PERSEPSI MAHASISWA AKUNTANSI TERHADAP PEMILIHAN KONSENTRASI AKUNTANSI MANAJEMEN DI FAKULTAS EKONOMI UNIVERSITAS SYIAH KUALA

ABSTRAKTujuan dari penelitian ini adalah untuk menguji hubungan Persepsi Mahasiswa Akuntansi Terhadap Pemilihan Konsentrasi Akuntansi Manajemen Di Fakultas Ekonomi Universitas Syiah Kuala. Metode dengan penelitian lapangan (field research) menggunakan teknik pengisian kuesioner digunakan untuk mengumpulkan data primer. Sampel dipilih penelitian ini adalah seluruh mahasiswa prodi akuntansi fakultas ekonomi Universitas Syiah Kuala tahun masuk 2010 dan 2011 yang berjumlah 322 orang. Sebanyak 120 kuesioner didistribusikan dan 100 kuesioner yang dapat dikumpulkan. Penelitian ini bersifat studi deskriptif.Hasilnya adalah sebagai berikut: 1). Responden setuju atas pemilihan konsentrasi akuntansi manajemen yang diukur atas keinginan dan kegunaannya bagi responden. 2). Responden berpendapat bahwa Orang tua dan teman menjadi aspek yang dipertimbangkan saat memilih konsentrasi akuntansi manajemen. 3). Responden berpendapat kualitas dosen atau kemampuan dosen dalam penguasaan bidang akuntansi manajemen juga menjadi pertimbangan dalam memilih konsentrasi akuntansi manajemen. 4). Responden berpendapat pemilihan konsentrasi akuntansi manajemen ditentukan oleh variabel minat mahasiswa, yang ditandai dengan adanya perhatian dan pengetahuan dalam bidang akuntansi manajemen. 5). Hasil menunjukkan dan disebabkan oleh karena mahasiswa merasa belum memiliki nilai yang mendukung dalam bidang akuntansi manajemen. 6). Responden berpendapat bahwa ada keraguan pada mahasiswa menyangkut dengan kesempatan kerja yang dapat didapat dalam bidang akuntansi manajemen, jenjang karir, pendapatan yang tinggi, dan juga lingkungan kerja yang menyenangkan. 7). Responden berpendapat bahwa mahasiswa memiliki motivasi yang tinggi untuk memilih konsentrasi akuntansi manajemen.Keywords: Sikap, Orang Tua dan Teman, Dosen, Minat Mahasiswa, Kemampuan Mahasiswa, Keuangan dan Lapangan Pekerjaan, Motivasi, Perseps

ANALISIS PENGARUH KEPEMILIKAN PEMERINTAH, KEPEMILIKAN ASING, RISIKO LIKUIDITAS, DAN RISIKO KREDIT, TERHADAP KINERJA KEUANGAN BANK (Studi Kasus Pada Bank Umum Konvensional Periode 2007-2011)

This study aims to analyze the effect of different types of ownership, liquidity risk and credit risk on bank financial performance. State ownership and foreign ownersip were used as the ownership indicators. Liquid Asset to Total Asset (LATA), Non Performing Loan (NPL) and Return On Asset (ROA) ratio were used as the proxied of liquidity risk, credit risk and financial performance. The Population that was used in this research consisted of all conventional commercial banks which published the financial statements during 2007- 2011. After passed the purposive sampling method there were 51 banks obtained as samples. The data analysis technique used is descriptive statistic, panel regression test with common effect model, classical assumption test and hypotheses test. The result of this research showed that independent variable consisted of state ownership, foreign ownership, LATA, NPL and control variable bank size all have significant impact on ROA. Research also found that state banks and foreign banks have a better level of profitability than private domestic banks

Analisis Pengaruh Inflasi, Suku Bunga, dan Return on Asset (ROA) Terhadap Return Saham (Studi pada Perusahaan Manufaktur Sektor Property and Real Estate yang terdaftar di Bursa Efek Indonesia Tahun 2014-2017)

