Determinants of Internal Auditor Performance in Islamic- Based Organizations: Empirical Evidence from Indonesia

Yulianti YULIANTI,M,Wahyudin ZARKASYI,Harry SUHARMAN,Roebiandini SOEMANTRI 한국유통과학회 2022 The Journal of Asian Finance, Economics and Busine Vol.9 No.5

This study aims to obtain empirical evidence of the absence of testing the effect of professional ethics, emotional intelligence, and internal auditor performance on professional skepticism. According to this study, internal auditors can use professional skepticism to better understand red flag fraud. Questionnaires were used as the research instruments in this study. The participants included 186 auditors. Using structural equation modeling, this study confirms the hypothesis. The results show that the application of professional ethics and emotional intelligence has a positive effect on professional skepticism. The findings show that 1) professional skepticism can improve internal auditors’ understanding of the red flags of fraud, 2) professional ethical norms influence how people behave and accomplish jobs, and 3) how constructive findings are produced by an audit procedure that adheres to the requirements of an audit expert, not just an espionage agent trained to infiltrate. As a result, internal auditors’ higher performance in performing functions as a building agent rather than a secret agent like intelligence can be attributed to this. This study provides evidence that 1) not only does the use of professional ethics increase professional skepticism, but high emotional intelligence also plays a role, and 2) professional skepticism can improve internal auditors’ understanding of red flags of fraud.

Relationship between intra-household food distribution and coexistence of dual forms of malnutrition

Yulianti Wibowo,Bambang Sutrisna,Hardinsyah Hardinsyah,Ratna Djuwita,Mondastri Korib M,Ahmad Syafiq,Atmarita Tilden,Mardiati Najib 한국영양학회 2015 Nutrition Research and Practice Vol.9 No.2

BACKGROUND/OBJECTIVES: The relationship between food intake and nutritional status has been clearly established. Yet, there are only limited studies on food intake among family members and their nutritional status. The study examined the relationship between intra-household food distribution and coexistence of dual forms of malnutrition (DFM) in the same household. SUBJECTS/METHODS: Households with a malnourished child and overweight mother were categorized as DFM. Intra-household food distribution among family members was reported using ratios, which are a measure of individual intakes as compared to all household member intakes adjusted to RDA. RESULTS: A1,899 families were included in the study. The prevalence of DFM was 29.8% (95%CI 26.5-31.2). Children consumed lower amounts of energy (OR 1.34; 95%CI 1.06-1.69, P = 0.011), carbohydrates (OR 1.2; 95%CI1.03-1.61, P = 0.022), protein (OR 1.3; 95%CI 1.03-1.64, P = 0.026), and fat (OR 1.3; 95%CI 1.05-1.66, P = 0.016) than their mothers and other family members. In contrast, mothers consumed more carbohydrates than children and other family members (OR1.24; 95%CI 1.02-1.51, P = 0.03). CONCLUSIONS: This study is the first to report on the food distribution among family members and its relationship with occurrence of DFM in Indonesia. The results confirm the occurrence of an unequal food distribution between children and mothers, which increases risk of DFM in the household. The results also demonstrate that nutritional education at the household level is important to increase awareness of the impact of DFM.

Employment and Skill Development Initiatives in the Labor Markets: The Cases of Indonesia and Thailand

Devi Yulianti,Ade Fitriansyah 서울대학교행정대학원 2024 Journal of Policy Studies Vol.39 No.1

