Analisis Risk, Earnings dan Capital terhadap Nilai Perusahaan pada Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia Tahun 2010-2014

Penelitian ini bertujuan untuk mengkaji dan memperoleh bukti emperis kesehatan bank (NPL, LDR, LAR, ROA, NIM dan CAR) yang mempengaruhi Price Book Value pada Perusahaan perbankan yang terdaftar di Bursa Efek Indonesia. Populasi penelitian adalah Perusahaan perbankan yang terdaftar di Bursa Efek Indonesia tahun 2010 – 2014. Teknik pengambilan sampel adalah purposive sampling. Metode analisis data menggunakan regresi linear berganda. Hasil analisis dengan menggunakan regresi linear berganda diperoleh hasil adalah hasil analisis menunjukkan nilai Fhitung sebesar 13,639 dengan nilai signifikan sebesar 0,000 lebih kecil dari 0,05. Maka variabel NPL, LDR, LAR, ROA, NIM dan CAR secara simultan berpengaruh positif dan signifikan terhadap nilai Perusahaan. Hasil pengujian secara parsial menunjukkan bahwa Non Performing Loan (NPL) dan Loan to Deposit Ratio (LDR) berpengaruh negatif dan tidak signifikan terhadap Price Book Value (PBV). Variabel Loan to Asset Ratio (LAR) dan Capital Adequency Ratio (CAR) berpengaruh negatif dan signifikan terhadap Price Book Value (PBV). Sedangkan variabel Return on Asset (ROA) dan Net Income Marjin (NIM) berpengaruh positif dan signifikan terhadap Price Book Value (PBV). Temuan penelitian menunjukkan bahwa informasi ROA dan NIM memberikan sinyal yang positif dan goog news bagi pemilik dan seorang investor sehingga akan memberikan kemakmuran kepada pemilik dalam bentuk peningkatan nilai Perusahaan

Kepemimpinan Transformasional Kepala SMP

This research is aimed to describe the implementation of transformational leadership in Junior High School 4 of South Bengkulu. Especially, this research describes: (1) personnels' comprehension and meaning on transformational leadership; (2) visions of principal's transformational leadership; (3) implementation of aspects of transformational leadership; and (4) obstacles faced in the implementation of aspects of transformational leadership.The design/method of this research is descriptively qualitative. The subject are personels of Secondary/Junior High School 4 of South Bengkulu. The techniques of collecting the data in this research were used interviews, observations, and study of documents. The data was analyzed by elaborating data, displaying data, and making conclution. The results show that (1) personnels' comprehension and meaning on transformational leadership is good and important; (2) visions of school principal are good and qualified; (3) the implementation of transformational leadership covers all four aspects (and all four aspects of transformational leadership were implemented in all six school administration aspects, namely budget, facilities, curriculum, students, personnels, and public relation; and (4) the obstacles faced in the implementation are non-technical and technical ones

Analisa Perlakuan Akuntansi Pembiayaan Take Over Berdasarkan Prinsip Qardh Wal Murabahah pada PT. Bank Syariah Mandiri (BSM) Cabang Bukittinggi

Salah satu produk jasa yang ditawarkan oleh Bank Syariah Mandiri Cabang Bukittinggi adalah pembiayaan take over berdasarkan prinsip qardh wal murabahah. Pembiayaan take over berdasarkan prinsip qardh wal murabahah merupakan pengalihan hutang dari bank konvensional ke bank syariah dimana dalam pembiayaan tersebut menggunakan konsep qardh juga dengan konsep murabahah. Dalam penelitian ini, jenis data yang digunakan adalah data kualitatif dan penulis mengumpulkan data melalui wawancara dan dokumentasi serta studi pustaka dan dalam menganalisis data, penulis menggunakan metode deskriptif. Hasil penelitian mendapati bahwa aplikasi akuntansi pembiayaan take over menggunakan dua akad sekaligus yaitu akad qardh dan akad murabahah. pembiayaan take over berdasarkan prinsip qardh wal murabahah yang ada pada PT. Bank Syariah mandiri Cabang Bukittinggi secara keseluruhan belum sesuai dengan syariah dan PSAK. Meskipun ada sebagian yang sudah sesuai baik itu jika ditinjau berdasarkan PSAK maupun syariah. Namun dikatakan tidak sesuai karena pembiayaan take over sebaiknya dilakukan dengan menggunakan satu akad saja baik itu menggunakan akad tabarru\u27 yaitu akad qardh ataupun akad tijarah yaitu menggunakan akad murabahah, agar lebih jelas tujuan dari transaksi take over tersebut, apakah untuk tolong menolong atau bersifat komersial

Comment on Lent et al. All-Cause and Specific-Cause Mortality Risk After Roux-en-Y Gastric Bypass in Patients With and Without Diabetes. Diabetes Care 2017;40:1379–1385

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Aplikasi Peternakan Kelinci Berbasis Web

