PENGARUH FINANCIAL LEVERAGE DAN PROFITABILITAS TERHADAP DIVIDEN TUNAI DAN DAMPAKNYA TERHADAP KOEFISIEN RESPON LABA PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA

Tujuan penelitian ini untuk mengetahui pengaruh financial leverage dan profitabilitas terhadap dividen tunai dan dampaknya terhadap koefisien respon laba pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia. Penelitian ini dilakukan pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia dengan Populasi pada penelitian ini adalah perusahaan manufaktur dengan jumlah responden sebanyak 137 perusahaan, namun dari kriteria yang telah ditetapkan hanya 11 perusahaan yang menjadi sampel penelitian. Teknik pengumpulan data dalam penelitian ini adalah teknik dokumentasi dan dianalisis data dengan menggunakan regresi linear berganda. Berdasarkan hasil analisis bahwa financial leverage dan profitabilitas secara simultan maupun parsial berpengaruh signifikan terhadap dividen tunai pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia. Hasil penelitian juga menunjukkan bahwa financial leverage dan profitabilitas secara simultan maupun parsial berpengaruh signifikan terhadap koefisien respon laba pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia, dimana Financial leverage dan profitabilitas berpengaruh terhadap koefisien respon laba pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia melalui dividen tunai dengan pengaruh langsung lebih besar dari pengaruh tidak langsung sehingga dapat disebutkan dividen tunai berpengaruh secara parsial intervening (partially intervening).Kata Kunci : Financial Leverage, Profitabilitas, Dividen Tunai, dan Koefisien Respon Lab

Pengaruh Sensitivity To Market Risk, Kualitas Aset, dan Likuiditas terhadap Kinerja Keuangan (pada BPD di Indonesia Sebelum dan Setelah Otonomi Daerah)

Tujuan penelitian ini adalah untuk mengetahui pengaruh sensitivity to sarket risk,kualitas aset, dan likuiditas terhadap kinerja keuangan pada Bank PembangunanDaerah (BPD) di Indonesia.Penelitian ini merupakan penelitian explanatory,dengan unit penelitian semua (populasi) Bank Pembangunan Daerah di Indonesia.Berdasarkan data Bank Indonesia terdapat 26 Bank Pembangunan Daerah diIndonesia. Pengumpulan data dilakukan dengan menggunakan data sekunderberupa laporan keuangan publikasi Bank Pembangunan Daerah seluruh Indonesiadari tahun 1996 sampai tahun 2005 (selama 10 tahun). Laporan keuangan diperolehdari Kantor Pusat Bank Indonesia dan Biro Riset Info Bank. Alat analisis yangdigunakan untuk menguji hipotesis adalah analisis jalur (path analysis) danStructural Equation Modeling (SEM). Tipe penelitian yang digunakan adalahhubungan kausal dengan menggunakan sensus dan pengumpulan data sekunderdan analisis data dilakukan melalui model persamaan struktural (SEM). Hasilpenelitian ini menunjukkan bahwa : 1) variabel sensitivity to sarket risk baik sebelummaupun setelah otonomi daerah menunjukkan hasil yang berbeda, sebelumotonomi daerah tidak berpengaruh signifikan terhadap kinerja keuangan, sedangkansetelah otonomi daerah berpengaruh signifikan; 2) variabel kualitas asetberpengaruh signifikan terhadap kinerja keuangan sebelum otonomi daerah,sedangkan setelah otonomi daerah tidak berpengaruh signifikan; 3) variabellikuiditas sebelum otonomi daerah berpengaruh signifikan terhadap kinerjakeuangan, dan setelah otonomi daerah tidak berpengaruh signifikan

Effects of oral isotertinoin on serum lipids and gamma glutamyl transpeptidase activity in acne vulgaris patients

