Analisis Perbandingan IAS 41 Agriculture dengan PSAK 16 Aset Tetap dalam Perlakuan Akuntansi Tanaman Kelapa Sawit (Studi pada Indofood Agri Resources Ltd. dan PT Salim Ivomas Pratama Tbk)

Penelitian ini bertujuan untuk menganalisis perbandingan perlakuan akuntansi tanaman kelapa sawit berdasarkan IAS 41 Agriculture dan PSAK 16 Aset Tetap pada Indofood Agri Resources Ltd. dan PT Salim Ivomas Pratama Tbk serta mengetahui dampak yang ditimbulkan akibat penerapan IAS 41 dalam perlakuan akuntansi tanaman kelapa sawit. Metode penelitian yang digunakan dalam penelitian ini adalah metode penelitian kualitatif deskriptif komparatif dengan membandingkan perlakuan akuntansi tanaman kelapa sawit berdasarkan IAS 41 Agricuture dan PSAK 16 Aset Tetap. Objek penelitian ini adalah Indofood Agri Resources Ltd. dan PT Salim Ivomas Pratama Tbk, khususnya pada perlakuan akuntansi tanaman kelapa sawit pada laporan tahunan tahun 2008 sampai dengan 2012. Data yang diambil merupakan data sekunder berupa laporan tahunan objek penelitian. Data penelitian yang terkumpul dianalisis menggunakan metode grounded theory serta diuji keabsahannya dengan menggunakan analisis data triangulasi. Hasil penelitian ini menunjukkan bahwa perlakuan akuntansi tanaman kelapa sawit menggunakan IAS 41 Agriculture berbeda dengan menggunakan PSAK 16 Aset Tetap dari segi pengakuan, pengukuran, penyajian, serta pengungkapannya. Hasil penelitian ini juga menunjukkan beberapa dampak implementasi IAS 41: menurunnya tingkat keterbandingan (comparability) laporan keuangan antarperusahaan dan antarperiode, menurunnya kegunaan laporan keuangan dalam membantu investor memprediksi arus kas masa depan, memperbesar atau memperkecil laba komprehensif dan beban pajak tahun berjalan, memperbesar biaya kepatuhan pembuat laporan keuangan, serta mempertinggi kemungkinan manajemen laba oleh Perusahaan

Mekanisme Pasar dalam Islam

The market mechanism will be reflected in the concept of Islamic Shariah principles in the formof values which can generally be divided into two perspectives: macro and micro. Shariah valuesin a micro perspective emphasizes the aspects of competence/professionalism and attitude oftrust, while the macro perspective Shariah values emphasize aspects of the distribution, theprohibition of usury and economic activities that do not provide real benefits to the economy.Therefore, it can be seen clearly benefit the Islamic economic system in the market thataddressed not only to the citizens of the Islamic community, but to all human being (rahmatanlilÄlamín).Keywords: Market Mechanism, Islamic Perspective

Dinheiro ou, diversidade? Uma análise da implementação do Programa de Transferência Voluntária em St. Louis, 1999-2009

