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ANALISIS KUALITAS INFORMASI AKUNTANSI SEBELUM dan SESUDAH PENGADOPSIAN INTERNATIONAL FINANCIAL REPORTING STANDARDS PADA PERUSAHAAN MANUFAKTUR TBK Halim, Lina; Shanti, Shanti
Jurnal Akuntansi Kontemporer Vol. 7 No. 1 (2015)
Publisher : Widya Mandala Surabaya Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jako.v7i1.2550

Abstract

IFRS adoption occurs evenly throughout most of the world, aiming to improve the quality of accounting information accompanied by uniformity of standards for financial statements. This study aims to examine the quality of accounting information in Indonesia from the period before the adoption of IFRS until after the adoption of IFRS. This empirical study uses the data of consolidated fi-nancial statements and stock price information on all manufacturing companies listed on the Indonesia Stock Exchange from 2005-2012. This study uses the relevance of value and earnings management as a proxy for the quality of accounting information. Value relevance is measured using the price model, while earnings management is measured using the Jones Model. Each proxy is meas-ured using appropriate metrics in previous studies. The results showed that after adopting IFRS, the relevance of the value of accounting information increased. Different results are demonstrated through the earnings management proxy, where earnings management practices improve after adopting IFRS. Improved earnings management is due to the transition from the basis of rules into principles, where a more flexible principle basis is able to provide a loophole for earnings management.
STUDI KUAT LENTUR BETON DENGAN BAHAN TAMBAH SERAT ABAKA Pranoto, Yudi; Halim, Lina; Sudibyo, Anung
Teras Jurnal : Jurnal Teknik Sipil Vol. 11 No. 1 (2021): Maret 2021
Publisher : UNIVERSITAS MALIKUSSALEH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/tj.v11i1.364

Abstract

Abstrak Serat abaka merupakan serat yang awet dan lentur yang diambil dari pohon pisang. Serat ini masih sangat jarang dimanfaatkan, sementara di Indonesia serat abaka bisa ditemukan di mana mana. Tujuan penelitian ini adalah untuk mengetahui sejauh mana pengaruh serat abaka terhadap kuat lentur beton. Penelitian ini diawali dengan studi literature, pengujian material (Agregat halus, agregat kasar, semen dan serat abaka), mix design beton, pembuatan benda uji, perawatan dan dilanjutkan dengan pengujian kuat lentur beton serta terakhir dilakukan analisis hasil pengujian. Dari hasil pengujian didapatkan kuat lentur maksmum terjadi pada kadar serat abaka sebesar 0,6% dengan kuat lentur 3,75 MPa, sedangkan kuat lentur terkecil terjadi pada kadar serat abaka 0% dengan kuat lentur 3,34 MPa. Kata kunci: serat abaka, kuat lentur, mix deisgn  Abstract Abaca fiber is a durable and flexible fiber taken from the banana tree. This fiber is still very rarely used, while in Indonesian abaca fiber can be found everywhere. The purpose of this study was to determine the extent of the influence of abaca fiber on the flexural strength of concrete. This research begins with literature studies, material testing (fine aggregate, coarse aggregate, cement, and abaca fiber), concrete mix design, manufacture of test objects, curing, and continues with concretes flexural strength testing and finally an analysis of the test results. From the test results, it founded that the maximum flexural strength occurred at the abaca fiber content of 0.6% with a bending strength of 3.75 MPa, and the smallest flexural strength occurred at 0% abaca fiber content with a flexural strength of 3.34 MPa. Keywords: Abaka fiber, flexural strength, mix design