Bentuk investasi salah satunya adalah saham. Berbagai cara yang digunakan oleh investor dalam memperoleh return yang diharapkan, dengan menganalisis perilaku perdagangan saham dan melalui saran yang diberikan oleh analisis pasar modal seperti manajer investasi, dealer. Penelitian ini bertujuan untuk mengetahui pengaruh inflasi, tingkat suku bunga, Return on Aset (ROA) terhadap return saham pada perusahaan manufaktur sub sektor property and real estate yang terdaftar di Bursa Efek Indonesia tahun 2014-2017. Data yang digunakan dalam penelitian ini diperoleh dari laporan keuangan yang diambil dari website resmi Bursa Efek Indonesia. Populasi dalam penelitian ini adalah perusahaan manufaktur sub sektor property and real estate di BEI tahun 2014-2017. Teknik pengambilan sampel yang digunakan purposive sampling sebanyak 36 perusahaan. Metode analisis data dalam penelitian ini analisis regresi data panel dengan menggunakan software eviews 9. Statistik deskriptif menunjukkan bahwa data inflasi bervariasi atau tidak berkelompok sedangkan untuk data suku bunga dan ROA tidak bervariasi atau berkelompok. Hasil penelitian menunjukkan bahwa secara simultan inflasi, tingkat suku bunga, dan return on aset (ROA) berpengaruh signifikan terhadap return saham. Secara parsial inflasi berpengaruh signifikan dengan arah negatif terhadap return saham. Tingkat suku bunga tidak berpengaruh terhadap return saham. Return on aset (ROA) berpengaruh signifikan dengan arah positif terhadap return saham. Kata Kunci: Inflasi, Return on Aset, Return Saham, Tingkat Suku Bung

Pengembangan Game Ketepatan Dadu Matematika Sebagai Penguat Motivasi Belajar Siswa Kelas 2 Sekolah Dasar

Abstrak: Penelitian ini bertujuan untuk menghasilkan produk dan menjelaskan keadaan meningkatnya motivasi belajar melalui game ketepatan dadu pada siswa kelas II. Jenis penelitian yang digunakan dalam penelitian yang dikembangkan Borg and Gall. Produk game ketepatan dadu matematika  yang akan dikembangkan meliputi : Papan yang berbentuk persegi atau wadah yang terdapat penutupnya; Buku petunjuk yang berisi cara penggunaan dan peraturan bermain dan materi yang berisi materi tentang matematika bab konverensi panjang, berat.. Data yang telah diuji cobakan motivasi siswa tersebut ini, secara keseluruhan dapat dikatakan siswa termotivasi baik dalam penggunaan media permainan. Berdasarkan hasil ini pengolahan data dan kriteria yang telah ditentukan, dapat diketahui bahwa media Permainan Ketepatan Dadu Matematika yang dikembangkan termasuk dalam kriteria layak dan mendapatkan motivasi yang bagus dalam menggunakan media ini.Abstract: This study aims to produce a product and explain the state of increasing learning motivation through the precision dice game for grade II students. The type of research used in the research developed by Borg and Gall. The precision dice math game products to be developed include: A board with a square shape or a container with a lid; The manual which contains how to use and play rules and material that contains material on mathematics in a long, heavy convention chapter. The data that has been tested on this student's motivation, overall it can be said that students are well motivated in the use of game media. Based on these results, data processing and predetermined criteria, it can be seen that the developed Mathematics Dice Accuracy Game media is included in the appropriate criteria and gets good motivation in using this media.

