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Hybridity on Architecture and Urban Spaces in the Colonial Tin Mining Town of Muntok-Bangka
Kurniawan, Kemas Ridwan;
Kusumawardhani, Ratu Arum;
Ellisa, Evawani;
Widyarta, Muhammad Nanda
Makara Human Behavior Studies in Asia Vol. 17, No. 2
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This paper concerns the importance of socio-cultural hybridity in the process of architecture and urban development. It confronts spatial particularity occurring between the discourses of colonialism and multiculturalism. As a result of centuries of dynamic interaction amongst several ethnic groups including Malay, Chinese and European, Muntok as the colonial capital town of Bangka Island before 20thcentury offers various architectural edifices and urban forms. The scope of this paper focuses on the intersection between colonial history and hybridity itself and the research analyses its material represent through architecture and urban form. The methods of the research are conducted through a combination of a qualitative and a quantitative approach involving direct interviews, data collection, and typological analysis. Hybridity becomes a critical tool to reveal the dynamic process of architecture and urbanism. The research found that hybrid architecture is not only about the existence of physical aspects of buildings, but also most importantly about the integration and dialectical relationship between its materiality and the socio-cultural processes that lie behind it.
Hybridity on Architecture and Urban Spaces in the Colonial Tin Mining Town of Muntok-Bangka
Kurniawan, Kemas Ridwan;
Kusumawardhani, Ratu Arum;
Ellisa, Evawani;
Widyarta, Muhammad Nanda
Makara Human Behavior Studies in Asia Vol. 17, No. 2
Publisher : UI Scholars Hub
Show Abstract
|
Download Original
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Original Source
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Check in Google Scholar
This paper concerns the importance of socio-cultural hybridity in the process of architecture and urban development. It confronts spatial particularity occurring between the discourses of colonialism and multiculturalism. As a result of centuries of dynamic interaction amongst several ethnic groups including Malay, Chinese and European, Muntok as the colonial capital town of Bangka Island before 20thcentury offers various architectural edifices and urban forms. The scope of this paper focuses on the intersection between colonial history and hybridity itself and the research analyses its material represent through architecture and urban form. The methods of the research are conducted through a combination of a qualitative and a quantitative approach involving direct interviews, data collection, and typological analysis. Hybridity becomes a critical tool to reveal the dynamic process of architecture and urbanism. The research found that hybrid architecture is not only about the existence of physical aspects of buildings, but also most importantly about the integration and dialectical relationship between its materiality and the socio-cultural processes that lie behind it.
Percobaan Sintesis 4-(4-Metoksibenzilidena) 2-metiloksazol-5-on dari Asetilglisin dan 4-Metoksibenzaldehid
Arrahman, Arif;
Hayun, Hayun;
Yanuar, Arry
Majalah Ilmu Kefarmasian Vol. 8, No. 2
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Compound 4-(4-methoxybenzylidene)-2-methyloxazole-5-one was one of oxazolone moety derivative. Oxazolones had several different pharmacological activity depend on substituent which was bonded to oxazolone ring. Oxazolones was an important precursor for synthesizing several compounds which had pharmacological activity. For that reason, experiment to synthesize 4-(4-methoxybenzylidene)-2-methyloxazole-5-one from acetyl- glicine and 4-methoxybenzaldehyde as an oxazolone derivative become necessary. Com- pound 4-(4-methoxybenzylidene)-2-methyloxazole-5-one was synthesized over two step of reaction. First step was reacted glycine with acetic anhydride in acidic environment yielded acetylglycine. Second step was reacted acetylglycine with 4-methoxybenzaldehyde yielded 4-(4-methoxybenzylidene)-2-methyloxazole-5-one. The product, which was collected in every step, was purified by washing and recrystalization then the purification to be tested by examining melting range and thin layer chromatography. The compound was eluci- dated by using infrared spectrophotometry and 1H-NMR spectrophotometry. Synthesis of 4-(4-methoxybenzylidene)-2-methyloxazole-5-one yielded rendement over 0,54%. The interpretation of infrared spectrum indicated that the compound which synthesized was different from the former compound but the interpretation of 1H-NMR spectrum indicated that the compound could not be ascertained as 4-(4-methoxybenzylidene)-2-methyloxa- zole-5-one because of there were impurities.
