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MANAJEMEN LABA MELALUI AKRUAL DAN AKTIVITAS REAL PADA PENAWARAN PERDANA DAN HUBUNGANNYA DENGAN KINERJA JANGKA PANJANG (STUDI EMPIRIS PADA BEJ)
Rahman, Annisaa;
Hutagaol, Yanthi
Jurnal Akuntansi dan Keuangan Indonesia Vol. 5, No. 1
Publisher : UI Scholars Hub
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This study investigates 149 Initial Public Offering (IPO) in Jakarta Stock Exchange (JSX) from 1994 up to 2003. In general, this study is aimed to prove whether firms opportunistically manage earnings in the period o f IPO. Specifically this study examines the effect o f earnings management on firm s’ long term performance and provides explanation as well as comparison o f several measures o f earning management and long-term performance. In this study, earnings management is measured by two accrual variables which are discretionary current accruals and discretionary long term accruals and by two var iables o f discretionary real activities through Cash Flow from Operation (CFO) and Cost o f Goods Sold (COGS). In addition, the underperformance phenomenon is measured by market performance (Cumulative Abnormal Return and Buy and Hold Return method) for periods 1 years after IPO, 2 years after IPO and 3 years after IPO ’s date. The hypothesis testing used in this thesis are t test and multiple regression models. The results show (1) earnings management is conducted through accruals but not through real activities manipulation and (2) earnings management affects stock performance 1 year after IPO. Finally this research finds that there is no difference in stock performance for IPO issuers with aggressive and conservative earnings management.
Pengaruh Penggunaan Model Pembelajaran Explicit Instruction Terhadap Hasil Belajar Matematika Ekonomi Mahasiswa Pendidikan Ekonomi Semester II Tahun Akademik 2013/2014 Universitas Jambi
Kuswanto Kuswanto;
Nina Ardini
Edumatica : Jurnal Pendidikan Matematika Vol 5 No 02 (2015): Edumatica: Jurnal Pendidikan Matematika
Publisher : Program Studi Pendidikan Matemarika PMIPA FKIP Universitas Jambi
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DOI: 10.22437/edumatica.v5i02.2930
Abstrak Penelitian ini bertujuan untuk mengetahui pengaruh penggunaan model explicit instruction terhadap hasil belajar matematika ekonomi pada pokok bahasan diferensial. Metode yang digunakan dalam penelitian ini adalah metode pre-Experimental. Desain penelitian yang digunakan dalam penelitian ini ialah one-shit case study, dimana dalam rancangan ini tidak terdapat variabel kontrol dan sampel tidak dipilih secara random. Pada rancangan ini terdapat suatu kelompok diberi treatment/perlakuan, dan selanjutnya diobservasi hasilnya. Hasil penelitian ini menunjukkan pengaruh yang signifikan penggunaan model pembelajaran explicit instruction terhadap hasil belajar mahasiswa, dimana Fhitung 7,690 lebih besar dari pada Ftabel pada dk: pembilang (k-1), penyebut (n-k) α = 0,05 sebesar 3,47. Hasil ini menunjukan bahwa kemampuan analisis mahasiswa tentang optimalisasi kegiatan perekonomian dalam menggunakan sumber daya yang ada ditentakan oleh pemahamannya tentang konsep dasar diferensial fungsi sederhana maupun majemuk dan kemampuannya dalam menentukan titik optimum dari suatu fungsi. Kata Kunci: model pembelajaran explicit instruction, hasil belajar.
Ketahanan hidup 5 tahun pada pasien kanker payudara
Evi Susanti Sinaga;
Riris Andono Ahmad;
Susanna Hilda Hutajulu
Berita Kedokteran Masyarakat (BKM) Vol 33, No 2 (2017)
Publisher : Fakultas Kedokteran Universitas Gadjah Mada
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DOI: 10.22146/bkm.10543
Analysis of 5-year survival of patients treated for breast cancer at Sardjito Hospital in Yogyakarta province, IndonesiaPurposeThis study aimed to assess the length of life of breast cancer patients as well as factors related to the prognosis of survival of patients.MethodsThis research was a retrospective study. Samples in this study were patients with breast cancer who were first diagnosed with breast cancer from January 1, 2009 until December 31, 2009 at the Dr. Sardjito Hospital, Yogyakarta. The Kaplan Meier method was used for the data analysis, and final factors were reviewed and those that showed significant association were entered in a Cox regression model. Calculations were performed in Stata 12.0.ResultsResults showed the 5 year survival rate was 51.07%. In bivariate analysis, there was a correlation between the age of diagnosis, education, clinical stage, tumor size and tumor location on 5-year survival in patients with breast cancer. For multivariate analysis, age of diagnosis had the most powerful correlation (HR = 3.73; 95% CI = 1.0 to 13.6) on survival (p = 0.046).ConclusionSurvival rates of women with breast cancer aged less than 50 years were lower. Young women with breast cancer tended to have more aggressive breast cancer growth and recurrence risks were greater. Efforts are needed for early detection of breast cancer to improve survival in breast cancer patients.
