Pengaruh Likuiditas, Profitabilitas, Solvabilitas, dan Ukuran Perusahaan terhadap Audit Delay pada Perusahaan Jasa Sub Sektor Transportasi yang Terdaftar di Bursa Efek Indonesia Periode 2014-2018

Hasil penelitian ini menunjukan bahwa: (1) Likuiditas tidak berdampak signifikan terhadap audit delay. Koefisien regresi variabel Likuiditas (X1) sebesar 0,0566 yang bertanda positif. Nilai tstatistik sebesar 1,5551 < ttabel sebesar 2,0040 dan nilai sig 0,1256 > 0,05 artinya Ha ditolak dan H0 diterima. (2) Profitabilitas tidak berdampak signifikan terhadap audit delay. Koefesien regresi variabel profitabilitas (X2) sebesar 0,0258 yang bertanda positif. Nilai tstatistik sebesar 1,3016 < ttabel 2,0040 dan nilai sig 0,1985 > 0,05 artinya Ha ditolak dan H0 diterima. (3) Solvabilitas berdampak signifikan terhadap audit delay. Koefesien regresi variabel solvabilitas (X3) sebesar 0,1394 yang bertandaa positif. Nilai tstatistik 2,2764 < ttabel 2,0040 dan nilai sig 0,0267 < 0,05 artinya Ha diterima dan H0 ditolak. (4) Ukuran Perusahaan tidak berdampak signifikan terhadap audit delay. Koefesien regresi variabel ukuran perusahaan (X4) 0,0084 yang bertanda positif. Nilai tstatistik 1,12208 < ttabel 2,0040 dan nilai sig 0,2667 > 0,05 artinya Ha ditolak dan H0 diterima. (5) Likuiditas, Profitabilitas, Solvabilitas, Ukuran Perusahaan secara simultan berdampak signifikan terhadap audit delay pada perusahaan Jasa yang terdaftar di Bursa Efek Indonesia tahun 2014-2018. Berdasarkan yang diperoleh adalah nilai Fstatistik sebesar 2,7417 dan Ftabel 2,54. Dengan demikian hasil yang diperoleh Fstatistik2,7417 > Ftabel 2,54 dan nilai sig 0,0337 < 0,05 maka keputusannya Ha diterima dan H0 ditolak

Primary Breathing Survey Emergency with Oxygen Need Optimization and Nurse Caring on Covid-19 Patients in IGD UKI RSU Jakarta: Case Study

Emergency in Covid-19 is a respiratory tract infection caused by a new type of coronavirus (SARS-CoV-2) so that it can cause a decrease in oxygen levels in patients with saturation 95%, reduce shortness of breath, regular breathing rhythm with a frequency of 20x/minute, symmetrical chest movements, and no chest muscle retraction Methods: The method of case study results uses a descriptive approach with a process approach. nursing care, independent action by monitoring the frequency of breath and oxygen saturation as well as giving the semi-fowler position, collaborative action by giving high concentration oxygen Non-Rebreathing Mask 10 liters/minute. Results:  The patient's shortness of breath has been reduced with oxygen saturation increasing 99%, chest movement is symmetrical, irregular breathing rhythm 24x/minute is still partially resolved and the patient does not appear restless after being given high concentrations of oxygen. Conclusion: It takes speed and attitude caring towards patients to overcome anxiety and empathy, especially being a good listener by always providing support so that patients are always motivated to recover and providing independent action and the right collaboration of health workers so that the handling of Covid-19 can be resolved 

PERUBAHAN PARAMETER SIFAT FISIKA TANAH DAN PRODUKSI RUMPUT GAJAH (PENNISETUM PURPUREUM L.)AKIBAT KEMIRINGAN LERENG DAN BAHAN ORGANIK

Banda Ace

Implementasi SPMI pada Standar Proses di SMP Negeri 1 Randudongkal Kabupaten Pemalang