Uji Aktivitas Antibakteri 1-[(Kuinazolin-4-on-2-il)metil]piridin-1-ium Bromida dan 2-Bromometilkuinazolin-4-on
Hayun, Hayun;
Arrahman, Arif;
Suryadi, Herman;
Yanuar, Arry
Pharmaceutical Sciences and Research Vol. 1, No. 1
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Antibacterial activity tests of quinazolin-4-one derivates: 1-[(6-nitroquinazolin-4one-2-yl)methyl]piridin-1-ium bromide (1), 1-[(6-aminoquinazolin-4-on-2-yl)methyl] piridin-1-um bromide (2), 2-bromomethylquinazolin-4-one (3) and 2-bromomethyl-6nitroquinazolin-4-one(4) with trimethoprim (5) as a positive standard were conducted. The antibacterial activity tests were carried out using disc diffusion method againts E.coli, S.aureus and S.thyposa, and determination of minimum inhibitory concentration (MIC). The results showed that compounds 1 and 2 are inactive as antibacterial, whereas compounds 3 and 4 are active.The activities to E.coli were ¼ times the activity of trimethoprim (MIC : 5 x 102 µg/ml compared to 1.25 x 102 µg/ml ). The activity to S. typhosa were ½-1 times the activity of trimethoprim (MIC: 2.5 and 1.25x102 µg/ml compared to 1.25x102 µg/ml); but they are not active to S. aureus. Trimethoprim active to S. aureus with MIC : 0.62 x102 µg/ ml.
THE EFFECT OF INSTITUTIONAL OWNERSHIP TO VOLUME REACTION AROUND EARNINGS ANNOUNCEMENTS AT THE JAKARTA STOCK EXCHANGE
Yuniasih, Rafika
Jurnal Akuntansi dan Keuangan Indonesia Vol. 2, No. 2
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This study examines trading volume reaction to earnings announcements; specifically the effect of information asymmetry across investors before earnings announcement, in the form of differences in ownership structures measured by the level of institutional ownership, to trading volume around earnings announcements. Further, this study also examines other factors related to volume reaction around earnings announcements such as price changes resulted in certain unexpected earning levels, cost of transactions, and firm size. The Ordinary Least Square (OLS) method is initially used in finding the relation between unexpected trading volume in two-day and seven-day announcement period windows to the independent variables used in this study. Further, this study applies the Weighted Least Square (WLS) method to eliminate the potential heteroscedasticity and to increase efficiency of the model. This study finds that institutional ownership level as a measure of information asymmetry across investors affects volume response to earnings announcement. The study finds that trading volume reaction is an increasing function of the level of information asymmetry. The study also finds that trading volume reaction is an increasing function ofprice changes and firm size, yet it has a negative relation to transaction costs
HUBUNGAN ANTARA KONSERVATISME AKUNTANSI DENGAN KONFLIK BONDHOLDERS-SHAREHOLDERS SEPUTAR KEBIJAKAN DIVIDEN DAN PERINGKAT OBLIGASI
Sari, Dahlia
Jurnal Akuntansi dan Keuangan Indonesia Vol. 1, No. 2
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This study provides evidence on the role of accounting conservatism in debt contracting. I hypothesize that (i) there is positive association between conflicts of bondholders-shareholders over dividend policy and the use of conservative accounting (ii) there is positive association between bond ratings and the use of conservative accounting. Conflicts of bondholders-shareholders arise because of default risk in that the firm cannot pay at maturity because of having not enough net assets and this unavailability of enough net assets is caused by dividend overpayment to shareholders. The alternative solution to prevent dividend overpayment is to consistently use the conservative accounting. The conservative accounting affects earnings in that it leads to conservative earnings and reduces the possibility of earnings management by the firm. The second hypothesis which investigates the association between bonds rating and the level of conservatism based on theory that the lower the firm’s default risk, the higher the bonds rating. The firms with conservative accounting is expected to have lower default risk in that conservatism prevent dividend overpayment which cause the firm’s net asset is not enough to pay at maturity. The first model result supports the hypothesis that there is positive association between conflicts of bondholders-shareholders and the use of conservative accounting. For the second model, the result does not support the hypothesis that there is a positive association between the bonds rating and the use of conservative accounting. The association between conflicts and conservative accounting provides evidence on the role of accounting conservatism in facing conflicts over dividend policy.
