangan penerimaan panelis maka terpilih formula biskuit dengan substitusi 15% tepung ikan gabus. Kata kunci: Biskuit fungsional, subtitusi, fortifikasi

As one of the IFRS convergence program, DSAK-IAI has made several revisions of financial accounting standards, one of which is PSAK No. 30 (Revisi 2007) about Leases. These financial accounting standards have become effective since January 1, 2008. But until now still a few companies that apply this standard. This is probably because the company did not know the financialbenefitofthe application ofthisstandard. Thereforethis studywas conducted to determinethe value relevance of PSAK No.30 (Revised 2007) about Leases, which is assessed on the basis of capital market reactions. The results showedthat theapplication of PSAK No.30 (Revised 2007), about Leases, do nothave an influence onthe market. So we can saythe market does notsee thevalue relevance of PSAK No.30 (Revised 2007) about Leases.

Munculnya gerakan sosial baru di ranah ruang virtual merupakan kajian menarik setelah Rheingold (1993) mencoba merumuskan konsep masyarakat virtual. Gerakan sosial baru saat ini mulai masuk di ruang publik virtual sebagai ruang berbagi untuk publik. Artikel ini akan menganalisis seberapa jauh gerakan sosial baru memasuki ruang publik virtual khususnya pada kasus Satinah. Hasil kajian menunjukkan bahwa ruang virtual telah mampu menjadi ruang publik bagi masyarakat untuk mempertahankan diri serta melakukan perlawanan melalui aktivitas kolektif warga yang digerakkan oleh aktor-aktor tertentu.

Penelitian ini bertujuan untuk mengetahui aspek potensi ekowisata di kawasan Api Tak Kunjung Padam kabupaten Pamekasan dan persepsi masyarakat sekitar tentang potensi ekowisata yang ada. Metode pengambilan data meliputi mendapatkan informasi umum dari Key person dengan menggunakan teknik purposive sampling, penelusuran pustaka, observasi lapang, pengumpulan data lokasi berdasarkan persepsi masyarakat dengan pemilihan responden dengan menggunakan teknik purposive sampling dan wawancara semi terstruktur. Sumber daya alam yang ada di sekitar kawasan objek wisata yang berpotensi untuk mendukung ekowisata yaitu, objek wisata Api Tak Kunjung Padam, umbi bentul (Colocasia esculenta L.), lahan pertanian Singkong (Manihot esculenta Crantz), Kacang hijau (Phaseolus radiatus L.), Pisang (Musa paradisiaca L.) dan Jagung (Zea mays L.), rengginang lorjuk, jubada, kaldu kokot, rujak dan campur madura. Berdasarkan hasil wawancara diketahui bahwa hasil panen dari lahan pertanian dimanfaatkan masyarakat setempat untuk menambah perekonomian dengan cara dijual di kawasan Api Tak Kunjung Padam maupun di pasar. Masyarakat setempat juga belum banyak mengetahui potensi sumber daya tersebut untuk dimanfaatkan sebagai pendukung konservasi lingkungan secara umum di wilayah tersebut. Kata Kunci : Api Tak Kunjung Padam, ekowisata, Persepsi.

The article discusses an innovative approach to teaching writing in Indonesian secondary schools by encouraging students to retell local folktales from different perspectives. It states that this method is designed to stimulate creativity and critical thinking. It highlights the importance of integrating local culture and values into the English as a Foreign Language (EFL) curriculum to maintain cultural identity.

In the paper of Jachymski et al., a general Cauchy-type class of functions, AM(X, Y), has been defined. Assuming M to be non-decreasing, the class is in some sense equivalent to the class of continuous functions or Baire-1 functions. In this paper, we provide an equivalent definition of the class and use it to obtain several results without assuming M to be non-decreasing. In particular, by assuming the limit of M at (0,0) exists, we show that the class contains all continuous functions or it can only contain uniformly locally constant functions. [ABSTRACT FROM AUTHOR]

Melanins are a complex natural pigment that darken the skin, a phenomenon regarded as an esthetic problem in tropical countries such as Indonesia. Melanin can be degraded by various oxidative enzymes such as laccase (Lac) and manganese peroxidase (MnP) which are produced by white rot fungi (WRF). In the current study, we successfully obtained a partial purified Lac-MnP from a tropical WRF called Trametes hirsuta OK271075. Co-catalysis of Lac and MnP in the melanin degradation existed as indicated by the enhancement of degradation upon the addition of mediators for the respective enzymes. The highest degradation was up to 42% in the presence of TEMPO (0.2 mM) and MnSO4-H2O2 (0.75 mM, 0.2 mM) as mediators. The increment was up to 20% compared to treatment without mediators. A higher degradation rate achieved when specific mediators of the enzymes were utilized indicated a synergistic effect of both enzymes that could be used simultaneously for melanin degradation. FTIR and FESEM analysis revealed significant changes in melanin structure between enzyme-treated and untreated melanin. Melanin granules were cracked and exfoliated due to an enzyme attack. Based on Pyrolysis-GCMS analysis, several compounds such as phenols, epoxides, ketones, and carboxylic acids were found in higher amount in the enzyme-treated than untreated melanin. This finding revealed the potency of a new isolated T. hirsuta for new enzyme applications in biotechnology fields, especially to degrade melanin for application in natural whitening cosmetics. [ABSTRACT FROM AUTHOR]