Analisis Faktor-faktor yang Berpengaruh terhadap Audit Report Lag (Studi Empiris pada Perusahaan yang Terdaftar di Bursa Efek Indonesia Tahun 2013-2015)

The purpose of this research is to analyze the factors that affect audit report lag of financial reports to the companies listed on the Indonesia Stock Exchange. The examined factors of this research are board independence, audit committee, ownership consentration, size company, complexity of the company\u27s operation, auditor type and auditor opinion as the independent variable, while the audit report lag as the dependent variable.The populations in this study are all companies listed in the Indonesia Stock Exchange in the period 2013-2015. The sample consists of 1540 companies listed in the Indonesia Stock Exchange (IDX) and submitted financial reports to Bapepam in the period 2013-2015. The data that was used in this research was secondary data and selected by using purposive sampling method. Model analysis using multiple linear regression analysis. Using the F-test to determine the effect of simultaneous between company characteristics and capital structure. Using t-test to examine the partial correlation of each independent variable on audit report lag.Based on analytical results shows that variable audit committee, ownership concentration, size company and auditor opinion have significant influence toward audit report lag, while variable board independence, complexity of the company\u27s operation and auditor type doesn\u27t have significant influence toward audit report lag

Hubungan Tingkat Pendidikan dan Nilai Anak dengan Fertilitas Pasangan Perkawinan Usia Muda

The research aims to know the relation of education level with fertility, relation of children's value with fertility and relation of education's level,children's value and first age marriage with fertility.The method used in the research is survey method. The population in this research are 250 respondents with a total sample of 125 respondents, taken with the random sampling technique. Data collection techniques used were questioners, interviews and observation. To outher using SPSS.The approach of the research is quantitative research with survey method. Data analysis is using multiple correlation with 95% significance. The result of research shows that there is a relation of education's level, children's value and first age marriage with fertility F count (23,782) > F table (2,679), there is a relation of education's level, children's value and first age marriage with fertilty.Penelitian ini bertujuan untuk mengetahui hubungan tingkat pendidikan dengan jumlah anak lahir hidup, hubungan nilai anak dengan jumlah anak lahir hidup, hubungan usia kawin pertama dengan jumlah anak lahir hidup dan hubungan tingkat pendidikan, nilai anak dan usia kawin pertama dengan jumlah anak lahir hidup. Metode yang digunakan dalam penelitian ini adalah metode survei. Populasi berjumlah 250 pasangan perkawinan usia muda dengan jumlah sampel sebanyak 125 wanita pasangan perkawinan usia muda yang diambil dengan teknik random sampling jenis simple random sampling dengan metode undian. Teknik pengumpulan data yang digunakan adalah kuesioner, wawancara terstruktur dan observasi.Analisis data menggunakan korelasi ganda dengan signifikansi 95%. Hasil penelitian ini menunjukkan bahwa terdapat hubungan negatif tingkat pendidikan, nilai anak dan usia kawin pertama dengan jumlah anak lahir hidup diperoleh nilai F hitung (23,782) > Ftabel (2,679). Berdasarkan hasil penelitian dapat disimpulkan bahwa terdapat hubungan negatif tingkat pendidikan, nilai anak dan usia kawin pertama dengan jumlah anak lahir hidup

Pengembangan Bahan Ajar IPS untuk Meningkatkan Keterampilan Sosial di Kelas VII SMP

This study aims to produce products in the form of teaching materials on IPS lessons and know the effectiveness of the use of teaching materials IPS to improve students' social skills. The research method used is Research and Development Data analysis techniques using t test to test the effectiveness of the product. The result of the research shows 1) the assessment of teaching material experts, learning material experts, Indonesian linguists and learners of the products to be developed, after revision, the product is declared eligible to be used as well as assisting the IPS learning process. 2) The average of obeservices of social skills of students in experimental class using IPS development of higher learning materials than control class using conventional method, coefficient value t counted 6,820 and t table equal to 2,045. So that learning by using the development of teaching materials IPS effective to improve students' social skills.Penelitian ini bertujuan untuk menghasilkan produk berupa bahan ajar pada pelajaran IPS dan mengetahui efektivitas penggunaan bahan ajar IPS untuk meningkatkan keterampilan sosial siswa. Metode penelitian yang digunakan adalah Research and Development (R&D) Teknik analisis data menggunakan t test untuk menguji efektivitas produk. Hasil penelitian menunjukkan bahwa 1) penilaian ahli bahan ajar, ahli materi pembelajaran, ahli bahasa Indonesia dan peserta didik terhadap produk yang akan dikembangkan, setelah melalui revisi maka produk dinyatakan layak untuk digunakan serta membantu proses pembelajaran IPS. 2) Rata-rata obeservasi keterampilan sosial siswa pada kelas eksperimen yang menggunakan pengembangan bahan ajar IPS lebih tinggi dari pada kelas kontrol yang menggunakan metode konvensional, nilai koefisienal t hitung sebesar 6,820 dan t tabel sebesar 2,045. sehingga pembelajaran dengan menggunakan pengembangan bahan ajar IPS efektif untuk meningkatkan keterampilan sosial siswa

