Kewenangan Pemerintah Daerah Bidang Pertanahan di Era Otonomi Daerah

Since the reformation era, the government made the revolution in government administration to develop Indonesia. One of the revolutions is the issuance of Law no. 32 of 2004 on Regional Government; the authority of land is one of the law components. Previously, the authority of land is centered in the central government. Conversely, through the Article 10 paragraph (3) of Law No. 32 of 2004 on regional autonomy, the authority of the land sector should be submitted to the local government for its more understanding about the land nowadays. The transfer of authority is one of development step in Law aspect in Indonesia. Sejak era reformasi bergulir, pemerintah melakukan revolusi dibidang administrasi pemerintahan guna memajukan Negara Indonesia. Salah satu revolusi yang terjadi adalah dengan dikeluarkannya Undang-undang No. 32 Tahun 2004 tentang Pemerintahan Daerah, antara lain dibidang pertanahan. Semula kewenangan bidang pertanahan ini urusannya berada di pemerintah pusat. Namun di era reformasi ini melalui Pasal 10 ayat (3) UU No. 32 tahun 2004 tentang otonomi daerah, kewenangan bidang pertanahan sudah seharusnya diserahkan kepada pemerintah daerah yang lebih mengetahui kondisi pertanahan tersebut. Pengalihan kewenangan tersebut merupakan salah satu bentuk dari langkah pembangunan di bidang hukum di Indonesia

Non-invasive acquisition of fetal ECG from the maternal xyphoid process: a feasibility study in pregnant sheep and a call for open data sets

Objective: The utility of fetal heart rate (FHR) monitoring can only be achieved with an acquisition sampling rate that preserves the underlying physiological information on the millisecond time scale (1000 Hz rather than 4 Hz). For such acquisition, fetal ECG (fECG) is required, rather than the ultrasound to derive FHR. We tested one recently developed algorithm, SAVER, and two widely applied algorithms to extract fECG from a single channel maternal ECG signal recorded over the xyphoid process rather than the routine abdominal signal. Approach: At 126dG, ECG was attached to near-term ewe and fetal shoulders, manubrium and xyphoid processes (n=12). FECG served as the ground-truth to which the fetal ECG signal extracted from the simultaneously-acquired maternal ECG was compared. All fetuses were in good health during surgery (pH 7.29+/-0.03, pO2 33.2+/-8.4, pCO2 56.0+/-7.8, O2Sat 78.3+/-7.6, lactate 2.8+/-0.6, BE -0.3+/-2.4). Main result: In all animals, single lead fECG extraction algorithm could not extract fECG from the maternal ECG signal over the xyphoid process with the F1 less than 50%. Significance: The applied fECG extraction algorithms might be unsuitable for the maternal ECG signal over the xyphoid process, or the latter does not contain strong enough fECG signal, although the lead is near the mother's abdomen. Fetal sheep model is widely used to mimic various fetal conditions, yet ECG recordings in a public data set form are not available to test the predictive ability of fECG and FHR. We are making this data set openly available to other researchers to foster non-invasive fECG acquisition in this animal model

Analisis Pengaruh Opini Audit Tahun Sebelumnya, Kualitas Auditor, Profitabilitas, Likuiditas, Dan Solvabilitas Terhadap Pemberian Opini Audit Going Concern Pada Perusahaan Consumer Goods Industry Yang Terdaftar Di Bursa Efek Indonesia

