bluuebunny/crossref_metadata_2025 huggingface dataset:
ANALISIS PENGARUH RASIO LEVERAGE, RASIO LIKUIDITAS, RASIO PROFITABILITAS, PORSI SAHAM PUBLIK, DAN UMUR PERUSAHAAN TERHADAP KELENGKAPAN PENGUNGKAPAN LAPORAN KEUANGAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEJ
Authors: Arif Abubakar
Published: July 2019

The aim of this research is to find the influence of leverage ratio, liquidity ratio, profitability ratio, the portion of stocks owned by public and company ages on the financial statement disclosure comprehensiveness. This research used 50 manufacturing companies listed at Jakarta Stock Exchange which selected using purposive sampling method. The tools analysis used in this research are multiple regression and ANOVA test. The independent variables are leverage ratio, liquidity ratio, profitability ratio, portion of stock owned by public investors and company age. The dependent variable of this research is the financial statement disclosure comprehensiveness. The results of this research show that simultaneously leverage ratio, liquidity ratio, profitability ratio, the portion of stocks owned by public investors and company age influence the financial statement disclosure comprehensiveness. While, partially only company age that influence the financial statement disclosure comprehensiveness. This research also shows that there is no autocorrelation, multikolinearitas and heteroskedastisitas.
PENINGKATAN PENERIMAAN PAJAK TAHUN 2007 (Perbaikan iklim investasi melalui peraturan perpajakan)
Authors: Sugianto Sugianto
Published: July 2019

abstract
ANALISIS PENGARUH PERTUMBUHAN RASIO-RASIO KEUANGAN, LABA BERSIH, DAN UKURAN PERUSAHAAN TERHADAP PREDIKSI PERTUMBUHAN LABA USAHA PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEJ
Authors: Dwimulyani Susi , Shirley Shirley
Published: July 2019

The objective of this research is to recognize influencies of financial ratios growth, net income growth, and companies' size growth in predicting operating profit growth for several period ahead. To predict the operating profit growth, 20 financial ratios which categorized into 5 constructs, net income, and companies' size are used. This study used secondary data from financial statement of 34 manufacturing companies which are listed on Jakarta Stock Exchange for period year 2002 to year 2004. These companies selected by purposive sampling technique. After data collected, it will be calculate and analyze with statistic test to get the result. Statistic test used 2 methods those are multivariate regression method to test the influences of the financial ratios growth, net income growth, and companies' size growth toward operating profit growth perdiction at individual level and Analysis of Moment Structures (AMOS) method which used to test the influences of financial ratios growth, net income growth, and companies' size growth toward operating profit growth prediction at constructs level. Multivariate regression analysis which done partially, resulted gross profit margin ratio growth, debt to asset ratio growth, and companies' size growth could be used to predict manufacturing companies' operating profit growth for 1 year ahead, and simultaneously, all independent variables significantly affect to manufacturing companies' operating profit growth prediction for 1 year ahead. Analysis of Moment Structures (AMOS) was resulting independent variables those significantly affect to manufacturing companies' operating profit growth prediction for 1 year ahead are profitability ratio growth, net income growth, and companies' size growth
ANALISIS PEMECAHAN SAHAM (STOCK SPLIT): DAMPAKNYA TERHADAP LIKUIDITAS PERDAGANGAN SAHAM DAN PENDAPATAN PERUSAHAAN PUBLIK DI INDONESIA
Authors: Dwimulyani Susi
Published: July 2019

This research is designed to examine the stock split in Indonesia Capital Market. We want to get empirical evidence the relationship and the effect of stock market price and frequency of stock trading to stock split actions. We also want to know the defferences of frequency of stock trading and companies operating income, before and after stock split. Research samples were selected using purposive (judgement) sampling method among listed company in Jakarta Stocks Exchange (JSX) and ninety two companies could meet as research sample, where they are the company that listed from 2000 - 2006. Afterwards this samples classified into fourty six stock splitter companies and fourty six non stock splitter companies. Before hypothesis test, normality data test using one sample Kolmogorov Smirnov test to determine whether the data were normal or not, multicolinearity test to determine whether discovered relationship among independent variables and outocorelation test to examine the correlation error between period. The hypothesis test are tested using the logistic regression to see weather the stock market price and frequency of stock trading have significant influence to the stock split, and using the paired sample t test to compare the fourty six stock splitter companies have the increasing frequency of stock trading and operating income, before and after stock split. The result of the logistic regression showed that stock market price influence stock split but the frequency of stock trading did not. The result of paired t-test showed that there had no increasing frequency of stock trading and operating income before and after stock split.
Pengungkapan Korporasi dan Keterkaitannya dengan Informasi Lingkungan (Environmental Disclossure): Survei pada Perusahaan Publik di Bursa Efek Indoensia (BEI) tahun 2000
Authors: Sudaryono Bambang
Published: July 2019

The research based on random data from 68 listed company in Jakarta StockExchange in 2000. There are 25 company reported information about environment and the others did not report enviornment disclossure. The objective of the research is to know how listed company in JSX reported voluntary disclossure and how did listed company report mandatory enviornmental disclosssure. The research used univariat test for comparig mandatory disclossure and voluntary disclossure used by listed company in Jakarta Stock Exchange. The result of the research is the listed company reported voluntary enviromental disclossure more informatif than listed company reported mandatory environmental diclossure in financial statements. The other results of the result is more complete items reported in mandatory disclossure more informatif environmental data reported by listed company.
MEKANISME CORPORATE GOVERNANCE DALAM PERUSAHAAN YANG MENGALAMI PERMASALAHAN KEUANGAN
Authors: Astuti Christina Dwi , Yuniarto Fajar Eka
Published: July 2019

