Analisis Penerapan Sistem Pengendalian Internal Pada Koperasi Serba Usaha Citra Politeknik Negeri Malang

Penelitian ini bertujuan untuk mengetahui dan mendeskripsikan penerapan pengendalian internal dalam lingkungan Koperasi Serba Usaha Citra Politeknik Negeri Malang. Pendekatan yang digunakan adalah pendekatan kualitatif deskriptif yaitu penelitian dengan studi kasus. Kerangka Integrasi dari COSO digunakan dalam mengukur sejauh mana penerapan sistem pengendalian internal pada KSU Citra Polinema. Hasil penelitian ini, menunjukkan bahwa KSU Citra Polinema sedang mengembangkan usahanya di berbagai sektor di tahun 2017 ini. Hal tersebut harus didukung oleh adanya sistem pengendalian internal yang baik. Penerapan sistem pengendalian internal pada KSU Citra Polinema secara garis besar sudah memenuhi kriteria dari komponen-komponen yang dikembangkan oleh COSO, tetapi masih ditemukannya rangkap tugas pada bagian keuangan dan prosedur penyimpanan aset yang belum memadai menjadi hal yang diyakini peneliti menjadi hal yang harus diperhatikan dan diperbaiki

The Danger of Hoax: The Effect of Inaccurate Information on Semantic Memory

This study focuses on the vulnerability of general knowledge held in semantic memory. Previous studies have shown that exposure to inaccurate information can negatively affect prior knowledge. This study explores the effect of exposure to inaccurate information on semantic memory, presented in nonfiction articles. The procedure consisted of a pretest (general knowledge quiz), a manipulation stage one week later with articles containing inaccurate information for the experimental group and neutral information for the control group, and a posttest (another general knowledge quiz) given immediately after the manipulation stage. The participants were 55 Universitas Indonesia undergraduate students, divided into control and experimental groups by randomized matching based on the pretest results. An independent sample t-test showed a significant difference between the experimental group (M = −1.538, SD = 1.794) and the control group (M = 0.517, SD = 1.639), (t(53) = −4.441, p < 0.01, two-tailed), with the experimental group showing a decline in general knowledge quiz scores. These findings demonstrate that exposure to inaccurate information affects semantic memory by interfering with the retrieval process of that memory

PENGKAYAAN PROTEIN MI KERING DENGAN SUBSTITUSI MODIFIED CASSAVA FLOUR MENGGUNAKAN TEPUNG KACANG MERAH (Phaseolus vulgaris L.)

The purpose of this study was enriching protein content of dry noodle with modified cassava flour substitution using kidney bean (Phaseolus vulgaris L.) flour. For control, noodle was made without adding kidney bean flour with ratio of modified cassava flour (mocaf) and wheat flour as following 37,5: 62,5. And then, noodle was made with increasing variations of kidney bean flour at the rate of 7%, 10%, 13 % and 16% of the sum of mixture weight. Physical characteristics of dry noodle investigated in this study were cooking time, cooking loss, rehidration, expansion ratio, tensile strength, elongation and strenght-break. Organoleptic characteristics were studied by hedonic and different test. Noodle products preferred by panelists were then analyzed for the chemichal characteristic. The result of the study showed that the more kidney bean flour added in the dry noodle making, cooking time, cooking loss, tensile strength, and strengthbreak increased meanwhile rehidration, expansion ratio and elongation reduced. Dry noodle with kidney bean flour adding up to 13% was the noodle the panelists like the most and the protein content of dry noodle increased up to 1,8 times with protein amount up to 15,24% db