Studi Empiris Mengenal Penerapan Metode Sampling Audit Dan Faktor – Faktor Yang Mempengaruhi Penggunaan Metode Sampling Audit Oleh Auditor Bank Indonesia Semarang

To obtain the adequate evidence, auditor doesn ‘t have to test all existing transaction. Along of cost benefit consideration, it is impossible for auditor to test all evidence. Based on this consideration : then in profession recognized widely that most evidence obtained using sampling. The limited audit sampling research motivated the writer to conduct this research. Researcher take the Indonesian bank auditor as research subject because sampling problems in government audit differ from the practice make an audit of the private sector. The purpose of this research is portraying how sampling audit practice in Indonesian Bank and explore factors affecting the use of sampling method by Indonesian Bank auditors. The responses from 30 respondents show 36,67 % respondents did not use the statistical sampling method. In non – statistics sample selection method, two techniques which less get the support empirically namely block and systematic sampling, in the third (20,45%) and fourth rank ( 15,91%). There is indication of selection bias mostly in size, measure and location. Most respondents (80%) answered that they did not get formal training in avoiding selection bias. But that way only 43,33 % respondents replied they did not use the procedures to mitigate the selection bias. There are four factors which hyphotesized affecting the methode used in audit sampling. These factors are auditor perception to statistical sampling method, auditor perception to perceived audit risk, time pressure and internal control system. Result from logit regression test indicated that among four factors hyphotized, no one sigficantly influent to the methode used in audit sampling

Uji potensi probiotik Lactobacillus plantarum yang diisolasi dari usus halus itik mojosari (Anas plathyrinchos) secara in vitro

INDONESIA: Probiotik merupakan suatu produk yang mengandung mikroba hidup non-patogen, yang diberikan pada hewan atau manusia untuk memperbaiki laju pertumbuhan, efisiensi konversi ransum, dan meningkatkan kesehatan hewan atau manusia dengan cara mempengaruhi secara positif keseimbangan mikroba usus dan mengendalikan mikroba patogen dalam saluran pencernaan. Agar bakteri asam laktat berpotensi sebagai kandidat probiotik maka harus lolos seleksi uji probiotik antara lain seperti uji ketahanan terhadap pH asam, terhadap garam empedu, terhadap bakteri patogen, dan uji interaksinya dengan bakteri non patogen. Penelitian ini mengunakan metode eksperimen secara deskriptif yang bertujuan untuk memberikan informasi tentang potensi probiotik dari Lactobacillus plantarum yang diisolasi dari usus halus itik Mojosari (Anas plathyrinchos) dengan pengujian secara in vitro yaitu suatu kajian tentang ketahanan Lactobacillus plantarum terhadap kondisi pH asam (pH 2, 3, dan 4), garam empedu konsentrasi 0,3% (b/v), penghambatan terhadap bakteri patogen yaitu Escherichia coli, Staphylococcus aureus dan Salmonella typhi serta uji interaksinya dengan bakteri non-patogen yaitu Lactobacillus paracasei. Hasil penelitian menunjukkan bahwa uji ketahanan Lactobacillus plantarum terhadap pH 2 dengan rata-rata jumlah sel bakteri yang hidup sebesar 4,3. 107 CFU/ml, pada pH 3 sebesar 3,8. 109 CFU/ml dan pada pH 4 sebesar 2,7. 1010 CFU/ml. Uji ketahanan Lactobacillus plantarum terhadap garam empedu rata-rata jumlah sel bakteri yang tumbuh sebesar 1,2. 109 CFU/ml. Uji ketahanan Lactobacillus plantarum terhadap bakteri patogen menunjukkan bahwa Lactobacillus plantarum kuat dalam menghambat Escherichia coli dan Staphylococcus aureus dengan diameter zona hambat yang dibentuk sebesar 12,7 mm dan 13,3 mm namun sedang dalam menghambat Salmonella typhi dengan diameter zona hambat sebesar 9,3 mm. Uji interaksi dengan bakteri non patogen (Lactobacillus paracasei) menunjukkan hasil bahwa kedua koloni antara bakteri Lactobacillus plantarum dengan Lactobacillus paracasei saling menyatu, tidak membentuk zona hambat di daerah sekitar sumuran dan menunjukkan bahwa hubungan yang dibentuk oleh kedua bakteri tersebut melakukan simbiosis yang baik. Berdasarkan keempat uji potensi probiotik menunjukkan bahwa Lactobacillus plantarum yang diisolasi dari usus halus itik Mojosari (Anas plathyrinchos) berpotensi sebagai kandidat probiotik. ENGLISH: Probiotic is a product containing non-pathogenic microbes live, which was given to animals or humans to fix the rate of growth, efficiency, and increase conversion ration of animal or human health by affecting positively the balance of the gut microbes and microbial pathogen control in the digestive tract. In order to potentially lactic acid bacteria as probiotic candidates must pass the test selection among others such as probiotic test resistance to acid pH, the bile salts, against pathogenic bacteria, and test its interaction with non-pathogenic bacteria. This experimental research methods for descriptive use that aims to provide information about the potential of probiotic Lactobacillus plantarum was isolated from the small intestine Mojosari duck (Anas plathyrinchos) with the test in vitro: a study on the resistance of Lactobacillus plantarum on the condition of the pH of acidic (pH 2, 3, and 4), bile salt concentration of 0.3% (b/v), inhibition of pathogenic bacteria i.e. Escherichia coli, Staphylococcus aureus and Salmonella typhi and test its interaction with non-pathogenic bacteria including Lactobacillus paracasei. The results showed that test endurance of Lactobacillus plantarum to pH 2 with an average number of cells of bacteria that lives of 4.3. 107 CFU/ml at pH 3, amounting to 3.8. 109 CFU/ml at pH 4 and amounted to 2.7. 1010 CFU/ml. Endurance test of Lactobacillus plantarum of bile salts on average number of cells of bacteria, which grew by 1.2. 109 CFU/ml. Endurance test of the pathogenic bacteria Lactobacillus plantarum suggests that Lactobacillus plantarum strong in inhibiting Escherichia coli and Staphylococcus aureus with diameter drag zone formed of 12.7 mm and 13.3 mm but are on preventing Salmonella typhi drag zone diameter of 9.3 mm. Test the interaction with non-pathogenic bacteria (Lactobacillus paracasei) shows the result that both the colonies of the bacteria Lactobacillus plantarum with Lactobacillus paracasei fused to each other, do not form drag zone and from the results it can be concluded that the relationship is established by both the symbiotic bacteria do good. On the basis of the fourth test indicate that the potential probiotic Lactobacillus plantarum was isolated from the small intestine Mojosari duck (Anas plathyrinchos) potentially as a candidate for probiotics

