Pengaruh Struktur Modal Terhadap Manajemen Laba

The purpose of the study was to analyze and determine the impact of capital structure as measured by the debt-to-asset ratio (DER) and the debt-to-asset ratio (DAR). financial ratios on earnings management calculated using the Jones and Modified Jones discretionary accruals models. The secondary data used is the financial statements of PT. Piranti Jagad Raya for the 2018-2022 period. The data analysis technique uses simple linear regression with the help of SPSS Statistics 25. The results and findings of the study show that capital structure has a significant positive effect on earnings management. This indicates that the higher the equity of a company, the more efficient use of earnings management. Implications for PT. The Jagad Raya tool is to avoid agency problems and information asymmetry between agents and principals. Companies can implement more efficient earnings management or suppress the use of earnings management to avoid opportunistic actions so that companies have healthy financial reports. Keywords: Earnings Management, Capital Structure, Agency teor

UJI FISIS PAVING BLOCK DENGAN PENAMBAHAN ABU CANGKANG KERANG KEPAH (POLYMESODA EROSA)

Abstrak: Uji Fisis Paving Block dengan Penambahan Abu Cangkang Kerang Kepah (Polymesoda erosa). Penelitian ini adalah penelitian ekperimental yang bertujuan untuk mengetahui pengaruh penambahan abu cangkang kerang kepah (Polymesoda erosa) terhadap sifat fisis paving block. Data yang diperoleh merupakan data hasil penelitian yang dilaksanakan pada bulan september–oktober 2020 di Laboratorium UINSU-Medan.  Sifat fisis yang diuji pada penelitian ini adalah densitas, daya serap air, dan porositas.  Penggunaan abu cangkang kerang kepah sebagai pengganti sebagian semen dalam pembuatan paving block  berpengaruh terhadap nilai densitas, daya serap air dan porositas. Pada setiap variasi campuran 5-15%  menghasilkan penurunan nilai densitas yaitu sebesar 1,81, 1,77,  dan 1,62 (g/cm3), mencapai nilai standar densitas beton ringan. Untuk nilai daya serap air pada setiap variasi campuran 0-15% mengalami peningkatan yaitu sebesar 5,88, 6,26, 7,37, dan 7,58%, telah memenuhi SNI 03-0691-1996. Kemudian untuk nilai porositas mengalami peningkatan pada variasi campuran 0-15% yaitu sebesar 9,95, 10,96, 13,41, dan 14,22%.

ANALISIS PENGARUH INSENTIF TERHADAP KEPUASAAN KERJA KARYAWAN PADA PT. PELAYARAN EKA IVANAJASA

artikel ini merupakan hasil analisis kinerja karyawan di perusahaan PT. Pelayaran Eka Ivanajasa. Sehubungan dengan hal tersebut bagaimana karyawan dapat berkerja dengan sebaik mungkin dan karyawan mempunyai motivasi yang tinggi dalam menyelesaikan pekerjaan dengan adanya pemberian insentif. Maka terdapat hal tersebut, penelitian ini bertujuan untuk menunjukkan signifikansi pengaruh insentif terhadap kinerja karyawan. Dalam menganalisis data digunakan analisis deskriptif yang berisi distribusi item dari masing-masing variabel, kemudian analisis regresi linier sederhana dan penguji hipotesis. Dari hasil penguji dengan regresi linier sederhana dan analisis regresi parsial menunjukkan bahwa simultan variabel insentif (X) terhadap kinerja karyawan (Y) yang ditunjukkan oleh nilai R square yaitu sebesar 0,389. Angka ini menunjukkan bahwa simultan variabel insentif (X) yang digunakan dalam persamaan regresi ini memberikan kontribusi terhadap kinerja karyawan (Y) 38,9% sedangkan sisanya sebesar 63,3% dijelaskan oleh faktor lain yang tidak disertakan dalam penelitian ini. Berdasarkan hasil penelitian ini disimpulkan bahwa insentif berpengaruh signifikan dan positif secara parsial terhadap kinerja karyawan di perusahaan PT. Pelayaran Eka Ivanajas

Reading Lasem Heritage Buildings as Cultural Tourism Sustainability: A Phenomenological Perspective