This study delves into the intricate dynamics of labor markets in Indonesia and Thailand, revealing the symbiotic relationship between policy attributes, vocational education, and collaborative governance, all anchored in a robust theoretical framework encompassing policy attributes. The central question driving this research is: How can the government effectively mitigate labor market challenges in Indonesia and Thailand? To answer this question, the study aims to illuminate the interplay of solubility, complexity, scale, divisibility, monetarization, scope, and interdependence attributes within labor market policies. Employing a case study as its primary research strategy, the study analyzes data from diverse sources, including labor force statistics, policy documents, and academic literature. The Indonesian government, driven by the commitment to address the multifaceted challenges of unemployment and skill gaps, has formulated strategic initiatives to increase productivity and competitiveness. Thailand’s School in Factory Programs is an exemplary model, showcasing a comprehensive approach to workforce competence by seamlessly integrating education with industry needs. The analysis extends to the broader context of population policies, drawing valuable lessons from the Republic of South Korea. The success of South Korea’s population policy highlights the relevance of principles such as New Public Management (NPM), New Public Governance (NPG), and New Public Service (NPS). These principles are subsequently intertwined with the Indonesian and Thai cases, providing a comprehensive understanding of governance dynamics within the context of population and employment strategies.

Corporate Governance and Financial Stability of Islamic Banks in Asia

Ismawati HARIBOWO,Zuwesty Eka PUTRI,Yulianti YULIANTI 한국유통과학회 2021 The Journal of Asian Finance, Economics and Busine Vol.8 No.12

An economic system is a means by which societies or governments organize and distribute available resources, services, and goods across a geographic region or country. The Islamic financial system faces a number of challenges as part of its role as a tool for developing economic activities. This study intends to advance research by Lassoued (2018) by expanding the research population to include Islamic banks in Asia and adding new dimensions - the size of the independent commissioner and corporate governance. The population of this study is the 100 largest Islamic banks in Asia. Statistical calculations with the STATA application is used for data analysis. Based on the test results, it was found that the size of the sharia board and the independent board of directors did not affect the financial stability of Islamic banking companies. Another finding is that the size of the independent commissioner affects financial stability. This finding shows that commissioners have played an active role in the company, indicating that if the sharia banking company has an ideal number of independent commissioners, it will be advantageous to the company’s stability and business sustainability.

Modulation of the lattice structure of 2D carbon‑based materials for improving photo/electric properties

Fangyi Li,Yulianti Anjarsari,Jiamei Wang,Rifda Azzahiidah,Jizhou Jiang,Jing Zou,Kun Xiang,Huijuan Ma,Arramel 한국탄소학회 2023 Carbon Letters Vol.33 No.5

Reliable, inexpensive, environment-friendly, and durable properties of carbon materials with unique and outstanding photoelectric performance is highly desired for myriad of applications such as catalysis and energy storage. Since lattice modulation is a vital method of surface modification of materials, which form by an external force during the synthesis process, causing the internal compression and stretching, leading to lattice sliding event. In this review, we present a summary of different methods to tailor the lattice modulation in 2D carbon-based materials, including grain/twin boundary, lattice strain, lattice distortion, and lattice defects. This overview highlights the implication control of the diverse morphologies of nanocrystals and how to tailor the materials properties without adding any polymers. The improvement in the performance of 2D carbon materials ranges from the enhancement of charge transport and conductivity, structural stability, high-performance of light absorption capacity, and efficient selectivity promote the future prospect of 2D carbon materials broaden their applications in terms of energy conversion and storage. Finally, some perspectives are proposed on the future developments and challenges on 2D carbon materials towards energy storage applications.

The Role of Two Human Milk Oligosaccharides, 2′-Fucosyllactose and Lacto-N-Neotetraose, in Infant Nutrition

Badriul Hegar,Yulianti Wibowo,Ray Wagiu Basrowi,Reza Gunadi Ranuh,Subianto Marto Sudarmo,Zakiudin Munasir,Alpha Fardah Atthiyah,Ariani Dewi Widodo,Supriatmo,Muzal Kadim,Ahmad Suryawan,Ninung Rose Dian 대한소아소화기영양학회 2019 Pediatric gastroenterology, hepatology & nutrition Vol.22 No.4

Human breast milk contains numerous biomolecules. Human milk oligosaccharides (HMOs) are the third most abundant component of breast milk, after lactose and lipids. Amongst the synthetized HMOs, 2′-fucosyllactose (2′-FL) and lacto-N-neotetraose (LNnT) are widely studied and are considered safe for infant nutrition. Several studies have reported the health benefits of HMOs, which include modulation of the intestinal microbiota, anti-adhesive effect against pathogens, modulation of the intestinal epithelial cell response, and development of the immune system. The amount and diversity of HMOs are determined by the genetic background of the mothers (HMO secretors or non-secretors). The non-secretor mothers secrete lower HMOs than secretor mothers. The breastfed infants of secretor mothers gain more health benefit than those of non-secretor mothers. In conclusion, supplementation of infant formula with 2′-FL and LNnT is a promising innovation for infant nutrition.

