Traffic related air pollution and its impact on respiratory health among children

Exposure to traffic related air pollution (TRAP) is a public health concern particularly in children, who are one of the most susceptible groups of the population. Children are more vulnerable to such exposure by virtue of their increased susceptibility and the higher doses received. The materials for this review was obtained from several online databases ; PubMed, Proquest, Scopus, Springerlink and Science Direct (year 1990 to 2018). In this review, we emphasized several relevant studies on respiratory health effects among children living in the proximity to heavy traffic area and focus on the factors, which contributed to the severity of the health outcomes. Short term TRAP exposure reduces lung function, increases respiratory symptoms and incidence of asthma and allergic diseases especially for those who living within 75 m from the heavy traffic area. Preventive measures must be taken in order to protect children from exposure to traffic air pollutants

Analisis Struktur Dan Komponen Laporan Keuangan Kjks Ugt Sidogiri Wirolegi

Tulisan ini bertujuan untuk menguji apakan KJKS UGT Sidogiri Wirolegi sesuai dengan PSAK Syariah dan SAK ETAP atau tidak. Penelitian ini menggunakan pendekatan deskriptif qualitative. Obyek analisis dalam studi ini adalah laporan keuangan KJKS UGT Sidogiri Wirolegi. Data yang dipergunakan adalah data primer yang didapat dari wawancara dan data sekunder dari laporan keuangan. Data dianalisis dengan menggunakan metode kualitatif dan tringulasi. Hasil penelitian menunjukkan bahwa laporan keuangan KJKS UGT Sidogiri Wirolegi tidak sesuai dengan PSAK Syariah karena tidak tepat dalam penyusunan. Kajian ini bisa menjadi bahan refensi bagi dunia pendidikan dan praktisi KJKS.Kata kunci: Laporan, SAK , PSAKSTRUCTURE AND COMPONENT ANALYSIS OF FINANCIAL REPORT OF KJKS UGT SIDOGIRI WIROLEGI. The purpose of this research is to know the financial report KJKS UGT Sidogiri Wirolegi whether appropriate with PSAK Syariah and SAK ETAP who was valid. This research is applied descriptive and qualitative approach. The object analysis in this research is a financial report. The kind of data that are used in this research is primary data which is obtained directly from interview result and the secondary data that is obtained comes from financial report document. Data analysis method that used in this research are qualitative and triangulation. The result of this research shows that entirely the financial report KJKS UGT Sidogiri Wirolegi was not appropriate to Syariah PSAK. This research can be the reference to the next research either to the importance of education or KJKS practitioner to compile the financial report

ANALISIS PERBANDINGAN HARGA POKOK PRODUKSI MAKLON DAN HARGA POKOK PRODUKSI SECARA MENYELURUH (STUDI KASUS PADA ICYLAND APPAREL)

This research aims to know the implementation of generally accepted accounting principles of substance over form of the village’s financial management and the impact of not satisfy the principle of substance over form against the trend of lapses in Financial Management Kalimadu Jember Regency Village. This research is qualitative research in methods of case studies. Primary data obtained by the method of in-depth interview to some villagers. The secondary data were directly obtained from the Government of the Kalimadu Village. The validity test was using the technique of triangulation of Data sources. The results showed that the substance over form principle wasn’t applied in every process of financial management of the village. This is impacting on the quality of the financial report of the Kalimadu village of unaccountable and could not be accounted for so that gave rise to the existence of the lawsuit to the village head and village treasurer. Keywords: Cost of Goods Sold, Production Cost, Cos

Association of exposure to PM2.5 and PM10 with DNA damage in exfoliated buccal mucosa cells among primary school children living nearby palm oil activity at Semenyih, Selangor

Introduction: Exposure of PM2.5 and PM10 released from combustion of biomass activity caused respiratory health among children. Objective: This study aims to determine the association between exposure of PM2.5 and PM10 with DNA damage in primary school children living nearby palm oil combustion activity at Semenyih. Methods: A cross sectional comparative study were conducted among Malay primary school children in school A located 2.7km from palm oil activity (N=82) and school B located about 40km away from the palm oil area (N=85). A standardized questionnaire were distributed to respondent’s parents. Concentrations of PM2.5 and PM10 were measured by using Dust Trak DRX Aerosol Monitor Model 8534 and Escort LC Personal Sampling Pump. Measurement of indoor and outdoor air pollutants were conducted in schools and home. Buccal cells were collected, which then followed by micronucleus assay. Results: Concentration of PM10 and PM2.5 at home of studied group were significantly higher compared to comparative group with p value (p=0.007) and (p=0.018) respectively. PM10 and PM2.5 of studied schools were significantly higher compared to comparative schools with p value (p=0.014) and (p=0.04) respectively. MN frequencies of studied group were significantly higher compared to comparative group (p=0.001). Significant difference of respiratory symptoms were found between two groups which are cough, phlegm, wheezing and chest tightness (p=0.001). There were significant correlation between PM10 with MN frequency of studied group and comparative group with r= 0.562; p=0.001. Conclusion: This study indicated that the exposure of PM10 and PM2.5 would increase the risk of having respiratory health symptoms and might induce the micronuclei formation among children who lived near palm oil activity area

Pengaruh Tata Kelola Perusahaan dan Kualitas Auditor terhadap Manajemen Laba pada Bank Umum Syariah di Indonesia

