Pengaruh Metode Pengukuran Intellectual Capital Berbasis Pasar dan Nilai Tambah terhadap Kinerja Pasar dan Kinerja Keuangan Perusahaan (Studi Kasus pada Perusahaan Manufaktur yang Terdaftar di Bei Tahun 2007-2011)

The purpose this study is to compare measurement approach of intellectual capital by market based and efficiency of value added and investigate the association between intellectual capital to corporate market performance and three profitability dimensions of financial company\u27s performance: ROA, ROE, and EPS. This study used quantitative method on financial statement of manufactures listed in Indonesia Stock Exchange during 5 years period from 2007 until 2011. Three hundred and ninety four companies were collected using purposive sampling method in this study.It is empirical study using PLS for the data analysis. The findings show that : IC which measured by market based influences positively to corporate market performance and financial company\u27s performance. The other method of IC measured by value added intellectual coefficient- VAIC influences positively to corporate market value and financial company\u27s performance. For comparison between measurement approach of IC, VAIC more accurate for investigate the association between IC and corporate market performance and financial company\u27s performance rather than market based approach

The Influence of Audit Committee Characteristics, Executive Compensation, and Audit Complexity Towards Corporate Audit Fee

This study aimed to examine the influence of audit committee characteristics, executive compensation, and audit complexity towards corporate audit fee. The audit committee characteristics were examined by the number of its independent member, its size, meetings frequency and members' expertise. This study used the data from company's annual report listed on the Indonesia Stock Exchange (IDX). The populations of this study werethe companies listed on Indonesia Stock Exchange (IDX) in year 2012-2014. The samples were the non-financial companies which were selected by purposive sampling through some requirements for gaining the data in this study. There were 128 companies fulfilled criterias as the research samples. Data analysis was performed by multiple linear regression analysis method. The results of this study showed that the independent audit committee members and its meetings frequency had no significantly influence toward the corporate audit fee. Meanwhile, audit committee member's expertise had negative influence to the corporate audit fee. Otherwise, the audit committee size, executive compensation and audit complexity had positive influences to the corporate audit fee

The Strategic Adaptation of Chinese-Manadonese in the Reform Era

This article is a further discussion of previous research which is a pilot project to observe patterns of cultural interaction within the Chinese community in Indonesia as a part of a project to understand the phenomenon of the multicultural society during the New Order Era. The specific target of this research is to study the socio-cultural interactions within the Chinese community in Manado during the Reform Era (2000-2014). This research aims to study the strategic adaptation of the Chinese in Manado, by analysing the obstacles and opportunities in their socio-cultural interaction with the locals. Using data from field research and literature studies, this qualitative research applies an ethnographic approach by observing various actions in their socio-cultural interactions

The Hazard Content of Cadmium, Lead, and Other Trace Elements in Some Medicinal Herbs and Their Water Infusions

54 samples belonging to 23 herbal species (15 individuals and 8 mixtures) were analyzed for their contents of heavy metals in the raw materials and in their water infusions. Trace and toxic elements in these samples were determined by using inductively coupled plasma-atomic emission spectrometry (ICP-OES) following acid digestion. The order of decreasing mean metal concentrations in raw materials (mg/kg) was found to be as follows: Fe (440) > Mn (162) > Zn (45.8) > Cu (12) > Pb (10.4) > Ni (5.4) > Cr (2.9) > Co (0.91) > Cd (0.5). It was found that 21% of the analyzed samples contain both Cd and Pb above their permissible limits. However, the infusions produced from these plants were found to contain fewer amounts of metals than the raw materials. Studied metals had the following mass transfer percentages to the infusion solutions (Fe: 3.5%, Cd: 14%, Cr: 15%, Pb: 20%, Co: 29%, Ni: 31%, Zn: 36%, Cu: 48%, and Mn: 53%). The estimated daily intake calculated for the toxic elements Pb and Cd through the consumption of herbal infusions was far below the tolerable daily intake set by the World Health Organization (WHO)

Pendidikan Agama pada Siswa Muslim dan Non-Muslim di SMAN 1 Tanjunganom Nganjuk

Abstrak   Pendidikan agama menjadi kebutuhan dasar bagi siswa. Sekolah berkewajiban memberikan pendidikan agama pada setiap siswa pada semua satuan pendidikan. Tulisan ini mengangkat (1) urgensi pendidikan agama bagi siswa, (2) landasan dan aspek yang mendungkung pelaksanaan pendidikan agama, dan (3) implementasi pendidikan agama pada siswa muslim dan non-muslim. Penelitian ini menggunakan pendekatan kualitatif. Hasil penelitian ini dapat disimpulkan; (1) pendidikan agama sangat penting bagi siswa muslin atau pun non-muslim. Agama menjadi petunjuk bagi para penganutnya, dengan belajar agama kehidupan siswa lebih terarah, (2) keberdaan undang-undang menjadi landasan yuridis bagi pelaksanaan kebijakan pendidikan agama. Aspek yang mendukung pelaksanaan pendidikan agama yakni: guru yang professional; sarana dan prasarana; buku di perpustakaan; kegiatan salat berjamaah dan salat Jumat; dan peringatan hari besar Islam, (3) implementasi pendidikan Agama berjalan dengan baik. Siswa muslim belajar agama pada jam yang sudah terjadwalkan, sedangkan siswa non muslim belajar agama pada hari Jumat, di saat siswa muslim melaksanakan salat Jumat. Dari 11 siswa mereka belajar dalam satu ruangan yang sama, sehingga dalam prakteknya hampir sama dengan pembelajaran kelas rangkap. Dalam pelaksanaan pendidikan agama semua guru agama mempersiapkan perangkat pembelajaran dengan baik. Kata Kunci: Pendidikan Agama, Siswa Muslim dan Non-Muslim, Undang-undang Sisdiknas