The objective of this research is analyzing the influence of Corporate Governance mechanism to the probability of financial distressed firms and the difference influence of Corporate Governance' structure between financially and non financially distressed firms in manufacturing companies listed at Indonesia Stock Exchange in 2004 - 2006. This research data obtained 148 companies, in which is consisted of 55 financially distressed firms and 93 non financially distressed firms using judgment purposive sampling method. Bya= 5%, this research using Logistic Test and Mann-Whitney Test and One sample T -test to analyze the hypothesis. The result shows that the board of commisioner, board of directors, audit committee, independent commissaries, turnover of directors, institutional ownership, and total asset doesn't have influence to probability of financially distressed firms. Meanwhile to see the difference Corporate Governance structure between financially distressed firm and non financially distressed firm shows that only the size of board directors has significant difference between two groups.
PEMANFAATAN INFORMATION & COMMUNIACTION TECHNOLOGY(ICT) PADA PERUSAHAAN DAN INSTANSI PEMERINTAH DALAM RANGKA PENINGKATAN KUALITAS PUBLIC SERVICES
Authors: Wibowo Wibowo
Published: July 2019

The government and the company are agents which provides services should improve the quality of delivering their services. For winning competition, a company should have strategies/methods how to make client or customers interested in services delivered. Government institution should improve quality of services, so citizens will appreciate to government institution and would contribute in development process. How did they do? Adopted and implemented information & technology communication is one of the answer. Based on experience in many countries and companies are the evidences of the usefulness of implementation of ICT
REFORMASI LAYANAN PUBLIK : ANTARA HARAPAN DAN REALITA
Authors: Utomo Eko Setiyo
Published: July 2019

The government is an agent which provides public services should improve the quality of the services. It should be recognized that delivering public service is not yet on the good level. The people need the services at the high level. Public service improvement must go to improving public service itself. That is hoped that the meaning and involving of the public service would come to development Indonesian people totally. Finance Public Management Reform is one of the efforts of the government to answer public requirement.
ANALISIS PENGARUH PENERAPAN METODE ARUS BIAYA PERSEDIAAN, NILAI PERSEDIAAN, PERPUTARAN PERSEDIAAN DAN GROSS PROFIT MARGIN TERHADAP MARKET VALUE PERUSAHAAN MANUFAKTUR TAHUN 2003 - 2006
Authors: Arif Abubakar
Published: July 2019

The aim of this research is to find the influence of inventory cost flow methods,inventory value, inventory turnover and gross profit margin to the company market value.The research data was gathered from the annually financial report 72 manufacturercompanies that were sampled listed on Jakarta Stock Exchange (JSX) within the period of2003 - 2006. Out of the 72 manufacturer companies, 21 companies implemented the FIFOinventory cost flow method and 51 companies implemented the average inventory cost flowmethod. These samples were chooses by applying the purposed sampling method andpooling data.The analysis was calculated by using normalization data test, classic assumptiontest consists of autocorrelation, heterocedacity and multicolinearitas. Afterwards,hypothesis test was measured by utilizing the multiple regression test followed with t testand F test also independents t test act as a support for hypothesis test.The result of this research shows that as collectively the inventory cost flowmethods, inventory value, inventory turnover and gross profit margin significantly affectedthe market value. Other while, the variables were inventory cost flow methods, inventoryturnover and gross profit margin had a less impact to the market value.
PENGARUH PENERAPAN FRAUD EARLY WARNING SYSTEM (FEWS) TERHADAP AKTIVITAS BISNIS PERUSAHAAN
Authors: Wibowo Wibowo , Wijaya Winny
Published: July 2019

Proposes of this observation is to know how big the effect of application of fraud early warning system to business activity that happen in acompany. Because of that, fraud needs more attention and how can fraud early warning system prohibit fraud happen in some business activity of one company. This observation did with spread the questioner to employees in a company to know how big the effect of this fraud early warning system. Data analysis is using simple regression method where test the quality of qualitative data using validity test and reliability test, hypothesis test using fit model testing and F tests. Based on the result of validity test and reliability test, get the valid and reliable result. Based on the result of fit model testing, get the result that the implementation of fraud early warning system is not effective in this company. This is show from R² value as 0.011, which means independent variable just available to clarify dependent variable as 1.1%. Meanwhile, from result of simultaneous simple regression testing, get that fraud early warning system is not significant affected its business activity. This is show from p-value as 0.996, which higher than alpha 0.05.
MANAJEMEN KEUANGAN DAERAH : OPTIMALISASI PENGELOLAAN DANA ALOKASI UMUM (DAU) BAGI PEMBANGUNAN DAERAH
Authors: Isti'anah Isti'anah
Published: July 2019

