BELANJA PEGAWAI, INVESTASI, DAN PEMBAYARAN UTANG PEMERINTAH DAERAH TERHADAP FENOMENA FLYPAPER EFFECT

Penelitian ini bertujuan untuk mengetahui pengaruh belanja pegawai, investasi pemerintah dan pembayaran utang pemerintah daerah terhadap flypaper effect pada pemerintah Kabupaten/kota di Sumatera Selatan. Penelitian ini menggunakaan sampel jenuh terdiri dari 17 Kabupaten/kota. Jenis data adalah data sekunder yang diperoleh dari situs Badan Pemeriksa Keuangan RI atas Laporan Keuangan Pemerintah Daerah (LKPD) Provinsi Sumatera Selatan untuk periode 2017-2021. Analisis data yang digunakan adalah analisis regresi logistik dengan pengolahan data menggunakan SPSS versi 22. Flypaper effect memberikan implikasi bahwa dominannya peran dana transfer terhadap pendapatan daerah dalam membiayai pengeluaran pemerintah daerah. Hasil yang diperoleh bahwa belanja pegawai berpengaruh positif dan signifikan terhadap flypaper effect, investasi pemerintah berpengaruh positif dan signifikan terhadap flypaper effect, dan pembayaran utang pemerintah daerah berpengaruh positif dan signifikan terhadap flypaper effect. Secara simultan belanja pegawai, investasi pemerintah, dan pembayaran utang berkontribusi sebesar 49,8%. Kata Kunci : Belanja Pegawai, Investasi Pemerintah, Utang Pemerintah Daerah, Flypaper Effect

GAMBARAN KINERJA KEUANGAN PT SEMEN BATURAJA (Persero) Tbk.

The purpose of this research is to analyse how the potential financial difficulties in the cement industry listed on the Indonesia Stock Exchange using Altman model and Springate model aimed at determining the potential of bankruptcy in PT Semen Baturaja (Persero) Tbk. The author uses secondary data is the financial report of 2012-2018 The study results shows that the financial performance of PT Semen Baturaja (Persero) Tbk Period 2012 to 2018 have financial difficulties. Results of financial distress prediction or bankruptcy prediction using Altman model (Z-Score) at PT Semen Baturaja (Persero), Tbk is in grey area or prone to bankruptcy, which is experiencing financial difficulties in 2017 and 2018 while Springate model is distress and have bankruptcy in 2017 and 2018

Upaya Peningkatan Hasil Belajar Fiqih melalui Metode Cooperative Learning

Penelitian Tindakan Kelas bertujuan untuk meningkatkan hasil belajar siswa mengenai materi mata pelajaran Fiqig dengan menggunakan metode pembelajaran Cooperative Learning di kelas XI IIK-1 MAN 1 Medan. Subjek penelitian adalah siswa kelas XI IIK-1 dengan jumlah 36 orang siswa. Penelitian yang digunakan adalah penelitian tindakan kelas yang terdiri dari II siklus, siklus I dan siklus II. Sebelum dilakukan tindakan pada siklus I peneliti melakukan pra siklus untuk mengetahui hasil belajar Fiqih siswa. Penelitian ini menggunakan desain PTK dengan penggunaan metode pembelajaran Cooperative Learning. Data dikumpulkan dengan menggunakan tes dan observasi. Untuk mengetahui perubahan hasil belajar Fiqih siswa. Data dianalisis dengan menggunakan persentase analisis kualitatif. Berdasarkan analisis data diperoleh bahwa pada saat pra siklus terdapat sebanyak 6 orang siswa (16,6 %) mendapat nilai tuntas belajar dan 30 orang siswa (83,4 %) mendapatkan nilai tidak tuntas belajar dengan nilai rata-rata 66,4. Pada siklus I diperoleh 15 orang siswa (41,6 %) mendapatkan nilai tuntas belajar dan 21 orang siswa (58,4 %) mendapatkan nilai tidak tuntas belajar dengan nilai rata-rata 72,2. Dan Pada siklus II diperoleh 31 orang siswa (86,1 %) mendapatkan nilai tuntas belajar dan sebanyak 5 orang siswa (13,9 %) mendapatkan nilai tidak tuntas belajar dengan nilai rata-rata 81,8. Dengan demikian, maka dapat disimpulkan bahwa dengan penggunaan metode pembelajaran Cooperative Learning dapat meningkatkan hasil belajar Fiqih siswa pada di kelas XI IIK-1 MAN 1 Medan Tahun Pelajaran 2017/2018

