Manipulasi Laba Riil: Upaya Untuk Menghindari Kerugian

This study aims to determine the practice of real earnings manipulation to avoid losses. This study uses four proxy of earnings manipulation that abnormal operating cash flow , abnormal production costs ,abnormal discretionary expenses, and real manipulation combinations. This research used sample on manufacturing companies listed on the Indonesia Stock Exchange among 2010-2012 by using purposive sampling method. Sample used in this study were 104 firm-years observation. This research using multiple regression analysis. Grouping the sample companies Identified allegedly manipulating profit and not identified earnings manipulation using EPS distribution. EPS based distribution rupiah exchange rate against the US $. The test results show This study provides empirical evidence that many companies perform real earnings management to increase the company's operating cash flow and increase the cost of production to avoid losses

Sasana Sewaka: Tinjauan Semantik Arsitektur Jawa Kraton Kasunanan Surakarta

Sasana Sewaka is a pendhapa (an open pavilion) in Kraton (Palace) Kasunanan Surakarta Solo which grew and developed from Javanese architectural values under the influence of European architectural encounters. The meeting of Javanese and European Architectures has a potential to influence the existing architecture. A form of architecture will describe the visual language (composition) through a comprehendible visualization according to its appearance and thus the forming result of architecture can give a meaning that can be communicated

Strategi Komunikasi Public Relations Pt.nusa Alam Lestari dalam Membangun Citra Positif pada Masyarakat Asam Jujuhan Kabupaten Dharmasraya Provinsi Sumatera Barat

Nusa Alam Lestari is a company in the field of natural resource utilizationengaged in exploration and marketing of coal. PT. Nusa Alam Lestari has a publicrelations or public relation department to assist management in running publicrelations and management functions. Mining and factory area of PT. Nusa Alam Lestariaddress the relationship between PT. Nusa Alam Lestari with the people of AsamJujuhan which can be said generally good, but there is still the possibility of occurrenceof problems that at any time can disrupt the company. PT. Nusa Alam Lestari commit tothe community as a communication strategy to improve the corporate image in the eyesof the jujuhan acid community. The purpose of this research is to know the model ofpublic relations communication strategy of PT. Nusa Alam Lestari in building a positiveimage in the Jujuhan Asam community of Dhamasraya Regency, West SumateraProvince. To Know the activity of public relations communication strategy of PT. NusaAlam Lestari in building a positive image on the people of Asam Jujuhan DhamasrayaRegency, West Sumatera Province which has been done for. To know what factors affectthe communication strategy Public Relations PT. Nusa Alam Lestari in building apositive image in the Jujuhan Asam community of Dhamasraya Regency, WestSumatera Province.In this study used qualitative research methods with the presentation ofdescriptive analysis. This research uses descriptive qualitative method, collecting data using interview, documentation and literature study.Model of public relations communication strategy PT. Nusa Alam Lestari inbuilding a positive image on the people of Asam Jujuhan Dhamasraya Regency WestSumatra Province, Public Relations PT. Nusa Alam Lestari is structurally undergeneral manager with the nature of centralization or corporate funnel for employees,community and stakeholders. Communication strategy activities Public Relations PT.Nusa Alam Lestari in building a positive image in the community of Jujuhan AcidDhamasraya Regency West Sumatra Province which has been done by determining thecontents of the message is packed with the appropriate concept accepted by thecommunity. Factors affecting communication activities Public Relations PT. Nusa AlamLestari in building a positive image in the people of Asam Jujuhan. Divided intosupporting and inhibiting factors

Komunikasi Instruksional Himpunan Mahasiswa Islam Cabang Pekanbaru dalam Membentuk Kepribadian Kader

Himpunan Mahasiswa Islam (HMI) Pekanbaru is one of Himpunan Mahasiswa Islam's branch with is located in Pekanbaru. Himpunan Mahasiswa Islam Pekanbaru has a developing process in implementation of its funchtion. The development program in HMI held in suistainable training with started in Basic Training (First Member Training). This research was intended to learn about instructional communication process, instructional communication method, instructional communication tool, and communication issue in membering process in HMI Pekanbaru.This research is using qualitative research method with the informant's selection used purposive technique, with selecting eight chosen informants that is a chairman, two administrators, and five instructors HMI Pekanbaru. The object of research is the activities of instruction communication HMI Pekanbaru to build the regeneration's personality. The sampling method used observation, interview, and documentation. In tne order to gain the valid data in this research, researcher participate, take part in extension way and triangulation.The result of this research shows personality forming that begin with Basic Training process (LK I). Instruction communication process consist of three phases that is pre-training phase, training, post-training. The most intense communication happens in training phase. The using methode consist of lecture, debarating discussion, brain storming, focus group discussion, demonstration, stimulation, projection or line of duty. The lecture method is the likely method used by instructor. Instructional method is used visual media, audio media, and audiovisual media. The most used media is visual media. The issue of instructional communication consist of psychology issue and technical issue

