22,214 research outputs found

    AN ANALYSIS OF ENGLISH PHRASAL VERB USED INTHE LYRICS OF ELVIS PRESLEY’S SONGS

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    Literature is a part of art. It can be divided into three categories. They are poetry, prose and drama. English phrasal verb is a kind of verb which is hard to comprehend because sometimes it has an implicit meaning. The objectives of this study are to find out the type, the most dominant type, and the meaning of phrasal verb which are used in the lyrics of Elvis Presley’s songs. This research uses descriptive qualitative method as a research design. This method is used because it describes the reality or current phenomena which happens in the object as data and connected with research subject at Elvis Presley’s song. Four songs are taken as a sample because these songs are representative enough for the twenty four songs packed in one album “From the Heart”. So, the writer uses purposive sampling. After the writer analyzes the data, there are three results: 1) The kind of phrasal verb used in the lyrics of Elvis Presley’s song are transitive + particle, transitive + preposition, transitive + particle + preposition, intransitive + particle, intransitive + preposition, intransitive + particle + preposition. 2) The most dominant type of English phrasal verb in the lyrics of Elvis Presley songs is transitive + preposition (34.79 %) which is followed by intransitive + particle (34.79 %), transitive + particle (13.04 %), intransitive + preposition (13.04 %), transitive + particle + preposition (13.04 %), and intransitive + particle + preposition (4.35 %). 3) The meaning of English phrasal verb is the synonym of verb which has the same meaning with the phrasal verb so that the reader can understand the lyrics of these songs easier

    EVALUASI SISTEM PENGENDALIAN INTERN TERHADAP PERSEDIAAN PADA ARTISTA MINIMARKET NGAGLIK, SLEMAN

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    Penelitian ini bertujuan untuk melakukan evaluasi terhadap sistem pengendalian intern terhadap persediaan yang diterapkan pada Artista Minimarket. Subjek penelitian ini adalah Artista Minimarket dan objek penelitian ini adalah unsur-unsur sistem pengendalian intern persediaan.adapun metode yang digunakan adalah observasi (pengamatan) dan wawancara. Adapun metode yang digunakan untuk menganalisis data tentang penerapan unsur-unsur sistem pengendalian intern persediaan adalah dengan metode kualitatif. Hasil penelitian terhadap sistem pengendalian intern persediaan pada Artista Minimarket menunjukkan bahwa (1) Struktur organisasi yang memisahkan tanggung jawab fungsional belum secara tegas dilakukan.Masih terdapat tugas yang dapat dilakukan oleh semua karyawan.Namun setidaknya pembagian tanggung jawab sudah jelas. (2) Sistem wewenang dan prosedur pencatatan yang memberikan perlindungan yang cukup terhadap kekayaan perusahaan telah dijalankan tetapi belum efektif. Seluruh transaksi telah diotorisasi, tetapi masih belum jelas karena otorisasi dapat dilakukan oleh semua karyawan.Meskipun begitu, terjadinya penyimpangan yang dilakukan karyawan entah dengan motif apapun masih sangat besar dan juga dokumen pendukung kegiatan persediaan ini kurang lengkap. (3) Praktik yang sehat yang diterapkan Artista Minimarket pada umumnya masih banyak yang belum dilakukan. Segala kegiatan masih dilakukan oleh semua karyawan. (4) Karyawan yang mutunya sesuai dengan tanggung jawabnya telah dilaksanakan oleh Artista Minimarket, karena perusahaan telah melakukan seleksi terhadap calon karyawan dan melakukan training untuk calon karyawannya, sehingga segala kegiatan sistem pengendalian intern persediaan dapat diandalkan. (5) Hasil evaluasi sistem pengendalian intern terhadap persediaan pada Artista Minimarket sudah baik namun, masih terdapat kelemahan yakni tugas yang dapat dilakukan oleh semua karyawan terutama perbaikan pada bagian gudang, sistem otorisasi yang dilakukan oleh dua orang dan ada otorisasi yang dapat dilakukan oleh semua karyawan, tidak menggunakannya formulir bernomor urut tercetak dan kelengkapan dokumen yang menunjang. Kata Kunci: Sistem Pengendalian Intern Persediaa

