Penerapan Penurunan Nilai Instrumen Keuangan Berdasarkan PSAK 50 dan 55 (Revisi 2006) dan Perubahan yang Harus Dilakukan Perusahaan

Convergence between US GAAP and IFRS certainly affect to accounting standard that occur now in Indonesia. Indonesia is harmonizing with IFRS and revising several standards so that it will comply with International Standard. One of the standard that being revised is PSAK 50 (Presentation and Disclosure of Financial Instrument) and PSAK 55 (Recognition and Measurement of Financial Instrument). Along with harmonization and applying fair value accounting, financial instrument need to be assessed to their market value if there is descent of the value, the financial instrument need to be impaired. With applying PSAK 50 and 55 (revision 2006), the impairment process should be supported by reliable, documented data, and need another data to prove that the value of financial instrument is descent. Company has to prepare themself to face the changes that happened, which is changes in information system, organization, technology and human resource. In addition, company should understand overall of PSAK 50 and PSAK 55, because there is a lot of detailed rules in this revision

POTENSI EKSTRAK METANOL BATANG SERNAI (WEDELIA BIFLORA) SEBAGAI ANALGESIK PADA MENCIT PUTIH (MUS MUSCULUS)

Penelitian ini bertujuan mengetahui potensi ekstrak metanol batang sernai (Wedeliabilflora) sebagai analgesik pada mencit (Mus musculus) dibandingkan dengan ibuprofen. Penelitian ini menggunakan rancangan split-plot dengan 5 perlakuan dan 5 ulangan. Perlakuan I (P0) sebagai kontrol negatif dengan pemberian akuades, perlakuan II (P1) sebagai kontrol postif dengan ibuprofen dan perlakuan III (P2), IV (P3), dan V (P4) diberi ekstrak metanol batang sernai masing-masing dosis 40 mg/kg bb, 50mg/kg bb, dan 60 mg/kg bb. Pengujian nyeri pada mencit menggunakan hot plate dan diamati pada menit ke 0, 30, 60, 90 dan 120. Data dianalisis dengan analisis varian (Anava) dan dilanjutkan dengan uji Duncan. Hasil penelitian menunjukkan bahwa efek analgesik P1, P2, P3 dan P4 berbeda nyata (P0,05) dengan P2 tetapi berbeda nyata (

ANALISIS PENGARUH CURRENT RATIO (CR), DEBT TO EQUITY RATIO (DER), RETURN ON ASSETS (ROA) TERHADAP PRICE TO BOOK VALUE (PBV), DENGAN DIVIDEND PAYOUT RATIO SEBAGAI VARIABEL INTERVENING (Studi Kasus pada Perusahaan Industri Manufaktur yang Terdaftar di BEI Periode 2011-2014)

Price to book value is one of the variables used by investors to make investment decisions. Judging from the information value of book value per year and also the ratio of the previous year in the independent variable so that investors can determine the pace of further investment. This study aimed to analyze the influence of Current Ratio, Debt to Equity Ratio, Return on Assets to Price to Book Value by using the Dividend Payout Ratio as an intervening variable in the manufacturing industry sector companies listed on the Stock Exchange 2011-2014 period. This study uses 24 manufacturing companies listed in Indonesia Stock Exchange (BEI) during the period 2011-2014 as the sample. Determination of the samples was done by purposive sampling method. The analysis technique used is regression analysis and path analysis. Furthermore, Sobel test is used to test the strength in the interest of the indirect effect of independent variables on the dependent variable by an intervening variable. The results showed that CR has negative effect and not significant on PBV, while DER has significant positive effect on PBV. ROA has significant positive effect on PBV and DPR has significant positive effect on the DER. Furthermore, Sobel test results show that DPR cannot mediate the effect of CR on PBV and also DPR cannot medi; ate the effect of DER on PBV while DPR can mediate the effect of ROA on PBV

PENGARUH FRAUD PENTAGON TERHADAP KECURANGAN LAPORAN KEUANGAN DENGAN KOMITE AUDIT SEBAGAI VARIABEL MODERASI

This study aims to examine and obtain empirical evidence regarding the Effect of Pentagon Fraud on Financial Statement Fraud with the Audit Committee as a Moderating Variable in manufacturing companies in the Basic Industry and Chemical sectors listed on the Indonesia Stock Exchange in 2018–2021. The research sample collection technique used a purposive sampling method, resulting in a sample of 21 companies with a total of 84 observations and using an associative quantitative approach. The data analysis technique used was multiple linear regression analysis, with data processing using Eviews 12. The results showed that the Ineffective Oversight as a Pentagon Fraud mechanism had an effect on Financial Statement Fraud. Financial Stability, Auditor Change, Board of Directors Change, Frequency of Appearance of CEO Images as a Pentagon Fraud mechanism has no effect on Financial Statement fraud. The Audit Committee cannot moderate Financial Stability, Oversight Ineffectiveness, Auditor Change, Directors Change, CEO Image Appearance as a Pentagon Fraud mechanism against Financial Statement Fraud

PROMOSI KESEHATAN DALAM MENJAGA LINGKUNGAN RUMAH PADA KEJADIAN MALARIA DENGAN RENCANA INTERVENSI PENYULUHAN PADA MASYARAKAT DIDUSUN IV DESA DAMAK MALIHO KEC.BANGUN PURBA KABUPATEN DELI SERDANG

Thepurposeofthiscounselingistoidentify,prioritizeproblems,andcompilealternativesolutionstohealthproblemsinthecommunity,onewaytoincreaseknowledgeabout4diseaseproblems,namelymalaria,diarrhea,ARI,hypertensionbyprovidinghealtheducationeducation.byusingthefishbonemethodandthedelbeqmethod,inordertoobtainthebiggestdiseaseproblemismalariaduetonothavingtrashbinsandlatrines.Sothathealtheducationcounselingiscarriedouttoreducemalariasufferersandimprovehealthstatu

