Characterization of Moringa (Moringa Oleifera Lam.) Leaf Water Extracts by Chemical and Microbiology

Moringa leaves or referred to Moringa oleifera Lam. are belong to the Moringaceae tribe. This plant is reported to have antibacterial activity and high nutritional value. To be used as an active ingredient in food preparations, it needs to be made in the form of extracts. The study aims to determine the characteristics of Moringa leaf water extract. In this study, Moringa leaves were extracted with a water solvent. Chemical characterization of Moringa leaf extract includes qualitative phytochemical tests and nutritional values ​​(water content, ash, protein, fat, and carbohydrate). Whereas in microbiology, they include microbial contamination (Total Plate Count and Total Yeast and Mold Count). The results of characterization testing of the extracts showed that the water extract of Moringa leaves contain active compounds: flavonoids, phenols, triterpenoids/steroids, saponins, and tannins. Microbial contamination contained in the water extract of Moringa leaves are Total Plate Count value of 0 colonies/g and Mold/Yeast count value of 0 colonies/g and contain nutritional values such as water (75.85%), ash (3.87%), protein (6.27%), fat (<2.20 %) and carbohydrate (14.01%)

Antibacterial Activities Test of Combination of Ethanolic Extract of Betel Leaves (Piper Betle L.) and Basil Leaves (Ocimum Basilicum L.) Against Staphylococcus Aureus

Betel leaf extract and basil leaf extract contain phenol compounds, safonin, flavonoids, tannins, and essential oils that act as antibacterials. Skin is very susceptible to infection or other skin diseases one of which is caused by Staphylococcus aureus bacteria. This research needs to be done to test the antibacterial activity of ethanol extract of green betel leaf, basil leaf and combination of both extracts to S. aureus. The process of extraction of betel leaf and basil leaves was done with 96% ethanol solvent using maceration method. The combinations used in the sample solution were the concentration of ethanol extract of green betel leaf (0%, 15%, 30%, 45%, 60%, 75%) and basil leaf extract (0%, 15%, 30%, 45%, 60 %, 75%). Furthermore, the antibacterial activity was tested for S. aureus with well diffusion method. The data obtained were tested statistically using Anova and Duncan's advanced test. The result of statistical analysis showed difference of drag zone (p <0,05) between various concentration of ethanol extract of green betel leaf, basil leaf and combination of both extracts to S. aureus. The smallest resin zone of ethanol extract of  betel leaf and ethanol extract of basil leaves is at 0% concentration (S0 and K0) and highest at 75% concentration (S5 and K5). While the smallest zone of inhibition for the combination of ethanol extract of betel leaf and ethanol extract of basil leaves at concentration S0K0, S0K1 and S0K2 is 0 mm and highest at S5K5 concentration is 31,3 mm. The higher concentration of betel leaf extract, basil leaf extract and the combination of the two extracts, the inhibition of diameter zone will be better. It can be concluded that the combination of  betel leaf extract and basil leaf extract has the ability to inhibit the growth of S. aureus better than single extract

Tax Avoidance terhadap Perspektif Komisaris Independen,Kompensasi Rugi Fiskal dan Pertumbuahn Aset

Tax avoidance is a tax avoidance practice carried out by taxpayers, especially corporate taxpayers to reduce or even eliminate the tax burden by taking advantage of loopholes. In tax policies and regulations. This study aims to analyze and examine the effect of independent commissioners, asset growth and fiscal loss compensation on tax avoidance. The population used in this study are mining sector companies listed on the Indonesia Stock Exchange (IDX) for a five-year period, 2016-2020. With a final sample of 60. The method used in this research is using purposive sampling technique. The data analysis technique uses panel data regression analysis using the Eviews 12 program. The results of this study partially explain that independent commissioners have a significant negative effect on tax avoidance, asset growth has no significant effect on tax avoidance. And fiscal loss compensation has no significant effect on tax avoidance

Penguatan Kapasitas Pembudidaya Ikan Binaan BBI Majenang melalui Pelatihan Pemijahan Induksi pada Ikan Nilem

Kelompok Pembudidaya Ikan (Pokdakan) binaan Balai Benih Ikan (BBI) Majenang Kabupaten Cilacap, belum memiliki pengetahuan dan keterampilan pembenihan ikan dengan teknik pijah induksi, sehingga perlu dilatih agar mampu mengelola pembenihannya secara optimal. Penguatan kapasitas individu dan kelompok dapat dikembangkan dengan penerapan strategi yang tepat dan terencana. Salah satu konsep yang dapat diterapkan adalah penyuluhan yang dikemas dalam bentuk pelatihan. Terkait dengan hal itu, telah dilakukan pelatihan terhadap Pokdakan binaan BBI Majengan dengan tujuan untuk memberikan pengetahuan dan keterampilan dalam pembenihan ikan nilem (Osteochilus hasselti Valencienes, 1842) dengan pemijahan induksi. Metode yang digunakan adalah partisipatif, yang meliputi tahapan persiapan, pelaksanaan pelatihan, evaluasi, dan pendampingan. Kegiatan berlangsung pada periode Maret-Juni 2021. Hasil kegiatan menunjukkan bahwa anggota Pokdakan mampu mengelola dan melakukan pembenihan ikan nilem dengan pijah induksi menggunakan wadah serbaguna. Keberhasilan dalam memproduksi benih ikan nilem tersebut mengindikasikan telah terjadi peningkatan pengetahuan dan keterampilan, yang sekaligus juga menunjukkan telah terjadi penguatan kapasitas individu serta kelompok