PERSISTENCE AND VALUE RELEVANCE OF COMPONENTS OF RECLASSIFICATION ADJUSTMENT IN OTHER COMPREHENSIVE INCOME

Abstract. IFRS convergence financial accounting standards require companies in Indonesia to present a comprehensive income statement that includes the presentation of net income, other comprehensive income, and total comprehensive income. And also in 2014, financial accounting standards require reporting of other comprehensive income by including two components, namely: those that will not be reclassified and will be further reclassified to net income. This raises several questions whether reclassification adjustments can increase the usefulness of net income information as an indicator of overall performance. This study aims to investigate two earnings qualities, namely the persistence and value relevance on net income, total comprehensive income and net income without reclassification adjustment components. The research sample is a non-financial company listed in the Indonesia Stock Exchange consisting of 431 companies selected as samples with a period of data collection from 2011 to 2018. There are four hypotheses tested using regression techniques. The results showed several findings, namely net income is more persistent than total comprehensive income; net income is more persistent than net income without reclassification adjustment component; the relevance of net income value is higher than total comprehensive income by using price model and value relevance of net income higher than net income without reclassification adjustments using price model. The results of research on earnings quality in net income, total comprehensive income and net income without reclassification adjustments benefit various parties, such as investors, financial analysts and creditors, prioritizing earnings quality.Keywords: other comprehensive income; total comprehensive income; persistence; value relevance

CLASSROOM-BASED ASSESSMENT LITERACY OF ENGLISH SECONDARY SCHOOL TEACHERS IN INDONESIAN CONTEXT

Assessing student performance is an essential part of teachers’ jobs. Therefore, it is assumed that teachers are familiar with various types of assessments, especially classroom-based assessments. However, previous studies found that the majority of teachers did not have adequate knowledge and skills in assessment. Others, in a similar vein, the teachers tended to practice classroom-based assessment from a summative perspective. In responding to this situation, investigating teachers' assessment literacy levels and how they practice classroom-based assessment is necessary to conduct. This study aims to investigate English secondary school teachers’ assessment literacy levels and understand how they practice classroom-based assessment. Using a mixed-method design, this study involved 105 teachers from senior high schools in Riau Province. Five teachers were chosen purposively to be involved in interviews and five teacher documents were collected to be analyzed. A Scale of Teacher Assessment Practices (STAP) by Howell (2013) was adapted to collect quantitative data which was then analyzed using descriptive statistics. Interviews and document analysis were conducted for more information in detail as qualitative data collection. The findings of this study revealed that teachers in this study were reported to have procedural and conceptual literacy levels (M = 76.08) in which the teachers understand the concepts of the classroom-based assessment and applied that knowledge in practice, but with a need to enhance knowledge and practice in identifying clear learning targets and involving students in the assessment process. Further, the teachers were found not to carry out one of the assessment functions, namely Assessment as Learning (AaL). The results of this current study suggest English teachers write specific, concrete, and achievable learning targets in student-friendly language to make them easier to understand what they will learn and can do at the end of the lesson and hence assess themselves on what they are in a learning and what they have learned

The Correlation Between Eating Utensils and Place of Sales in the Contamination of Escherichia Coli in Food Sold at Campus Food Stalls

Up to now, in general, the safety of food that is sold at any canteens in the campuses, the eating utensils are handled and the food stalls are managed are still uncertain. This research was aimed to understand the correlation between the eating utensils handling and the contamination of Escherichia coli (E. coli) in the food sold by the food vendors in the campus. The cross-sectional design research applied on the food stalls in the university campus in Depok with a total number of 173 consumers as respondents. The variables observed as independent variables were the sanitation of the eating utensils and the sanitation of the dining place. The examination method of the Most Probable Number (MPN) for E. coli was conducted to assess the food’s hygiene. The data analyzed using the chi-square test and followed by the logistic regression. The result showed that more than half of the food samples (59.54%) were contaminated by E. coli. The storage place of the eating utensils was most significantly correlated with the E. coli contamination of the served food with an OR=0.45 (0.21-0.87). Therefore, it is necessary to promote the awareness of this risk and reinforce supervision by the Health Authorities and by the management of the place of sales to provide guidance to the food vendors and to the consumers as well. Further research is recommended to observe the E. coli contamination through clean water, eating utensils, the hands of the consumers and the napkins used to wipe dry the eating utensils