Penelitian ini bertujuan untuk menguji beberapa faktor yang dijadikan sebagai indikatorutama dalam pemberian opini audit going concern. Faktor-faktor yang diuji dalampenelitian ini adalah opini audit tahun sebelumnya, kualitas auditor, profitabilitas,likuiditas, dan solvabilitas. Serta membandingkan kedua proksi non keuangan antaraopini audit tahun sebelumnya dan kualitas auditor. Sampel penelitian ini adalah 28perusahaan sektor Consumer Goods Industry yang terdaftar di BEI pada tahun 2009-2011. Penelitian ini menggunakan analisis regresi logistik dengan dua model, dimanamodel pertama penulis menguji apakah keseluruhan faktor-faktor dalam penelitian iniberpengaruh terhadap pemberian opini audit going concern pada tahun pengamatan dari2009-2011. Sedangkan pada model regresi yang kedua membandingkan antara opiniaudit tahun sebelumnya dengan kualitas auditor, sebagai proksi non keuangan manakahyang lebih menunjukkan pengaruh terhadap pemberian opini audit going concern, padatahun pengamatan dari 2009-2011. Penelitian ini menyimpulkan bahwa pada modelregresi logistik pertama terdapat dua variabel yang berpengaruh terhadap pemberianopini audit going concern, yaitu opini audit tahun sebelumnya dan solvabilitas.Sedangkan pada model regresi yang kedua, variabel opini audit tahun sebelumnya yangmemiliki pengaruh terhadap opini audit going concern, hal ini membuktikan apabilaperusahaan pada tahun sebelumnya mendapatkan opini going concern, maka ditahunberikutnya kemungkinan besar akan mendapatkan kembali opini going concern

Analisis Faktor – Faktor yang Mempengaruhi Job Satisfaction Auditor yang Bekerja pada Kantor Akuntan Publik di Jakarta

This study aims to examine the factors - factors that affect job satisfaction, the auditor who worked on KAP in Jakrta. The unit of analysis of this study is the auditor who worked on the public accounting firm in Jakarta. The number of samples is 120 auditors and the data processed using SPSS. The analysis performed included tests of validity, test reliability, test classic assumptions, multiple linear regression analysis including the F test, t test, and coefficient of determination. The results of the analysis of the study can be seen that the variable consideran leadership style, structure leadership style, and complexity of the task has a positive effect on job satisfaction. While the variable of time budget pressures have a negative influence on job satisfaction

PENGARUH KARAKTERISTIK KOMITE AUDIT TERHADAP KUALITAS LABA

The aim of the research is to investigate the influence of audit committee characteristics on earnings quality. Independent variables on this research included size of audit committee, independence of audit committee, number of meetings of audit committee, and tenure of audit committee. While the dependent variable is earnings quality. This research also used 2 control variables included company size and company leverage. This research is a quantitative research using secondary data such as data in the annual report which are manually taken through official site of Bursa Efek Indonesia. Population of this research is the whole 136 manufacturing companies listed on Bursa Efek Indonesia constanly or successively along 2014 – 2016. Then 74 companies are selected to match the criteria. This research uses linear regression analysis method for hypothesis testing. The results showed that audit committee size and audit committee independence are have no effect on earnings quality. Number of meetings has positive effect on earnings quality, which frequently meetings can solve companies problems fastly. While audit committee tenure has negative effect on earnings quality, which someone who officiate in long time as a audit committee on a certain company knowing some opportunities in a company to doing earnings management practices

PENGARUH GOOD CORPORATE GOVERNANCE, KUALITAS AUDIT DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN (Studi Empiris Pada Perusahaan Yang Terdaftar di Bursa Efek Indonesia tahun 2012-2014)

This study aimed to examine the effect of good corporate governance, audit quality and profitability on the value of companies listed on the Indonesia Stock Exchange 2012-2014. In this research there are three independent variables, good corporate governance, audit quality and profitability and one dependent variable is firm value. The sampling method used in this research is purposive sampling method. Total population included in this study were 466 companies, and then that meet the purposive sampling of ten companies. Type of regression model used in this study are multiple regression, and then to test the research in multiple regression using Statistical Product and Service Solution (SPSS) version 20.0 for windows using the F test (Anova) and T test (partial). The results of these studies showed that both together in such a manner (F Test) all independent variables affect the firm value. Then in T Test only variable that affects the profitability of the company's value significantly. While variable good corporate governance and audit quality does not affect the firm value

Analisis Pendapatan Nelayan Rajungan Alat Tangkap Jaring Pejer (Bottom Set Gill Net) Dan Jaring Gondrong (Trammel Net) Di Desa Sukoharjo Kecamatan Rembang Kabupaten Rembang

