Pengaruh Ukuran Perusahaan, Profitabilitas, Opini Audit, dan Umur Perusahaan terhadap Audit Delay (Studi Empiris pada Perusahaan Property dan Real Estate yang Terdaftar di Bursa Efek Indonesia pada Tahun 2012-2014)

Penelitian ini bertujuan untuk mengetahui pengaruh Ukuran Perusahaan, Profitabilitas, Opini Audit, dan Umur Perusahaan terhadap Audit Delay pada Perusahaan property dan real estate yang terdaftar di Bursa Efek Indonesia pada tahun 2012-2014. Jenis penelitian ini adalah penelitian kausal komparatif dengan pendekatan ex post facto. Sampel diambil dengan menggunakan teknik purposive sampling berjumlah 41 Perusahaan. Teknik analisis data yang digunakan adalah statistik deskriptif, uji asumsi klasik, analisis regresi linier sederhana, dan analisis regresi linier berganda. Berdasarkan hasil penelitian, menunjukkan bahwa (1) Ukuran Perusahaan berpengaruh signifikan terhadap Audit Delay, hal ini dibuktikan dengan koefisien regresi=-3,118, nilai signifikansi t sebesar 0,010 < 0,05. (2) Profitabilitas berpengaruh signifikan terhadap Audit Delay, hal ini dibuktikan dengan koefisien regresi=-22,386, nilai signifikansi t sebesar 0,026 < 0,05. (3) Opini Audit berpengaruh signifikan terhadap Audit Delay, hal ini dibuktikan dengan koefisien regresi=3,407, nilai signifikansi t sebesar 0,013 < 0,05. (4) Umur Perusahaan berpengaruh signifikan terhadap Audit Delay, hal ini dibuktikan dengan koefisien regresi=-0,231, nilai signifikansi t sebesar 0,030 < 0,05. (5) Ukuran Perusahaan, Profitabilitas, Opini Audit, dan Umur Perusahaan berpengaruh secara simultan terhadap Audit Delay, hal ini dibuktikan dengan nilai signifikansi F sebesar 0,002 < 0,05. Besarnya pengaruh secara simultan ditunjukkan dengan nilai R square sebesar 12,9%

Wind Statistical Analysis and the Number of Generation Hours for Different Wind Turbines at Three Lakes in Iraq

The use of wind as an energy source is becoming popular because it is non-polluting and renewable. There is a pressing need in Iraq to develop site-based technology on wind energy, which can be used for optimal design of wind turbines and wind farming. The main objective of this research is to analyze the wind data statistics for one year period of January to December 2012 at three lakes in Iraq; Tharthar, Habbaniyah, and Razzazah. In the other hand, data recorded at 10m are estimated at 30m and 50m above ground level. Statistical analysis of these data is achieved using Weibull distribution function; the analysis included different wind turbine machines (500 kW, 950 kW, and 1500 kW) in order to assess the number of hours electricity generation from those turbines. The results show that Tharthar Lake gives more generation hours than the other lakes depending on the site characteristics and on the turbine type. Keywords: Wind speed, Weibull parameters estimation, Generation hours, lakes, Iraq

Implementasi Supervisi Klinis Dalam Rangka Meningkatkan Kemampuan Guru Mengelola Proses Pembelajaran Pada Guru SD Se-gugus VII Kecamatan Sawan

The School Action Research which was done aimed at finding out the ability of the social subject teachers of elementary school in gugus VII Sawan sub-district in the academic year of 2012/2013 in planning, implementing the learning process, and administration completion, and also finding out the obstacles which were faced by social subject teachers though clinical supervision. This research was conducted in two cycles, in which, the subjects were 21 social subject teachers. The data collection was done by using observation method in order to find out the teachers' ability in planning the learning process and implementing the learning process. Furthermore, the data was analyzed by using statistics descriptive method. The result of the research showed that the implementation of clinical supervision can improve the the teachers' ability in managing the learning process

Penerapan Model Kemitraan Partisipatif Konseptual PKBM dalam Meningkatkan Kemandirian di PKBM Nurul Ulum Situbondo