KOMPETENSI MANAJERIAL KEPALA SEKOLAH UNTUK MENINGKATKAN MUTU GURU

This study tries to describe the managerial competence of school principals, to describe the quality of teachers in schools (MTS), then to analyze the managerial competencies of principals to improve teacher quality both partially and simultaneously in Karawang, Wadas.  Qualitative methods, namely through observation, interviews and documentation. The results of this study indicate that the principal's managerial competence to improve the overall quality of teachers is going well, the principal makes every effort to carry out his duties as a leader or manager. Syllabus and curriculum programs that have gone well as planned since the founding of the school. Then the concept of the principal leads to vision mission of the school, and apply open managerial concepts in management. The principal always works together, coordinates with all related elements and always provides motivation to teachers and students. Constantly monitoring, evaluating and evaluating and controlling school equipment

GAMBARAN INFEKSI Klebsiella pneumoniae PENGHASIL Extended-spectrum β-lactamase (ESBL) PADA PASIEN COVID-19 DI RSUP DR. MOHAMMAD HOESIN PERIODE JANUARI 2021-JUNI 2021

ABSTRACT Background: ESBL-producing Klebsiella pneumoniae infection can make medical costs increase, patients become longer in the hospital, and a worse prognosis in Covid-19 patients. Therefore, this study aims to find out the prevalence, characteristics of age, gender, specimen type, inpatient room, and pattern of antibiotic sensitivity of ESBL-producing Klebsiella pneumoniae in Covid-19 patients so as to help patients in the prevention and control of HAIs in Dr. Mohammad Hoesin Hospital. Method: This observational research used secondary data in the form of the status of Covid-19 patients identified as ESBL-producing Klebsiella pneumoniae at the Central Laboratory Installation of Mohammad Hoesin Hospital Palembang during the period January 2021-June 2021. The samples in this study were all medical records of Covid-19 patients who met the inclusion criteria. Data was processed and analyzed by univariate to determine the frequency distribution of each variable studied. Result: Prevalence of ESBL-producing Klebsiella pneumoniae in Covid-19 patients at Dr. Mohammad Hoesin Hospital is 48,6%. Based on Age, prevalence of ESBL-producing Klebsiella pneumoniae in Covid-19 patients are often found in elderly (41,2%). Based on gender, prevalence of ESBL-producing Klebsiella pneumoniae in Covid-19 patients are often found in female (64,7%). Based on specimen type, prevalence of ESBL-producing Klebsiella pneumoniae in Covid-19 patients are often found in sputum (47,1%). Based on the inpatient room, prevalence of ESBL-producing Klebsiella pneumoniae in Covid-19 patients are often found in non-intensive care unit (79,5%). Based on sensitivity patterns, isolates ESBL-producing Klebsiella pneumoniae are resistance to ampicilin/AMP (100%), cefazoline (100%), ceftriaxon (100%), aztreonam (91,2%), ceftazedim (85,3%), ampisilin/Sulbaktam (76,5%), ciprofloxacin (76,5%), trimethoprim/ sulfamethoxazole (58,8%) and gentamicin (55,9%). Conclusion: Prevalence of ESBL-producing Klebsiella pneumoniae in Covid-19 patients at the Central Laboratory Installation of Mohammad Hoesin Hospital Palembang during the period January 2020-June 2020 is 48,6%. Antibiotics that resistance to ESBL-producing Klebsiella pneumoniae in Covid-19 patients are ampicilin/AMP, cefazoline, ceftriaxon, aztreonam, ceftazdim, ampisilin/sulbaktam, ciprofloxacin, trimethoprim/sulfamethoxazole and gentamicin. Keywords: ESBL, Covid-19, HAIs   ABSTRAK Pendahuluan: Infeksi Klebsiella pneumoniae penghasil ESBL bisa membuat biaya pengobatan menjadi bertambah, pasien menjadi lebih lama di rumah sakit, dan prognosis yang lebih buruk pada pasien Covid-19. Oleh karena itu, penelitian ini bertujuan untuk mengetahui prevalensi, karakteristik berdasarkan usia, jenis kelamin, jenis spesimen, asal ruang rawat inap, dan pola sensitivitas antibiotik Klebsiella pneumoniae penghasil ESBL pada pasien Covid-19 sehingga dapat membantu pasien dalam pencegahan dan pengendalian HAIs di RSUP Dr. Mohammad Hoesin. Metode: Penelitian deskriptif observasional ini menggunakan data sekunder berupa status pasien Covid-19 yang teridentifikasi Klebsiella pneumoniae penghasil ESBL di instalasi laboratorium sentral RSUP Dr. Mohammad Hoesin Palembang selama periode Januari 2021-Juni 2021. Sampel pada penelitian ini adalah seluruh data rekam medik pasien Covid-19 yang memenuhi kriteria inklusi. Data diolah dan dianalisis secara univariat untuk mengetahui distribusi frekuensi setiap variabel yang diteliti. Hasil: Prevalensi Klebsiella pneumoniae penghasil ESBL pada pasien Covid-19 di RSUP Dr. Mohammad Hoesin sebesar 48,6%. Berdasarkan usia, Klebsiella pneumoniae penghasil ESBL pada pasien Covid-19 banyak ditemukan pada lansia (41,2%). Berdasarkan jenis kelamin, Klebsiella pneumoniae penghasil ESBL pada pasien Covid-19 banyak ditemukan pada perempuan (64,7%). Berdasarkan jenis spesimen, Klebsiella pneumoniae penghasil ESBL pada pasien Covid-19 banyak ditemukan pada sputum (47,1%). Berdasarkan ruang rawat inap, Klebsiella pneumoniae penghasil ESBL pada pasien Covid-19 banyak berasal dari ruang rawat non intensif (79,5%). Berdasarkan pola sensitivitas, Klebsiella pneumoniae penghasil ESBL resisten terhadap ampisilin/ AMP (100%), sefazolin (100%), seftriakson (100%), aztreonam (91,2%), seftazdim (85,3%), ampisilin/ sulbaktam (76,5%), siprofloksasin (76,5%), trimetoprim/ sulfametoksazol (58,8%), dan gentamisin (55,9%) Kesimpulan: Prevalensi Klebsiella pneumoniae penghasil ESBL pada pasien Covid-19 di Instalasi Laboratorium Mikrobiologi RSUP Dr. Mohammad Hoesin Palembang selama periode Januari 2021-Juni 2021 sebesar 48,6%. Antibiotik yang resisten pada Klebsiella pneumoniae penghasil ESBL yaitu ampisilin/AMP, sefazolin, seftriakson, aztreonam, seftazdim, ampisilin/sulbaktam, siprofloksasin, trimetoprim/sulfametoksazol dan gentamisin. Kata kunci: ESBL, Covid-19, HAI