MANAJEMEN LABA PADA PERUSAHAAN DENGAN PERMASALAHAN FREE CASH FLOW DAN PERAN MODERASI DARI MONITORING EKSTERNAL
Tresnaningsih, Elok
Jurnal Akuntansi dan Keuangan Indonesia Vol. 5, No. 1
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This study examines whether low-growth companies with free cash flow (HFLG) will use income-increasing discretionary accruals to offset the low or negative earnings that inevitably accompany investment with negative net presents values (NPVs). Using 413 manufacturing company year observations over the period 2001-2005, the results show that there is a significantly association between HFLG and increasing discretionary accruals. This study also examines the role o f monitoring by auditors, creditors, and independent commissioners in mitigating the relation o f HFLG and income-increasing discretionary accruals. The results show that (1) monitoring by high-quality auditors and high-proportion o f independent commisioners are effective in mitigating the association o f HFLG and income- increasing discretionary accruals, which suggest that both their monitoring are more pronounced fo r HFLG firm s and (2) monitoring by high-debt creditors are effective in reducing income-increasing discretionary accruals, but their monitoring are not found to be more pronounced in HFLG firm. This result suggests that the vigilance o f creditors are more likely to increase when debt increase.
INCOME TAX GAP: KAJIAN DESKRIPTIF DAN EMPIRIS ATAS KOREKSI PAJAK DI INDONESIA
Nuryanah, Siti;
Christine, Christine
Jurnal Akuntansi dan Keuangan Indonesia Vol. 6, No. 2
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Income tax could provide insights into the effectiveness o f tax policy and the role o f accounting. This paper examines the Indonesia income tax gap by focusing on accounts o f taxpayer ’s income statements frequently adjusted by tax auditors. The study also examines the reasons for these tax audit adjustments. This paper finds that the tax non-compliance can be traced into some accounts which are: 1) general and administrative costs; 2) COGS; and 3) sales. This study reveals that the main reason of the tax adjustments is due to the lack o f evidence or supporting documents. The other reasons are inadequate tax knowledge o f the taxpayers, the specific method o f tax audit which leads to different tax payable amounts according to the auditors, the absence o f arm ’s length transactions, and no proper book keeping by the tax payer. In addition, this paper finds the relationship between the taxable income difference and two factors, i.e. company’s turnover and type o f industry (manufacture/non-manufacture). The results of this study bring implications for the tax policy improvement in Indonesia and the harmonisation between tax regulations and accounting standards; and these would be the main contribution o f this study.
UJIAN SERTIFIKASI AKUNTAN PUBLIK: DETERMINAN, POLA KELULUSAN, DAN EVALUASI UJIAN
Gani, Lindawati;
Leo, Lianny
Jurnal Akuntansi dan Keuangan Indonesia Vol. 6, No. 2
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This study analyzes determinants of passing the Indonesia CPA exam, whether there is any pattern ofpassing the exam, and the validity and reliability of tests. The analysis shows that sex (gender) and accounting education systems do not determine the odd ofpassing the CPA exam, however the probability to pass the exam is higher for younger test-takers and those working in public accounting firms. We also obtain the evidence of a significant pattern of passing the exam. The probability of exam takers passing in the first sitting of each subject apparently approximates the probability of test-takers passing the CPA exam. There is a diminishing probability of passing the exam as exam takers repeat. Result indicates a consistent order of passing rate shown by each subject. Audit, Financial Management- Management Accounting, and Accounting Information System are the subjects which share consistent highest passing rates, followed by Financial Accounting and Tax-Law, which show the lowest passing rate. Except for Financial Management-Management Accounting, the sampled test items do not meet the minimum scores of validity and reliability. We suggest that future research include a qualitative analysis on test items and that pre-test is conducted before test items are included in the data bank.
DAMPAK KONVERGENSI INTERNATIONAL FINANCIAL REPORTING STANDARDS TERHADAP NILAI RELEVAN INFORMASI AKUNTANSI
Suprihatin, Siti;
Tresnaningsih, Elok
Jurnal Akuntansi dan Keuangan Indonesia Vol. 10, No. 2
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This study investigates whether the convergence of the International Financial Reporting Standards (IFRS) increase the value relevance of accounting information of firms listed on Indonesia Stock Exchange. This study covers periods pre-IFRS convergence and post-IFRS convergence during 2006-2011. We tested the value relevance of book value of equity and earnings in pre- and post- IFRS convergence. We find that on the beginning stage of IFRS convergence, earnings become more value-relevant whereas the book value of equity does not. Meanwhile, on the advance stage of IFRS convergence, we find book value of equity and earnings are more value-relevant. Besides that, this study also provides sensitivity analysis which revealed empirical result from a modification of model.