Pengaruh Ukuran Perusahaan, Profitabilitas Dan Financial Leverage Terhadap Praktik Perataan Laba Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia

This research aimed to analyze the influence of company size, profitability, and financial leverage on earnings smoothing practice at companies listed in Indonesia Stock Exchange. A number of samples are the 22 manufacturing companies and generate 132 observations. These samples are chosen by purposive sampling method since 2009 up to 2011. Earning smoothing practice calculated with Eckel Index. This Index is a model that can estimate that company done earnings smoothing practice. It is calculated from deviation standard of income delta to sales delta. Analyzing use binary Logistic regression because the dependent variable is a dummy. Goodness of fit test used hosmer and lemeshow and the result fit. The outcome of research showed that for partial testing for company size that proxy by the natural logarithm of total assets, profitability proxy by Return on Assets (ROA) and Financial Leverage proxy by Debt to Total Assets (DTA) individually significant influence the practice of smoothing earnings. Simultaneous testing used the omnibus test also reached the same conclusion. Keywords: company size, profitability, financial leverage and earnings smoothing practic

Business Model of Jamu as Indonesian Traditional Herbal Medicine in New Economy

. Many firms in New Economy tend to depend more on intangible resources (i.e. knowledge and information) than tangible resources as in Old Economy. This shifting has made many firms favour the information technology for their daily business conducts today. The fast spreading of information leads to the fiercer competition than before. The great recognition of intangible assets somewhat calls for the notion of a new business model. Some enterprises and researchers expect this effort may generate more value for today's competition through combining all assets in proper judgments. Jamu, Indonesian traditional herbal medicine, also cannot avoid the impact of New Economy competition. Jamu enterprises need to preserve the traditional value in the midst of the modern lifestyle. Then, the urgency to maintain Jamu competitive advantage is felt necessary. To provide the new business model of Jamu that is deemed as appropriate in New Economy's competition is the aim of this study. Through analysing various literature, the authors heavily consider Product Service System (PSS), specifically the product-oriented type to construct a new business model for Jamu

Faktor-Faktor Yang Berhubungan Dengan Kinerja Bidan Desa Sebagai Fasilitator Dalam Kegiatan Tabulin Dan Dasolin Di Kabupaten Sumenep