Cytokines Activate JAK-STAT Signaling Pathway in MG-63 Cells on Titanium and Zirconia.

Although titanium has been traditionally used as the gold standard for dental implants, recent years have seen the widespread application of zirconia implants given their superiority with regards to reduced bacterial adhesion, inflammation and cellular-interaction in terms of bio-compatibility. The JAK-STAT signaling pathway plays an important role in bone remodeling and formation. The aim of the study was to investigate the activation of the JAK-STAT pathway through different cytokines in osteoblast-like cells (MG-63) on zirconia in comparison to titanium discs. IFN-γ induced the very strong activation of STAT1 protein, IFN-α activated both STAT1 and STAT3 molecules, IL-6 activated STAT3 and IL-4 induced the activation of STAT6 on both surfaces. The activation of STAT proteins was confirmed by western blot, immunofluorescence and flow cytometry using phospho-specific anti-STAT antibodies, which recognize only phosphorylated STAT proteins. The incubation of MG-63 cells with IFN-γ caused the upregulation of MHC class I and class II proteins when MG-63 cells were grown on zirconia and titanium discs. In sum, the present study shows that the JAK-STAT pathway is activated in MG-63 cells when they are incubated on titanium or zirconia surfaces

Salt tolerance QTLs of an endemic rice landrace, \u3ci\u3eHorkuch\u3c/i\u3e at seedling and reproductive stages

