The Role Corporate Governance on Financial Reporting’s Quality (Evidence from Indonesia Stock Exchange)

After IFRS implementation in Indonesia on 2012, there is no significant evidence about improvement financial reporting quality. Many theories explained that the role of corporate governance mechanism in IFRS implementation improve financial reporting quality. This research aims to investigate the role of corporate governance mechanism on the improvement of financial reporting quality. Empirical analysis uses survey method with the site objects are 33 Non-Financial Sectors Emiten at Indonesia Stock Exchange.The descriptive analysis and path analysis have been used to analyze the data and tested the hypothesis by using Software Lisrel 8.70. The result of this research shows that the quality of audit committee and audit internal has significant effect on the financial reporting quality. The quality of audit committee and internal audit has big contribution to increase financial reporting quality. The result of this research confirmed with the corporate governance concept, that internalization of good corporate governance principles are proven in increasing transparency, accountability and timeliness of financial statement in corporations. Keywords: corporate governance, financial reporting quality

Potensi Pantai Biski Menjadi Objek Wisata Bahari Di Kepenghuluan Pasir Limau Kapas Kecamatan Pasir Limau Kapas Kabupaten Rokan Hilir Provinsi Riau

Biski beach has the potential of a wider beach with views of mangrove trees, mangrove trees. This study aims to determine: (1) To know the potential of marine tourism biski beach in Kepenghuluan Pasir Limau Kapas; (2) To know how the potential of the beach biski become a marine tourism object in kepenghuluan of lime sand Cotton.This research uses qualitative method with descriptive approach, research subject is Tourism Department, local community leader, Kepenghuluan Pasir Limau Kapas, and additional informant, that is Visitor. Data collection conducted, that is by document study, observation, depth interview. Analysis of data used in this study, namely data reduction, data presentation, conclusion drawing.The results showed that Biski Beach has potential, ie a wider beach with a view of mangrove trees. Some dead mangrove trees are not leafy and only have twigs, this beautiful beach scene makes us taste in the "Japanese Sakura Country". Waves of sea water and animals such as monkeys, birds and others also come decorate and color the panorama of Biski Beach in Kepenghuluan Pasir Limau Kapas. In Kepenghuluan this has a high social spirit characterized by the frequent community doing mutual cooperation. The conclusion of this research is Biski Beach With all the potential possessed by kepenghuluan of lime cotton, especially the potential of biski beach tourism object, biski beach tourism object is feasible to be developed into a tourist attraction by utilizing its own potential

Histomorphology and Physical Characteristics of Buffalo Meat at Different Sex and Age

The aim of this experiment was to evaluate histology and physical variables of buffalo meat at different sex and ages. Thirty head of buffaloes were used in this experiment. Muscle fiber diameter, fasciculus diameter, thickness of connective tissue, pH, water holding capacity, Warner-Bratzler shear force and cooking loss were measured in this experiment. Analysis of variance of randomized factorial design was used to analyse the data. The differences were analysed by Tukey test. The result showed that muscle fiber diameter was influenced by ages. The difference muscle fiber diameter among ages indicated that 8-12 mo and 1.5 yr old have smaller diameter compared to three year old (P<0.05), but there was no differences between two, three and four years old. The fasciculus diameter, thickness of connective tissue, tenderness, pH value, water holding capacity, and cooking lost indicated no significant found in all stage of age and sex of samples. Meat qualities of buffaloes were not affected by age (2-4 yr) and sex

Identifikasi Kesesuaian Soal Buatan Guru IPA Dengan Kategori Soal HOTS Tingkat SMP di Kecamatan Makarti Jaya: (The Identification of Compatibility of Science Teacher 's Questions with HOTS Questions Categories Junior High School Level in Makarti Jaya District)

