Uniformity Jalan Menuju Comparability : (Studi Terhadap Standar Akuntansi Keuangan Indonesia)

The accounting information will be more useful when high comparability level. While comparability depends on uniformity. This study investigates whether contents of standard was applied consistence with uniformity consept so that make good decision in accounting. My results indicate that 76,5 % contents of standard was applied consistence with the uniformity concept. The weakness of this study that contents of standard was observed and method was used less comprehensive, therefore this result can\u27t be generalized

Productive teacher job satisfaction: Disentangling organizational climate, facility management, and organizational citizenship behavior

Productive teachers are teachers who teach vocational subjects. A productive teacher has complex characteristics and professional requirements so that job satisfaction must be considered. The research objective was to analyze the direct effect of organizational climate, management of facilities and infrastructure, organizational citizenship behavior on the job satisfaction of productive teachers. The research employed a quantitative approach with a survey method. The research sample was conducted at 46 private vocational high schools with a total of 270 productive teachers in East Jakarta, Indonesia. Data was analyze using path analysis. The results showed that there is no direct influence of organizational climate on job satisfaction of productive teachers; there is no direct effect of facility and infrastructure management on job satisfaction of productive teachers; there is a direct influence of organizational citizenship behavior on job satisfaction of productive teachers

Peran Mekanisme Good Corporate Governance dalam Mencegah Perusahaan Mengalami Financial Distress

This study aims to determine the role of the mechanisms of good corporate governance (GCG) in an effort to prevent financial distress in public companies in Indonesia. The population is a manufacturing company listed on the Indonesia Stock Exchange in 2011 - 2013, with a sample of 20 companies. Data were analyzed using logistic regression analysis techniques. The results showed that the size of the board of directors and managerial ownership has a negative effect on the financial distress, institutional ownership has no effect on the occurrence of financial distress, while the influence of the proportion of independent directors can not be deduced. Based on the results of this study concluded that the size of the board of directors and the proportion of managerial ownership has a role in minimizing the potential for the occurrence of potential distress in manufacturing companies. Keywords: good corporate governance, financial distress, manufacturing company, 2011-201

E-Learning Readiness Measurement in SMK Negeri DKI Jakarta

The purpose of this study was to determine the readiness of e-learning (e-learning readiness) that is effective and would make graduates of DKI Jakarta Vocational High School (SMK) have employability skills so that SMK graduates are ready to work. This research can also be used as a reference by researchers to conduct further research. The study uses descriptive statistical analysis. Data collection was done by leading observations and interviews using a Likert scale. Data processing was done by measuring the e-learning readiness with Aydin & tasci (2005) index model. The results of e-learning readiness research at SMK Negeri DKI Jakarta has a value index of 3.42, which indicates that e-learning readiness at SMK Negeri DKI Jakarta is ready for a little improvement to implement e-learning. There are several indicators of e-learning readiness that fall into the category of not ready but require preparation including signs of motivation, initiative, content, and interaction. Therefore, it is necessary to do better preparation for the implementation of e-learning so that e-learning is more effective and students can have employability skills in preparing graduates of SMK Negeri DKI Jakarta who are ready to work and have expertise in technology and information by using e-learning.     Keywords: e-learning, e-learning readiness, Vocational High Schoo

Daya Saing Komoditas Kakao Indonesia di Perdagangan Internasional

Indonesia should focus on cocoa products that have the highest competitiveness in order to compete with other competitors in cocoa International trade. This research aimed to analyze Indonesia's cocoa and cocoa preparations competitiveness. Data used in this research were secondary data. Research began with analyzed cocoa and cocoa preparations market structure. The result showed that the market structure of cocoa paste, cocoa butter and cocoa powder (unsweetened) classified as an oligopoly, in the other hand cocoa beans classified as monopoly. RCA (Revealed Comparative Advantage) method showed that Indonesia had comparative advantages on cocoa beans, cocoa paste and cocoa butter (RCA>1). TSI (Trade Specialization Index) method showed that Indonesia had a tendency as a net exporter of cocoa beans, cocoa paste and cocoa butter. EPD (Export Products Dynamic) method showed that Indonesia had a high competitive advantages on cocoa beans, cocoa paste, cocoa butter and cocoa powder (unsweetened)

Analisis Dan Perancangan Technology Architecture Menggunakan the Open Group Architecture Framework Architecture Development Method (Togaf Adm) Pada PT Shafco Multi Trading