The implementation of fiscal balance policy is done through budget allocation for local governments, include balance fund. Furthermore, the policy has also been meant to reduce imbalance fund resources between central and local governments and to minimize fiscal gap among local governments as well. The general allocation fund (DAU) is allocated with aim to even distribution of financial capability interregional. The allocation is to finance local governments' need regarding implementation of decentralization system. The use fund is adjusted to priority and need each local government (block grant)
ANALISIS KINERJA KEUANGAN BADAN USAHA MILIK NEGARA(BUMN) PASCA PRIVATISASI
Authors: Arif Abubakar , Ukassa Husein
Published: July 2019

This research was aimed to know the financial's performance of state company (BUMN) before and after privatized, so that it could be known whether privatizes was the right solution to fix BUMN'S perfonnance. This observational data acquired from BUMN's corporate which was privatized upon year 2002 by Initial Public Offering's methods (IPO), the firms among those were PT. Kimia Farma Tbk. , PT. Indofarma Thk. , PT. Tambang Batubara Bukit Asam Tbk. , and PT. Perusahaan Gas Negara Thk The sample on this research was the financial performance of BUMN's corporate which was privatized with time interval of three years (period) before and after privatizes. The financial performance measured by eight indicators, that amongst those: Return On Equity (ROE), Return On Investment (ROI), Cash Ratio, Collection Periods, Inventory Turn Over, Full scale Revaluation Turn Over, Equities Totaled ratio to Full Scale Revaluation. The analysis's method data that is utilized is one sample ofKolmogrov Smirnov, and Paired Samples Test. The results of the analysis found that BUMN's financial performance which privatized by IPO method was not made much progress, even some indicator of finance's performance decreased. It even bastioned by yielding hypothesizing examination that shows that there were not differentiate and poor relationship in finance's performance before and after privatized. However, privatizes is supposed to not only aims to close deficit RAPBN, but in long-term the managements of corporate performance shall get to show openness, independence, naturalness, and accountabilities to reach good corporate governance. Nevertheless, in world trade there are just a firm that have good performance will gets to pull investor candidate to imbed its capital
PERHITUNGAN HARGA POKOK PRODUKSI : SEBUAH ANALISIS PERBANDINGAN ANTARA METODE FULL COSTING DENGAN ACTIVITY BASED COSTING SYSTEM PADA PT. "Y"
Authors: Muhadi Muhadi
Published: July 2019

In general, every company wants to exist in its business although there are many competiiors to attract both home markets and overseas markets. To face the competition, the company needs to have the right action in implementing its managerial functions, i.e. by changing the production process through automatization enhancement in order to press its selling price. As a result, the company will be able to compete and to attract more markets. A good efficiency, productivity and effectivity of production process will make a low selling price and a quality product. It can be implemented if there is a management or costing system which can arrange that process. One of the concepts supporting the new cost management is Activity Based Costing System as a supplement of the old cost accounting system. The research method used is a descriptive research method. The descriptive research method is a research which aims at making a description of material systematically, factually, and accurately concerning facts and characteristics of the research population to know the comparison between Full Costing Methodology and Activity Based Costing System. Obviously, there is a difference in cost production that influences the determination of selling price. Thus, the determination of selling price resulting in profits acquired is also different.
PENGARUH PENGETAHUAN PAJAK DAN SISTEM ADMINISTRASI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK (Survei atas WP-OP PBB di KPP Pratama Jakarta Pasar Rebo)
Authors: Nazir Nazmel
Published: July 2019

The aims of this research is to make clear the phenomena about the relationship between the degree of tax knowledge, effectiveness of tax administration system and tax compliance. Whereas the objective is to test empirically about this relationship, based on the opinion ofthe individual tax payer ofland and building tax. The method used was verifiable. The source of data was individual tax payer of land and building tax wich formed as population, and the sample were determined by convenience sampling method. Sample data were collected using questionnaire. Data analysis was conducted by correlation and regression analysis. The results showed some empirical evidences that according to individual tax payer opinion: the degree of tax knowledge and the effectiveness of tax administration system, both partially and simultaneously, has (have) positive and significant effect to the tax compliance, Based on those results, it is suggested that the government must have such a mechanism assuring that all the tax rules are known by the tax payer, and that tax administration system must be continuously improved for tax payer convenience.
RELEVANSI NILAI INFORMASI AKUNTANSI DI BURSA EFEK INDONESIA
Authors: Dwimulyani Susi
Published: July 2019

This research is designed to examine the value relevance of accounting information at Indonesian Stock Exchange for 2003-2007. Research samples were selected from all of emitent listing in Indonesian Stock Exchange from 2003 — 2007. For hypotesis testing were used Francis and Schipper, and Brown model. There were two multiple regression equation. The research sample are all listed companies at Indonesian Stock Exchange for 2003-2007 that had publised financial statements at December 31. Based on E-Views program, it was found first cross sectional regression : p-value 0,00 and average R2 0,5637, it means that there was strong relationship between fair value of companies and its book value. The second regression was found that p-value 0,00 and average R2 0,8458, it means that there was strong relationship between book value equity of companies and its operating income. Based on statistical calculation, it was concluded that value relevance of accounting information was very important for investor and creditor for their decision.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI INITIAL RETURN PADA PENAWARAN PERDANA SAHAM DI BURSA EFEK INDONESIA SAAT KRISIS FINANSIAL GLOBAL PERIODE 2006-2008
Authors: Arif Abubakar , Isnidya Febrina Nur
Published: July 2019