Improvement of seedling quality of red jabon (Neolamarckia macrophylla (Roxb.) Bosser) through seed sowing techniques and seed invigoration

Naning Yuniarti,Yulianti,Dede J. Sudrajat,Nurhasybi,Muhammad Zanzibar,Dida Syamsuwida,Nina Mindawati,Ahmad Junaedi,Kurniawati Purwaka Putri,Evayusvita Rustam,Nurin Widyani,Yosephin Martha 한국산림과학회 2023 Forest Science And Technology Vol.19 No.3

Red jabon (Neolamarckia macrophylla) is one of potential tree species, but there are some problems in its cultivation. Intermediate seed character and very small seed sizes with little food reserves often cause the low germination, low growth of the seedlings, and the sowing of the seeds to be too dense, resulting in an abnormal number of seedlings. The purpose of the research was to improve the seed germination and seedling quality of red jabon by adjusting the sowing density and seed invigoration treatment using hormonal and bioprim- ing. Two experiments were conducted, that is, (1) identification of optimal seed density on the several combinations of sowing media (top soil, rice husk and compost) and (2) evalu- ation of the most suitable hormonal priming (GA3) and biopriming (liquid organic fertilizer, LOF) applications. The use of top soil media with a seed density of 0.5 g/400 cm2 can pro- duce the highest pure live seed (PLS), that is, 721.67 seedlings/0.5 g. The seed treated by hormonal and bio-priming significantly affected the seed germination and seedling growth. Soaking seed in GA3 100 ppm for 4 days produced the highest of the PLS (764 seedling- s/0.5 g), followed by soaking in LOF for 3 days and GA3 50 ppm for 4 days. The highest seed- ling height was generated from soaking the seeds using LOF for 3 days. The highest root collar diameter and biomass of red jabon seedlings were obtained from the treatment of seeds immersed in the GA3 50 ppm for 3 days. The best quality index value of red jabon seedlings was produced from the treatment of seeds immersed in the hormone GA3 50 ppm for 3 days. In general, a sowing density of 0.5 g/400 cm2 in top soil media and seed soaking treatment in GA3 50 ppm or LOF for 3 days can improve germination and growth of red jabon seedlings.

The Role of Two Human Milk Oligosaccharides, 2'-Fucosyllactose and Lacto-N-Neotetraose, in Infant Nutrition

Hegar, Badriul,Wibowo, Yulianti,Basrowi, Ray Wagiu,Ranuh, Reza Gunadi,Sudarmo, Subianto Marto,Munasir, Zakiudin,Atthiyah, Alpha Fardah,Widodo, Ariani Dewi,Supriatmo, Supriatmo,Kadim, Muzal,Suryawan, A The Korean Society of Pediatric Gastroenterology 2019 Pediatric gastroenterology, hepatology & nutrition Vol.22 No.4

Human breast milk contains numerous biomolecules. Human milk oligosaccharides (HMOs) are the third most abundant component of breast milk, after lactose and lipids. Amongst the synthetized HMOs, 2'-fucosyllactose (2'-FL) and lacto-N-neotetraose (LNnT) are widely studied and are considered safe for infant nutrition. Several studies have reported the health benefits of HMOs, which include modulation of the intestinal microbiota, anti-adhesive effect against pathogens, modulation of the intestinal epithelial cell response, and development of the immune system. The amount and diversity of HMOs are determined by the genetic background of the mothers (HMO secretors or non-secretors). The non-secretor mothers secrete lower HMOs than secretor mothers. The breastfed infants of secretor mothers gain more health benefit than those of non-secretor mothers. In conclusion, supplementation of infant formula with 2'-FL and LNnT is a promising innovation for infant nutrition.