In recent years, Lasem tourism has grown, especially about historical buildings. However, the tourism sector has experienced a decline due to the COVID-19 pandemic. Various strategies are carried out by the local peoples and also foundations that care about Lasem, to restore the economic situation and continue to strive to maintain the culture in it. This study aims to determine the tourism promotion strategy in Lasem, which involves historic buildings. This study uses a qualitative approach and a phenomenological point of view to enrich the discussion. The results showed that by reading the tangible value of the building, its cultural meaning was obtained, which became a notable element in tourism marketing. It can be beneficial for local governments and owners of cultural heritage buildings to boost the economy in the tourism sector. At the same time emphasizes that cultural values are a significant part of tourism that can make a place survive because it has a distinctive character and identity

Selenium in Hyperthyroidism

Introduction: Thyroid gland has the highest selenium content compare with other endocrine organs. Enzyme that catalyzing thyroid hormone activation, iodothyronine deiodinases, were identified as selenocysteine-containing proteins. Selenium levels in soil and rice consumed in Indonesia were lower than in several other countries, which can increase the risk of selenium deficiency.Methods: This is an article review of the current literatures published up to November 2018 about the role of selenium in hyperthyroid.Result: Several studies have shown that selenium supplementation can be beneficial in patients with Graves disease and autoimmune thyroiditis. Selenium has an important immunomodulatory effect, but the effects of selenium supplementation in hyperthyroid has not been conclude. Data regarding selenium intake, prevalence of deficiency, and the relationship between selenium and thyroid disease in Indonesia are limited. Various studies of selenium supplementation in thyroid disease provide controversial results, so there are no guidelines that include selenium as standard therapy hyperthyroid. Selenium supplementation can enhance the restoration of biochemical euthyroidism in Graves disease and was associated with a significant decrease in the levels of thyroid peroxidase antibodies in autoimmune thyroiditis.Conclusions: Micronutrients that play a role in thyroid hormone synthesis and maintain thyroid function in addition to selenium are iodine, iron, zinc, and vitamin A. By correcting the deficit of selenium, and meeting other micronutrient requirements may provide health benefits in patient with hyperthyroid

Penerapan Pengakuan Pendapatan dan Biaya pada Perusahaan Kontruksi

This study aims to determine the application of PSAK No. 34 to the revenue recognition method used by CV Wahid Jaya Abadi. This research method is descriptive. Data collection techniques used are interviews, observation, and interviews. The results showed that some of the projects carried out by CV Wahid Jaya Abadi had less than one accounting period (short term) and some had more than one year of accounting period (long term). The project that is the case study is a project that has a one-year accounting period (March 2018-February 2019) with a contract worth Rp.860.000.000-. The revenue recognition method used is the completed contract method and the presentation of revenue recognition using a cash basis. In conclusion, the revenue recognition method used by CV Wahid Jaya Abadi is still not in accordance with PSAK No. 34. This is because this company has not used the percentage method for long-term projects.   Keywords: Cash Basis, Completed Contract, PSAK No. 3

Introducing English vocabulary to young learners with flashcards

English has become the most commonly spoken language in the modern era. English should be taught in every primary school because it is widely used. The most important skill to master when studying the English language is vocabulary. Hence, before learning any language skill, such as reading, writing, or listening, students must first learn vocabulary. Flashcards are a visually appealing medium that can help students understand vocabulary. This study aimed to improve the vocabulary of sixth-grade pupils at an elementary school in Lam Awee, Aceh Besar, using flashcards. The sample was taken from the sixth grade which consisted of 6 students. The data was collected using a vocabulary matching test consisting of questions covering parts of body, family, color, and fruit. The data were analyzed by testing the hypothesis at the significance level of 0.05. The results showed that the student vocabulary score improved significantly after learning the language using flashcards. Therefore, it is recommended for teachers to use flashcards to provide a basic vocabulary to beginners because it helps boost students’ motivation to learn new English vocabulary

Pengaruh Efektivitas Komunikasi Pelatih dengan Atlet terhadap Ketangguhan Mental Atlet (Studi pada Tim Futsal Profesional DKI Jakarta)