Higher order thinking skills (HOTS) or higher order thinking skills are part of Bloom's revised taxonomy in the form of operational verbs consisting of analysis ( C4 ), evaluation (C5) and create (C6) which can be used in the preparation of questions ( C4) . Ministry of Education and Culture , 2017 :3). HOTS is closely related to critical thinking. The ability to think critically is a very essential ability in all aspects of life, including education . The purpose of this study was to determine the suitability of science questions made by junior high school science teachers with the category of HOTS questions in the First school in the Makarti Jaya district. This research was conducted in four schools in the Makarti Jaya sub-district in May - April 2021. This type of research is a qualitative research. Collecting data in this study were interviews, documentation and analysis. The results of the problem analysis in this study were based on Bloom's taxonomy and the results obtained were C1 46.25%, C2 39.08%, C3 12.05%, C4 2.61% and C4, C5 0%. Of the 307 questions analyzed which were categorized as HOTS, there were only 8 questions, with details in the C1 category, 142 questions, in the C2 category with 120 questions, in the C3 category with 37 questions and in the C4 category with 8 questions. Abstrak  Higher order thinking skills (HOTS) atau keterampilan berpikir tingkat tinggi merupakan bagian dari taksonomi Bloom hasil revisi yang berupa kata kerja operasional yang terdiri dari analisis (C4), evaluasi (C5) dan mencipta (C6) yang dapat digunakan dalam penyusunan soal (Kemendikbud, 2017:3). HOTS sangat erat hubungan dengan berpikir kritis. Kemampuan berpikir kritis merupakan kemampuan yang sangat esensial dalam semua aspek kehidupan, tak terkecuali di bidang pendidikan. Tujuan penelitian ini adalah untuk mengetahui kesesuaian soal IPA buatan guru IPA SMP dengan kategori soal HOTS di sekolah Pertama sekecamatan Makarti Jaya. Penelitian ini dilakukan di empat sekolah kecamatan Makarti Jaya pada bulan Mei-April 2021. Jenis penelitian ini merupakan penelitian kualitatif. Pengumpulan datapada penelitian ini adalah wawancara, dokumentasi dan analisis. Hasil analisis soal pada penelitian ini berdasarkan taksonomi bloom dan diperoleh hasil C1 46,25 %, C2 39,08 %, C3 12,05 %, C4 2,61% dan C4, C5 0%. Dari 307 soal yang dianalisis yang terkategori HOTS berjumlah 8 soal saja, dengan rincian berkategori C1 142 soal, berkategori C2 120 soal, berkategori C3 37 soal dan berkategori C4 8 soal. Berdasarkan data hasil penelitian dan analisis yang dilakukan peneliti mengenai soal UAS di empat sekolah negeri di kecamatan Makarti Jaya, dapat  ditarik simpulan bahwa soal buatan guru-guru IPA di kecamatan Makarti Jaya belum sesuai dengan kategori HOTS

Analisis Pengaruh Kepemilikan Institusional Dan Kualitas Audit Terhadap Manajemen Laba

One of the interesting studies in accounting research recently is earnings management and it has been examined widely in financial accounting literature. Earning Management is the moral hazard prob¬lem of a manager that arises because of the conflict of interest between the manager as agent and the shareholder and the owner as principal. The behaviour of earning management is viewed to have influence on the decision making quality by financial statement users. It is hypothesized that the insti¬tutional ownership and audit quality can mitigate the degree of earnings management that is conducted by firm managers. The objective of this research is to analyze the effect of the institutional ownership and audit quality on the earning management This research is a descriptive-analytic research in non financial emiten listed at Jakarta Stock Exchange in 1999-2003. The result of this research shows that the institutional ownership and audit quality have negative and significant effect on the earning manage¬ment. The existence of the institutional ownership and audit quality on non financial emiten listed at Jakarta Stock Exchange can mitigate the degree of earnings management that are conducted by firm managers. The result of this research on the Whole indicates that the institutional ownership and the audit quality can function as constraint on manager behaviour to do earnings management. Keywords: Institutional Ownership, Audit Quality and Earning Managemen

Influence of Stocking Density and Feeding Tofu with Different Frequencies Growth of Population Silk Worm (Tubifex SP)