Peningkatan Hasil Belajar IPS Menggunakan Media Audio Visual Untuk Membentuk Karakter Belajar

This classroom action research aims to describe the character of the students, student is learning outcomes, and the relationship of the characters with learning outcomes. The method used is a classroom action research conducted by three cycles to improve student learning outcomes and form the character of students. The results in cycle 1, the character of the students reached 75.5% in the category of character, student learning outcomes reached 55.5% that is not in accordance with the criteria and class completeness of 8 new characters indicator reached 4 indicators and 4 indicators has not been achieved. In cycle 2 characters 68.05% of students achieved with character of category, student learning outcomes reached 72.2% that is not in accordance with the criteria and class completeness of 8 new characters indicator reached 6 indicators and 2 indicators has not been achieved in cycle 3, the character of the students achieve 84.7% to the category of character, student learning outcomes was 94.4%.Penelitian tindakan kelas ini bertujuan untuk mendeskripsikan karakter siswa, hasil belajar siswa, dan hubungan karakter dengan hasil belajar. Metode yang digunakan yaitu penelitian tindakan kelas yang dilaksanakan dengan 3 siklus untuk meningkatkan hasil belajar siswa dan membentuk karakter siswa. Hasil penelitian pada siklus 1, karakter siswa mencapai 75,5% dengan kategori berkarakter, hasil belajar siswa mencapai 55,5% sehingga belum sesuai dengan kriteria ketuntasan kelas dan dari 8 indikator karakter baru tercapai 4 indikator dan 4 indikator belum tercapai. Pada siklus 2 karakter siswa mencapai 68,05% dengan kategori berkarakter, hasil belajar siswa mencapai 72,2% sehingga belum sesuai dengan kriteria ketuntasan kelas dan dari 8 indikator karakter baru tercapai 6 indikator dan 2 indikator belum tercapai Pada siklus 3, karakter siswa mencapai 84,7% dengan kategori berkarakter, hasil belajar siswa mencapai 94,4%

Collembola Permukaan Tanah pada Lahan Sayuran Cruciferae Didesa Serang, Kabupaten Purbalingga

Collembola are one of the ecosystem components that are important in keeping the ecosystem stability. Beside its role as the decomposer, Collembola also takes part as the alternative foods for arthropod predators. This research was aimed to know the diversity and abundance of Collembola top soil on land area of Cruciferae in agrotourism and in the edge of the forest in Serang, Purbalingga, Central Java. The sampling was done using pitfall trap. The results showed that the abundance of Collembola on land area of Cruciferae in the edge of the forest is higher than on land area of Cruciferae in agrotourism, but the diversity of Collembola in agrotorism was not different from that of in the edge of the forest. Hypogastruridae was the family with the highest abundance on land area of Cruciferae in the edge of the forest, while Entomobryidae was the family with the highest abundance on land area of Cruciferae in agrotouris

Densification of Kapok Wood (Ceiba Pentandra L. Gaertn) and Its Radiation Curing of Surface Coatings Using Ultra-violet

Densification and surface coating of kapok wood (Ceiba pentandra L. Gaertn ) have been conducted by pressing and followed by radiation curing of surface coatings using Ultra Violet (UV) light. Pressing was performed to get thickness reduction level of 15, 30, 45, 60 and 75 %. Coating was conducted using unsaturated polyester resin after mixing with 2,2-dimethyl-2-hydroxy acetophenone photoinitiator at concentration level of 1, 2 and 3 %b.w and titanium dioxide pigment. Irradiation was carried out at conveyor speed of 1, 2 and 3 m/minute. Pressing of wood up to 75% thickness reduction resulted in increasing of density significantly and decreasing of thickness swelling. At variation of photoinitiator concentration and conveyor speed used, the coating had pendulum hardness of 23-37 seconds, color value (white) with L = 61-79 %, gloss (60o) = 16-56 %, adhesion met the ASTM standard and resistant to chemicals and solvents used except against 10 % sodium hydroxide solution