The aimed of this research was to examine the influence of corporate governance and auditor quality on earnings management in islamic banks in Indonesia. Corporate governance in this research used the size of audit committee, the size of Shariah Supervisory Board  and managerial ownership as a proxy. Auditor quality in this research used accountant firm size as a proxy. The type of this research was explanatory research. The population were islamic banks listed in Bank Indonesia during 2013-2018. Using purposive sampling method, the sample were 60 islamic banks in Indonesia. Data resource using annual report from each islamic banks. The analysis method using multiple linear regression. The result indicated that managerial ownership had positive influence on earnings management, meanwhile the size of audit committee, the size of SSB, and auditor quality had no influence on earnings management. Keywords: auditor quality, corporate governance, earnings management, islamic banks &nbsp

PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP KINERJA KEUANGAN BANK UMUM SYARIAH

Munculnya Konsep Good Corporate Governance (GCG) didasarkan pada agency theory yang mengharapkan adanya keterbukaan informasi sehingga konflik kepentingan antara agen dengan principal dapat diminimalisir. Konflik kepentingan dapat terjadi pada setiap perusahaan termasuk perbankan syariah. Keadaan ini disadari oleh Bank Indonesia yang kemudian mewajibkan penerapan prinsip GCG dalam peraturan Bank Indonesia yaitu PBI No. 8/4/PBI/2006.Tujuan penelitian ini adalah menguji bagaimana pengaruh GCG terhadap kinerja keuangan Bank Umum Syariah. Penelitian menggunakan data sekunder berupa laporan tahunan (annual report) dan laporan good corporate governance (GCG) bank umum syariah periode 2008-2010. Populasi dalam penelitian ini adalah seluruh bank umum syariah menurut Direktori Perbankan Indonesia. Sedangkan jumlah sampel berdasar purposive sampling yaitu bank umum syariah yang mempublikasikan laporan keuangan, laporan tahunan ( annual report ) dan laporan GCG selama periode 2008 sampai dengan 2010 diperoleh sebnyak 17 perusahaan. Alat analisi yang digunakan sebagai pengujian hipotesis adalah PLS. Hasil penelitian menunjukkan bahwa GCG berpengaruh terhadap kinerja keuangan yang diproksikan dengan ROA dan ROE. Ini menunjukkan bahwa penerapan GCG oleh BI pada bank umum dapat mengurangi konflik kepentingan yang terjadi dan menumbuhkan kinerja perbankan syariah khususnya dengan harapan dapat menarik investor untuk meningkatkan investasinya. Kata kunci: Good Corporate Governance, kinerja keuangan, ROA, ROE, dan Bank Syariah

PERSEPSI MENGENAI WAJAR DAN BENAR DALAM PENYAJIAN LAPORAN KEUANGAN ENTITAS SYARIAH

Presentation of financial statement from a Shariah entity is an accountability form which made by the entity to be informed the stakeholders-were associated to the entity. This study aims to find out the perceptions of the parties-were associated to shariah accounting or shariah entity about fair dan true in financial statement presentation of shariah entity. This study is a qualitative research with descriptive data and triangulation analysis. The kind of data in this study is primary data which get from direct interview. The result of this study show that there are some senses about using fair and true terminology, which in compilate and present a financial statement for shariah, fair and true must be used together in order to obtain information that fit with event based on agreement, without manipulation information, and without disobeying the rule of Allah SWT. It was shown by the perceptions from the informants in research proccess. This study can be the refference for standard maker in repairing the existence standard or for academicians, practicians, and Islamic teachers as the first step to re-examine the existence standard. Keywords: Perception, presentation, financial statement, shariah entities, fair, true

MENTAL ACCOUNTING: MEMAKNAI KEBAHAGIAAN DARI SISI LAIN GAYA HIDUP MAHASISWA KOS

This study aims to understand and analyze in depth about the financial behavior of college students in terms of addressing mental accounting phenomena in daily life, as well as being framed with lifestyles that shape perceptions about the happiness of life subjectively. The research subjects in this study were college students in particular the Department of Accounting, University of Jember. Qualitative research with a phenomenological approach is used because researchers want to explore the phenomenon as a whole according to events in the field. Data analysis technique is done by collecting data from interviews, then calcifying based on themes and drawing conclusions. The results showed a mental accounting phenomenon in college students' daily lives related to financial decision making and the treatment of income sources. Besides that students have also applied mental accounting quite wisely, especially in terms of financial decision making. Keywords: college students, happiness, lifestyle, mental accountin

Analisis Rekonstruksi Penyusunan Laporan Keuangan Masjid (Studi Kasus pada Masjid Agung Baiturrahman Banyuwangi)

The mosque is one of the non-profit oriented organizations in the field of religion in carrying out its activities, by managing its resources and resources derived from the community voluntarily and sincerely in accordance with the Statement of Financial Accounting Standards (PSAK) 45 on Nonprofit Organizations, That non-profit organizations should also and are entitled to make financial reports and report to users of financial statements. Mosques must make accurate financial statements and provide information to users of these financial statements ie the donors of the mosque. To be able to make accurate mosque financial statements required the application of accounting. Accounting is an activity undertaken untu produce sautu information system in the form of financial statements. Thus, mosques require the role of accounting as a tool for the process of managing, recording, interpreting, and reporting financial transactions that always guided by PSAK 109 and PSAK 45 set by the Indonesian Institute of Accountants (IAI) which will ultimately produce more transparent financial statements and Accountable. Keywords: Financial Statement of Mosque, Mosque, Nonprofit Organization,, PSAK 109, PSAK 45