Evaluasi Aset Fasilitas Pada Wanawisata Punceling Di Kabupaten Bandung

ABSTRACTPunceling Forest Tourism have an appeal that consisting of a hill keraton , the Pancuran Tujuh , Lumpat Waterfall , Pajajaran Waterfall, and Kebul waterfall. But, there is an indication matter found in wanawisata punceling namely the difficulty of tourists to find the entrance. This case study devoted to know the quality of assets facilities wanawisata punceling based on dimensions accommodation, access, attractiveness , and supporting facilities. Grand theory used to research is evaluation facilities natural tourism based on journal Alkahtani et al (2015), Alaeddinoglu and Can (2011), Ginting and Sasmita (2018), Panasiuk (2007), and Priskin (2001). The research was done by using the method descriptive with a qualitative approach and qualitative. Technique data collection was carried out by observation , interview , the questionnaire and documentation.Keywords: Assets facilities, Forest Tourism, Nature Tourism  ABSTRAKWanawisata Punceling memiliki daya tarik yang terdiri dari Bukit Keraton, Pancuran Tujuh, Curug Lumpat, Curug Pajajaran, dan Curug Kebul. Namun, terdapat indikasi masalah yang ditemukan di Wanawisata Punceling yakni sulitnya wisatawan untuk menemukan pintu masuk. Studi kasus ini ditujukan untuk mengetahui kualitas aset fasilitas Wanawisata Punceling berdasarkan dimensi akomodasi, akses, daya tarik, dan fasilitas pendukung. Grand theory yang digunakan pada penelitian ini yaitu evaluasi fasilitas wisata alam berdasarkan jurnal  Alkahtani et al (2015), Alaeddinoglu dan Can (2011), Ginting dan Sasmita  (2018), Panasiuk (2007), dan Priskin (2001). Penelitian dilakukan dengan menggunakan metode deskriptif dengan pendekatan kualitatif dan kualitatif. Teknik pengumpulan data dilakukan dengan observasi, wawancara, kuesioner dan  dokumentasi. Kata kunci: Aset Fasilitas, Wanawisata,  Wisata Ala

PENERAPAN PENURUNAN NILAI INSTRUMEN KEUANGAN BERDASARKAN PSAK 50 DAN 55 (REVISI 2006) DAN PERUBAHAN YANG HARUS DILAKUKAN PERUSAHAAN

Convergence between US GAAP and IFRS certainly affect to accounting standard that occur now in Indonesia.  Indonesia is harmonizing with  IFRS and  revising  several  standards  so that  it will comply with  International Standard. One of the standard that being revised is PSAK 50 (Presentation and Disclosure of Financial Instrument) and PSAK 55 (Recognition and Measurement of Financial Instrument). Along with harmonization and applying fair value accounting, financial instrument need  to be assessed  to their market  value if there  is descent of the value,  the financial  instrument need to be  impaired. With applying PSAK 50 and 55 (revision 2006), the impairment process should be supported by reliable, documented data, and need another data to prove that the value of financial instrument is descent. Company has to prepare themself to face the changes that happened, which is changes in information system, organization, technology and human resource.  In addition, company should understand overall of PSAK 50 and PSAK 55, because there is a lot of detailed rules in this revision

Pengaruh pestisida nabati ekstrak Gulma Ajeran (Bidens pilosa L.) dan kulit jeruk nipis (Citrus aurantiifolia) terhadap serangan Ulat Grayak (Spodoptera litura Fabricius) dan pertumbuhan tanaman selada (Lactuca sativa L. var Grand rapids)

Selada (Lactuca sativa L. var Grand rapids ) merupakan salah satu komoditi sayuran hortikultura yang banyak dikonsumsi masyarakat di Indonesia. Produktivitas tanaman sayuran termasuk selada sering terkendala oleh serangan hama ulat grayak (Spodoptera litura). Tanaman yang diserang ulat grayak akan mengalami kerusakan bahkan dapat menimbulkan gagal panen apabila serangannya tidak dikendalikan. Salah satu upaya yang dapat dilakukan untuk mengurangi dampak negatif pemakaian pestisida sintetik yaitu dengan memanfaatkan pestisida bahan alami seperti gulma ajeran dan kulit jeruk nipis. Gulma ajeran mempunyai kandungan senyawa yang dapat menyebabkan rusaknya parafin pada lapisan kutikula sehingga menimbulkan kematian. Kulit jeruk nipis mempunyai kandungan senyawa limonen masuk ke dalam tubuh larva melalui jaringan di bawah integument. Penelitian ini dilakukan pada bulan Juni sampai bulan Juli 2021, di Desa Jahiang, Kecamatan Salawu Kabupaten Tasikmalaya, Jawa Barat. Tujuan penelitian ini adalah untuk mengetahui konsentrasi paling berpengaruh dari ekstrak gulma ajeran dan ekstrak kulit jeruk nipis terhadap ulat grayak dan pertumbuhan tanaman selada. Menggunakan Rancangan Acak Kelompok (RAK) dengan 7 perlakuan dan 4 ulangan yaitu kontrol, ekstrak gulma ajeran 70%,80%,90% dan ekstrak kulit jeruk nipis 9%,19%,29%. Berdasarkan hasi penelitian menunjukkan pada pengapliaksian ekstrak gulma ajeran 90% dan kulit jeruk nipis 29% merupakan perlakuan yang efektif terhadap mortalitas dan intensitas serangan hama Spodoptera litura, tinggi tanaman dan berat kering brangkasan tanaman selada