ANALISIS REAKSI INVESTOR TERHADAP PENERIMAAN LAPORAN OPINI AUDIT GOING CONCERN

The purpose of this research is to obtain empirical evidence on investor reaction to going concern audit reports. Investor reaction is measured by cumulative abnormal return (CAR) with the market adjusted model. Institutional ownership is used as a moderating variable. This research hypothesized that going concern audit reports, going concern audit reports that cited financing problems, and going concern audit reports moderated by institutional ownership have negative influence on investor reaction. The sample in this research is all firms listed in Indonesia Stock Exchange during 2008-2013 that received going concern audit reports. The sampling method is purposive sampling, with the final sample is 95 firms. The hypothesis tested using multiple regression with OLS assumptions and one-sample t-test. The result indicates going concern audit report has a significant negative influence on investor reaction. Going concern audit reports that cited financing problems have no significant influenced on investor reaction. Institutional ownership can’t strengthen the influence of going concern audit reports on the investor reaction

PENGEMBANGAN ALAT PERAGA PAPAN TURUNAN MATEMATIKA UNTUK MENINGKATKAN PEMAHAMAN KONSEP MATEMATIS SISWA SMA NEGERI 4 KEJURUAN MUDA

Penelitian dan pengembangan ini didasarkan pada masalah keterbatasan variasi media pembelajaran yang digunakan untuk menjelaskan konsep turunan fungsi. Tujuan penelitian ini yaitu untuk menghasilkan media pembelajaran yaitu alat peraga papan turunan matematika pada materi turunan fungsi kelas XI, untuk mengetahui kevalidan media pembelajaran dan peningkatan pemahaman konsep matematis dengan berbantuan media pembelajaran yang telah dikembangkan. Metode yang digunakan adalah Research and Development (R&D) dengan model pengembangan ADDIE yang meliputi lima tahap yaitu Analisys, Design, Development, Implementation, and Evaluation. Kualitas alat peraga papan turunan matematika ditinjau dari aspek kevalidan dan peningkatkan pemahaman konsep matematis. Untuk aspek kevalidan diperoleh dari hasil penilaian 3 validator yaitu 2 orang ahli media memperoleh hasil persentase 78,24% dengan kategori baik. 2 orang Ahli materi memperoleh hasil persentase 86% dengan kategori sangat baik. 5 Siswa kelompok kecil memperoleh hasil persentase 83,5% dengan kategori sangat baik. Rata-rata persentase dari ketiga validator adalah 82,63% dengan kategori sangat baik. Sedangkan untuk mengetahui peningkatan pemahaman knnsep matematis diperoleh dari pretest dan postest siswa kelompok besar dengan skor rata-rata pretest 43,3 dan skor rata-rata postest 84,3 sehingga N-Gain yang diperolah adalah 0,72 dengan interpretasi tinggi. Dari nilai N-Gain  yang diperoleh maka alat peraga papan turunan dapat meningkatkan pemehaman konsep matematis siswa. Berdasarkan hasil tersebut, dapat disimpulkan bahwa alat peraga papan turunan matematika yang dikembangkan dinyatakan valid dapat meningkatkan pemahaman konsep matematis siswa

PENERAPAN MODEL PEMBELAJARAN CONCEPT ATTAINMENT DENGAN PENDEKATAN SAINTIFIK TERHADAP KEAKTIFAN BELAJAR SISWA PADA MAPEL EKONOMI

 AbstractThe problems in this research is the implementation of attainment concept learning with scientific approach towards student learning activity in economics subject at Madrasah Aliyah Negeri 1 Pontianak.The form of this research was a quasy experiment design with nonequivalent control group design. About 38 students on experiment class, XI IPS 1 that is the lowest student learning activity given treatment use the attainment concept learning with scientific approach. In this research, data is collected by observation sheets of student learning activity, observation sheets of learning, interview teachers and students, and documentation learning. Analysis techniques the data used the descriptive analysis. The result showed that in general the application of attainment concept learning with scientific approach is going well, and increased of student learning activity from meeting 1 namely 58,64 % category sufficient and 67,90 % at a meeting 2 category good. It means attainment concept learning with scientific approach increased student learning activity on grade XI IPS 1 Madrasah Aliyah Negeri 1 Pontianak.Keywords: Attainment Concept Learning, Scientific Approach, Student Learning Activit

Analysis of the Effect of Local Magnitude on Peak Ground Acceleration and Seismic Vulnerability Index for Geothermal Field Monitoring Using Microearthquake