Analisis Kepatuhan Pembiayaan Mudharabah Dalam Pernyataan Standar Akuntansi Keuangan (PSAK No.59) Terhadap Aspek Syariah Ilmu Fiqih Syafi\u27iyah

Statement of Finacial Accounting Standart (PSAK) N0.59 representing order about method of copilation of financial statement released by institute owningauthority for that, that isTying of Indonesia Accountant (IAI) . PSAK No.59 this explain about finacial accounting of bangking of Moslem law one of them is about mudharabah, because mudharabah is often used in activity of banking business hence need the axistence of study repeat about mudharabahin PSAK No.59. This research type is book study descriptively is analitif. Method used in analysing compliance of defrayal mudharabah at PSAK No.59 to science of Fiqh Syafi\u27iyah steming from data sekunder, that is book, result of seminar, internet, pictures etc.Result from this research indicate that the statement mudharabah in PSAK No.59 most have as according to Moslem law from facet of science of fiqh Syafi\u27iyah, but there are some paragraph which not yet as according to Moslem law of like paragraph no.15, 18,20 and 25 at PSAK No.59

Strategi Pemasaran Sapu Sabut kelapa Dengan Metode Matriks Boston Consulting Group (BCG) (Studi Kasus Pada Home Industri Sumber Rejeki di Desa Penolih Kecamatan Kaligondang Kabupaten Purbalingga)

Desa Penolih khususnya di dusun V merupakan sentra pengrajin sapu sabut kelapa. Salah satu home industri sapu di dusun V ialah home industri Sumber Rejeki. Home industri Sumber Rejeki merupakan pelopor awal mula berdirinya home industri sapu di Desa Penolih khususnya dusun V. Home industri Sumber Rejeki harus mengoptimalkan strategi pemasaran guna mencapai tujuan yang diinginkan. Penulisan skripsi ini bertujuan untuk mengetahui posisi produk sapu B2 home industri Sumber Rejeki dalam kuadran matriks Boston Consulting Group (BCG) dan strategi apa yang harus dilakukan berdasarkan matriks Boston Consulting Group (BCG). Dari hasil penelitian dengan analisis matriks BCG, maka dapat diketahui bahwa posisi home industri Sumber rejeki berada di kuadran bintang yang karena tingkat pertumbuhan pasar home industri Sumber Rejeki sebesar 21% dan memiliki nilai pangsa pasar relatif sebesar 1.64 yang artinya home industri Sumber Rejeki memiliki pangsa pasar yang tinggi karena nilai pngsa pasarnya lebih dari 1