Analisis Implementasi Regulasi Reklamasi Pertambangan Batubara Berdasarkanpermen Esdm No. 07 Tahun 2014 Dikabupaten Batang Hari Provinsi Jambi

Tujuan penelitian ini adalah mengkaji dan membandingkan implementasi regulasi Permen ESDM No. 07 Tahun 2014pada kegiatan pertambangan batubara yang telah diterapkan pada 3 (tiga) pemegang IUP OP di Kabupaten Batanghari Provinsi Jambi.Penelitian ini dilakukan di 3 (tiga) Perusahaan pemegang Izin Usaha Pertambangan Operasi Produksi (IUP OP) Batubara di Kabupaten Batang Hari. Penelitian ini dilaksanakan dari tanggal 10 Januari 2017 sampai dengan 30 Juni 2017.Dari hasil penelitian dapat disimpulkan Implementasi regulasi Permen ESDM No. 07 Tahun 2014 pada kegiatan pertambangan batubara di Kabupaten Batang Hari Provinsi Jambi masih jauh dari sempurna. Hal ini disebabkan karena,tingkat kesadaran pemegang izin usaha pertambangan batubara akan pentingnya reklamasi masih rendah, pengawasan kegiatan reklamasi dari pemerintah daerah masih kurang, dan sanksi terhadap pemegang IUP yang tidak melaksanakan reklamasi masih sangat rendah Selanjutnya, implementasi Permen ESDM No. 07 tahun 2014 pada ketiga sampel pemegang IUP, PT. Bangun Energy Indonesia, PT. Nan Riang dan PT. Sursarita Sukses Sejahtera dapat dilihat bahwa PT. Nan Riang merupakan pemegang IUP dengan tingkat keberhasilan reklamasi paling tinggi dengan keberhasilan 60,59% sedangkan PT. Bangun Energy Indonesia memiliki tingkat keberhasilan 52,98% dan PT. Sursarita Sukses Sejahtera dengan tingkat keberhasilan 9,6%

TEACHER ASSESSMENT LITERACY: INDONESIAN EFL SECONDARY TEACHERS' SELF-PERCEIVED ON CLASSROOM-BASED ASSESSMENT PRACTICE

Assessing students' performance is an essential part of a teacher's job. Hence, they are believed to be familiar with various kinds of assessments, especially classroom-based assessments (henceforth CBA). Language teaching and assessment are two interrelated that affect each other to a great extent. Undoubtedly, language assessment becomes a more complicated activity in the field of language teaching. The major objective of this study was to describe how EFL secondary teachers’ self-perceived on the basic principles of assessment and their own practice in CBA. This study was conducted in the form of a descriptive survey research. Shim's (2009) survey instrument was adapted to collect data and gathered using an online survey. 48 respondents willingly fulfilled the online survey containing 80 statements concerning classroom assessment procedures. The data obtained were analyzed using descriptive statistics. The findings of the current study revealed that teachers seemed to practice assessment for learning (henceforth AfL), in which most teachers conducted assessments to support students’ learning and used the results as feedback to improve and revise their teaching. The teachers in this study appeared to be literate and excellent in understanding the concept and using it in practice. However, a question remains as to whether their classroom practice was excellent. Since most studies have largely reported results on teacher's assessment literacy (henceforth TAL), future programs and research should be directed toward classroom-based research on how the CBAL can improve students' learning and improve the quality of teacher instructions. The implications of the result are expected to provide a clear understanding and theoretical foundations of CBAL.

Knowledge, Attitudes, and Behaviors of Students at Islamic Boarding School X toward COVID-19 Incidence in 2022

The spread of COVID-19 can occur in various settings but most notably in gathering places. Health protocols to avoid the spread of COVID-19 may be influenced by the knowledge and attitude of individuals. This study examined the relationship between knowledge, attitudes, and behaviors of students at the Islamic Boarding School X in Serang City, Banten Province, Indonesia, with the COVID-19 incidence. A quantitative approach with a cross-sectional study design was used. The study population consisted of 994 students, from which (via the Slovin’s formula) a minimum sample size of 285 students was obtained. Data collection was carried out using an online validated questionnaire. The data collected related to age, sex, education level, knowledge level, attitude, behavior, and the COVID-19 incidence as experienced by the respondents. The results showed that most students had low-level knowledge (71.9%), negative attitudes (51.3%), and poor behaviors (53.2%) regarding the COVID-19. Most of the students were infected by the COVID-19 (88%). Statistically, knowledge, attitude, and behavior had no significant relationship with the COVID-19 incidence (p-value>0.05). This study concludes that knowledge, attitude, and behavior are not related to the COVID-19 incidence