This objective of the research is to analyze influence of Initial Return on global financial crisis period in the period 2006-2008, obtained from non-financial information and financial support for taken into consideration in decisions to invest in companies that do an IPO on the Indonesia Stock Exchange. Tests conducted on 45 companies that went public in the year 2006-2008 in the Indonesia stock exchange, the sample selection method sampling purposive. The main issues underlying this research is to determine the influence of company size, earnings per share, price earning ratio, the level of leverage, return on total assets, the percentage of old shareholders, auditor reputation and the reputation of underwriters, the initial period of return on the global financial crisis. The results showed that simultaneous testing of a significant effect between the independent variables both financial and non financial measures consist of the company, earnings per share, price earning ratio, the level of leverage, return on total assets, the percentage of old shareholders, auditor reputation, and underwriter's reputation with its dependent variable is initial return on the global financial crisis period of 2006-2008. While on a partial test of financial information variable earnings per share which is partially a significant effect on initial returns, and on non-financial information that affects a significant is auditor reputation ofthe initial return.
PENGARUH LUAS PENGUNGKAPAN SOSIAL DALAM LAPORAN TAHUNAN TERHADAP REAKSI INVESTOR DAN KINERJA PERUSAHAAN HIGH PROFILE YANG TERDAFTAR DI BURSA EFEK INDONESIA
Authors: Hermi Hermi , Sari Lydia Desvita
Published: July 2019

The purpose of this research is to know the influence of social disclosure on annual report toward investor reaction and corporate performance on high profile companies is listed Indonesia Stock Exchange. Fourty two are registered companies were used as research sample which consist of 42 high profile companies those are listed Indonesia Stock Exchange for 2006-2007. So that, this research uses 84 high profile companies as observation. These samples were selected by using purposive sampling method. Analysis hypothesis is using Regression, and normality data test using One-Sample Kolmogorov-Smirnov Test. The result concluded by using Regression is that investor reaction which measures with unexpected trading volume is not influenced by social disclosure. Beside that, this social disclosure is also not giving influence toward corporate performance which measured by Assets Turnover. But social disclosure influences the corporate performance which measured by Return on Equity.
FAKTOR-FAKTOR YANG MEMPENGARUHI KEPATUHAN WAJIB PAJAK ORANG PRIBADI (STUDI PADA KANTOR PELAYANAN PAJAK PRATAMA JAKARTA CENGKARENG)
Authors: Kususmaswara Rr Anggita , Budi N Y. Agus Bagus
Published: July 2019

This study tried exploring whether factors such as equality, tax penalties and fines, self assessment system and public trust to government can influence compliance (tax) significantly for individual resident taxpayers. In term of state budget, corporate taxpayers has long been a high concernfrom the government. This is not a mistake. But this is also an indication that the government has not made comprehensive framework on how to attract individuals becoming taxpayers. Even the study found the relationship between the factors tested toward the compliance (tax), the government should keep in mind that there are many factors that must be considered and studied thoroughly.
SISTEM INFORMASI MANAGEMEN DAN AKUNTANSI BARANG MILIK NEGARA DALAM PENERAPAN AKUNTANSI BERBASIS AKRUAL
Authors: Isti'anah Isti'anah
Published: July 2019

One of mandate from Law No. 17/2003, which is one package of the State Finance Regulation, is the implementation of accrual accounting is believed to contain a better policy planning and a more informative approach to asset management. The reform of accounting practices in the government sector has strongly influenced property asset management. On a global scale, implementation of accrual basis as a way to bring the government believed to be more accountable and transparent in the use of resources and government policies in order to execute and perform the duties of State. Indonesia has implemented an asset management system of the State, namely Information Systems and Management of State Assets (SIMAK-BMN) which is part of the Agency Accounting System (SAI). SIMAK-BMN process acquisition of transaction, changes and removal of BMN to support Financial Accounting System (SAK) to Consolidated Balance Sheet. In addition, this system produces various reports, books, and cards that provide managerial information in the management of BMN. Administration activities and reporting of State Property by SIMAK-BMN is a standard in determining of value asset state which proper, correct and reliable. SIMAK - BMN besides supporting the implementation of the accountability, also provide various informations to the management public goods. One such issue is the relationship between accounting reform and asset management reform. This issue is a bundle of accounting issues: (1) how far should asset valuation on the balance sheet be pushed for real properties the government owns, (2) how does shifting to accrual-based accounting standards affect property accounting and management, and (3) how much importance should asset management policy attach to accounting rules?
STUDI ATAS PELAKSANAAN METODE PBL DAN KONVENSIONAL DALAM HUBUNGANNYA DENGAN PENINGKATAN PRESTASI DAN SOFTSKILL MAHASISWA JURUSAN AKUNTANSI FAKULTAS EKONOMI UNIVERSITAS TRISAKTI
Authors: Wibowo Wibowo , Putri Apriani Widya
Published: July 2019