زمینه و هدف: داروی ایزوترتینوئین یک داروی معمول در درمان آکنه ولگاریس است. در این مطالعه اثر داروی ایزوترتینوئین بر میزان لیپیدهای سرم وآنزیم های شاخص کبدی در بیماران مبتلا به آکنه ولگاریس مورد ارزیابی قرار گرفت. روش بررسی: در این مطالعه کارآزمایی بالینی، از بین بیماران مراجعه کننده به پزشک متخصص پوست، 44 بیمار مبتلا به آکنه متوسط و شدید با میانگین سنی 0/6 ± 6/23 سال که با درمان های معمول بهبود نیافته بودند به روش در دسترس انتخاب شدند و به آنها روزانه 5/0 میلی گرم بر کیلوگرم وزن بدنشان داروی ایزوترتینوئین به مدت 120 روز تجویز شد. میزان قند خون ناشتا، کلسترول، تری گلیسرید و فعالیت آنزیم های آلانین ترانس آمیناز، آسپارتات ترانس آمیناز و گاماگلوتامیل پپتیداز در قبل و بعد از درمان با کیت های تجاری موجود اندازه گیری شد. داده ها با استفاده از آزمون آماری تی زوجی در نرم افزار SPSS تجزیه و تحلیل شدند. یافته ها: این مطالعه نشان داد که بعد از درمان بیماران به مدت 120 روز با ایزوترتینوئین سطح سرمی کلسترول 02/12 (001/0=P)، تری گلیسیرید 9/57 (001/0=P) و گاما گلوتامیل ترانس پپتیداز 55/33 (001/0=P) افزایش یافته است. نتیجه گیری: بر اساس نتایج این مطالعه ایزوترتینوئین اثرات منفی روی وضعیت لیپیدی و آنتی اکسیدانی روی بیماران مبتلا به آکنه که از این دارو استفاده می کنند دارد، لذا توصیه می شود در مطالعات آتی همزمان با مصرف ایزوترتینوئین مصرف آنتی کسیدان هایی مانند ویتامین E در بیماران مورد ارزیابی قرار گیرد

RELIGIOUS CULTURE IN BUILDING CHARACTER RESISTANCE IN SCHOOLS: A SOCIAL RECONSTRUCTION THEORY PERSPECTIVE

This study aims to analyze the application of religious culture in building children's character resilience at school through the perspective of social reconstruction theory. This research was conducted at SMAN I Kraksaan Probolinggo, East Java. A descriptive qualitative approach was used in this research in order to obtain accurate and accountable data through observation, interviews, and documentation. The data analysis was carried out in stages, starting with presenting the data, reducing the data, and concluding. The study results show that the application of religious culture in building children's character resilience in schools through the perspective of social reconstruction theory is carried out through externalization, objectivation, and internalization in a planned, systematic and sustainable manner. This research has implications for the importance of strengthening children's character resilience so that they are not easily swayed by the dynamics of the times

Analisa dan Desain Maximum Power Point Tracking untuk Generator Induksi pada Aplikasi Sepeda Listrik

Currently, vehicle transportation is becoming a very important tool in helping humans. Therefore an increase in the volume of the vehicle is very high every year. With so many current vehicles could damage the air cleaner in nature, caused by the combustion of residual Fuel (Fuel oil) the vehicles that emit fumes. Therefore it needs an alternative environment-friendly vehicles with electric bicycles. Electric vehicles currently using permanent magnet motors as their motive. On this research the drivers of electric vehicles use the induction generator who has the advantages i.e. a constant round of and excitation does not need another motor as a driving force. This vehicle is also installed on a system power savings, power saving methods is improved significantly. One of them is MPPT (Maximum Power Point Tracking) used in induction generators. MPPT design is modelled using Matlab/Simulink software. The Matlab simulation has manage to obtain 55.04 volts of MPPT. While the generator output voltage without using the MPPT is amount of 40.84 volts. By using perturb and observe algorithm, it is possible to search the optimum power of generator

Kinerja Keuangan Sebelum dan Masa Pandemi Covid-19 Pada Perusahaan BUMN

This study aims to determine the impact of the Covid-19 pandemic on the company's financial performance. In this study, the approach used by researchers was quantitative and comparative research. The population of this study is all construction service companies of State-Owned Enterprises listed on the Indonesia Stock Exchange in the period before the Covid-19 pandemic (2018-2019) and during the Covid-19 pandemic (2020-2021), totaling 4 companies. The data source used in this study is secondary data, from annual reports. In this study, the analytical methods used are descriptive quantitative analysis and inferential analysis. Inferential statistical analysis used in this study were paired sample t-test and independent sample t-test. The results of the overall hypothesis test show that there are differences in financial performance between before and during the Covid-19 pandemic, state-owned construction service companies listed on the Indonesia Stock Exchange. Over the past four years, infrastructure development carried out by state-owned construction companies has experienced a good increase. Problems occurred when the spread of the Covid-19 virus began in 2019 which resulted in 2020 infrastructure development being delayed. The delay in the end also affected the financial condition of SOEs. For companies, profits are not only ways and efforts to increase them, but also think about what to do to improve company performance so that they can maintain stability, growth and achievement on profits. The company's performance is related to the company's efforts in managing the resources it has in generating profits that can increase the company's prosperity