Intensive exploitation of geothermal injection and production can trigger microearthquakes which it signals come from dynamic fractures. The purpose of this study is to decide the impact of local magnitude on mitigation in geothermal fields based on soil acceleration and vulnerability of seismic in geothermal fields. This study uses seismic wave recording data and the geology of the research area. It is focable on calculating local magnitude, ground acceleration and seismic susceptibility index to earthquakes based on ground acceleration and seismic susceptibility index in geothermal fields. The maximum amplitude value represent that the medium classification class (3<A0<6) is associated with a moderate degree of deformation. Natural frequency value are found with a moderate classification (4<f0<10) around the area of injection wells and production wells, indicating that the research area has a moderate level of soil hardness structure. The peak ground acceleration in the study area is classified as moderate (0.25<PGA<0.7) which means that the area has a moderate level of risk. Vulnerability of seismic in the study area is included in the low classification (Kg<10). The local magnitude impact on soil acceleration and vulnerability of seismic in this study has a moderate risk and can be categorised as safe. In the future, this research serves as a basis for proper decision-making in geothermal energy operations, monitoring, and infrastructure developmentEksploitasi intensif injeksi dan produksi panas bumi dapat memicu gempa bumi mikro yang sinyalnya berasal dari rekahan dinamis. Tujuan dari penelitian ini adalah untuk menentukan dampak magnitudo lokal terhadap mitigasi di lapangan panas bumi berdasarkan percepatan tanah dan kerentanan seismik di lapangan panas bumi. Penelitian ini menggunakan data rekaman gelombang seismik dan geologi daerah penelitian. Berfokus pada perhitungan magnitudo lokal, percepatan tanah dan indeks kerentanan seismik terhadap gempa bumi berdasarkan percepatan tanah dan indeks kerentanan seismik di lapangan panas bumi. Nilai amplitudo maksimum menunjukkan bahwa kelas klasifikasi sedang (3<A0<6) dikaitkan dengan derajat deformasi sedang. Ditemukan nilai frekuensi alami dengan klasifikasi sedang (4<f0<10) di sekitar area sumur injeksi dan sumur produksi, hal ini menunjukkan bahwa daerah penelitian memiliki tingkat struktur kekerasan tanah sedang. Puncak percepatan tanah di wilayah studi tergolong sedang (0,25<PGA<0,7) yang berarti wilayah tersebut memiliki tingkat risiko sedang. Kerentanan kegempaan di wilayah studi termasuk dalam klasifikasi rendah (Kg<10). Besaran lokal dampak percepatan tanah dan kerawanan seismik pada penelitian ini memiliki resiko sedang dan dapat dikategorikan aman

Medical nutrition therapy and home monitoring in type 2 diabetes mellitus patient with metabolic syndrome and history of diabetic ketoacidosis

Obesity, one of the risk factors for mtype 2 diabetes mellitus (T2DM), is known to cause low-grade inflammation and increase T2DM morbidity. Obesity and T2DM also lead to other comorbidities, such as metabolic syndrome. The provision of medical nutrition therapy accompanied with routine home monitoring could improve glycemic control and achieve therapeutic targets, simultaneously

Effects of Micronutrient Fortification, Baking Temperature, and Baking Time on Sensory Acceptance of Butter Cookies

This research aims to evaluate the effect of multiple-micronutrient fortification, baking temperature, and baking time on the sensory acceptance of butter cookies. Unfortified and fortified cookies with 3.2% (w/w) multiple-micronutrient mix were baked with different treatments: 170°C for 15 minutes and 190 °C for 9 minutes. Untrained adult female panelists (n=50) did a sensory test using a 9-point hedonic scale. Interaction between treatments significantly affected texture and aroma (p<0.05). Cookies fortified with micronutrients baked at 190°C had a lower mean hedonic score for texture (5.90±1.91) and aroma (6.54±1.61) among other treatments (p<0.05). These findings indicate that micronutrient fortification and baking profile affect the aroma and texture acceptance of butter cookies

Effect of Economic Growth to Gender Wage GAP

Gender gap persists in all aspects of life in the world. United Nations Development Programme Human Development Report states that it is important in human development is equitable economic growth between generations, gender and region. One form of gender inequality is the wage gap. Wage gap of men and women draw a lot of attention in the economic literature as related to economic growth. The aim of this study examine factors Gross Domestic Product (GDP) to the level of gender wage gap the ASIA countries. The data used are secondary data and the GDP per capita index ratio of estimated female to male earned income from 32 countries in Asia in 2005-2007 in the report of the United Nations Human Development Report. Based on linear regression and hypothesis testing concluded GDP per capita is negative and significant effect on the level of gender wage gap. This indicates that the more advanced a country the lower the level of the wage gap

Learn to create with Disaster Mitigation Digital Comics Project : Meningkatkan Kreativitas dan Hasil Belajar dengan Model Project Based Learning di SMAN 1 Kepanjen