This study aims to examine the relationship between increased student achievement and softskill with student assessment of quality of learning climate, trigger problems and facilitators in the classroom who implement PBL method and conventional method. In addition, this study also aims to compare increased student achievement and sofiskill between class that implement the PBL method and class that implement conventional method. The results of this study show that the classes that implement PBL method, the quality of learning climate has no positive relationship, while trigger quality problems and the facilitator had a positive relationship to increasing student achievement and sofiskill. In the class that implement conventional method, the quality of learning climate and trigger the problem does not have a positive relationship, while the quality of the facilitators have a positive relationship to increasing student achievement and sofiskill. In addition, there are also differences between the increase in student achievement and sofiskill in the class that implement the PBL method and class that implement conventional method.
ANALISIS KESIAPAN SUMBER DAYA PROGRAM STUDI DALAM PENGELOLAAN POLA PEMBELAJARAN BERBASIS PRODUKSI (PRODUCTION BASED EDUCATIO1V): STUDI PADA PROGRAM STUDI D3 AKUNTANSI POLITEKNIK NEGERI SEMARANG (POLINES)
Authors: Ardiansah M Noor
Published: July 2019

There has been no clear studies to identib,, venfi, and analyze readiness program resources in order to study the implementation of PBE resulted in initial position (existing point) is not clear that the priority programs and activities that are carried out per year tend to be responsive and not directed priorities. These conditions resulted in analysis of resource readiness courses in the management of production-based learning pattern PBE draw conducted. This study aims to identift and verift and analyze readiness resources management courses in the pattern of production based learning, particularly in the Accounting Studies Program. This research is expected to be used to increase the effectiveness of learning and vocational education to improve the quality and relevance of polytechnic graduates. Total score was 33 the existence of resources from the scale of 12- 60. The average score is 2.75. The average score was shown the position of Prodi's resources have been used, but its role is unclear (repeatable) tend to have clearly defined functions, communicated and documented (defined). Resources have been managed, monitored and evaluated well (managed) are• curriculum resources, networking courses, lab facilities, ISO-based management. Resources have been used but not optimal role: resources module practice, the formulation ofan internship, practice material / TA, the performance ofIC-based lecturer
PENGARUH KUALITAS LAYANAN TERHADAP KEPATUHAN MEMBAYAR WAJIB PAJAK (STUDI KASUS DI KANTOR PELAYANAN PAJAK DI JAKARTA KELAPA GADING)
Authors: NuroctaViani Yeyen Rumi , Budi N Y. Agus Bagus
Published: July 2019

Compliance in every single state is crucial issue. Indonesia, as a country of more than 240 million people must consider this as a locomotive factor to attract higher participation from people. But compliance is rather a sociological term, since it is related with certain factors such as reliability, responsiveness, assurance, empathy, tangible and other factors. This study explained the influencing factors toward compliance. Compliance in this study, reflected into two items which are tax payment and tax filling (monthly or annually). Quality services provided by tax account representative and all element from the tax office are core elements needed by taxpayers. Poor quality services will result poor participation from taxpayers.
Pengaruh Laba Antar Divisi, Pajak, Dan Tunneling Incentive Pada Keputusan Transfer Pricing Perusahaan Manufaktur Terbuka
Authors: Arif Abubakar , Dewi Wida Cintya
Published: July 2019

Transfer Pricing is a price transaction happened between companies with special relationship. Transfer pricing phenomenon could happened is based on the management motivation in order to tax avoidance or any opportunistic behaviour, especially to do wealth transfer among related parties. For multinational corporate view, transfer pricing is one of the effective strategies to compete with their competitors. The aim of this research is to test the influence of profit among division, taxes, and tunneling incentive on transfer pricing decision in manufacture companies that listed at Indonesia Stock Exchange. Sample selection was using purposive sampling with final sample 95 companies and 243 observationa from 2009-2012 the result shows that profit among division and tunneling have an influence on transfer pricing decision, while taxes have not influence on transfer pricing decision.This is due a business decision driven by economic fundamentals such as rate of return and not the tax considerations. The findings give any opportunity to the next researchers to investigate the effect of other variables on transfer pricing decision, such as bonus scheme that based on income.
Perbedaan Kinerja Keuangan Dan Relevansi Nilai Sebelum Dan Sesudah Penerapan Konvergensi Psak Ke Ifrs Studi Pada Perusahaan Non Keuangan Yang Terdaftar Di Bursa Efek Indonesia
Authors: Dewi Raden Rosiyana , Femila Reslini
Published: July 2019

The purpose of this study to examine whether there are differences in the increase or decrease the impact of the third application of IFRS adoption of SFAS IA1 has issued the applicable date of January 1, 2008, the PSAK 13 on Investment Property, PSAK 16 on Fixed Assets, and PSAK 30 of the Lease, the companies are already applying IAS adoption. Tests conducted on the influence of the application of the convegence offinancial performance, as seen from the company's size, activity, Solvency, Growth, Profitability, and Investment Company performance. And Testing the influence of convergence on the value relevance of financial information of the relevance value of the company seen net income and equity book value to price shares of the company. Thesis inconnection with GAAP to IFRS convergence series launched by IAI in 2008. The research was carried out on non-financial companies listed on the Stock Exchange Indonesia (BEI) and using secondary data derived from the financial report and the Indonesian Capital Market Directory (ICMD) in the period 2006-2010. Authors obtain the 36 companies selected as the study sample.
ANALISIS PENGARUH PENYALURAN KREDIT USAHA RAKYAT TERHADAP PROFITABILITAS BANK PENYALUR KUR DI INDONESIA
Authors: Utha Maria Ariesta , Arif Abubakar , Budisusetyo Heti
Published: July 2019

