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        Physicochemical Properties of Gelatin Extracted from Buffalo Hide Pretreated with Different Acids

        Sri Mulyani,Francis.M.C,Sigit Setyabudi,Yudi Pranoto,Umar Santoso 한국축산식품학회 2017 한국축산식품학회지 Vol.37 No.5

        The acid pretreatment of collagen molecules disrupts their crosslinks and assists in the release of acid-soluble proteins, fats, and other components. Generally, to achieve optimum extraction efficiency, strong acids may be used at a lower acid concentration compared to weak acids. This study aimed to determine the yield and physicochemical properties of gelatins extracted from buffalo hides pretreated with different acids. Hides were extracted with hydrochloric, citric, and acetic acids at concentrations of 0.3, 0.6, 0.9, 1.2, and 1.5 M. A completely randomized design and the least significant difference test were used in the experimental design, and all measurements were performed in triplicate. The highest yield (29.17%) was obtained from pretreatment with 0.9 M HCl. The gel strength did not differ significantly (p>0.05) according to acid type (280.26-259.62 g Bloom), and the highest viscosity was obtained from the 0.6 M citric acid pretreatment. All the gelatins contained α- and β-chain components and several degraded peptides (24-66 kDa). The color and Fourier-transform infrared spectrum of the gelatin extracted using 0.9 M HCl were similar to those of commercial bovine skin gelatin. In general, the physicochemical properties of the gelatin complied with the industry standard set by the Gelatin Manufacturers Institute of America, revealing that buffalo hide could serve as a potential alternative source of gelatin.

      • SCOPUS

        The Role of Financial Management Accountability in Enhancing Organizational Performance in Indonesia

        MUKTIADJI, Nusa,MULYANI, Sri,DJANEGARA, Moermahadi Soerja,PAMUNGKAS, Bambang Korea Distribution Science Association 2020 The Journal of Asian Finance, Economics and Busine Vol.7 No.12

        The study aims to investigate the implementation of the internal quality assurance system (IQAS) on HEIs performance, mediated by financial management accountability. The commitment from foundation leadership on financial management accountability and their implications for HEIs' performance is also carefully examined. This study employs samples of 108 respondents from the leadership of private HEIs under Region IV Service Institutions. The purposive sampling, as a part of non-probability sampling was chosen as the sampling technique. Statistical data analysis conducted by use the structural equation model to test the hypothesis. The results reveal that the implementation of IQAS does not influence the financial management accountability, but it has an essential role on HEIs' performance. Moreover, foundation leadership's commitment has a significant positive effect on financial management accountability and HEIs' performance. Financial management accountability also has a significant positive effect on HEIs' performance. Financial management becomes important because the entire activities of HEIs should end with financial reporting. Therefore, financial and non-financial aspects are two interrelated and complementary aspects in the accreditation process. The findings of this study suggest that that performance measurement is very crucial as a part of the efforts to meet the general accountability requirement for organizations, particularly in HEIs.

      • KCI등재

        Developing Business Management Strategy Based on the Factors that Affecting Willingness to Pay Tax: Evidence from Indonesia

        Vitra Yozi,Sri Mulyani,Citra Sukmadilaga,Hamdi A Pertama 대한산업공학회 2019 Industrial Engineeering & Management Systems Vol.18 No.3

        This study aims to prove the relationship between just implementation of taxation regulations and tax law enforcement and tax evasion rates and willingness to pay taxes in Indonesia. Data analysis using the structural equation modelling approach. The results of this study prove that (1) just implementation of tax regulations affects the level of tax evasion but does not affect taxpayer willingness to pay; (2) tax law enforcement lowers the rate of tax evasion and increases taxpayer willingness to pay; and (3) a decrease in the tax evasion rate has an impact on increasing taxpayer willingness to pay.

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