Rabbit data processing by rabbit farms today still use manual records of books and papers. This poses a problem with the loss of or damage to records. In addition, rabbit breeding farm can be introduced to the world of the Internet so it can be better known. Rabbit farm also requires a rabbit diseases dictionary on the web so every visitor can find the disease and how to cure the diseased rabbits. It also requires rabbit farm news or announcementsfor web visitors to always know the latest news. To know each rabbit will used barcode reader (code-39) and each rabbit has a unique barcode as its identity. Track record of rabbit uses rabbit card

Clinical and parasitological response to oral chloroquine and primaquine in uncomplicated human Plasmodium knowlesi infections

Background: Plasmodium knowlesi is a cause of symptomatic and potentially fatal infections in humans. There are no studies assessing the detailed parasitological response to treatment of knowlesi malaria infections in man and whether antimalarial resistance occurs. Methods: A prospective observational study of oral chloroquine and primaquine therapy was conducted in consecutive patients admitted to Kapit Hospital, Sarawak, Malaysian Borneo with PCR-confirmed single P. knowlesi infections. These patients were given oral chloroquine for three days, and at 24 hours oral primaquine was administered for two consecutive days, primarily as a gametocidal agent. Clinical and parasitological responses were recorded at 6-hourly intervals during the first 24 hours, daily until discharge and then weekly to day 28. Vivax malaria patients were studied as a comparator group. Results: Of 96 knowlesi malaria patients who met the study criteria, 73 were recruited to an assessment of the acute response to treatment and 60 completed follow-up over 28 days. On admission, the mean parasite stage distributions were 49.5%, 41.5%, 4.0% and 5.6% for early trophozoites, late trophozoites, schizonts and gametocytes respectively. The median fever clearance time was 26.5 [inter-quartile range 16-34] hours. The mean times to 50% (PCT50) and 90% (PCT90) parasite clearance were 3.1 (95% confidence intervals [CI] 2.8-3.4) hours and 10.3 (9.4-11.4) hours. These were more rapid than in a group of 23 patients with vivax malaria 6.3 (5.3-7.8) hours and 20.9 (17.6-25.9) hours; P = 0.02). It was difficult to assess the effect of primaquine on P. knowlesi parasites, due to the rapid anti-malarial properties of chloroquine and since primaquine was administered 24 hours after chloroquine. No P. knowlesi recrudescences or re-infections were detected by PCR. Conclusions: Chloroquine plus primaqine is an inexpensive and highly effective treatment for uncomplicated knowlesi malaria infections in humans and there is no evidence of drug resistance. Further studies using alternative anti-malarial drugs, including artemisinin derivatives, would be desirable to define optimal management strategies for P. knowlesi.Publisher PDFPeer reviewe

Sensitivity of Acehnese Varieties of Rice (Oryza Sativa L.) to High Temperature Stress During Flowering Stage

. Rice is very sensitive to high temperature stress at the flowering stage. The rice plants were exposed to high temperature condition under green house. Some varieties show tolerance to heat stress, and the others are sensitive. Nine local Acehness varieties: Si Puteh, Itam Tangke Lango, Ramos Tihion Tamping, Sireundeun Semantok, Bo Santeut Seumantok, Pade Cut Krusek, Sipirok, Sigeudop and Cantek Lembayung were observed for high temperature stress during flowering stage. The objective of this research are: to identify the effect of heat stress on reproductive stage of local Acehnese, Indonesian rice; and to find the varieties that sensitive and hopefully have the gene of “temperature genic male sterility” (TGMS) that can be used as restorer varieties for production of hybrid rice. Heat stress significantly decreased pollen viability, plant architecture, and yield components. The pollen viability was observed by stainability and germination rate of the pollen. Based on pollen germination ability showed that one variety of rice, Sigeudop, showed tolerance to high temperature stress. Whereas the sensitive variety was Bo Santeut Seumantok, the local Indonesian rice that is potential to have TGMS gene. Pollen stainability showed that all varieties of pollen involved stainability from plants cultivation at high temperature, and all the varieties had the high rate of pollen stainability. We also found that pollen germination rate showed three varieties of rice cultivated in high temperature involved high resistance of the pollens

Peningkatan Hasil Belajar Siswa pada Pembelajaran IPA Menggunakan Metode Eksperimen di Sekolah Dasar

The main objective of this research is to improve student learning outcomes in the Natural Sciences learning using the experimental method in class V Elementary School 10 Tuba Pasak. The method used is descriptive method. There is an increased ability of teachers to plan learning in cycle 1 is 2.81 to 3.6 in the second cycle, the difference increased from cycle 1 to cycle II of 0.79. Improving the ability of teachers in implementing the learning in cycle 1 is 2.37 to 3.44 in the second cycle, the difference increased from cycle 1 to cycle II of 1.07. Improving student learning outcomes in cycle 1 is 57.89 % to 84.21 % in the second cycle, the difference increased from cycle 1 to cycle II of 26.32 %. Thus the score of student learning outcomes from cycle 1 to cycle II considered complete