Silk worms are one type of live food favored because it has nutrients that are good for the growth of fish larvae. This study aims to determine the effect of stocking density and feeding tofu to a different frequency on the growth of silk worms. This study was conducted in 26 March to 22 May 2016 located at Jln. Kamboja No. 38, Simpang Baru, Panam, Pekanbaru. The media used in the research is a mixture of mud, dung quail, pulp, bran, sand and EM4. The material used is silk worms obtained from collectors. This research was conducted by an experimental method using a completely randomized design (CRD) factorial with 2 factors and 3 levels of treatment and repeated three times. The treatment in this treatment: P45F1: stoking density 45 g and Frequency 1x1 days, P45F2: stoking density 45 g and Frequency 1x2 days, P45F3: stoking density 45 g and Frequency 1x3 days, P55F1: stoking density 55 g and Frequency 1x1 days, P55F2 : Solid Tebar 55 g and Frequency 1x2 days, P55F3: Solid Tebar 55 g and Frequency 1x3 days, P65F1: stoking density 65 g and Frequency 1x1 days, P65F2: stoking density 65 g and Frequency 1x2 days, P65F3: stoking density 65 g and frequency 1x3 days. The data observed in the form of biomass growth, population, length growth and quality of water. The results of the study, indicating that the stocking density and feeding tofu with different frequenci es no significant effect (P> 0.05) on the growth of biomass, population and the growth of length silk worms. The highest growth of biomass was obtained in treatment P55F3 (stocking density 55g and Frequency 1x3 days) is 185.67 g / 0.098 m2. The highest the growth of length obtained in the treatment P45F1 (stocking density 45g and frequency of 1x1 days) is 1.47 cm and for growth of population is highest in treatment P55F2 (stocking density 55g and frequency of 1x2 days) is 41661.33 ind / 0.098 m2. Water quality during the research for the values of temperature, pH, Dissolved Oxygen (DO) are still in a reasonable range. Based on the results of this study concluded that the stocking density and feeding different tofu can promote the growth of silk worm

Keefektifan Lks Nata De Pina untuk Melatihkan Keterampilan Proses Sains pada Materi Bioteknologi Kelas XII SMA

Penelitian ini bertujuan untuk mendeskripsikan keefektifan LKS Nata de Pina dengan melatihkan keterampilan proses sains pada materi bioteknologi kelas XII SMA. Jenis penelitian adalah penelitian pengembangan dengan menggunakan model pengembangan 4-D (Define, Develop, Design, Disseminate) namun tanpa tahap disseminate. Uji coba penelitian dilakukan pada 15 siswa SMA Negeri 21 Surabaya pada bulan Mei 2016. Keefektifan LKS dapat diketahui berdasarkan hasil belajar dan respons siswa. Berdasarkan hasil penelitian menunjukkan bahwa ketuntasan hasil belajar mendapatkan rata-rata persentase 93,3% dengan kategori sangat baik dan rata-rata gain score yang diperoleh sebesar 0,77. Ketercapaian indikator bioteknologi memperoleh rata-rata sebesar 88,8%. Hasil respons siswa yang diberikan pada akhir pembelajaran mendapatkan rata-rata persentase 92,08% siswa memberikan respons positif terhadap LKS. Kata Kunci: Keefektifan LKS, Nata de Pina, Keterampilan Proses Sains, Bioteknolog

Pemanfaatan Teknologi Informasi dan Komunikasi terhadap Hasil Belajar pada Mata Pelajaran Ekonomi di SMA

This research aims to know the effectiveness of utilization of information and communication technology in learning, student learning results on economic subjects in class X SMA Santo Frasiskus Asisi Pontianak. The method used in this research is quasi-experimental method. The sample in this study is a class X A as an experimental class numbered 44 students and class X C as the control classes of 33 students. The results of the data analysis by providing post-test performed on the second class average values ​​obtained post-test results of the experimental class 75.91 and the average value of the results of post-test control class 60.76. From the post-test results have shown that the average post-test results of the experimental class is higher than the control class, which means the use of information and communication technology can improve student learning outcomes. To measure the effectiveness of the use of information and communication technologies in the learning economy using the calculation result obtained Effect Size of 0.802, categorized as high