Penelitian ini memiliki latar belakang dari pembentukan mental atlet. Ketangguhan mental atlet dapat dibentuk dari 4 dimensi dasar yang diteliti oleh Gucciardi yaitu Thrive Through Challenge, Sport Awareness, Tough Attitude, dan Desire Success. Selain itu, penelitian ini juga dilatar belakangi oleh efektivitas komunikasi. Dalam efektivitas komunikasi teori yang digunakan adalah teori komunikasi interpersonal oleh Joseph De Vito dengan konsep efektivitas komunikasi interpersonal. Efektivitas komunikasi ini meliputi faktor keterbukaan, empati, sikap saling mendukung, sikap positif, dan kesetaraan. Pelatih memiliki peranan penting dalam pembentukan mental dari seorang atlet. Hubungan pelatih dengan atlet itu sendiri tidak lepas dari terjadinya proses komunikasi yang terjadi di saat latihan atau di luar waktu latihan, sehingga penting bagi pelatih memiliki kemampuan berkomunikasi baik agar pesan yang disampaikan dapat diterima dengan baik atau dengan kata lain efektivitas komunikasi interpersonal harus dimiliki oleh pelatih. Tujuan dari penelitian ini adalah untuk mengetahui seberapa besar pengaruh komunikasi terhadap ketangguhan mental atlet. Penelitian ini menggunakan pendekatan kuantitatif dengan metode survey. Penelitian ini memiliki responden sejumlah 72 orang (atlet profesional tim futsal di DKI Jakarta). Hasil penelitian menemukan bahwa penelitian efektivitas komunikasi memiliki pengaruh sebesar 60% terhadap ketangguhan mental atlet dan sebesar 40% faktor lain di luar penelitian ini

Mampukah Citra Merek, Fasilitas dan Kepercayaan Meningkatkan Kepuasan Pengunjung Taman Hewan Kota Pematangsiantar

The manifestation of customer satisfaction can be seen from the pattern of consumer behavior on a product of goods and services. Many factors can influence consumer behavior, including product quality, price offered, promotion mechanism presented, ease of seeking purchase places, and many other factors that can influence it. This study aimed to examine the effect of brand image, facilities, and consumer trust on customer satisfaction, both partially and simultaneously. This study used a quantitative method. The data were obtained from the distribution of questionnaires to 321 respondents who were the sample of the population studied. The data analysis technique used to test the hypothesis was multiple regression analysis which included the t-test, F-test, and the coefficient of determination test. The results of the study with the t-test model explained that: the brand image had an effect on customer satisfaction, facilities had an effect on customer satisfaction, consumer trust had an effect on customer satisfaction. Furthermore, the results of the simultaneous test (F-test) stated that brand image, facilities, and consumer trust had a significant effect on customer satisfaction. The coefficient of determination test explained that customer satisfaction n was influenced by brand image, facilities, and consumer trust by 71.6% and the remaining 28.4% was influenced by other factors not examined in this study

Science And Technology Center di Manado. Arsitektur Hi-tech

Pendidikan berwawasan IPTEK saat ini merupakan salah satu tolak ukur dalam mencetak generasi penerus yang berkualitas dan berdaya saing. Wawasan IPTEK mendorong masyarakatnya untuk terus berkembang mengikuti Perubahan zaman. Pemahaman akan IPTEK hendaknya ditanamkan sejak dini agar membentuk sikap ilmiah pada generasi muda sehingga nantinya dapat ikut berkontribusi dalam pembangunan daerah bahkan Negara. Untuk menanamkan sikap ilmiah tersebut kepada generasi muda sebaiknya dilakukan dengan cara yang praktis dan interaktif, karena pada umumnya generasi muda memiliki sifat-sifat yang senang mengeksplorasi berdasarkan pengalaman yang mereka dapatkan. Pembangunan Science and Technology Center sebagai wadah edukasi-rekreasi dengan penekanan pada bentuk peragaan langsung (hands-on) dan pameran interaktif serta penggunaan teknik audio-visual dinilai pantas untuk dihadirkan di suatu daerah terlebih khusus di Kota Manado. Sebagai dukungan suatu wadah yang mempresentasikan Ilmu Pengetahuan dan Teknologi, maka penerapan tema Arsitektur High Tech sangat tepat diterapkan pada bangunan Science and Technology Center ini. Implementasi tema pada bangunan ini adalah pada penggunaan material-material advanced. Pemilihan tema juga didasari pada salah satu filosofi dari Arsitektur High Tech itu sendiri yaitu pandangan positif terhadap ilmu pengetahuan dan memberikan kemudahan bagi penggunanya, seperti halnya teknologi dan ilmu pengetahuan yang memberikan kemudahan bagi manusia dan diharapkan kedepannya dapat mendorong dan memotivasi masyarakat untuk terus berinovasi dan bersaing dalam IPTEK..Kata Kunci : Arsitektur High Tech, Ilmu Pengetahuan, Science Center, Teknolog