PENDAMPINGAN PENYUSUNAN LAPORAN KEUANGAN UMKM GALERI WONG KITO BERDASARKAN SAK EMKM

Gallery Wong Kito is engaged in the ecoprint creative industry that uses the natural color of leaves from various plants. This business is not only to meet the demands of the local market but its products to foreign countries, among others to the USA.  . This business is not only to meet the demands of the local market but its products to foreign countries such as the USA. MSMEs Wong Kito needs a financial bookkeeping/reporting system to find out the results of their business operations. So far, Wong Kito Gallery has only recorded cash receipts and expenditures globally. For this reason, education and assistance in preparing financial statements are needed. The mentoring program uses a participatory approach starting from training, and recording transactions to the financial reporting stage.  Financial statements made by business owners, evaluated and given input/suggestions if there is a mistake. The final result, the owner/manager of MSMEs Galeri Wong Kito can compile financial statements.

Convex and non-convex regularization methods for spatial point processes intensity estimation

This paper deals with feature selection procedures for spatial point processes intensity estimation. We consider regularized versions of estimating equations based on Campbell theorem derived from two classical functions: Poisson likelihood and logistic regression likelihood. We provide general conditions on the spatial point processes and on penalty functions which ensure consistency, sparsity and asymptotic normality. We discuss the numerical implementation and assess finite sample properties in a simulation study. Finally, an application to tropical forestry datasets illustrates the use of the proposed methods

Pengaruh Latihan Plyometric Front Cone Hops Terhadap Long Pass Pemain Gresik United U18

Abstrak Plyometric Front Cone Hops mengharuskan pemain bergerak secara explosive dengan serangkaian halang rintang melompat ke arah depan menggunakan dua kaki melewati lintangan cone. Tujuan adanya penelitian berikut ialah guna mengetahui pengaruh latihan Plyometric Front Cone Hops terhadap pemain sepakbola. Penelitian ini menggunakan metode eksperimen dengan one-group pretest-posttest. Populasi dalam penelitian ini berjumlah 28 orang pemain sepakbola KU18. Sample pada penelitian dengan jumlah 15 individu pemain sepakbola yang berusia 16,8 ± 0,35 tahun, dengan tinggi badan 169,2 ± 6,86 cm, massa tubuh 62,6 ± 10,53 kg, dan IMT 23,87 ± 4,07. Teknik pengambilan sampel menerapkan Random Sampling. Instrument penelitian yang digunakan dalam studi ini yaitu tendangan long pass jauh, yang diukur dengan satuan meter. Analisis data menerapkan Paired Sample T-Test dengan taraf signifikansi 0,05, uji prasyarat yang diterapkan ialah uji Shapiro-Wilk. Berdasarkan hasil uji Sample T-Test diperoleh skor sig (2-tailed) senilai 0,000<0,05, ditarik simpulan yaitu ada peningkatan yang signifikan terhadap long pass. Kesimpulan, Plyometric Front Cone Hops berpengaruh signifikan terhadap long pass. Kata Kunci: Sepakbola, Plyometric Front Cone Hops, Long Pas