Pengaruh Perputaran Modal Kerja Struktur Modal, Umur Perusahaan, dan Ukuran Perusahaan terhadap Profitabilitas pada Perusahaan Automotive And Allied Product di Bursa Efek Jakarta

Penelitian ini bertujuan untuk mengetahui pengaruh perputaran modal kerja,struktur modal, umur Perusahaan, dan ukuran Perusahaan terhadapprofitabilitas Perusahaan Automotive and Allied Products yang terdaftar diBursa Efek Jakarta dengan tahun amatan 2003-2006 meng^nakan metodepurposive sampling. Penelitian ini menggunakan 18 Perusahaan sebagaisampel. Data dianalisa menggunakan Multiple Linear Regression denganbantuan soft ware SPSS versi 12.00 dengan metode enter. Disamping itu Jugadilakukan uji normalitas data dan uji asumsi klasik Berdasarkan hasilpenelitian dapat disimpulkan bahwa perputaran modal kerja, struktur modal,umur Perusahaan, dan ukuran Perusahaan secara simultan berpengaruhsignifikan terhadap profitabilitas pada Perusahaan Automotive and AlliedProducts di Bursa Efek Jakarta Hasil penelitian juga menurgukkan bahwa dariempat variabel yang diasumsikan berpengaruh terhadap profitabilitas, hanyadua variabel yang berpengaruh sigmfikan yaitu variabel struktur modal danukuran Perusahaan. Sedangkan variabel perputaran modal kerja dan umurperusatuum tidak berpengaruh sigmfikan terhadap profitabilitas padaperusahaan Automotive and Allied Products di Bursa Efek Jakart

Uav Detection In Airborne Optic Videos Using Dilated Convolutions

In this paper, a real-time unmanned aerial vehicles (UAVs) detection framework is proposed for GPU embedded applications. To achieve this, this paper proposed a new modified model based on You Only Look Once (YOLO) to detect multi-UAV in aerial images with a complex background. The proposed CNN architecture uses five inception module and dilated convolution with two different factors to increase detection accuracy of YOLOv3 tiny, while preserving its computational time. To further improve the detection accuracy, Generalized Intersection over Union loss is replaced with the bounding box regression loss in the original YOLOv3 tiny loss function. To obtain higher frame rate, scalable kernel correlation filter (sKCF) algorithm is integrated to the detection model. More specifically, the proposed UAV detection method is used to initialize the sKCF tracker at every nth frame. Thus, the detected UAVs can be detected in intermediate frames with a low memory footprint. The proposed model and compared models are trained and tested on a variety of training and test airborne videos, captured under different outdoor scenarios. The average precision of the proposed model is 0.8265 and achieves 32 FPS performance on Jetson-TX2. The results show that the proposed model which is widened with inception module using dilated convolutions has a very high performance in terms of accuracy and speed even when it is compared with deep CNN architectures such as Darknet 53.JOURNAL OF OPTICS-INDI

A survey on the impact of the training period on empowering management team: A case study Saipa Group

Having reliable and skilled employees are essential component of any organization. Employees are considered as intangible assets for most organizations and they are the primary source of making value added decisions. On the other hand, a learning organization is capable of making continuous improvement and survives in today’s competitive environment. The proposed study of this paper considers whether training programs could empower employees who were working as managers for Saipa Group Company, a well-known automaker in Iran. The study concentrates on those employees who participated in master program in one of educational organizations in city of Tehran, Iran. 178 managers attended this program representing approximately 70% of total managers. The results of our survey have indicated that while training programs have created meaningful sense and help them have a better sense of efficacy it has not created any feeling of competence or building feeling of self-organization. The survey also concluded that training programs could increase the level of meaningful sense and the feeling of competence. In addition, the results indicate that training programs could increase employees’ self-organization as well as efficacy characteristics