The background of this research is to analyze the effect of channeling the People's Business Credit to the profitability of banks in Indonesfa the People's Business Credit. This study uses quantitative data. The population in this study are listed Bank banking sector. Sampling was done by purposive sampling criterion is the People 's Business Credit bank so that in this study only uses five the People 's Business Credit bank from 2008 until 2010 . The number of observations in this study was 60. The method of analysis was conducted using Structural Equation Model. Results obtained are partial to the first direct effect Public Credit no significant effect on non-performing loons , the People's Business Credit positive and significant effect on the Loan to Deposit Ratio and Capital Adequacy Ratio . For both the direct effect of the non-performing loans and a significant negative impact on Return on Equity and Loan to Deposit Ratio positive and significant impact on the Return on Equity, Capital Adequacy Ratio whereas no significant effect on the Return to Equity. For indirect effects are indirect influence on the Public Credit positively Profitability
PERAN KEAHLIAN AUDITOR UNTUK MENCEGAH KECURANGAN
Authors: Henny Deliza , Yanti Harti Budi , Elizabeth Melyssa Olivia
Published: July 2019

Penelitian ini merupakan penelitian empiris yang menguji pengaruh keahlian auditor internal dalam mencegah kecurangan. Keahlian auditor dijelaskan dengan variabel komponen pengetahuan, strategi penentuan keputusan, cirri psikologis, kemampuan berfikir dan perilaku etis. Responden merupakan auditor internal pada 8 bank di Jakarta. Hasil penelitian menunjukkan bahwa secara parsial maupun serentak, semua variabel keahlian auditor terbukti secara empiris mempengaruhi auditor untuk mencegah kecurangan. Termasuk dalam keahlian auditor yang diuji disini adalah komponen pengetahuan, strategi pengambilan keputusan, ciri psikologis, kemampuan berfikir dan perilaku etis mempengaruhi auditor dalam mencegah kecurangan.
ANALISIS PENGARUH MANAJEMEN RESIKO TERHADAP PERUBAHAN HARGA SAHAM PERDANA PADA INDUSTRI PERBANKAN DI BURSA EFEK INDONESIA
Authors: Hasnawati Hasnawati , Nugroho Dion Caesar
Published: July 2019

Generally, the purpose of investors doing investment in a company is to get the high rcturn with the low risk The company that has the ability of good risk management can be said to perform well because they can minimize the risk to be faced by the banking industry. Investors are usually more interested in investing in companies that are expected to perform better because the stock prices of companies performing well will always increase. Preparation of this research aims to understand the influence of risk management (Interest-Rate Risk Credit Risk Solvency or Risk Capital Risk, - Hedging Strategy and Nature) to stock price changes on the banking industry in Indonesia. Data of this research is taken purposively based on sampling with the use of secondary data, such as the Indonesia Capital Market Directory (ICMD). The design used in this research is descriptive research method korelasional, with risk management as a independent variable and changes in stock prices as a dependent variable. At the end of this study can be drawn the conclusion that there is a difference in the partial results of the tests using an alpha level used. In the test using an alpha of 5% of all free variables are not significant to changes in stock prices, whereas the test using alpha 10%, solvency risk has a significant impact on stock price changes.
PENGARUH EARNINGS MANAGEMENT TERHADAP FUTURE PROFITABILITY TERKAIT DENGAN OWNERSHIP STRUCTURE, FIRM SIZE DAN CORPORATE GOVERNANCE PRACTICES
Authors: Asmara Ikhsan Yudha , Rudiawarni Felizia Arni
Published: July 2019

Penelitian ini bertujuan untuk mengetahui bagaimana pengaruh earnings management terhadap future profitability badan usaha yang bergerak di sektor manufaktur yang terdaftar di Bursa Efek Indonesia, dan bagaimana efek dari struktur kepemilikan, ukuran perusahaan, dan praktik corporate governance (yang diproksikan oleh audit quality, independent board member, dan audit committee) terkait dampak earnings management terhadap future profitability badan usaha sektor manufaktur yang terdaftar di BEI. Penelitian ini menggunakan sampel berupa perusahaan sektor manufaktur yang terdaftar di PT Bursa Efek Indonesia pada periode 2008-2010. Jumlah sampel yang digunakan pada peneiitian ini adalah sebanyak 262 observasi. Metode pengambilan sampel yang digunakan adalah probability sampling — judgment/purposive sampling. Variabel independen yang digunakan pada penelitian ini adalah earnings management (diproksikan oleh CFO, NDAC, dan DAC), ownership structure (diproksikan oleh DFAM dan INST), firmsize, dan corporate governance practice (diproksikan oleh AUDIT, BOD, dan AUDCOM). Variabel dependcn pada penelitian ini adalah future profitability yang diproksikan oleh variabel LIEARNt+1 dan CF0t41. Hasil dari penelitian ini adalah (1) earnings management terbukti pengaruh yang signifikan terhadap future profitability badan usaha sektor manufaktur. Pengaruh yang muncul berbeda tergantung pada proksi yang digunakan; (2) ownership structure ternyata tidak memiliki pengaruh terhadap perilaku earnings management terkait future profitability badan usaha sektor manuiaktur; (3) firmsize tidak mempengaruhi perilaku earnings management terkait future profitability badan usaha sektor manufaktur; corporate governance practice secara keseluruhan tidak efektif dalam mempengaruhi perilaku earnings management terkait future profitability badan usaha sektor manufaktur.
Pengaruh Karateristik Personal Auditor Pemerintah Terhadap Tingkat Penerimaan Penyimpangan Perilaku Dalam Audit
Authors: Rahmawati Nesya Kartika , Astuti Christina Dwi
Published: July 2019