    The Relationship of Ownership Structure, Multiple Directorships and Related Party Transactions: Evidence from Two-Tier Corporate Governance System

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    This study investigates the role of internal governance mechanisms in dealing with wealth expropriation via related party transactions. Specifically, this study identify three forms of related party transactions namely related lending, related borrowing and related sales to be exposed against ownership concentration and multiple directorships as part of internal governance mechanisms. Test is conducted using data sets of the firms affiliated to business groups in Indonesia which has unique institutional setting with two-tier cotporate governance system. Multiple directorships and multiple commissionerships are the two independent variables reflecting the dual board governance system in Indonesia. The multiple regression results show that minority ownership is negatively related with three types of related party transactions. The result also finds mixed position of multiple directorships when dealing with related party transactions. Multiple commissionerships that suppose to provide monitoring function fail to gain significant relationship toward all types of transactions. The implication of the finding is that the role of internal governance mechanisms still not really effective in resolving the problem of wealth expropriation in the family business environment with high concentration of ownershi

    PERLINDUNGAN HUKUM TERHADAP KREDITOR DALAM PELAKSANAAN KREDIT DENGAN JAMINAN HAK TANGGUNGAN YANG OBJEK TANAHNYA BELUM BERSERTIPIKAT (STUDI DI PD. BPR BKK PATI KOTA CABANG WEDARIJAKSA)

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    Menurut ketentuan pasal 10 ayat (3) Undang-Undang Hak Tanggungan, tanah yang belum bersertipikat dapat dijadikan sebagai objek Hak Tanggungan, dengan syarat pemberian Hak Tanggungan tersebut dilakukan bersamaan dengan pendaftaran hak atas tanah yang bersangkutan. Hal ini tidak memberikan kepastian hukum bagi kreditur, karena Hak Atas Tanah harus didaftarkan terlebih dahulu baru Hak Tanggungan dapat didaftarkan. Oleh karena itu dilakukan pengkajian tentang pelaksanaan pemberian Hak Tanggungan atas tanah yang belum bersertipikat di PD. BPR BKK Pati Kota Cabang Wedarijaksa, pertimbangan Bank dalam menerima jaminan atas tanah yang belum bersertipikat dan akibat hukum yang timbul apabila pemberian Hak Tanggungan tersebut tidak dapat didaftarkan. Penelitian ini bersifat deskriptif analitis secara pendekatan yuridis empiris, dengan melakukan penelitian terhadap peraturan perundang-undangan, dan melakukan wawancara dengan informannya yaitu Pejabat PD. BPR BKK Pati Kota Cabang Wedarijaksa. Hasil penelitian menunjukkan pemberian Hak Tanggungan atas tanah yang belum bersertipikat di PD. BPR BKK Pati Kota Cabang Wedarijaksa, dilakukan dengan 2 (dua) cara yaitu melalui Surat Kuasa Membebankan Hak Tanggungan (SKMHT) dan langsung dengan Akta Pembebanan Hak Tanggungan (APHT). Penggunaan SKMHT dilakukan karena data-data tanah belum lengkap, baik data fisik maupun data yuridis, sedangkan yang menggunakan APHT dilakukan karena ketentuan perundang-undangan membolehkannya. Pertimbangan Bank menerima agunan tanah yang belum bersertipikat karena aturan perundang-undangan sesuai dengan ketentuan Pasal 10 angka 3 UUHT dan aturan internal bank membolehkan dan pertimbangan lainnya adalah karakter serta prospek usaha dari debitur. Akibat hukum yang timbul apabila APHT tersebut tidak dapat didaftarkan, dan debitor wanprestasi, maka kedudukan Bank hanya bersifat konkuren, Bank tidak mempunyai hak preferen dan tidak dapat melakukan eksekusi Hak Tanggungan sebagaimana sesuai dengan Pasal 20 UUHT. Disarankan kepada Bank untuk berhati-hati dalam menerima objek jaminan tanah yang belum bersertipikat, karena ada kemungkinan tidak dapat didaftarkan hak atas tanah tersebut. PPAT diharapkan lebih teliti dalam membuat APHT yang objeknya tanah belum bersertipikat dengan cara meneliti kelengkapan persyaratannya