PKBM banyak ditemui tingkat kemandirian rendah, karena bergantung pada pemerintahan terutama dalam dana. Penelitian dilakukan dengan tujuan mendeskripsikan penerapan model kemitraan partisipatif konseptual PKBM dalam meningkatkan kemandirian &nbsp;di PKBM Nurul Ulum.&nbsp; Penelitian ini menggunakan pendekatan kualitatif deskriptif. Lokasi penelitian berada di PKBM Nurul Ulum yang beralamat Jl pelabuhan Jangkar No. 31 RT.3 RW. 6 Situbondo Jawa Timur . Subjek penelitian ini yaitu pengelola lembaga berjumlah 5 yang meliputi 2 pengelola dan 3 pendidik.&nbsp; Teknik pengumpulan data yang digunakan yaitu 1) Wawancara mendalam, 2) Observasi partisipatif, 3) Dokumentasi. Teknik keabsahan data yang digunakan penelitian ini, yaitu teknik trigulasi. Selanjutnya teknik analisis data menggunakan analisis Miles dan Hubermen, yaitu dengan tahap 1) Kondensasi data, 2) Display data verifikasi, 3) Conclusion. Hasil penelitian proses penerapan model kemitraan partisipatif konseptual, yaitu sebagAi berikut 1) Identifikasi internal institusi dalam memperoleh data kebutuhan peserta didik dan lembaga PKBM dalam bermitra, 2) Merumuskan aspek-aspek prioritas kebutuhan bermitra dalam hasil identifikasi kelembagaan untuk mengetahui aspek-aspek apa saja yang diperlukan untuk pelaksanaan program, 3) Menentukan lembaga mitra dalam mencapai target kebutuhan lembaga mitra yang akan diupayakan kemitraannya, dan 4) Membuat kesepakatan mengenai hak dan kewajiban mitra kerja. Pengelola PKBM memegang peranan penting dalam keberhasilan atau kegagalan pelaksanaan suatu program, karena kualitas layanan yang diberikan oleh PKBM akan sangat menentukan keberhasilan progra

PENGARUH LOCUS OF CONTROL DAN SISTEM PENGENDALIAN INTERNAL TERHADAP BUDGETARY SLACK (Studi pada PT Kereta Api Indonesia (Persero) Kota Bandung)

ABSTRACK Penelitian ini bertujuan untuk mengetahui seberapa pengaruh antara Locus of Control dan Sistem pengendalian Internal terhadap Budgetary Slack pada PT Kereta Api Indonesia (Persero) Kota Bandung. Pendekatan penelitian yang digunakan dalam penelitian ini adalah analisis deskriptif dan verifikatif dengn menggunakan data primer. Teknik sampling yang digunakan adalah teknik Non-Probability Sampling dengan menggunakan Purposive Sampling. Analisis statistik yang digunakan adalah uji normalitas, analisis regresi, korelasi, pengujian hipotesis dengan menggunakan uji t dan uji F serta analisis koefisien determinasi. Banyaknya populasi penelitian adalah 50 orang dan sample penelitian menjadi 45 orang dengan sumber data yang diperoleh melalui hasil pengisian kuesioner. Hasil penelitian ini menunjukan bahwa secara simultan antara Locus of Control dan Sistem pengendalian Internal terhadap Budgetary Slack semakin baik. antara Locus of Control dan Sistem pengendalian Internal yang baik secara simultan memberikan pengaruh sebesar 74,5 persen terhadap Budgetary Slack pada PT Kereta Api Indoneia (Persero) Kota Bandung. Secara bersama-sama Locus of Control dan Sistem pengendalian Internal berpengaruh terhadap Budgetary Slack. Kata kunci : Locus of Control, Sistem Pengendalian Internal, Budgetary Slac

Refining Late-Holocene environmental changes of the Akko coastal plain and its impacts on the settlement and anchorage patterns of Tel Akko (Israel)

Acord transformatiu CRUE-CSICAltres ajuts: United States-Israel Binational Science Foundation (Project number: 2016080)Akko/Acre, a UNESCO World Heritage site since 2001, is one of the oldest continuously inhabited sites in the eastern Mediterranean. Tel Akko was a major maritime centre of the southern Levant from the Middle Bronze to the Late Persian period. The city was then moved 1500 m to the west on the Akko promontory where the 'Old City' of Saint-Jean d'Acre is located. The natural and anthropogenic evolution of Tel Akko area is reflected by persistent geographical and habitation pattern changes. We combine sedimentological and faunal analyses of radiocarbon dated cores as well as identification of ceramic sherds found in the cores with ground penetrating radar investigations to propose an up-to-date palaeogeographical reconstruction of landscape/environmental changes of the Akko coastal plain in order to understand the extent to which environmental pressures have played a role on the position of anchorage and habitation patterns. We highlight how the local population make use of the natural advantages of the area and adapted to environmental pressures. Following a constant sedimentary input and simultaneous coastal progradation of the Akko coastal plain the main anchorage areas where forced to move. While the 2nd Millennium BCE anchorage was on the southern area of the tell, the late-1st Millennium BCE (Phoenician-Persian) anchorage was relocated on the western area. Vicissitudes in settlement pattern noted in archaeological excavations and surveys on Tel Akko have, most likely, been the consequence of the changes in the position of the coastline

The Effectiveness of a Program Based on Psychosocial Support in Raising the Level of Family Empowerment among Refugees in Jordan

