PENERAPAN IFRS DAN HUBUNGANNYA DENGAN KOMPARABILITAS PENGUNGKAPAN ASET TETAP PADA LAPORAN KEUANGAN PERUSAHAAN

The objective of this research is to analyze the implementation of IFRS and its relationship with the disclosure comparability of fixed assets or now called PPE (Property, Plant, and Equipment) in the financial statements. The variables used in this study is the application of IFRS which focused on disclosure comparability of PPE. This research is based on previous research conducted by Vergauwe and Gaeremynck (2013). The sample of this research was manufacturing company which listed on the Indonesian Stock Exchange (IDX) in the year 2011-2013. Data were collected by using purposive sampling method and 327 observation data were analyzed. The hypothesis testing in this research utilized linear regression analysis with SPSS Release 20. The results of this analysis finds that the coefficient of the interaction variable between initial property, plant, and equipment (PPE) disclosure index and the application period of IFRS in first year and second year is become increasingly negative. It indicates that the differences of PPE disclosure level among firms are decreased. This suggests that the differences of PPE disclosures level in the financial statements among firms become smaller over time resulting in higher comparability as the enactment of IFRS convergence

COMPARISON OF KRIGING AND INVERSE DISTANCE WEIGHTED (IDW) INTERPOLATION METHODS IN LINEAMENT EXTRACTION AND ANALYSIS

Analysis that is based on geostatistics eliminates many corresponding defects and limitations compared to classical statistics which have been developed by random distribution theory of processes and variables. Interpolation is important for local analysis by GIS, because many maps used for GIS operation are made by interpolation. In this research, two different methods which is Kriging method and Inverse Distance Weighted (IDW) method was examined for developing Digital Elevation Model image. Each method’s advantages and disadvantages were considered. The study are, Kepil, is within Kulon Progo physiographic and stratigraphic area, located in the western part of Yogyakarta city. This area is located close to the Java Island Subduction Zone, hence influence of tectonic plate movement is relatively dominant. Geological structures become a main factor that shapes the recent morphology. This study area also has many settlements and has high weathering and erosion rate. Lineaments are extracted based on Digital Elevation Model to provide assistance in delineating geological structures. The structural geology analysis and an understanding of tectonic phase of the area provide useful information for geological map- ping. Accuracy of lineament depends on extraction and imagery parameters used. In this study, the extraction was conducted by two different raster methods, namely Kriging and Inverse Distance Weighted (IDW) with the same resolution of 30 meters. Lineament extracted automatically (digitally) with certain parameter settings. Keywords: Kriging, inverse distance weighted, interpolation, lineament, random distribution, digital elevation model

Ground movement prediction due to block caving mining geometry using GIS

Large scale block cave mining has been operated for over 30 years in the Erstberg Mining District in the province of Papua, Indonesia. The ore body is divided into four vertically stacked ore bodies: Gunung Bijih Timur (GBT), Intermediate Ore Zone (IOZ), Deep Ore Zone (DOZ), and Deep Mill Level Zone (DMLZ). The GBT and IOZ mines were closed on 1993 and 2003, DOZ mine is in its peak production performance 80 ktpd, and DMLZ mine is still in the development stage to prepare mine infrastructures. This situation generates gradual downward settling of the surface or subsidence. Significant deformation changes at the surface by block caving subsidence could damage the mine’s infrastructures in surface and underground and also affect geological structures overlying the mining areas which may result in surface impacts on the natural geomorphology and land use. In this paper, integrated system based on Geographic Information System (GIS) platform applied to predict ground movements due to underground mining. Deep Ore Zone (DOZ) block cave mine is studied for subsidence prediction. The mining extraction thickness model is obtained from height of draw (HOD) observed data. Subsidence Engineering Handbook (SEH) of empirical model and measured data from mining fields is used for subsidence calculation parameters. The calculations were performed in GIS. The maximum vertical displacement has been predicted about 12m by means of full caving mining method. Keywords: Ground movements, block caving, GIS, underground mining, and subsidenc

Daya tarik program radio Pikiran Rakyat FM (PRFM): Penelitian kualitatif pada anggota komunitas Stand Up Indo Bandung