The compilation of this thesis aimed at knowing the influence between auditor's individual characteristics and their acceptance of dysfunctional audit behavior. This research used the sample totaling 120 respondents from the auditors, who work in government agencies in Jakarta. The available questionnaire was distributed by convenience methods. The analysis method of the data that was used structural equation modeling as a tool of analysis using the LISREL program. Results of the research showed that externality in auditor 's locus of control and turnover intention have significant positive relationships with the level of acceptance of dysfunctional behavior, while the self-rate auditor performance have insignificant negative relationships with the level of acceptance of dysfunctional behavior, and self-esteem in relation to ambition have insignificant positive relationships with the level of acceptance of dysfunctionul behavior.
ANALISIS PENGARUH VARIABEL-VARIABEL FUNDAMENTAL TERHADAP INDEKS HARGA SAHAM SEKTOR PERBANKAN DI INDONESIA
Authors: Tajib Erny , Utha Maria Ariesta
Published: July 2019

Penelitian ini bertujuan untuk menganalisis pengaruh CAR, KAP, NPL dan LDR terhadap IHSG Sampel yang digunakan adeah 10 bank yang listing di BEI dengan periode observasinya tahun 2008 sampai tahun 2012. Tehnik pengambilan sampel adalah purposive sampling. Metode analisis yang di gunakan adalah Multiple Linier Regression dengan pemilihan model menggunakan Common Effect karena jenis datanya adalah panel data yang merupakan gabungan cross section dan time series. Hasil yang diperoleh pada penelitian ini bahwa di sektor perbankan secara parsial CAR, NPL dan KAP, masing-masing berpengaruh negatif dan signifikan terhadap IHSG, sedangkan untuk variabel LDR secara parsial tidak berpengaruh signifikan terhadap IHSG
TEACHERS� BELIEFS ON TEACHER-STUDENTS INTERACTION IN YOUNG LEARNERS� ENGLISH CLASS
Authors: Nernere Maria Setyaningsih
Published: July 2019

Researchers find that teacher plays dominant role in managing the teacher- students interaction, the important aspect affecting the language acquisition process in young learners� class. Hence, to make sure that the teacher-students interaction goes well for achieving the classroom goals, how the teacher manages the interaction should be investigated further. As beliefs can affect how people act, this research aims to investigate the teachers� belief on teacher-students interaction in young learners� English class. This is a qualitative research using direct observation in two English classes at two different Elementary schools and in-depth interview with two English teachers as the data collecting techniques. The data revealed that the teachers� beliefs affecting how the teacher-students interaction goes consist of beliefs about goals, process, and source of teacher- students interaction. Overall, the interactions were done toachieve two goals namely promoting language acquisition and controlling learning atmosphere. The source of interaction namely teacher talk was adjusted to young learners� characteristics to make the process of learning meaningful. This finding gives conceptual insight about how the system of teacher-students interaction in English learning process in Elementary schools works. Then, it may be beneficial for the teachers as a means supporting self- reflection, schools� evaluation and also for the educational practitioners who want to investigate the TSs interaction in more details.
Development of novel bioadhesive niosomal formulation for the transcorneal delivery of moxifloxacin hydrochloride in the treatment of corneal ulcer
Authors: Manoj K  , Suhail K
Published: July 2019

A corneal ulcer is an open sore or epithelial defect with an inflammation of the cornea of the eye. Most of the corneal ulcers are caused by bacterial infections and are common in people who wear contact lenses. Moxifloxacin eye drops are frequently used for the treatment of infectious ulcers. However such formulations have a major drawback, that is the short duration of action and usually, require 4-6 times installation daily. A bioadhesive polymer coated niosomal formulation of moxifloxacin was purposed to show a longer retention time on eyes and subsequent reduction in dosing frequency. Niosomes were prepared by solvent injection method using cholesterol and span 60. The coating of the niosomes was done using Carbopol 934or HPMC as a bioadhesive polymer. The mean particle size of bioadhesive niosomes found to be below 200nm. Optimization of the coating was based on in vitro diffusion studies, ex vivo transcorneal permeation studies and bioadhesion studies. The retention time of the formulation was determined by in vitro and ex vivo bioadhesion testing. The antimicrobial assay confirmed the potency of the formulation against the gram-negative organism. The current study revealed that bioadhesive niosomal formulations have longer corneal retention time and have sustained drug release for a period of 24 hours.
Impact of pharmacist directed counseling on knowledge, attitude, practices and medication adherence among hypothyroidism patients: a quasi-experimental design
Authors: Narayana Goruntla  , Vijayajyothi Mallela  , Devanna Nayakanti
Published: July 2019