Analisis Tingkat Kepuasan Pelanggan Poli Umum Di Majapahit Medical Center (Mmc) Lamongan

Costumer satisfaction is one of the costumer loyaiity factors. After seeing health-service-data in MMC Lamongan shows that general polyclinic has tendency for decreasing visitors about -165 from 2003 until 2006. From those data, need to do research about satisfaction of health service in general polyclinic MMC Lamongan. Design research has cross sectional observation characteristic by use satisfaction theory from Dabholkar that's composed offive points, there are physical aspect, reliability, personal interaction, problem solving, and policy. The research's result shows that costumer satisfaction of medical service has strong value in physical aspect and problem solving. In the other hand, costumer satisfaction in supporting-and-non-supporting medical service has strong value in personal interaction. All customers have loyaiity in MMC Lamongan's service. The conclusion shows customer satisfaction is one of the important aspect for increase health service quality, so it's expected costumer always use meritorious service given by MMC Lamongan

Penguji Manipulasi Laba Real Pada Pengungkapan Corporate Social Responsibility (Studi Empiris Pada Perusahaan Manufaktur Di Bursa Efek Indonesia)

This study aims to examine empirically the effect of real earnings manipulation to CSR disclosure. A proxy for real earnings manipulation using models Roychowdhury (2006). CSR disclosure is measured using Corporate Social Disclosure Index (CSDI) based item reporting standard Global Reporting Initiative (GRI) are disclosed in the company\u27s annual report. The study sample consisted of 261 manufacturing companies in 2012-2014. The results showed real earnings manipulation significant positive effect on CSR disclosure.Keywwords: Earnings Manipulation, Corporate Social Responsibility, Manufacturing Companies

Daya Saing Produk Perdagangan Indonesia Pasca Kerjasama Asean-Australia-New Zealand Fta

This study shows how Indonesian's competitiveness of the main export commodities after the implementation of ASEAN-Australia New Zealand Free Trade Area (AANZFTA) is. Controversy whether a country will gain  from trade liberalisation or not is proved by the results of this study. Using two analysis tools which are compared, Revealed Comparative Advantage (RCA) dan Normalized Revealed Comparative Advantage (NRCA), it is concluded that Indonesia gains from AANZFTA. The main commodities of Indonesia which have high competitiveness in the market of ASEAN and ANZ are oil and gas i.e, natural gas, petroleum oil and coal, and non-oil and gas i.e, crude palm oil and cigarette. Although it gains, it needs to be alert on the loss since there is a tendency of competitiveness decresence for Indonesian commodities in ASEAN and ANZ market. Indonesia is expected to do inovation and to develop sustainable products offering high competitiveness and value added in the fututre. Products related on sources of renewable energy are potentially recommended

On the crosscorrelation between Gravitational Wave Detectors for detecting association with Gamma Ray Bursts

Crosscorrelation of the outputs of two Gravitational Wave (GW) detectors has recently been proposed [1] as a method for detecting statistical association between GWs and Gamma Ray Bursts (GRBs). Unfortunately, the method can be effectively used only in the case of stationary noise. In this work a different crosscorrelation algorithm is presented, which may effectively be applied also in non-stationary conditions for the cumulative analysis of a large number of GRBs. The value of the crosscorrelation at zero delay, which is the only one expected to be correlated to any astrophysical signal, is compared with the distribution of crosscorrelation of the same data for all non-zero delays within the integration time interval. This background distribution is gaussian, so the statistical significance of an experimentally observed excess would be well-defined. Computer simulations using real noise data of the cryogenic GW detectors Explorer and Nautilus with superimposed delta-like signals were performed, to test the effectiveness of the method, and theoretical estimates of its sensitivity compared to the results of the simulation. The effectiveness of the proposed algorithm is compared to that of other cumulative techniques, finding that the algorithm is particularly effective in the case of non-gaussian noise and of a large (100-1000s) and unpredictable delay between GWs and GRBs.Comment: 7 pages, 4 figures, 1 table. Submitted by Phys. Rev.