Salinity has a significant negative impact on production of rice. To cope with the increased soil salinity due to climate change, we need to develop salt tolerant rice varieties that can maintain their high yield. Rice landraces indigenous to coastal Bangladesh can be a great resource to study the genetic basis of salt adaptation. In this study, we implemented a QTL analysis framework with a reciprocal mapping population developed from a salt tolerant landrace Horkuch and a high yielding rice variety IR29. Our aim was to detect genetic loci that contributes to the salt adaptive responses of the two different developmental stages of rice which are very sensitive to salinity stress. We identified 14 QTLs for 9 traits and found that most are unique to specific developmental stages. In addition, we detected a significant effect of the cytoplasmic genome on the QTL model for some traits such as leaf total potassium and filled grain weight. This underscores the importance of considering cytoplasm-nuclear interaction for breeding programs. Finally, we identified QTLs co-localization for multiple traits that highlights the possible constraint of multiple QTL selection for breeding programs due to different contributions of a donor allele for different traits

Piranha-etched titanium nanostructure reduces biofilm formation in vitro.

OBJECTIVES Nano-modified surfaces for dental implants may improve gingival fibroblast adhesion and antibacterial characteristics through cell-surface interactions. The present study investigated how a nanocavity titanium surface impacts the viability and adhesion of human gingival fibroblasts (HGF-1) and compared its response to Porphyromonas gingivalis with those of marketed implant surfaces. MATERIAL AND METHODS Commercial titanium and zirconia disks, namely, sandblasted and acid-etched titanium (SLA), sandblasted and acid-etched zirconia (ZLA), polished titanium (PT) and polished zirconia (ZrP), and nanostructured disks (NTDs) were tested. Polished titanium disks were etched with a 1:1 combination of 98% H2SO4 and 30% H2O2 (piranha etching) for 5 h at room temperature to produce the NTDs. Atomic force microscopy was used to measure the surface topography, roughness, adhesion force, and work of adhesion. MTT assays and immunofluorescence staining were used to examine cell viability and adhesion after incubation of HGF-1 cells on the disk surfaces. After incubation with P. gingivalis, conventional culture, live/dead staining, and SEM were used to determine the antibacterial properties of NTD, SLA, ZLA, PT, and ZrP. RESULTS Etching created nanocavities with 10-20-nm edge-to-edge diameters. Chemical etching increased the average surface roughness and decreased the surface adherence, while polishing and flattening of ZrP increased adhesion. However, only the NTDs inhibited biofilm formation and bacterial adherence. The NTDs showed antibacterial effects and P. gingivalis vitality reductions. The HGF-1 cells demonstrated greater viability on the NTDs compared to the controls. CONCLUSION Nanocavities with 10-20-nm edge-to-edge diameters on titanium disks hindered P. gingivalis adhesion and supported the adhesion of gingival fibroblasts when compared to the surfaces of currently marketed titanium or zirconia dental implants. CLINICAL RELEVANCE This study prepared an effective antibacterial nanoporous surface, assessed its effects against oral pathogens, and demonstrated that surface characteristics on a nanoscale level influenced oral pathogens and gingival fibroblasts. CLINICAL TRIAL REGISTRATION not applicable

The use of Waze navigation application among UiTM Rembau students / Farah Liyana Nazaruddin... [et al.]

The evolution of technology has contributed many inventions for the society which gives them much simpler lifestyle. The invention of Waze nowadays has brought up a novel innovation in this modern era for people to reach to their destination without worrying about the direction if they are not familiar with the direction. This paper seeks to explore the perception of university students toward using Waze navigation application as their medium to reach to the desired destination. Qualitative and in-depth interview were used to elicit the information from selectively seven informants of Universiti Teknologi Mara (UiTM), Rembau Campus. This paper has discovered that Waze is the best navigation application for students as it gives much benefit to them rather than disadvantages because of its smart features as it notifies the driver about the traffic situation. Despite the disadvantages, students are still resorting to Waze navigation application instead of others which they have yet to find it useful and the best planner for their journey