The pharmacist plays an important role in providing counseling services to patients suffering with various chronic disorders and to improve health outcomes. The study aims to evaluate the effect of pharmacist mediated counseling on Knowledge, Attitude, and Practice (KAP) and medication adherence (MA) among hypothyroidism patients attending outpatient department of a secondary care referral hospital. This is a Quasi-Experimental design without control. A total of 403 patients were enrolled and subjected for KAP assessment by pre-validated questionnaire, and medication adherence levels by pill count and visual analogue scale methods. All patients were counselled by the pharmacist regarding hypothyroidism and its management. After three months, post-KAP and medication adherence levels were measured. Chi-square test was used to compare the adequacy of KAP levels. The paired t-test was used to compare mean medication adherence and mean KAP percentage levels. The mean KAP percentage levels were significantly improved after counselling (80.5±16.4; 86.2±15.7; 67.5±13.8) compared to before (34.1±21.7; 33.8±22.9; 24.5±20.9) with a P value less than <0.0001. There was a significant improvement in mean medication adherence levels measured by visual analogue scale method and pill count method after counselling (92.4±4.8, 97.4±3.2) compared to before counselling (76.8±6.8, 80.3±6.4). The study illustrates how pharmacist plays an integral part in improving medication adherence and KAP towards hypothyroidism management. Improving KAP and medication adherence levels will promote positive clinical outcomes and prevents complications associated with hypothyroidism.
Trajetórias sociais e práticas políticas nas franjas do Império
Authors: Kühn Fábio , Da Silva Augusto , Comissoli Adriano
Published: July 2019

Com base na trajetória social e nas ações políticas dos governadores nomeados para os estabelecimentos coloniais de Santa Catarina, Rio Grande de São Pedro e Colônia do Sacramento, assim como na atuação dos camaristas das vilas, os autores buscam traçar um panorama do longo processo de consolidação dos domínios portugueses no sul da América Meridional, entre finais do século XVII e princípios do século XIX. Observam que esse processo, marcado externamente por avanços e recuos na disputa com os domínios espanhóis, tem de ser compreendido, também, pelo complexo jogo de forças e interesses internos travados entre o poder monárquico português e o poder dos grupos locais.
Os portugueses do Prata:
Authors: Ceballos Rodrigo
Published: July 2019

Poucas são as análises históricas sobre a presença portuguesa na Buenos Aires colonial. O objetivo deste artigo é margear sobre a participação comercial portuguesa nesta cidade ao longo do século XVII (especialmente nos períodos da União Ibérica e da Restauração portuguesa), para então demonstrar a importância de entendê-la através das redes de sociabilidade construídas com os espanhóis do Rio da Prata. Através do conceito de “extralegalidade” – os descaminhos no porto – e as “autotransformações” sociais lusitanas realizo uma breve análise das suas atuações políticas e comerciais no porto platino, demonstrando as estratégias de sua assimilação estrutural (vecindad) para participação direta nos assuntos locais.
Experiências do tempo:
Authors: Hartog François
Published: July 2019

Partindo da questão, premente no século XX, sobre o sentido da história, este artigo perfaz algumas reflexões sobre o atual regime de historicidade e a constituição, vigência e crise da noção de história universal, num momento marcado pelos apelos do global. Sobretudo diante dos eventos extremos do mundo contemporâneo. Há, assim, uma indagação sobre o lugar e o papel da história e dos historiadores frente aos regimes de historicidade que articulam experiências do tempo num âmbito mais abrangente.
APRESENTAÇÃO DO DOSSIÊ "OS DISCURSOS DA HISTÓRIA E AS LINGUAGENS DA HISTÓRIA DA ARTE:
Authors: Ribeiro Maria Eurydice De Barros
Published: July 2019

Dossiê "Os Discursos da História e as Linguagens da História da Arte: Tempo, Espaço e Representação".
BRASÍLIA:
Authors: Martinez Elisa de Souza
Published: July 2019

A visão utópica inicial em que se considerava Brasília um espaço para o florescimento de um metadiscurso sobre a história do pensamento brasileiro encontra-se em textos como os escritos por Mario Pedrosa nos primórdios da edificação da paisagem urbana, com a formulação de um novo modo de irradiação da cultura nacional. A defesa de Brasília como espaço de difusão cultural ora se justifica como possibilidade de abandonar os vícios do passado, ora como laboratório de ideias originais sobre a convergência de traduções artísticas. Brasília ou Maracangalha? A questão colocada por Mario Pedrosa é o fio condutor de uma abordagem do confronto entre utopia e realidade a partir das proposições iniciais de Lúcio Costa, o inventor de Brasília.
Apresentação do Dossiê "Las elites coloniales americanas y la administración del estado:
Authors: Trujillo Oscar José
Published: July 2019

Apresentação do Dossiê
La parte del león:
Authors: Tarragó Griselda Beatriz , Elecalde Rafael Guerrero
Published: July 2019

O artigo analisa o conflito levantado desde 1737 no Señorío de Vizcaya, quando os deputados gerais reuniram-se em Bilbao e decidiu pedir ao rei permissão para estabelecer uma empresa comercial privilegiada em Buenos Aires. O plano foi questionada por entidades diferentes (da cidade de Buenos Aires, a cidade de Bilbao, Encartaciones deVizcaya, o Consulado de Lima, os Cargadores de Cádiz), cujos interesses são desafiados e defendeu na corte de Filipe V. Texto proposto tem como objetivo explorar a complexidade do conflito, especialmente enfatizando os arranjos políticos e sociais da monarquia hispânica composto ou agregadora eo papel dos diferentes atores em seu governo.