هدفت الدراسة إلى فحص مدى فاعلية برنامج مستند للدعم النفسي الاجتماعي في رفع مستوى التمكين الأسري لدى اللاجئين في الأردن. وتكونت عينة الدراسة من (32) لاجئًا في محافظة إربد تم تعيينهم بشكل عشوائي لمجوعتين متساويتين: المجوعة التجريبية (ن= 16) التي شاركت في برنامج الدعم النفسي الاجتماعي، والمجموعة الضابطة (ن= 16) التي لم تشارك في أي برنامج تدخل. ولتحقيق أهداف الدراسة تم تطوير مقياس التمكين الأسري لجمع بيانات الدراسة في الاختبارات القبلية والبعدية لمجموعتي الدراسة، وفي الاختبار التتبعي مع أفراد المجموعة التجريبية فقط، وبرنامج الدعم النفسي الاجتماعي. أظهرت نتائج الدراسة وجود فروق دالة إحصائيًا بين المجموعتين التجريبية والضابطة في متوسطات الدرجات على مقياس التمكين الأسري في الاختبار البعدي لصالح المجموعة التجريبية، وعدم وجود فروق دالة إحصائيًا بين متوسطات القياسين البعدي والتتبعي في مقياس التمكين الأسري، مما يعكس ثبات تأثير البرنامج.The study aimed to examine the effectiveness of a program based on psychosocial support in raising the level of family empowerment among refugees in Jordan. The study sample consisted of (32) refugees in Irbid governorate who were randomly assigned to two equal groups: the experimental group (n = 16), who participated in the psychosocial support program, and the control group (n = 16), who did not participate in any intervention program. To achieve the study's objectives, the Family Empowerment Scale was developed to collect study data in the pre and posttests for the two study groups and the follow-up test with members of the experimental group only and the psychosocial support program. The results of the study showed that there were statistically significant differences between the experimental and control groups in the mean scores on the family empowerment scale in the posttest in favor of the experimental group, and there were no statistically significant differences between the means of the post and follow-up measures in the family empowerment scale, which reflects the reliability of the program’s impact

Acute toxicity test of anthelmintic herbal on Artemia salina larvae

Jamu X is a traditional medicine that is believed to provide anti-inflammatory effects, contains natural ingredients such as Curcuma xanthorrhiza Robx and Curcuma aeruginaosa Robx, has long been used to treat worm infections in children, but it has not passed preclinical tests. The use of traditional medicine in Indonesia has also increased to 44.3%, 55.3% in liquid form, and the rest in powder form. Therefore, this study aimed to determine the potential acute toxicity of Jamu X to Artemia salina larvae presented as its    Furthermore, to determine the damaged parts of the larval organs using the Brine Shrimp Lethality Test (BSLT) method. This experimental study used 10000, 1000, 100, 10, 1, and 0.1 ppm, and each concentration contained 10 Artemia salina larvae. Then, we obtained the upper limit of 10,000 and the lower limit of 1000. In the following test, the larvae were grouped into six groups consisting of 10 Artemia salina larvae, and each group was given Jamu "X" solution with a series of concentrations 10000, 7820, 5640, .168, 1780, and 1000 ppm. Mortality data of Artemia salina larvae were analyzed by probit analysis to determine the value of   . The results of this study showed the   value was 1548.81 µg/mL, and damage was found in the thorax, antennae, antennule, stigma, and abdomen. It shows that Jamu X does not have the potential for acute toxicity or is non-toxic, which is indicated by the value of   &gt; 1000 ppm

Evaluation and Comparison of the Effects of Mature Silkworm (Bombyx mori) and Silkworm Pupae Extracts on Schwann Cell Proliferation and Axon Growth: An In Vitro Study

Background: Silkworm products were first used by physicians more than 8500 years ago, in the early Neolithic period. In Persian medicine, silkworm extract has several uses for treating and preventing neurological, cardiac, and liver diseases. Mature silkworms (Bombyx mori) and their pupae contain a variety of growth factors and proteins that can be used in many repair processes, including nerve regeneration. Objectives: The study aimed to evaluate the effects of mature silkworm (Bombyx mori), and silkworm pupae extract on Schwann cell proliferation and axon growth. Methods: Silkworm (Bombyx mori) and silkworm pupae extracts were prepared. Then, the concentration and type of amino acids and proteins in the extracts were evaluated by Bradford assay, sodium dodecyl sulfate-polyacrylamide gel electrophoresis (SDS-PAGE), and liquid chromatograph-mass spectrometer (LC-MS/MS). Also, the regenerative potential of extracts for improving Schwann cell proliferation and axon growth was examined by 3-(4, 5-dimethylthiazol-2-yl)-2, 5-diphenyl tetrazolium bromide (MTT) assay, electron microscopy, and NeuroFilament-200 (NF-200) immunostaining. Results: According to the results of the Bradford test, the total protein content of pupae extract was almost twice that of mature worm extract. Also, SDS-PAGE analysis revealed numerous proteins and growth factors, such as bombyrin and laminin, in extracts that are involved in the repair of the nervous system. In accordance with Bradford’s results, the evaluation of extracts using LCMS/MS revealed that the number of amino acids in pupae extract was higher than in mature silkworm extract. It was found that the proliferation of Schwann cells at a concentration of 0.25 mg/mL in both extracts was higher than the concentrations of 0.01 and 0.05 mg/mL. When using both extracts on dorsal root ganglion (DRGs), an increase in length and number was observed in axons. Conclusions: The findings of this study demonstrated that extracts obtained from silkworms, especially pupae, can play an effective role in Schwann cell proliferation and axonal growth, which can be strong evidence for nerve regeneration, and, consequently, repairing peripheral nerve damage