Salah satu upaya untuk menurunkan AKI (Angka Kematian Ibu) dengan melaksanakan Program Perencanaan Persalinan dan Pencegahan Komplikasi (P4K) dalam wujud kegiatan tabulin dan dasolin yang difasilitasi bidan desa. Tujuan dari penelitian ini adalah untuk menganalisis faktor – faktor yang berhubungan dengan kinerja bidan desa sebagai fasilitator dalam kegiatan dasolin dan tabulin pada program P4K di Kabupaten Sumenep Tahun 2014. Jenis penelitian ini adalah analitik observasional dengan design cross sectional.Variabel bebas(umur, status perkawinan, pendidikan, pengetahuan, pengalaman, motivasi dan supervisi), variabel terikat (kinerja bidan desa). Jumlah sampel 90bidan desa yang berada di 30 puskesmas. Pengumpulan data dilakukan dengan wawancara menggunakan kuesioner terstruktur yang telah diuji validitas dan reliabilitas. Analisis bivariat dengan uji chi-square dan analisis multivariat dengan uji regresi logistik. Hasil penelitian ini menunjukkan bahwa responden memiliki kinerja kurang (30%), umur muda (31,1%), status perkawinan tidak menikah (24,4%), pendidikan kurang (42,2%), pengetahuan kurang (35,6%) pengalaman kurang (77,8%), motivasi kurang (26,7%), supervisi kurang (24,4%) pada pengelolaan kegiatan tabulin dan dasolin diwilayah kerjanya. Ada hubungan positif antara pengetahuan ( p = 0,019)dan supervisi (p = 0,037) terhadap kinerja bidan desa sebagai fasilitator dalam pelaksanaan kegiatan tabulin dan dasolin pada program P4K.Ada pengaruh bersama – sama antara pengetahuan (p=0,07) dan Supervisi ( p= 0,013) terhadap kinerja bidan desa sebagai fasilitator dalam pelaksanaan kegiatan tabulin dan dasolin pada program P4K.Disarankan kepada Dinas kesehatan beserta pihak puskesmas dan IBI untuk mengadakan pelatihan dan workshop atau sosialisasi kepada bidan desa mengenai program P4K khususnya kegiatan dasolin dan tabulin. One of the efforts to decrease maternal mortality rate (MMR) was an implementation of a delivery planning and complication prevention program (P4K) in activities of delivery mother\u27s saving and social fund for delivery conducted by village midwives. The aim of this study was to analyse factors relating to performance of a village midwife as a facilitator in the activities of delivery mother\u27s saving and social fund for delivery on the P4K in District of Sumenep in 2014.This was an analytic-observational study using a cross-sectional approach. Independent variables consisted of age, marital status, education, knowledge, experience, motivation, and supervision and a dependent variable was performance of village midwives. Number of samples were 90 village midwives working at 30 health centres. Data collection used a structured questionnaire that had been performed tests of validity and reliability. Furthermore, data were analysed using methods of bivariate (Chi-Square test) and multivariate (Logistic Regression test). The results of this research showed that respondents had low performance (30%), young age (31.1%), not married (24.4%), low education (42.2%), low knowledge (35.6%), low experience (77.8%), low motivation (26.7%), and low supervision (24.4%) in managing the activities of delivery mother\u27s saving and social fund for delivery at their work areas. Variables of knowledge (p=0.019) and supervision (p=0.037) statistically significantly related to the performance of village midwives. These two variables jointly influenced the performance of village midwives with p values= 0.07 and 0.013 respectively. District Health Office, Health Centre, and Indonesian Midwives Association need to conduct training, workshop, or socialisation to village midwives regarding the P4K particularly the activities of delivery mother\u27s saving and social fund for delivery

Studi Kasus Manajemen Asuhan Kebidanan Pada Bayi Berat Lahir Rendah Di Rumah Sakit Umum Daerah Dr. Samratulangi Tondano

Latar Belakang : Menurut data Survei Demografi Kesehatan Indonesia (SDKI) tahun 2007 Angka Kematian Bayi 34 per 1000 kelahiran hidup. Penyebab kematian bayi di Indonesia salah satunya bayi berat lahir rendah yaitu sebesar 29% yang merupakan penyebab pertama kematianbayi baru lahir. Di RSUD Dr. Sam Ratulangi Tondano pada tahun 2012 kejadian BBLR 119 bayi (11,5%) dari 1029 kelahiran bayi dan pada bulan Januari sampai dengan 22 Februari tahun 2013 kejadian BBLR 15 bayi (12,7 %) dari 118 kelahiran bayi.Tujuan : untuk mendapatkan gambaran secara umum bagaimana pelaksanaan manajemen asuhan kebidanan pada bayi berat lair rendah di RSUD Dr. Sam Ratulangi Tondano.Metode : adalah pendekatan studi kasus manajemen asuhan kebidanan yang terdiri dari tujuh langkah Varney yaitu : pengumpulan data, interpretasi data dasar, diagnosa potensial, tindakan segera, perencanaan, pelaksanaan dan evaluasi.Hasil penelitian : manajemen asuhan kebidanan menunjukan bahwa bayi K.M lahir prematur dengan bayi berat lahir rendah, potensial mengalami hipotermi karena kulitnya yang tipis, tubuhnya yang kecil dan dirawat dalam inkubator tidak hidup atau dalam keadaan rusak, selainitu reflek menghisap masih lemah potensial terjadi dehidrasi, sehingga dilakukan tindakan sesuai dengan keadaan pasien dan penyusunan rencana asuhan serta pelaksanaan asuhan menyeluruh, dalam pengevaluasian keadaan pasien menjadi lebih baik