Effectiveness Analysis of the Utilization Liquid Smoke Distilled from Organic Materials as an Alternative for Fish Preservation

Liquid smoke is alternative preservation fish that does not cause pollution and does not damage the respiratory organs. Liquid smoke contains antibacterial and antioxidant so that it can preserve fish that have a fast rot character. This study aims to determine the characteristics and effectiveness of using liquid smoke as an alternative to preserving fish. The research method applied in preserving fish using liquid smoke is soaked; soaked and dried; and soaked and aerated. The variables in this study include the combination of bay leaves, lemongrass, and galangal; Pandan leaves; and tuna. The results showed that the characteristics of the liquid smoke of bay leaves, lemongrass and galangal and pandan leaves were almost the same clear color, the level of viscosity was like water, and the smell of smoke flavor each stung the distinctive aroma of organic matter. Based on data analysis, it was found that an effective way to use liquid smoke in replacing traditional fumigation was to soak it than dried in the sun. This is because soaking can increase antibacterial activity while drying can reduce water content in fish.©2019 JNSMR UIN Walisongo. All rights reserved

Effectiveness Analysis of the Utilization Liquid Smoke Distilled from Organic Materials as an Alternative for Fish Preservation

Liquid smoke is alternative preservation fish that does not cause pollution and does not damage the respiratory organs. Liquid smoke contains antibacterial and antioxidant so that it can preserve fish that have a fast rot character. This study aims to determine the characteristics and effectiveness of using liquid smoke as an alternative to preserving fish. The research method applied in preserving fish using liquid smoke is soaked; soaked and dried; and soaked and aerated. The variables in this study include the combination of bay leaves, lemongrass, and galangal; Pandan leaves; and tuna. The results showed that the characteristics of the liquid smoke of bay leaves, lemongrass and galangal and pandan leaves were almost the same clear color, the level of viscosity was like water, and the smell of smoke flavor each stung the distinctive aroma of organic matter. Based on data analysis, it was found that an effective way to use liquid smoke in replacing traditional fumigation was to soak it than dried in the sun. This is because soaking can increase antibacterial activity while drying can reduce water content in fish.©2019 JNSMR UIN Walisongo. All rights reserved

The Impact Analysis of Asean-Japan Comprehensive Economic Partnership (Ajcep) for Trade Flow and Economic Growth\u27s Convergence

Free Trade Area (FTA) between ASEAN and Japan, which is called ASEAN-Japan Comprehensive Economic Partnership (AJCEP), has been established since 2002 as goods and services flow gateway. AJCEP plays an important role to bring the development, economic security, and economic power. It can also boost the economic growth among member of ASEAN-Japan. The objectives of this research were to analyze the factors that can influence the ASEAN-Japan countries import with non-member, to analyze the occurrence of trade creation and trade diversion in trading sector among ASEAN-Japan countries with non-member, and to analyze the occurrence of economic growth\u27s convergence in ASEAN-Japan Comprehensive Economic Partnership (AJCEP) not only among ASEAN-Japan countries, but also with non-member trading partners. The Gravity Model was used to analyze import factors and observing the occurrence of trade creation or trade diversion. The GMM model was used to observe the convergence of economic growth. The research are used Panel data methods with periods 2000 until 2013 in 13 countries.The research found that the coefficient values in trade creation and trade diversion dummy were 0.92 and 31.41. The positive value in trade creation and trade diversion indicated the occurrence of trade creation in the import flow among ASEAN-Japan countries and non-member trading partners, as well as finding the convergence of economic growth among ASEAN-Japan countries. The convergence level was of 0.0153417 can be interpreted that the velocity to reach steady state condition was 2.00 percent per year with the assumption of ceteris paribus. The duration to reach convergence condition or half life of convergence was about 34 years. The research found the trade creation from AJCEP agreement and the occurrence of economic growth\u27s convergence. Based on the result, Indonesian government would likely to make relationships among countries member and non-member to invest in real sector that will boost economic growth in Indonesia