Abstract The purpose of this study is to develop a project-based learning model to support increased creativity and student learning outcomes in teaching and learning activities. Project-based learning (PjBL) is an effective learning method because it emphasizes contextual learning through complex activities. The focus of learning activities lies in concepts that involve students in problem solving investigations and tasks activities to develop creativity, provide opportunities for students to work to test their own knowledge, and achieve their goal of producing real products. The advantage is to develop communication and collaboration skills between students because through the activity of the learning model, students are able to unite opinions and respect each other's different opinions in achieving the main objectives of project implementation. The result of the product in the form of a comic from the creativity of a group of students. It is hoped that the application og the PjBL learning model will increase student creativity in working on the plannedAbstract The purpose of this study is to develop a project-based learning model to support increased creativity and student learning outcomes in teaching and learning activities. Project-based learning (PjBL) is an effective learning method because it emphasizes contextual learning through complex activities. The focus of learning activities lies in concepts that involve students in problem solving investigations and tasks activities to develop creativity, provide opportunities for students to work to test their own knowledge, and achieve their goal of producing real products. The advantage is to develop communication and collaboration skills between students because through the activity of the learning model, students are able to unite opinions and respect each other's different opinions in achieving the main objectives of project implementation. The result of the product in the form of a comic from the creativity of a group of students. It is hoped that the application og the PjBL learning model will increase student creativity in working on the planne

LAMA WAKTU PEMBERIAN MAKANAN PENDAMPING ASI DI USIA DINI DENGAN STATUS GIZI BAYI (6-12 BULAN) DI KELURAHAN TLOGOURANG WILAYAH KERJA PUSKESMAS BOJA

Usia awal bayi yaitu 0-6 bulan sering timbul masalah gizi, baik gizi kurang ataupun gizi lebih. Salah satu faktor penyebab timbulnya masalah gizi pada bayi adalah perilaku pemberian makanan, dalam hal ini pemberian makanan pendamping ASI secara dini. Tujuan penelitian ini adalah untuk mengetahui hubungan antara lama waktu pemberian makanan pendamping ASI di usia dini (0-6) dengan status gizi di Desa Tlogourang Wilayah Kerja Puskesmas Boja. Jenis penelitian ini adalah analitik dengan pendekatan cross sectional. Populasi dalam penelitian ini adalah semua ibu yang memiliki bayi usia 6 bulan yang tinggal di Desa Tlogourang sebanyak 35 orang Teknik sampling yang digunakan adalah sampel jenuh. Hasil penelitian menunjukkan sebagian besar ibu memberikan MP ASI pada usia 5 bulan yaitu 25,7%. Sebagian besar bayi dalam status gizi baik yaitu 71,4%. Berdasarkan uji Chi Square didapatkan nilai p sebesar 0,036 (<0,05), maka dapat dinyatakan ada hubungan yang bermakna antara usia pemberian makanan pendamping ASI dengan status gizi anak di Desa Tlogourang Wilayah kerja Puskesmas Boja. Diharapkan kepada institusi kesehatan diharapkan dapat lebih meningkatkan penyuluhan kepada ibu bayi agar memberikan asupan gizi yang baik terutama ASI eksklusif selama 6 bulan agar pertumbuhan dan perkembangan anak dapat berlangsung normal.Kata Kunci : Usia MP ASI, Status giz

Initial Characterization of Activated Charcoal from the Indigenous Ziziphus mauritiana Wood from Dryland of Sumbawa

Ziziphus mauritiana is widely found in Sumbawa arid and semi-arid area. It is a drought tolerant plant which grows in areas with extreme conditions. While information of the utilisation of Bidara seeds as activated carbon is available, there are limited resources that use Bidara woods. Therefore, this study aims to characterize the activated charcoal derived from Z. mauritiana wood which was activated using 25%, 30% and 35% of H2SO4 and NaOH. The moisture content, ash content, volatile matter, fixed carbon, and iodine absorption capacity were investigated and compared to the Indonesian National Standard (SNI. 06-3730-1995). The result showed that NaOH activated charcoal obtained higher quality compared to the H2SO4 activated charcoal. The best activated charcoal was obtained from 35% of NaOH which has 1.19% moisture content, 13.21% ash content, 1.42% volatile matter, 84.73% fixed carbon, and 1892.40 mg/g iodine number. This study concludes that the characteristics of Z. mauritiana activated charcoal (except the ash content) comply with Indonesian National Standard and potentially can be developed as an adsorbent.Ziziphus mauritiana is widely found in Sumbawa arid and semi-arid area. It is a drought tolerant plant which grows in areas with extreme conditions. While information of the utilisation of Bidara seeds as activated carbon is available, there are limited resources that use Bidara woods. Therefore, this study aims to characterize the activated charcoal derived from Z. mauritiana wood which was activated using 25%, 30% and 35% of H2SO4 and NaOH. The moisture content, ash content, volatile matter, fixed carbon, and iodine absorption capacity were investigated and compared to the Indonesian National Standard (SNI. 06-3730-1995). The result showed that NaOH activated charcoal obtained higher quality compared to the H2SO4 activated charcoal. The best activated charcoal was obtained from 35% of NaOH which has 1.19% moisture content, 13.21% ash content, 1.42% volatile matter, 84.73% fixed carbon, and 1892.40 mg/g iodine number. This study concludes that the characteristics of Z. mauritiana activated charcoal (except the ash content) comply with Indonesian National Standard and potentially can be developed as an adsorbent