Sistem Penjaminan Mutu Internal yang selanjutnya disingkat SPMI adalah sistem penjaminan mutu yang berjalan di dalam satuan pendidikan dan dijalankan oleh semua komponen satuan pendidikan. Lembaga pendidikan wajib melakukan penjaminan mutu pendidikan untuk dapat memenuhi atau bahkan melampaui Standar Nasional Pendidikan (SNP). Standar proses merupakan salah satu standar SNP yang memiliki peran sangat strategis dalam menjamin mutu pendidikan. Tujuan penelitian ini adalah untuk mendeskripsikan siklus SPMI pada standar proses di SMP Negeri 1 Randudongkal. Penelitian ini menggunakan pendekatan kualitatif. Teknik pengumpulan data yang digunakan yaitu wawancara, observasi, dokumentasi. Hasil penelitian ini menunjukkan bahwa implementasi SPMI pada standar proses di SMP Negeri 1 Randudongkal sudah sesuai dengan siklus SPMI yaitu pemetaan mutu, penyusunan rencana pemenuhan mutu, pelaksanaan pemenuhan mutu, evaluasi/audit mutu, penyusunan strategi peningkatan mutu (penetapan standar mutu baru). Hasil implementasi SPMI pada standar proses berdampak pada pelaksanaan standar proses yang berkualitas yaitu dimulai dari perencanaan, pelaksanaan, penilaian dan pengawasan pembelajaran

COVID-19 pandemic through the lens of person-situation interaction

This paper aims to describe how emotions, risk perceptions, and social norms shape their protective behavior under uncertainty time of the COVID-19 pandemic. Protective behavior means all individual efforts to comply with the pandemic measures: staying at home, hand washing, physical distancing, and wearing masks. Borrowing insight from the person-situation theory by Kurt Lewin, I try to entangle the interaction between personal and situational factors lingered within the pandemic environment that leads to our particular behavioral response. Following this, I discussed how people can comply with the measures and policies being enacted

Pelatihan Komunikasi sebagai Intervensi Pengembangan Organisasi di PT X

The increase in Cost of Goods Manufactured (COGM), which means an increase in production costs, certainly has an impact on the organization, including PT. X. PT. X is a private fertilizer manufacturing company with mission is to become a growing company  whose produce fertilizer at competitive prices. The increase in production costs experienced by PT. X made PT. X had to increase the selling price which caused declined sales so that the company's profit was below the specified target. After collecting data through questionnaires, interviews, observations and secondary data reviews at group level targeting Production Departement employee, namely the components of goal clarity, task structure, group composition, team function, and group norms (Cummings and Worley, 2008) it was found that the operators did not understand the target and there is no feedback on performance, so it is less focused in carrying out their work. In an order to overcome the source of the problem, communication training is carried out which aims to equalize understanding of the performance expected by the company and understand the needs or obstacles experienced by employees as mentioned by Agarwal and Garg (2012), that communication is a process of exchanging information, thoughts and feelings between individuals in a group, or in other words communication plays a fundamental role in aligning individual goals (employees) with the organization.Kenaikan Harga Pokok Produksi (HPP) yang berarti naiknya biaya produksi, tentu memberikan dampak bagi perusahaan, tidak terkecuali PT. X. PT. X merupakan perusahaan produsen pupuk swasta yang memiliki misi menjadi perusahaan yang terus bertumbuh. Salah satu strategi yang dijalankan oleh PT. X adalah memproduksi pupuk yang memiliki harga bersaing. Kenaikan biaya produksi yang dialami oleh PT. X menjadikan PT. X harus menaikkan harga jual pupuknya yang menyebabkan penjualan menurun sehingga laba perusahaan berada di bawah target yang ditentukan. Setelah dilakukan penggalian data melalui kuesioner, wawancara, observasi dan review data sekunder pada level kelompok yang menyasar pada karyawan di Departemen Produksi yaitu komponen goal clarity, task structure, group composition, team functioning, dan group norms (Cummings dan Worley, 2008) ditemukan bahwa para operator kurang memahami target dari pekerjaan dan tidak ada umpan balik terhadap kinerja, sehingga kurang terarah dalam melaksanakan pekerjaannya. Dalam upaya untuk mengatasi sumber permasalahan maka dilakukanlah pelatihan komunikasi yang bertujuan untuk menyamakan pemahaman mengenai kinerja yang diharapkan oleh perusahaan dan memahami kebutuhan ataupun hambatan yang dialami oleh operator seperti yang dijelaskan oleh Agarwal dan Garg (2012) bahwasanya komunikasi merupakan proses pertukaran informasi, pikiran dan perasaan antar individu di dalam kelompok, atau dengan kata lain komunikasi memegang peranan mendasar dalam menyelaraskan antara tujuan individu (karyawan) dengan organisasi