Peta Persepsi Multi Atribut Dan Penyedia Jasa Transportasi Menuju Bandara Soekamo Hatta Di Kota Bandung

Persaingan di sektor jasa transportasi dari Bandung ke bandara Soekarno Hatta di Jakarta semakin marak dengan adanya penerbangan tarif rendah dan dibukanya jalan tol Cipularang. Melalui sebuah penelitian diketahui bahwa konsumen memilih penyedia jasa berdasarkan tujuh atribut, yakni harga, sistem reservasi tiket, fasilitas kendaraan, sikap pegawai, kualitas pelayanan, jaminan keberangkatan, dan sistem keberangkatan (door to door dan point to point). Di dalam tulisan ini ditampilkan peta persepsi setiap penyedia jasa menggunakan Multi Dimensional Scaling berdasarkan enam atribut karena persepsi mengenai harga sudah dipelajari di dalam penelitian lainnya. Katakunci: Jasa transportasi, persepsi, Multi Dimensional Scaling, Multi Attribu

Analysis on Internal and External Factor Related to the Performance of Midwives in Neonatal Visits in Pati District

Coverage of neonatal visit in Pati district in the last 3 years showed fluctuation; 93.75% in 2009, 90.79% in 2010, and 97.02% in 2011. This condition indicated that not all village midwives conducted neonatal visit properly. Objective of this study was to analyze internal and external factors related to the work performance of village midwives in conducting neonatal visits in Pati district. This was an observational-analytical study with cross sectional approach. Study subjects were 82 village midwives selected using clustered random sampling method at primary healthcare center (puskesmas) level. Data were collected through questionnaire. Chi square test and logistic regression were applied in the data analysis. Results of the study showed that median and standard deviation of the age of village midwives were 30 ± 5.6 years old, 91.5% of respondents were married, median and standard deviation of the work period were 5.7 ± 4.2 years, 70.7% of respondents had adequate knowledge, and 62.2% of respondents had good motivation. Majority of village midwives (75.6%) stated that supervision was good, 51.2 % of respondents had good perception on leadership, 56.1% of respondents did not have training experience in the management of neonatal emergency, and 65.9% of respondents stated that they received insufficient compensation. Factors related to the work performance were age, period of work, knowledge, motivation, supervision, leadership, training, and compensation. Factors, in common, affecting the work performance of village midwives in conducting neonatal visit were knowledge, supervision, compensation, and motivation. Knowledge was the strongest factor affecting the work performance of village midwives. Suggestions for Pati district health office are to increase training opportunity for village midwives, to improve supervision, to improve rewards system in order to increase work motivation

PenggunaanAgar-agar Komersial Sebagai Media Gel Elektroforesis Pada Zat Warna Remazol : Pengaruh Komposisi Buffer, PH Buffer Dan Konsentrasi Media

—Elektroforesis gel menggunakan media agar-agar komersial untuk zat warna remazol telah dilakukan. Agar-agar komersial digunakan sebagai alternatif media elektroforesis gel untuk zat warna remazoBrilliant Blue R, Red RB, Yellow FG, Turquoise Blue G dan Violet 5R dengan beberapa variabel optimasi elektroforesis gel antara lain : pengaruh komposisi buffer, pH buffer, dan konsentrasi media yang dilakukan pada tegangan 150 volt selama 15 menit. Kemudian diperoleh kondisi optimal menggunakan buffer dengan komposisi NaH2PO4.H2O + Na2HPO4. Pada pH buffer 9 didapatkan jarak migrasi terjauh untuk masing-masing zat warna RBBR, RYFG, RRRB, RTBG dan RV5R secara berturut-turut adalah : 29,11 mm; 35,40 mm; 33,40 mm; 32,07 mm; dan 31,07 mm. Pada konsentrasi 2% didapatkan jarak migrasi untuk kelima zat warna remazol paling jauh, yaitu : RBBR 29,13 mm; RYFG 34,14 mm; RRRB 31,16 mm; RTBG 30,25 mm dan RV5R 29,20 mm