Desa Sukoharjo adalah salah satu desa di Kabupaten Rembang yang merupakan desa penghasil rajungan. Penelitian ini bertujuan untuk mengkaji aspek teknis penangkapan rajungan. Menganalisis perbandingan pendapatan serta menganalisis aspek finansial kelayakan USAha jaring Pejer (Bottom set gill net) dan jaring Gondrong (Trammel net) di Desa Sukoharjo.Metode penelitian yang digunakan adalah metode deskriptif bersifat studi kasus dengan jumlah sebanyak 60 sampel yang terdiri 30 nelayan jaring Pejer (Bottom set gill net) dan 30 nelayan jaring Gondrong (Trammel net). Metode pengambilan sampel menggunakan purposive sampling. Data yang diambil berupa data primer dan data sekunder. Metode analisa data yang digunakan adalah analisis pendapatan menggunakan uji statistik dan aspek finansial. Hasil penelitian menunjukkan secara teknis jaring Pejer (Bottom set gill net) dan jaring Gondrong (Trammel net) mempunyai panjang 160 m dan 157 m. Perahu terbuat dari kayu dan mesin berkekuatan 16-24 PK. Pengoperasian 3 tahap yaitu setting, immersing, hauling. Fishing ground diperairan Rembang. Hasil analisis pendapatan penangkapan rajungan Ho ditolak artinya adanya perbedaan pendapatan antara kedua kelompok USAha penangkapan rajungan dengan finansial USAha didapatkan nilai finansial kedua alat tangkap tersebut, menunjukan bahwa kegiatan USAha penangkapan alat tangkap tangkap jaring Pejer (Bottom set gill net) dan jaring Gondrong (Trammel net) layak dijalankan. Sukoharjo is one of the villages in Rembang which is producing blue swimming crabs. This study aimed to examines the technical aspects of catching blue swimming crab. Analyzing the ratio of income as well as analyzing financial aspects of the business feasibility Bottom set gill net and Trammel net in the village of Sukoharjo. The method used is descriptive method is a case study with a sample of of respondents is as many as 60 sample consisting of 30 fishermen Bottom set gill net and 30 fishermen Trammel net. The sampling method using purposive sampling. Data taken the form of primary data and secondary data. Data analysis method used is the income analysis using statistical tests and financial aspects. The results showed technically Bottom set gill net and Trammel net has a length of 160 m and 157 m. The boat is made of wood and powered engine 16-24 PK. Operation of three phases, namely setting, immersing, hauling. Apex fishing ground waters Rembang. Results of analysis using t-test is obtained, then Ho is rejected. income instruments fishing gear Bottom set gill net and Trammel net amounted to Rp. 59.708.000,- per year and Rp 61.717.000,-per year with financially acquired businesses on the financial value of the fishing gear, showed business activity catching blue swimming crab is Bottom set gill net and Trammel net viable

Pengaruh Karakteristik Komite Audit terhadap Kualitas Laba

The aim of the research is to investigate the influence of audit committee characteristics on earnings quality. Independent variables on this research included size of audit committee, independence of audit committee, number of meetings of audit committee, and tenure of audit committee. While the dependent variable is earnings quality. This research also used 2 control variables included company size and company leverage.This research is a quantitative research using secondary data such as data in the annual report which are manually taken through official site of Bursa Efek Indonesia. Population of this research is the whole 136 manufacturing companies listed on Bursa Efek Indonesia constanly or successively along 2014 – 2016. Then 74 companies are selected to match the criteria. This research uses linear regression analysis method for hypothesis testing.The results showed that audit committee size and audit committee independence are have no effect on earnings quality. Number of meetings has positive effect on earnings quality, which frequently meetings can solve companies problems fastly. While audit committee tenure has negative effect on earnings quality, which someone who officiate in long time as a audit committee on a certain company knowing some opportunities in a company to doing earnings management practices