Bentuk Perlakuan Patron Terhadap Klien Dalam Perdagangan Kayu Manis Di Pasar Nagari Kabupaten Tanah Datar

The purpose of this study was to determine and analyze any form of treatment patron of the client in the cinnamon trade in Nagari Pasar Tanah Datar. The research is a qualitative research, the naturalistic or natural, it is done on a particular natural background, and has a particular case. The results of the research are: 1). Rooted historically to trading activity in the village market, especially with the Client Patron export commodities traders. 2). Having a wide network klientisasi in control of the business, has the ability to build reciprocity to strengthen social insurance with business partners. 3). Patron business network and market traders in villages Clients who trade export crops can be used as a base to develop the agricultural product processing industry whose market is wide open in the ASEAN and China. 4). The creation of a network of business groups klientisasi to village markets can be a forerunner to form a business network Minangkabau to compete with China\u27s business network, in exploiting investment opportunities provided by the government of West Sumatra. 5). With the capability of reciprocity and social insurance held so far, can create business linkages (business leakage) with groups of businesses along the corridor of Sumatra

The Influence of Problem-Based Learning-Flipped Classroom (PBL-FC) on Mathematical Argumentation Skills

This study examines the influence of the Problem-Based Learning-Flipped Classroom (PBL-FC) model combined with learning independence on students' mathematical argumentation skills. Utilizing a quasi-experimental design, the research involved 42 fourth-semester students from IAIN Kerinci, randomly selected from 66 students. The study employed tests and questionnaires to assess the students' argumentation skills and learning independence. Results indicated that the PBL-FC model significantly improved the students' argumentation skills, with an average score of 70.2 compared to 62 in the control group. Statistical tests of the between-subject effect yielded a significance of 0.003 (sig < 0.05), confirming a notable difference in argumentation skills. Furthermore, a significant interaction effect was observed between learning independence and mathematical argumentation skills. Thus, integrating the PBL-FC model with learning independence effectively enhances students' argumentation skills. Future research should investigate applying the PBL-FC model to other subjects to evaluate its effectiveness broadly

Exploring the experiences of female students' educational transition from secondary to tertiary education. A study in a university in Papua New Guinea

Educational transitions take place when children move from home to start early childhood education and from primary school to secondary school then to universities and other tertiary institutions. Internationally, women are transitioning into tertiary education, achieving higher qualifications and securing jobs in areas that were once male dominated. Women in Papua New Guinea (PNG) are also entering tertiary education within PNG and abroad despite facing the barriers imposed by a male-dominated society, socio-cultural and socio-economic constraints and other setbacks which challenge their sense of self as women from PNG. The National Gender Equity Policy (2003) clearly advocates for fair and equal educational opportunities to be given to the female gender in PNG. However, the challenges and experiences of educational transition to university for female students from both urban and rural areas in PNG have not been researched to date. The main aim of the study was to explore and document educational transition experiences for female students from secondary to tertiary education in PNG. The study examined the students’ choices, challenges and sources of support. It also considered factors they perceived as possibly contributing to success and failure with university courses. A qualitative approach was used to gather data from twelve young women, six from urban settings and six from rural settings, in a university in PNG. Semi-structured and focus group interviews were used, with a thematic approach for data analysis to provide a comprehensive knowledge of their experiences of educational transition. The key findings showed that the participants made their own choices about choosing university study. Parents, teachers and other people inspired and acted as role models for the young women and initiated their interests in further education. It was evident that the socio-cultural context of PNG had a considerate impact on the choice of the young women. Both positive and negative stories were presented to the young women; however, they resisted the negative comments and pursued their education. Some men acted as role models and used their power within a patriarchal society to disrupt existing patterns to support women in education. Wider family involvement is a feature of PNG life and should be considered as having an important role in supporting transition. Upon entering the new micro-system of the university the young women encountered academic, social and welfare challenges which had an impact on their sense of self. They displayed different characteristics, including unconfidence, nervousness and despondency. However, the university provided a positive learning environment with its resources that encouraged and motivated learning to take place over time. The young women sought help and assistance from their families, lecturers, friends and others around them to sustain their transition to university. Having access to friends’ resources is an important determinant when negotiating transitions. Overall, the young women’s positive characteristics of interactions and interconnected relations with others in the new micro-system of the university played an important role in their transition. This study suggests that to enable more women to make a successful transition to university parental support, role modelling and cultural change are essential. This process will require the support and cooperation of all stakeholders