A dual transfer program was created in 1983 in the St. Louis metropolitan area following a 1972 lawsuit brought upon the city, charging it with withholding an equal educational opportunity for Black students. Through this program, Black students from St. Louis City are provided with free transportation to one of 15 suburban school districts, and White students from the surrounding suburbs are eligible to attend city magnet schools. At its peak in 1999, enrollment reached approximately 15,000 students, of which over 13,500 were from St. Louis City. Following the lifting of the court order in 1999, suburban participation became voluntary and tuition reimbursements to the participating suburban districts were reduced. By 2009, program enrollment had fallen to approximately 7,000 students, of which 6,800 were from St. Louis City. Using critical policy analysis and a media framing analysis on almost 100 newspaper articles collected from four media outlets, this study found that, between 1999 and 2009, suburban implementation of the voluntary transfer program was largely affected by economic factors.  Though the program is still in operation, and will continue through at least the 2018-2019 school year, this research raises important questions about the various factors that contribute to or hinder implementation of this long-running voluntary desegregation program. Un programa de transferencia dual fue creado en 1983 en el área metropolitana de St. Louis luego de una demanda judicial contra la ciudad en 1972, que acusó por prevenir igualdad de oportunidades educativas para los estudiantes negros. A través de este programa, los estudiantes negros de la ciudad de St. Louis contaban con transporte gratis a uno de los 15 distritos escolares suburbanos, y los estudiantes blancos de los suburbios circundantes son elegibles para asistir a las escuelas “magnet” (imán) de la ciudad. En 1999 la matrícula alcanzó aproximadamente 15.000 estudiantes (punto más alto), de los cuales más de 13.500 eran de la ciudad de San Luis. Tras el levantamiento de la orden judicial en 1999 la participación se convirtió en voluntaria y los reembolsos de matrícula a los distritos suburbanos participantes se redujeron. Para el año 2009, la matrícula se redujo a aproximadamente 7.000 estudiantes, de los cuales 6.800 eran de la ciudad de San Luis. Utilizando el modelo de análisis crítico de políticas y de los “encuadramientos mediáticos” de casi 100 artículos periodísticos de cuatro medios de comunicación, este estudio encontró eue, entre 1999 y 2009 la aplicación del programa de transferencia voluntaria se vio afectada en gran medida por factores económicos. Aunque el programa todavía está en funcionamiento, y continuara por lo menos hasta el año escolar 2018-2019, esta investigación plantea preguntas importantes sobre los diversos factores que contribuirían o impedirían la aplicación de este programa voluntario de desagregación de larga duración.Um programa de transferência dupla foi criado em 1983 na área metropolitana de St. Louis após uma ação judicial contra a cidade em 1972, que acusou a cidade de prevenir a igualdade de oportunidades educacionais para estudantes negros. Através deste programa, os alunos negros da cidade  St. Louis tinham transporte livre para 15 distritos escolares, suburbanos e os alunos brancos dos subúrbios eram elegíveis para participar de escolas magnet (ímã) da cidade. Em 1999 matrículas atingiu cerca de 15.000 estudantes (ponto mais alto), dos quais mais de 13.500 eram da cidade de St. Louis. Na sequência do levantamento da liminar, em 1999 a participação, tornou-se voluntária e a taxa de reembolso da matrícula aos bairros suburbanos envolvidos foram reduzidos. Até 2009, as matrículas foi reduzida cerca de 7.000 estudantes, dos quais 6.800 eram da cidade de St. Louis. Usando o modelo de análise crítica das políticas e dos "enquadramentos da mídia" de cerca de 100 artigos de jornais de quatro meios de comunicação, este estudo encontrou que entre 1999 e 2009, a implementação do programa de transferência voluntária foi afetada em grande parte por fatores económicos. Embora o programa ainda está em operação, e vai continuar pelo menos até o ano escolar 2018-2019, a pesquisa levanta questões importantes sobre os vários fatores que contribuem ou impedem a implementação deste programa voluntário de desagregação de longo prazo

Effect of retardation on the dynamics of entanglement between atoms

The role of retardation in the entanglement dynamics of two distant atoms interacting with a multi-mode field of a ring cavity is discussed. The retardation is associated with a finite time required for light to travel between the atoms located at a finite distance and between the atoms and the cavity boundaries. We explore features in the concurrence indicative of retardation and show how these features evolve depending on the initial state of the system, distance between the atoms and the number of modes to which the atoms are coupled. In particular, we consider the short-time and the long time dynamics for both the multi- and sub-wavelength distances between the atoms. It is found that the retardation effects can qualitatively modify the entanglement dynamics of the atoms not only at multi- but also at sub-wavelength distances. We follow the temporal evolution of the concurrence and find that at short times of the evolution the retardation induces periodic sudden changes of entanglement. To analyze where the entanglement lies in the space spanned by the state vectors of the system, we introduce the collective Dicke states of the atomic system that explicitly account for the sudden changes as a periodic excitation of the atomic system to the maximally entangled symmetric state. At long times, the retardation gives rise to periodic beats in the concurrence that resemble the phenomenon of collapses and revivals in the Jaynes-Cummings model. In addition, we identify parameter values and initial conditions at which the atoms remain separable or are entangled without retardation during the entire evolution time, but exhibit the phenomena of sudden birth and sudden death of entanglement when the retardation is included.Comment: 16 pages, 14 figure