    The Determinants and Outcomes of Forward-Looking Disclosure Evidence from Companies listed in Indonesia

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    The aim of the study was to examine the determinants and outcomes of forward-looking disclosure. The determinants of forward-looking disclosure were solvability, profitability, liquidity, firm size, and sector type. Meanwhile, the outcomes were firm performance and market performance. The population of this research was all companies listed in Indonesia Stock Exchange and published their annual report in the year of 2012-2015. The total samples were 119 companies selected using purposive sampling. The data in this study was analyzed using Multiple regression analysis with SPSS 22. The result of this study demonstrated that profitability, firm size, and sector type positively affected on forward-looking disclosure. Meanwhile, leverage and liquidity negatively affected on forward-looking disclosure. However, there were no influence between forward-looking disclosure to firm performance. The limitation in this study is only focused on financial aspect of the companies. There are non-financial aspects can be used as proxies of firm characteristics and the outcomes of forward-looking disclosure

    CORPORATE GOVERNANCE MECHANISMS AND IMPRESSION MANAGEMENT THROUGH SUSTAINABILITY REPORT

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    The aim of the study was to analyze the influence of corporate governance mechanisms on impression management through sustainability report. The corporate governance mechanisms that were applied in this research are Proportion of Independent Commissioner, Number of Board Commissioner Meetings, Board of Commissioner Size, Audit Committee Meetings and Audit Quality. This research adopted the GRI 4 to provide guidance in measuring selectivity, and used RGDI to measure distortion. The population of this research was all companies listed in Indonesia Stock Exchange and published their sustainability report in the year of 2012-2015. The total samples were 102 companies selected using purposive sampling. This study was analyzed using Multiple regression analysis with SPSS 22. The result of this study indicated that proportion of independent commissioner have positive effect on selectivity. Meanwhile, number of board of commissioner meetings and audit quality has negative effect on selectivity. However, there are no corporate governance mechanisms used in this study affect the distortion. The limitation of this study is that there is limitation of previous studies that examines the association of corporate governance and impression management, especially for distortion variable

    THE ROLE OF ACADEMIC PERFORMANCE, PERSONALITY, AND QUOTIENT TOWARD PERCEIVED ACCOUNTING PROFESSION CAREER CHOICE AMONG ACCOUNTING STUDENT

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    The purpose of this research is to analyze the factors that influence personal accounting student interests toward career choice as accounting profession. Factors affecting the selection of career is measured by the academic performance variables, personality type, student’s perception towards the accountant profession, emotional intelligence and spiritual intelligence. The sample in this research uses purposive sampling method. The sample in this research is 106 last-year students of accounting undergraduate students of Diponegoro University. This study used logistic regression analysis and chisquare analysis. The results of the analysis showed variable performance of academic, student perception towards the Organization of the profession of accountant and emotional intelligence has significant effects against the selection of a career as an accountant or non-accountant, but variable intelligence spiritual shows these variables do not have significant influence towards the election of accountant career or non-accountant. While the personality type variable has a significant relationship towards the election of a career as an accountant or non-accountant

    Peluang Pns Perempuan Dalam Memperoleh Jabatan Struktural: Studi Kualitas Kesetaraan Gender Di Pemerintah Kota Semarang

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    The involvement of women in public area is not a new phenomenon, because for along time women not only do their role in domestic area. But their involvement in public area unequal with their quantity and their opportunity to achieve strategic official like men. In fact, it does not easy for women to achieve strategic position with their capacities. Practical of politics and government point out that women involvement in thus area just being as a normative assurance. In empirical condition it is too hard for women for being official because of internal factor like unconfident with their abilities and skills. Commonly women also believe that they do work just assist their husband and develop career is a second choices. But the dominant factor are cultural patriachi that influence mindset which is believe that women shouldn't doing competition with men for getting official. There is also political penetration as a constraint which is women having less opportunity and believe that politics is full of dirty and it's not good for women. All of those reasons contribute that gender quality is still hard to be realitation, include in Semarang City, although gender quality is a human right and advancing gender quality is being UN and a global commitment