BOOK REVIEW THE ARMY AND THE INDONESIAN GENOCIDE: MECHANICS OF MASS MURDER
Waagstein, Patricia Rinwigati
Indonesia Law Review Vol. 9, No. 1
Publisher : UI Scholars Hub
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The Army and Indonesian Genocide : Mechanics of Mass Murder is an extraordinarily detailed exploration by author Jess Melvin who aims to defy the common understanding of the 1965 ‘anti-communist’ purge which highlights the Indonesian army’s part in the arranging the related violence in Aceh, resulting as one of the first locations revolving around a series of widespread massacres in Indonesia. The book presents a unique narrative that ventures into the dismay found within the the history of the 1965 anti-communist movement in Aceh. Although other source materials mostly focus on the history of the 1965 anti-communist killings around more popular areas such as Java and Bali, this book in particular represents a limited number of research regarding the purge outside the confines of Java.
DUALISM OF JUDICIAL REVIEW IN INDONESIA: PROBLEMS AND SOLUTIONS
Chalid, Hamid A.
Indonesia Law Review Vol. 7, No. 3
Publisher : UI Scholars Hub
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Through the momentum of the third amendment of the 1945 Constitution of the Republic of Indonesia which was passed in 2001, Indonesia has officially adopted a dualistic judicial review system. Under such system, the authority to conduct judicial review is divided/spread to the two judicial organs, each with its own scope of review; namely, the Supreme Court/Mahkamah Agung reviews regulations below the level of Law (Undangundang), while the Constitutional Court/Mahkamah Konstitusi reviews the same against the Constitution (constitutional review). Seen from the theoretical and practical perspective adhered to by states which adopt the formation of the Constitutional Court (centered judicial review model), the system adopted by Indonesia is uncommon, and moreover it could be considered as an error in designing the judicial review system. This is in view of the fact that in states which have a Constitutional Court, the authority to conduct judicial review is concentrated / centered upon the Constitutional Court. Such division of authority under the two review regime (legal review and constitutional review) as practiced by Indonesia is not known (except for South Korea), neither in states which use the centralized judicial review model nor in those which use the distribution judicial review model. Such distribution is bound to disrupt the judicial review itself, as the authority to review is implemented by two different institutions with different review standard. Accordingly, in the final part of this research the author puts forward the proposition to centralize the authority to conduct judicial review in the Constitutional Court thus putting an end to the practice of dualistic judicial review which has been proven to be problematic and ensuring that the judicial review system in Indonesia can be reconstructed and placed upon the correct theoretical and practical basis.
Effect of Firing Temperature and Holding Time on Characterization of Al/SiC Metal Matrix Composites Produced by Pressureless Infiltration.
Zulfia, Anne;
Ariati, Myrna
Makara Journal of Technology Vol. 10, No. 1
Publisher : UI Scholars Hub
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Effect of Firing Temperature and Holding Time on Characterization of Al/SiC Metal Matrix Composites Produced by Pressureless Infiltration. The production of Al-SiC metal matrix composite can be carried out by pressureless metal infiltration processs (PRIMEX). The experiment was conducted using aluminium AC2B ingot as a matrix and 50%Vf SiC powder as a reinforcement which is mixed with 10% Mg powder for wetting agent. The variables of this experiment are holding time and firing temperature to investigate the effect of these conditions on mechanical properties of Al-SiC metal matrix composites. Holding time was conducted for 2,5,8,10,12 hours and firing temperatures was 750, 800, 900, 1000, 1100°C respectively.. The composites produced are analysed both mechanical properties and metalography such as densities, porosities, hardness, as well as wear rate. The results showed that the longer holding time and increasing firing temperature will increase mechanical properties of Al-SiC metal matrix composites, and it is found that the optimum mechanical properties at 1000°C for 10 hour.
A Simple Technique for Surface Area Determination Through Supercritical CO2 Adsorption
Sudibandriyo, Mahmud
Makara Journal of Technology Vol. 14, No. 1
Publisher : UI Scholars Hub
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The measurement of specific surface area of porous materials has long been important in physical sciences and is currently growing in importance in applied and environmental science. Numerous systems have been developed for surface area measurement by gas adsorption. Commercial systems are available which can measure a wide range of absolute surface area with relative ease. However, their cost is often prohibitive. In this study, an inexpensive apparatus for surface area measurement has been set up to be used for measuring supercritical adsorption of CO2. The Ono-Kondo Lattice model was used to represent the adsorption isotherm and to determine the surface area. The results of surface area determination using CO2 adsorption combined with OK model have been compared to the numbers obtained from nitrogen BET method. For surface area determination of zeolites and activated carbons, the new method give reasonable agreement results (within 10% deviation) compared to the results obtained from nitrogen BET method. In addition, the new method also gives more reasonable results for surface area determination of coals. As known, the nitrogen BET method gives almost zero of coals’ surface area. This might due to the characteristic of the coals’ structure that might be change (the pores are closed) during the cooling process in nitrogen BET method. Moreover, the new method can also be used to determine the surface area of porous materials using CO2 adsorption data at various temperatures without sacrificing their accuracy.