Penelitian ini bertujuan untuk mengetahui daya tarik anggota Stand Up indo Bandung memilih radio PRFM dalam membuat materi dan untuk mengetahui efek dari progam radio PRFM bagi anggota Stand Up Indo Bandung. Penelitian ini menggunakan metode pendekatan kualitatif dan analisis deskriptif. Objek dalam penelitian ini adalah daya tarik program radio PRFM. Selanjutnya subjek penelitian ini adalah anggota komunitas di Kota Bandung dengan menggunakan teori S-O-R dan AIDDA. Hasil penelitian ini menunjukkan bahwa komunitas Stand Up Indo Bandung tertarik dengan program radio yang disajikan oleh PRFM, pertama; faktor yang menjadi daya tarik program radio PRFM adalah sesuai dengan usia informan (sesuai target audience), faktor penyiar dan materi siaran berupa informasi. Kedua; dari ketiga faktor tersebut, materi siaran adalah faktor utama yang menjadi daya tarik bagi komunitas Stand Up Indo Bandung. Selain itu, berita yang disampaikan oleh penyiar pada dasarnya bersifat umum, namun dari sudut pandang seorang komika berita tersebut memiliki sudut pandang yang berbeda sehingga menjadi sumber ide dalam menulis materi stand up comedy yang utuh, inilah efek yang dihasilkan dari mendengarkan program radio

Geothermal exploration using lineament density analysis at Rajabasa Volcano, South Lampung

The research is located around Rajabasa Volcano, South Lampung Regency, Lampung Province, Indonesia. The research areas have unique geological conditions and arrangements. It is part of the caldera body estimated to have centralized geothermal potential. Identification of potential geothermal areas can be made using remote sensings such as lineament density analysis, slope, and land surface temperature with areas of approximately 190 square Kilometers. Manually extraction of lineament density is dominated by the NW-SE direction with an anomaly of only 20 percent. While the lineament density process is automatically controlled in the NE-SW order, it is estimated that the anomaly density is around 80 percent which is suitable for the central, medial, and distal. The shape of the topographic relief has a reasonably high slope starting from 0 to over 55 degrees. The soil surface temperature ranges from 14 to 34 degrees Celsius. The results of the data analysis variables in the research area should be suspected that the geothermal distribution potential of Rajabasa Volcano is estimated to be in the T0 N-NW zone, T1 E zone, and T2 S-SW zone

Determination of suitable groundwater quality for agriculture by using GIS application in Bantul Regency, Yogyakarta Special Province, Indonesia

irrigation purposes within Bantul area which is located on Yogyakarta Volcanic Groundwater Basin, 47 existing data points were used complementary with the results of 30 groundwater samples analysis which were collected from dug and tub wells in various locations of study area. ECw, TDS, pH and major cations: Na+, Ca2+, Mg2+, K+,and anions: Cl, HCO 3 , SO2 4 , NO 3 were analyzed as evaluation index. The relative tendency of ion in epm shows Ca2+>K+>Na+>Mg2+ and HCO 3 >Cl>SO2 4 . Variations in groundwater composition by using Mg/Ca vs. Na/Ca molar ratio indicates that the groundwater is close to silicate rock with influence of clastic carbonate rock. Higher salinity approach to the west of the Bantul indicates that groundwater quality is controlled by clastic carbonate rock and expose limestone of Sentolo hills. Groundwater samples fall under class I suggested that groundwater is good and suitable for irrigation based on Doneen’s classification of permeability index and 78.37% is in excellent category by Wilcox classification on N%. According to the SAR values plotted in the USSL diagram, the majority of the groundwater samples belong to C2-S1 and C2-S2 class, indicating medium salinity and low sodium water which can be used for irrigation with little danger. The suitability of groundwater quality for agriculture is determined by thematic maps produced from ArcGIS Spatial Analyst based on FAO guideline. Salinity is the significant problem that has slight to moderate restriction effect on crops productivities in this area. The ECw map indicates that good groundwater quality for crops is at the middle to the east of study area close to Opak River, while at the western irrigation water is affected but yielding no reduction on rice productivity. However, it has slight to moderate restriction on sensitive crops indicated in thematic map of crops land with different yield potential. The agricultural land in which has yield potential of 100%, 90% and 75% is about 2727.90 ha (38.56%), 735.49 ha (10.39%) and 208.98 ha (2.95%) of the study area respectively. Key words: Irrigation groundwater quality, total dissolved solids (TDS), electrical conductivity (EC), evaluation index, ArcGIS Spatial Analyst, FAO guideline, yield potential

Comparison of Different Multispectral Images to Map Hydrothermal Alteration Zones in Kokap, Kulon Progo