    HUBUNGAN BEBERAPA FAKTOR IBU DENGAN KEJADIAN KEMATIAN PERINATAL KABUPATEN TAHUN 2004RELATIONSHIP SOME FACTOR OF MOTHER WITH OCCURENCE OF DEATH OF PERINATAL IN REGION WORK ATTACHED PUSKESMAS DEMPET IN DEMAK REGENCY AT 2004

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    Abstrak. Kejadian Kematian perinatal di Indonesia masih tertinggi jika dibandingkan dengan Negara ASEAN. Tahun 2003 derajat kesehatan di Kabupaten Demak mengalami penurunan, tercatat AKB tahun 2002 sebesar 2,51 dan tahun 2003 sebesar 8,28, demikian halnya di wilayah kerja Puskesmas Dempet, terdapat 23 kasus dari 483 kelahiran, Penelitian ini bertujuan untukmengetahui hubunganbeebrapa faktor ibu (umur ibu, pendididikanibu, pekerja ibu peritas, jarak kelahiran, periksaan antenatal dan lingkungan) dengan kejadian kematian perinatal. Penelitian ini bersifatexplanatory survey denganpendekatancross setional study.Populasi sebesar 483 orang dan unit sampling adalah seluruh ibu yang melahirkan bulan Januari sampai dengan bulan Desember 2004 di wilayah kerja Pukesmas Dempet, dengan teknik sampling menggunakan cara simple random sampling, sehingga diperoleh sampel sebanyak 80 orang. Hasil analisis diperoleh 30,8% ibu yang berusia 3 anak, 25,6% dari ibu yang memepunyai jarak kelahiran anak < 3 tahun, dan 29% dari ibu yang tidak melakukan pemeriksaan antenatal, serta 26,1% dari ibu yang tinggal di lingkungan yang tidak sehat juga mengalami kejadian kematian perinatal. Hasil uji Chi-Square pada Alfa= 0,05 hubungan umur ibu dengan kejadaian kematian perinatal diperoleh nilai p-value =0,023 dan Cl =0,066-0,794, pendidikan ibu dengan kejadian kematian perinatal diperoleh nilai p-value = 0,27 dan Cl=0,015-1,006, pekerjaan ibu dengan kejadian kematian perinatal diperoleh p-value =0,022, Cl=1,369-20,962,peritas dengan kejadian kematian perinatal diperoleh p-value=0,041 dan Cl=0,065-0,837, jarak kelahiran, pemeriksaan antenatal, lingkungan dengan kejadian kematian Disarankan kepada Pengelola progaram KIA Puskesmas Dempel untuk lebih meningkatkan gerakan sayang ibu tentang perlunya kesehatan reproduksi. Abstract. Occurrences of Deeath of perinatal in in Indonesia still are highest in comparison with State AsEAN. In 2003, degree of health in Demak Regency experince of degradation, noted by AKB in 2002 equal to 2,51 and in 2003 equal to 8,28, that way the things in region work Attached Puskesmas, there are 23 case from 483 birth,. This research aim to know relation some mother fasctor (mother age, mother education, mother work, parity, aparty birth, environmental and antenatal inspection) with occurrences of death perinatal. These researches have the character of explanatory survey with approach of cross sectional study. Population {of} equal to to 483 people and unit of sampling {is} entite/all mother bearing in January up to December 2004 in region work Attached Puskesmas, with technique of sampling use the way of simple random sampling, so that obtained by simple as much 80 people. Result of analysis obtained by 30,8% mother which have age 35 year with occurrences of death perinatal, 23,1% from mother which elementary education, 11,8% from all mother which heven't work, 28,1% from mother having parity > 3 child, 25,6% from mother having distance of birth of child 3 year, and 29% from mother which {do} not{do/conduct} antenatal inspection, and also 26,1% from mother which live in indisposed environment also experience of occurrences of death perinatal.Result of test of Chi-Square at a =0,05 relation old age mother with occurrences of death of perinatal obtained with value p-value=0,023 and Cl=0,066-0.794, education of mother with occurrences of death of perinatall obtained with value p-value=0,027 and Cl=0,015-1,006, work of mother with occurrences of death of perinatal obtained {by} p-value =0,022, Cl=1,369-20,962, pertas with occurrences of death of perinatal obtained with p-value=0,041 and Cl=0,001-0698. Conclusion of this research is there is relation old age mother, mother education, mother work, parity, a part birth, antenatal inspection, environment with occurrences of death perinatal. Suggested to organizer program Attached KIA Puskesmas to more improve daring movement mother about the importance of health reproduce. Kata Kunci: Karakteristik Ibu,Kematian PerinatalMother Characteristic,Death With Perinata