ANALISIS KEPUTUSAN INVESTASI, PENDANAAN, DAN PENGELOLAAN AKTIVA TERHADAP KINERJA KEUANGAN PADA PERUSAHAAN SUB SEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI)

Penelitian ini bertujuan untuk memperoleh bukti empiris tentang pengaruhkeputusan investasi, pendanaan, dan pengelolaan aktiva terhadap kinerja keuangan. Variabel independen yang digunakan adalah keputusan investasi, pendanaan, dan pengelolaan aktiva. Variabel dependen yang digunakan adalah kinerja keuangan.Populasi dalam penelitian adalah perusahaan sub sektor makanan danminuman yang terdaftar di Bursa Efek Indonesia (BEI) pada periode 2013-2017. Sampel yang dikumpulkan menggunakan metode purposive sampling. Total 45 perusahaan ditentukan sebagai sampel. Metode analisis penelitian ini menggunakan regresi linier berganda.Hasil penelitian ini menunjukkan bahwa keputusan investasi, pendanaandan kinerja keuangan tidak berpengaruh signifikan terhadap kinerja keuangan. Sementara itu, pengelolaan aktiva berpengaruh signifikan terhadap kinerja keuangan. Hasil koefisien determinasi menunjukkan sebesar 9,7%. Hasil tersebut menandakan kemampuan variabel independen dalam menjelaskan variabel dependen sementara 90,3 % dijelaskan oleh variabel lain

Pengaruh rotasi auditor, tenure auditor partner dan ukuran kantor akuntan publik terhadap kualitas audit (Pada Perusahaan Perbankan Yang Terdaftar Di Bursa Efek Indonesia Periode 2018-2020)

Tujuan penelitian ini buat mengetahui efek Pengaruh Rotasi Auditor, Tenure Auditor Partner & Ukuran Kantor Akuntan Publik Terhadap kualitas Audit Pada Perusahaan Perbankan yang terdaftar pada Bursa Efek Indonesia Tahun 2018 sampai 2020. Sampel yang diperoleh selama 4 tahun penelitian sebesar 28, sebagai akibatnya diperoleh 84 data observasi. Teknik pengambilan sampel yang dipakai menurut purpose sampling dan metode analisis data yaitu analisis regresi logistik. Hasil penelitian ini memberitahukan bahwa secara parsial variabel rotasi auditor nir berpengaruh terhadap kualitas audit, tenure auditor partner nir berpengaruh terhadap kualitas audit & berukuran tempat kerja akuntan publik berpengaruh terhadap bobot audi

LESSON LEARN MOTHERS SOCIAL SUPPORT DECREASE ADOLESCENTS ANXIETY TO CONFRONT MENSTRUATION

Introduction: Anxiety is an unpleasant feeling or sense of uncertainty felt by someone. Adolescents who experience anxiety can be caused by menstruation, especially at the early menarche age of 1-3. Untreated Anxiety can interfere aldolescent’s study. This study aim to investigate the relationship between mother’s social support with adolescent’s anxiety in confronting menstruation. Method: this study was a descriptive analytical with cross sectional approach. The population was student in 6th grade in SDN Panjang Jiwo 1 Surabaya. The 26 sample respondents were chosen by purposive sampling technique. The independent variable in this study was mother’s social support. The dependent variable was adolescent’s anxiety. The data was collected using questionnare and analyzed using Spearmen rho test with a degree of significance p ≤ 0,05. Result: Most adolecent students experiencing mild anxiety(65,3%), though there were experiencing moderate anxiety (34,7%). The correlation between perceived susceptibility p = 0,034 with significant r = -0,418. Discussion: Mother’s social support was strong enough towards adolescent’s anxiety in confronting menstruation. Further research was suggested to invole mother as a respondent to decrease adolescent’s anxiety to comfront menstruation. Keywords: mother’s social support, adolescent’s anxiety, menstruatio