Persepsi Guru Terhadap Kepemimpinan Pembelajaran Kepala Sekolah Dilihat dariPerbedaan Gender di Provinsi Kalimantan Selatan
Zaenal Fanani
Jurnal Kewidyaiswaraan Vol 4 No 2 (2019): Jurnal Kewidyaiswaraan
Publisher : Pusat Pembinaan Jabatan Fungsional Bidang Pengembangan Kompetensi Pegawai ASN
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This research was aimed at obtaining a picture of teacher’s perception of their school principals’ instructional leadership and the impact gender might has on those perceptions. The Assessment Instrument of Instructional Leardership by Fanani (2013) was used to collect data from 120 teachers who attanding the principal candidate training for measuring teacher’s perception of their school principals’ instructional leadership in 3 districts in South Kalimantan. The main results suggensted at a good category in the four dimensions of instructional leadership. The lowest rated dimension was supervising instruction whereas the highest rated dimension was developing learning vision. There were significant different in the rated learning vision dimension based on gender in favor of female teachers.. This research result contributes to dicision making in developing the school principals’ capacity in conducting instructional leardership.
KEBIJAKAN PENGELOLAAN SUMBER DAYA ALAM DAN DAMPAKNYA TERHADAP PENEGAKAN HUKUM LINGKUNGAN INDONESIA
Ida Nurlinda
Bina Hukum Lingkungan Vol 1, No 1 (2016): Bina Hukum Lingkungan
Publisher : Pembina Hukum Lingkungan Indonesia (PHLI)
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DOI: 10.24970/bhl.v1i1.16
AbstrakKegiatan pembangunan di Indonesia, telah membawa dampak buruk pada kuantitas dan kualitas SDA itu sendiri. Secara normatif, Indonesia telah memiliki UU-PPLH sudah lebih komprehensif mengatur kaidah-kaidah perlindungan dan pengelolaan lingkungan dibandingkan dengan aturan-aturan sebelumnya. Namun, lemahnya tataran implementasi peraturan perundangan di bidang lingkungan tersebut pada kenyataannya menimbulkan sejumlah konflik sosial dan/atau sengketa hukum. Hasil penelitian menunjukan pemerintah perlu mengoptimalkan instrumen-instrumen pencegahan pencemaran dan/atau kerusakan lingkungan sebagaimana yang dimaksud dalam Pasal 14 UU-PPLH. Hal tersebut menjadi penting dalam upaya penegakan hukum sebagai tanggung jawab pemerintah dan pemerintah daerah dalam mewujudkan perlindungan dan pengelolaan lingkungan bagi kepentingan generasi yang akan datang.Kata Kunci: Kebijakan; Pengelolaan Sumber Daya Alam; Penegakan Hukum.AbstractDevelopment activity in Indonesian has bring adverse impacts on quantity and quality of Indonesian’s natural resources. Normatively, Indonesia has UU-PPLH that more comprehensively regulate norms of environmental protection and management than the previous environmental law. However, the lack of implementation of legislation in the field of the environment, lead to a number of social conflicts and/or legal disputes. The results showed the government need to optimize the instruments of prevention of pollution and/or environmental damage as stated in Article 14 of UU-PPLH. The optimalisation on law enforcement is needed to effort responsibility from central and local government in protecting environmnent for the next generation.Keywords: policy; natural resources management; law enforcement.DOI: 10.24970/jbhl.v1n1.1
Kontestasi Politik dan Perimbangan Kekuasaan dalam Perumusan dan Implementasi UU MD3 2014
Kosandi, Meidi
Jurnal Politik Vol. 1, No. 1
Publisher : UI Scholars Hub
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This paper discusses the politics of policy making behind the signing of the parliamen¬tary institutional arrangement law (UU MD3 2014) from new institutionalism approach. The policy incites controversy over domination of one coalition over the other and the future of legislative-executive inter-institutional relations. This study argues that in the policy making, the drive for power domination in the parliament and the dynamics of contestation in the presidential election strongly affected its process. The absence of convergence and political transactional cost between coalitions pointed us to the lack of relevance of rational choice institutionalism theories in explaining the politics of UU MD3. Although the data shows tendency towards commitment and loyalty to coalition identities, norms and ideas, the historical dynamics of coalition formation during the 2014 general election process indicates the applicability of historical institutionalism more than sociological institutionalism. This study employed discourse analysis on the deliberation in the parliament and opinion and news in the mass media.