Perkembangan bisnis disertai dengan implementasi teknologi informasi merupakan hal yang penting bagi bisnis Perusahaan. PT Shafco Multi Trading merupakan salah satu brand market leader fashion hijab di Indonesia yang menerapkan teknologi informasi untuk menjalankan bisnisnya. Berdasarkan kebutuhan bisnis yang semakin berkembang di masa mendatang dan Perusahaan yang belum memiliki enterprise architecture untuk mengelola teknologi informasi dalam menjalankan bisnis, PT Shafco Multi Trading memerlukan perancangan technology architecture untuk meningkatkan keselarasan antara penggunaan teknologi dan bisnis Perusahaan. Analisis dan perancangan technology architecture pada PT Shafco Multi Trading menggunakan framework TOGAF ADM. TOGAF ADM digunakan sebagai framework dalam penelitian ini karena telah sesuai dengan pengembangan arsitektur pada level enterprise. Dalam melakukan perancangan technology architecture, digunakan MEGA Suite untuk menghasilkan deliverable berupa katalog, matriks, dan diagram. Penelitian ini menghasilkan dokumen blueprint technology architecture. Blueprint tersebut dapat digunakan sebagai acuan atau dasar dalam pengembangan teknologi di PT Shafco Multi Trading sesuai dengan kebutuhan bisnis

Does Ownership Structure Pay Attention to The Corporate Cash Policy? Evidence in Indonesia Firms

Cash and its use will connect to many things, such as the performance of corporate governance. This empirical research examines the interaction effect of insider ownership, institutional ownership, and independent board toward the influence of cash policy on the firm value. This research using agency theory framework, corporate governance using Indonesia listed firms’ samples over 2001-2017 (197 firms, 3349 observation). Fixed effect dynamic panel regression and regression-moderated analysis used in this research. We show that these results suggest that the insider ownership, institutional ownership, and independent board strengthen the influence of the corporate cash policy on firm’s value. It develops the previous research findings in Indonesia, especially in the implication of cash management from the perspective of agency theory and corporate governance.JEL Classification: G32, L2

Hubungan Peran Perawat Sebagai Care Giver Dengan Kualitas Hidup Pasien Penyakit Ginjal Kronik Yang Menjalani Hemodialisis Di Rsup Prof. Dr. R. D. Kandou Manado

: The quality of life is an individually perception about the whole of their life. Basicly, patient CKD undergoing hemodialysis have a bad quality of life, but will increase with some factor, one of which is influenced by the nurse's role as care giver. The purpose of this study were to the determine relationship nurse's role as care giver with patient's quality of life. The sample in this study is 30 nurse's and 41 patient's hemodialysis. The design study is a descriptive analytic with cross-sectional design were the information will collecting by using questionnaire. The research results spearman test there is have meaningful relationship between nurse's role as care giver with patient's quality of life (p = 0,000). The conclusion there is have relationship between nurse role as care giver with patient quality of life undergoing hemodialysis in RSUP Prof. Dr. R. D. Kandou Manado. The recomendation for further is expected to be a reference for more research on the role of nurses with quality of life

Analisis Efisiensi Penggunaan Faktor Produksi Pada Industri Kecil Dan Menengah Furnitur Di Kota Pekanbaru

This research aim to know the level of the efficiency of use of production factors at both of group industry. As a result of that, it will be know what production factor that needs for increasing or the reducing of input in order to reach the efficiency.The population of this research is the small and medium furniture industries in Pekanbaru City which the amount of sample in 52 industry unit. The dependent variable that used is financial capital, labour and material, meanwhile the dependent variable is production value. Method of the collecting data is do by questionare. Analysis methid that used in the research is production function of Cobb-Douglas with Frontiers Stochastic Applications and Return to Scale.The result of the furniture from wood show that the technical efficiency is about 0,5008. The allocative efficiency is 1,2742. And the Economic efficiency is 0,638. While for return to scale about 1,0783. It means the furniture from wood is in the increasing return to scale.For the furniture from metal, the level of technical efficiency is about 0,7519, the allocative efficiency is 1,7234, and the economic efficiency is 1,2931. While the return to scale value is about 0,6939. It means furniture from metal is in decreasing return to scale.By the level of technical efficiency that approaching 1(one). It can concluded that furniture from metal industries is more efficient in the using of its factor production than the metal furniture

Correlation Between the Length of Stay Around Railways and Quality of Life

One of the strongest noise in the environment is train noise. Chronic exposure to noise can affect the psychology and physiology of various systems in the body. Prolonged changes in homeostasis lead to a decline in the quality of life. This study aimed to assess the correlation between the length of stay around railway and quality of life. This was a cross-sectional study conducted in Surakarta, Indonesia with involving 60 maleparticipants aged 25-60 years old who have lived along the railway for at least one year. Participants who have chronic diseases and disabilities were excluded. The noise level was measured using the sound level meter. Nottingham Health Profile (NHP) was used to assess the quality of life. The length of stay data was obtained from the district administration database. We found that the participants’ NHP scores had negative correlation with the noise levels (p <0.01, r = -0.562). The length of stay around the railway also had a negative correlation with the NHP scores (p <0.05, r = -0.364). These findings showed that there was an inverse correlation between noise level around the railway and quality of life. In conclusion, the length of stay around the railway had aninverse correlation with quality of life