VARIAN ANGGARAN DAN REALISASI BIAYA OPERASIONAL: KAJIAN PADA PT PIRANTINUSA ENERGI PERSADA OGAN ILIR

The aims of the study were to find out and to analyze the causes of the variance between the budget and its realization. In this study, primary data was used, namely data obtained from interviews and analysis of documents related to the problem, namely reports on the realization of operational costs and operational cost budgets. In collecting the data, interviews and documentation were used in this study. The results of the analysis showed that in compiling the operational cost budget, PT Pirantinusa Energi Persada used the bottom-up method and there were operational cost accounts that had unfavorable variants due to several factors

The Development of English E-Modules Based on Multicultural and Contextual Teaching Learning Approach to Improve Student Learning Outcomes

The difficulties in English learning can be caused by the lack of media innovation in the learning. This study aims to develop an English e-module using a multicultural-based contextual teaching, and learning approach for grade V at elementary school, the effectiveness, and the effect of using that media. The method used the Research and Development of the Borg and Gall model that modified by Sugiyono, until the 7th step. The research objects were 42 students in grade V-A and V-B, and the data analysis showed that (1) The design of e-module development by analyzing the needs of learning media that produced in the form of an English E-Module focuses on a contextual approach, and conveys various cultures. In addition, it also provides a place to learn while playing, a colorful display to attract the interest of students to be motivated to learn English. (2) The results of product effectiveness by media experts are 99.5% from the first media expert, and 90.5% from the second media expert. The results of the subject validation analysis by the first subject expert are 93.25% and the second subject expert is 80.5% (3) Based on the data analysis of the pre-test and post-test scores with t-test analysis, it is known that the significance value is 0.00 < 0.05. The data above shows that there is a significant effect on the use of the English E-Module that has been developed to improve learning outcomes for grade V

Practical Methods Validation For Variables Selection In The High Dimension Data: Application For Three Metabolomics Datasets

Background: Variable selection on high throughput metabolomics data are becoming inevitable to select relevant information since they often imply a high degree of multicolinearity, and, as a result, lead to severely ill conditioned problems. Both in supervised classification framework and machine learning algorithms, one solution is to reduce their data dimensionality either by performing features selection, or by introducing artificial variables in order to enhance the generalization performance of a given algorithm as well as to gain some insight about the concept to learned. Objective: The main objective of this study is to select a set of features from thousands of variables in dataset. We divide this objective into two sides: (1) To identify small sets of features (fewer than 15 features) that could be used for diagnostic purpose in clinical practice, called low-level analysis and (2) We do the identification to a larger set of features (around 50-100 features), called middle-level analysis; this involves obtaining a set of variables that are related to the outcome of interest. Besides that, we would like to compare the performances of several proposed techniques in feature selection procedure for Metabolomics study. Method: This study is facilitated by four proposed techniques, which are two machine learning techniques (i.e., RSVM and RFFS) and two supervised classification techniques (i.e., PLS-DA VIP and sPLS-DA), to classify our three datasets, i.e., human urines, rat’s urines, and rat’s plasma datasets, which contains two classes sample each dataset. Results: RSVM-LOO always leads the accuracy performance compare to the other two cross-validation methods, i.e., bootstrap and N-fold. However, this RSVM results is not much better since RFFS could achieve the higher accuracy performance. Another side, PLS-DA and sPLS-DA could reach a good performance either for variability explanation or predictive ability. In biological sense, RFFS and PLS-DA VIP show their performance by finding the more common selected features than RSVM and sPLS-DA compare to previous metabolomics study. This is also confirmed in the statistical comparison that RFFS and PLS-DA could lead the similarity percentage of selected features. Furthermore, RFFS and PLS-DA VIP have their better performance since they could select three metabolites of five confirmed metabolites from previous metabolomics study which couldn’t be achieved by RSVM and sPLS-DA. Conclusion: RFFS seems to become the most appropriate techniques in features selection study, particularly in low-level analysis when having small sets features is often desirable. Both PLS-DA VIP and sPLS-DA lead to a good performance either for variability explanation or predictive ability, but PLS-DA VIP is slightly better in term of biological insight. Besides it is only limited for two class problem, RSVM unfortunately couldn’t achieve a quite good performance both in statistical and biological interpretation