The Effect of Ethical Leadership on Organizational Citizenship Behavior: An Empirical Study in Indonesia

Yogi YUNANTO,Fendy SUHARIADI,Praptini YULIANTI,Ria Lestari PANGASTUTI,Heylen Amildha YANUARITA 한국유통과학회 2021 The Journal of Asian Finance, Economics and Busine Vol.8 No.7

Fraud cases that are committed by top management or people who have high positions or organization can be called character assassination crimes. The purpose of this study was to determine the effect of ethical leadership on organizational citizenship behavior and the effect of ethical leadership on job satisfaction and job satisfaction on organizational citizenship behavior. This study uses quantitative methods with SEM analysis tools partial least square (PLS) with the population of this study being all civil servants in the Kediri city government with 125 organizational members. This research instrument uses a questionnaire divided into three main parts: (1) leadership ethics as measured by 6 indicators and 12 items. (2) Organizational Citizenship Behavior (OCB) as measured by 7 dimensions and 14 items (3) job satisfaction as measured by 4 indicators and 8 items. Based on the results of the discussion of data analysis that has been carried out through data processing and proof of hypotheses, it can be concluded that an increase in ethical leadership will have an impact on increasing organizational citizenship behavior, an increase in ethical leadership variables will affect job satisfaction and that job satisfaction has no significant effect on organizational citizenship behavior.

Optimum plant density and harvest age for maximizing productivity and minimizing competition in a Calliandra short-rotation-coppice plantation in West Java, Indonesia

Widyati Enny,Sutiyono,Darwo,Mindawati Nina,Yulianti Mira,Prameswari Diana,Abdulah Lutfy,Yuniarti Karnita,Baral Himlal 한국산림과학회 2022 Forest Science And Technology Vol.18 No.1

To produce large volumes of biomass for implementing its green energy policy, the Government of Indonesia has issued a short rotation energy plantation program for a num- ber of tree species including Calliandra calothyrsus (Meissn.). Optimum density and prompt harvesting are needed to maximise productivity, but information regarding both factors is insufficient. This study aimed to investigate the optimum growth spacing and ideal felling age to produce the largest volumes of biomass both economically and sustainably. Experiments were arranged on one hectare of land, which was divided into four plots with different plant spacing treatments (1 1.5 m; 1.5 1.5 m; 2 1.5 m; and 2 2 m). Growth and yield observations were carried out on plants aged 12, 18, and 24 months in each plot, with 30 sample trees left for growth observations and ten sample trees cut at each of the three ages after planting. This resulted in a total of 240 samples from the 2,710 trees planted. Trees were felled at 50 cm from the soil surface, and the resulting stools were left to regrow. A year after felling, resulting coppices, were observed and cut. Growth, productiv- ity and calorific value were studied for both ‘primary’ and ‘coppiced’ wood. Study results demonstrate that competition between plants strongly determines the growth and product- ivity of ‘primary’ wood. The plot with the densest plant spacing had the lowest nutrient con- tent for almost all soil nutrients. Higher plant density showed higher competition index values, and resulted in fewer and smaller diameter stems emerging from stools, and lower biomass productivity. Competition index values, which increased with plant age, can be used as an indicator for determining harvest timing. Productivity increased by up to 15% fol- lowing development as a coppice plantation. Optimum wood productivity and greatest economy came from parent stands with plant spacing of 2 2 m, harvested at 18 months old and coppiced. This treatment yielded an average biomass/tree of primary wood 7.2 kg and coppice wood 8.22 kg, respectively, with lignin content of approximately 22%, and calor- ific value of around 18,807 kJ. These values match biomass energy requirements for feed- stock for electricity generation. Harvesting at 24 months showed no significant increases in productivity, lignin content, or calorific value.