    ANALISIS KEMAMPUAN INKUIRI SISWA DI SEKOLAH DASAR

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    Kemampuan inkuiri adalah kemampuan yang mengacu kepada cara para ilmuwan mempelajari alam. Penelitian ini bertujuan untuk mengetahui gambaran kemampuan inkuiri yang dikuasai siswa Sekolah Dasar pada saat diberikan kegiatan berbasis inkuiri dalam pembelajaran IPA. Metode penelitian yang digunakan adalah deskriptif kualitatif yang dilaksanakan di salah satu Sekolah Dasar di kota Palembang, Sumatera Selatan. Pengumpulan data dilakukan dengan memberikan siswa lembar kegiatan berbasis inkuiri yang berisi tujuh tahapan kegiatan untuk melihat kemampuan inkuiri yang dikuasai siswa. Lembar kegiatan inkuiri dikerjakan oleh siswa Kelas I hingga Kelas IV Sekolah Dasar. Total keseluruhan siswa yang mengerjakan lembar kegiatan inkuiri dalam penelitian ini berjumlah 178 orang, yang kurang lebih pada satu tingkatan kelas berjumlah 29 orang. Hasil penelitian menunjukkan bahwa terdapat lima kemampuan inkuiri yang muncul dan memiliki perbedaan pada setiap kemampuan dari tingkatan Kelas I – Kelas VI yaitu, (1) kemampuan mengajukan pertanyaan yang memiliki perbedaan dari jumlah siswa yang mengajukan pertanyaan dan jumlah variasi jenis pertanyaan, (2) kemampuan merencanakan penyelidikan yang memiliki perbedaan dari kelengkapan siswa menentukan variabel penelitian, (3) kemampuan menggunakan perlengkapan sederhana dan alat untuk mengumpulkan data yang memiliki perbedaan dari ragam alat dan bahan serta kelengkapan menuliskan langkah percobaan, (4) kemampuan menggunakan data untuk mengkonstruksi penjelasan yang memiliki perbedaan komposisi penjelasan hasil penelitian, dan (5) kemampuan mengkomunikasikan yang memiliki perbedaan jenis dan bentuk penyampaian hasil penelitian. Kelima kemampuan inkuiri yang muncul ini mengalami perkembangan dari jumlah siswa yang menguasai pada setiap jenjang dan komposisi pada setiap kemampuan. Secara klasikal siswa pada tingkatan Kelas I dan Kelas II dikatakan belum menguasai kemampuan inkuiri.;---The ability of inquiry is an ability that refers to the way scientists study nature. This study aims to describe the ability of inquiry held by elementary school student at the time given the inquiry-based activities in science learning. The method used is descriptive qualitative implemented in one elementary school in the city of Palembang, South Sumatra. The data collection is done by providing inquiry-based student activity sheet that contains a seven-stage activities to see the ability of inquiry held by students. Activity sheets inquiry done by the students of Class I to Class IV Elementary School. Total student working on the activity sheets inquiry in this research were 178 people, more or less at the level of class numbered 29 people. The results showed that there are five faculties of inquiry that emerged and has a difference in every capability of the level of Class I - Class VI, namely, (1) the ability to ask questions that have a difference in the number of students who asked questions and the number of variations of these types of questions, (2) the ability planning inquiry which has the distinction of completeness students determine the variables, (3) the ability to use the apparatus simpler and tools to collect data that differ from the variety of tools and materials as well as the completeness of the write step trial, (4) the ability to use the data to construct explanations have differences composition explanation of the results of research, and (5) the ability to communicate with different types and forms of delivery of research results. Fifth ability of inquiry that emerged is experiencing growth of the number of students who master at every level and composition at every ability. Traditionally students at the level of Class I and Class II is said to have not mastered the ability of inquiry
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