HUBUNGAN KADAR TIMBAL (PB) PADA RAMBUT DAN DARAH PEKERJA BENGKEL MOTOR SEBAGAI BIOINDIKATOR DI KABUPATEN JOMBANG

Latar belakang: Pekerja bengkel memiliki kecenderungan lebih besar menghirup udara yang mengandung timbal dan dapat mengakibatkan keracunan. Kandungan timbal (Pb) pada pekerja yang berhubungan dengan buangan timbal dalam tubuh seseorang dipengaruhi oleh umur, jenis kelamin dan masa kerja. Rambut dan darah dapat dijadikan sebagai bioindikator pemaparan timbal dalam tubuh. Tujuan: untuk mengetahui hubungan kadar timbal (Pb) pada rambut dan darah pekerja bengkel di kabupaten Jombang. Metode: penelitian ini menggunakan metode kualitatif. Teknik sampling yang digunakan adalah purposive sampling dengan mempertimbangkan kriteria inklusi dan ekslusi. Hasil:  Dari 25 sampel dapat diketahui bahwa 17 sampel rambut dan darah memiliki kadar timbal di atas ambang batas. Paparan timbal (Pb) dalam tubuh dipengaruhi oleh masa kerja dan umur. Usia diatas 35 tahun dengan masa kerja ≥ 4 tahun memiliki kadar timbal (Pb) yang lebih besar. Simpulan:  Kadar timbal (Pb) dalam rambut dan darah dapat dijadikan bioindicator timbal (Pb) dalam tubuh dan keduanya memiliki hubungan berbanding lurus dengan hasil koefisien korelasi 0.965

Analisis Manajemen Laba Pada Laporan Keuangan Perbankan Syariah

Abstract This study aims to analyze earnings management in Islamic banking financial statements (studies on Indonesian Islamic Commercial Banks 2015-2017).in this study the data used is secondary data and uses the 2015-2017financial report at annualreport. The sampling method in this study was purposive sampling with a total of 13 Indonesian Islamic Commercial Banks. The data analysis method used is the discretionary accrual approach, descriptive statistical analysis, multiple regression analysis. The test results that have been carried out during the observation period are in the indexed Islamic Commercial Banks to practice earnings management in the financial statements. This is evidenced by the results of the discretionary accrual (DA) for three years which are negative and positive, discretionary accrual (DA) which has been analyzed has an average below zero,in other words the average DA value is negative, this means Indonesian Islamic Commercial Banks In 2015-2017, earnings magement was carried out by reducing the profit rate. Keywords: earnings management and discretionary accrual. Abstrak Penelitian ini bertujuan untuk mengalisis manajemen laba pada laporan keuangan perbankan syariah (studi pada Bank Umum Syariah IndonesiaTahun 2015-2017). Dalam penelitian ini data yang digunakan adalah data sekunder dan menggunakan laporan keuangan periode 2015-2017 di annualreport. Metode pengambilan sampel dalam penelitian ini adalah purposive sampling. Dengan jumlah sebanyak 13 Bank Umum Syariah Indonesia. Metode analisis data yang digunakan adalah pendekatan discretionary accrual, analisis deskriptif statistik, analisis regresi berganda. Hasil pengujian yang telah dilakukan selama periode pengamatan yaitu pada Bank Umum Syariah terindekasi melakukan praktik manajemen laba dalam laporan keuangan. Hal ini dibuktikan dengan hasil Discretionary Accrual (DA) selama tiga tahun yang bernilai negatif dan positif, Discretionary Accrual (DA) yang telah dianalisis memmiliki rata-rata di bawah angka nol, dengan kata lain nilai DA rata-rata bernilai negatif, hal ini berarti Bank Umum Syariah Indonesia Pada tahun 2015-2017 melakukan manajemen laba dengan cara menurunkan angka laba. Kata Kunci: manajemen laba dan discretionary accrual

Pengaruh Model Project Based Learning melalui Metode Praktikum terhadap Kemampuan Berpikir Kreatif pada Materi Getaran Harmonis Siswa Kelas XI MIA SMA Negeri 1 Comal

Physics learning will give optimal learning outcomes if the students can buildknowledge and find the answer of a problem through the learning process which has beendone. Separately, some studies show that students lack of creative thinking ability andscientific works. Therefore, it needs project based learning model which can sharpen thestudents creative thinking ability to learn Physics.This experimental study aimed to know theeffects of Project Based Learning model through the method of laboratory working on thecreative thinking ability on the material of harmonic vibration at grade XI MIA of SMAN 1Comal. The samples of this study were Class XI MIA 2 as the experimental class and Class XIMIA 3 as the control class. The techniques used to gather the data in this study weredocumentation, observation, and tests.Based on the analysis of the hypotheses using one-tailed t-test with right side, the results showed that the was 2,99 and the was 1,67. Itcould be seen that the was higher than the so that the Ha was acceptedisaccepted. Meanwhile, from the gain test, it was obtained that the of experimental class was0.710 with high category and the of control class was 0.611 with medium category.The learning using Project Based Learning model through the method of laboratory working on thematerial of Harmonic Vibration at Grade XI MIA of SMAN 1 Comal gives effects on thecreative thinking ability and can develop the students’ creative thinking ability. Keywords: Creative Thinking Ability, Practicum Methods, Project Based Learning

APAKAH JANUARY EFFECT TERJADI DI TAHUN 2019?

Efficient market hyphotesis is still an interesting debate, because there are still pros and cons among practitioners and academics in finance. One market anomaly that is contrary to the theory of efficient capital markets is the January effect or year-end effect is one of the effects on a calendar that is small capitalized stocks tend to rise in price in January. This study aims to determine the effect of the January effect on abnormal return and trading volume activity on LQ45 companies listed on the Indonesia Stock Exchange. Analysis using one way anova shows that abnormal returns occur in the January effect phenomenon while the January effect does not occur in trading volume