Analisis Preferensi Merk Laptop Mahasiswa Universitas Diponegoro Menggunakan Model Logit Tersarang

Today's rapidly evolving information technology affects mostly the change of people's choice in electronic devices (gadget) USAge, especially laptops. Addressing this phenomenon, laptop manufacturers are competing to create innovative products to reach various elements of the consumer. Nested logit, which sorts the alternatives based on common properties into smaller groups (nests) and has a level so as to form a tree structure, is a method that can be used to model consumer preferences. Alternatives may have either unique or common characteristics that describe properties or components so called attributes. In this study, laptop brands are treated as alternatives and classified by the operating system. This research concluded that the most favorite brand is Asus (25.35 %), followed by Toshiba (22.81%), Lenovo (14.27%), HP (13.90%), Acer (12.40%) and the least is Macbook (11.27%). Attributes that significantly affect the brand preferences are laptop classification and warranty, while color is considered insignificant

A novel Multi-permittivity Cylindrical Dielectric Resonator Antenna for Wideband Applications

In this paper, a novel multi-permittivity cylindrical dielectric resonator antenna for wideband application is presented. The multi-permittivity cylinder is formed by combining two different permittivity material sectors in such a way that each sector (with constant permittivity) is 90 degree apart. A direct microstrip line coupling terminated with T-stub at the open end is used to excite the multi-permittivity cylindrical dielectric resonator. The angular position of the multi sector dielectric resonator with respect to the longitudinal axis of the microstrip line and length of the additional strip at the open end of the feeding circuit is key parameters for wideband operation of the antenna. By optimizing all parameters of the proposed antenna, wideband impedance bandwidth of 56% (12.1 GHz - 21.65 GHz) is achieved. The average gain of the antenna throughout the bandwidth is 5.9 dB with good radiation properties in both E-plane and H-plane. A well matched simulation and experimental results show that the antenna is suitable for wideband applications

A Ka-Band Horn Antenna Excited With Parasitic Dielectric Resonator Antenna

A pyramidal horn antenna excited with parasitic dielectric resonator (DR) antenna for use at Ka-band frequencies is proposed

Effects of Solvents on the Amount of Anthraquinone

Dyes derived from natural sources have appeared as a significant alternative to synthetic dyes. Recently, the scientific community has begun to show interest in Morinda citrifolia as it is one of the natural sources. The roots of these plants were reported to be a good source of important compounds, known as anthraquinones, which have been proved an important naturally occurring pigments that are widely distributed in nature to produce yellow or red dyes. However, it is not known which method and types of solvent will obtain the highest anthraquinone extract from Morinda citrifolia. In order to tackle this problem, this research was carried out to study effects of solvents on the concentration of anthraquinone using solvent extraction method at room temperature for 10 hour. Ethanol, acetone and acetonitrile were types of solvent used. The anthraquinone extract was analyzed using UV-Vis Spectrophotometer afterwards. It was observed that the acetone is the best solvent to extract the highest anthraquinone concentration followed by ethanol and acetonitrile respectively. Acetone gave anthraquinone concentration about 0.0844g/L, while ethanol and acetonitrile was 0.0440g/L and 0.0355g/L correspondingly. It also shows that acetone gave the best color in which brick red color. The results suggested that the solvent extraction method able to yield colorants from Morinda citrifolia which can work out commercially, but the color varies based on the types of solvent used