Using remote sensing data for hydrothermal alteration mapping beside saving time and reducing  cost leads to increased accuracy. In this study, the result of multispectral remote sensing tehcniques has been compare for manifesting hydrothermal alteration in Kokap, Kulon Progo. Three multispectral images, including ASTER, Landsat 8, and Sentinel-2, were compared in order to find the highest overall accuracy using principle component analysis (PCA) and directed component analysis (DPC). Several subsets band combinations were used as PCA and DPC input to targeting the key mineral of alteration. Multispectral classification with the maximum likelihood algorithm was performed to map the alteration types based on training and testing data and followed by accuracy evaluation. Two alteration zones were succeeded to be mapped: argillic zone and propylitic zone. Results of these image classification techniques were compared with known alteration zones from previous study. DPC combination of band ratio images of 5:2 and 6:7 of Landsat 8 imagery yielded a classification accuracy of 56.4%, which was 5.05% and 10.13% higher than those of the ASTER and Sentinel-2 imagery. The used of DEM together with multispectral images was increase the accuracy of hydrothermal alteration mapping in the study area

DYNAMIC MORPHOLOGICAL CHANGES OF SPIT IN APRIL–MAY 2014 IN OPAK RIVER MOUTH, BANTUL, DAERAH ISTIMEWA YOGYAKARTA

As an oceanic coast, the beaches in the southern part of Java Island are predominantly influenced by ocean energy which is driven by periodical monsoon. This periodical process impacts the dynamic changes of spit in the river mouth system. Therefore, spit is a key to study the process in the southern coast of Java Island especially in Opak River Mouth. It needs a deep-root explanation about the morphological changes and the sedimentological mechanism. This research project was built by data such as spit geometry, aerial photographs and spontaneous wind direction. The supporting data included multitemporal IKONOS-Quickbird images from Google Earth and aerial photographs. These data were collected from field-work investigation and laboratorywork. The spit geometry was compiled by Global Positioning System handheld tracking along the edge of spit and crosschecked by aerial photograph using pole. The ultimate interpretation and periodic models were built by data reconstruction based on the geometry of spit and spontaneous wind direction. Spit changed weekly due to monsoon transition in April to May 2014. The morphological changes could be noted as the spit starting to be cut off by the highrate flow of Opak River. The process continued until the net drift moving westward. Keywords: April, coast, May, Opak river mouth, spit

The Quality and Distribution of Andesite Rock for Construction Materials in Kokap and Temon District, Kulon Progo Regency, Yogyakarta–Indonesia

The construction projects that are currently being carried out in Kulon Progo Regency, Yogyakarta Special Province, Indonesia, started on 2018, are large-scale projects. The projects include the construction of airports, seaports, industrial estates, southern crossing lanes and the construction of Menoreh lanes. The large-scale projects require a very large supply of andesite rocks for material construction. In Kulon Progo Regency itself, there is a huge potential of andesite rock relate to two geological formations (Kebo Butak and Andesite Intrusion) exist in the region, which is found mostly in Kokap District and partly in Temon District. One parameter that determines the quality of andesite rock is their compressive strength. Due to weathering, not all of the andesite in both formation can be classified as good quality rocks. According to Indonesian Standard, theminimum compressive strength of natural stone for stakes and curbstone is 500 kg/cm2 , for lightweight building foundation is 800 kg/cm2 , for medium building foundations is 1000 kg/cm 2and for heavy building foundations is 1500 kg/cm 2 . Based on this background, this paper have objectives to know the quality of andesite rock exist in the research area and to determine the zonation of good quality andesite rock for building and road materials in the research area. Field observation were conducted to map the occurrence of andesite rock. Totally 68 rock samples were collected during field observation and tested by point load test method to know its compressive strength value. The distribution of good quality rock in the research area were determine based on spatial analysis procedure in geographical information system. Results show that andesite rocks found in research area have a compressive strength ranging from 167.12 kg/cm 2 to 2783.37 kg/cm 2 . From 53 samples taken from igneous rock intrusion, it showed that 7.55 % had low quality, 13.21 % had medium quality, 30.19 % had good quality and 49.06 % had very good quality. From the 16 samples taken from the Kebobutak Formation, it showed that 12.50 % had low quality, 18.75 % had good quality and 67.75 % had very good quality. The final map of rock quality zonation reveals 28.92 % of research area classify as low quality, 2.52 % medium quality, 37.68 % good quality and 30.88 % very good quality. It can be concluded that almost 70 % of andesite in the Kokap and Temon District can be used for the running large scale projects