THE EFFECT OF POLITICAL CONNECTION ON EARNINGS MANAGEMENT

This research aims to examine the effect of political connection on earnings management. In this research, earnings management is measured by using discretionary accruals. The first model use the value of discretionary accruals as a measurement of earnings management, while the second model use dummy variable to observe income-decreasing earnings management behavior. The population of this research was all companies listed in Indonesian Stock Exchange (IDX) in the year of 2014-2015. The samples of this research were listed non-financial company which publishes annual report consecutively from 2014- 2015. Multivariate regression analysis and logistic regression analysis are used to analyze data. This research finds that politically-connected companies have a negative effect on earnings management, indicating that company with political connection tend to report lower income. However, state-controlled firms have no significant effect on income-decreasing earnings management behavior. It can be concluded that politically-connected firms in the form of state control not associated with income-decreasing behavior

ANALISIS PENGGUNAAN BAHASA PENYIAR RADIO GLOBAL FM LOMBOK

Masalah dalam tulisan ini bagaimanakah karakteristik penggunaan bahasa Penyiar Radio Global Fm Lombok berdasarkan sosiolinguitik dari fungsi-fungsi bahasa. Tujuan tulisan ini mendeskripsikan fungsi-fungsi penyiaran radio pada saat mengudara antara penyiar dan pendengar. Metode yang digunakan dalam tulisan ini yaitu metode kualitatif yang bercorak deskriptif yang mendeskripsikan ujaran-ujaran penyiar Radio Global Fm Lombok dan pengumpulan data dilakukan dengan metode dokumentasi. Bahasa penyiar memiliki berbagai variasi dan karakteristik tersendiri dibandingkan bahasa-bahasa yang digunakan dalam ranah pendidikan, pemerintah, dan keluarga. Karakteristik ragam bahasa penyiar radio Global Fm Lombok diwarnai campur kode, alih kode, dan nuansa humor dalam siarannya dengan memanfaatkan beberapa fungsi utama ketika berkomunikasi dengan para pendengarnya. Fungsi-fungsi tersebut adalah fungsi puitik, fungsi direktif, fungsi fatis, fungsi ekspresif, dan fungsi referensial dalam penyiaran radio Global Fm Lombok

MAKNA TEMATIK DALAM LIRIK LAGU KARYA EBIET G ADE SEBUAH TINJAUAN STILISTIKA

Bahasa lirik lagu tidak jauh berbeda dengan bahasa puisi. Lirik adalah puisi pendek yang mengekspresikan emosi. Oleh sebab itu, penelitian ini mendeskripsikan makna tematik pada lirik lagu Ebiet G Ade dengan menggunakan pendekatan stilistika. Metode yang digunakan adalah pendekatan deskrptif, data peneltian ini adalah bahasa lirik lagu  yang terdapat pada albm Ebiet G Ade sebanyak 60 lirik lagu yang diambil secara acak. Analisis data menggunakan pendekatan heuristik secara mendalam guna mendapatkan makna secara mendalam. Hasil penelitian menunjukkan bahwa makna bahasa lirik lagu Ebiet G Ade terdapat pilihan kata-kata yang digunakan dalam lirik lagu Ebiet G Ade penuh dengan kata-kata kiasa, sehingga dapat dinikmati oleh pendengarnya. Selain itu, pilihan kata-kata yang digunakan terdapat makna-makna kiasan yang menimbulkan tema religi, tema social, cinta, dan lingkungan hidup. Ini berarti bahwa lagu yang dibawakannya begitu dekat dengan realita kehidupan masyarakat manusia.    

Makam Noto Igomo

Essentially tomb archaeological research is an attempt to study various concepts, buildings and other things that grew in the past. The study can be applied to various types of buildings associated with various aspects of human life, both temporal and spiritual. Building which tellspiritual aspects of the past are represented in the tomb. This tomb archaeological research aims to find out one of the tombs of religious figures in Tenggarong Kutai Kartanegara in East Kalimantan. The tomb this research is going to study is the tomb of NotoIgomo. Thisresearch descriptive qualitative analytical reasoning and data collection techniques, which includes assessments, surveys, interviews, and documentation. To reveal the typology of the tomb, this study uses morphological analysis, technology analysis, stylistic analysis,contextual analysis, and analysis of inscriptions. The researchshowedthatinEast Kalimantan, particularly in KutaiKartanegarathere are many sites the remains of the Islamic past the tombs ofreligious leaders

INHERITANCE LAW IN THE PERSPECTIVE OF LAMPUNG SEBATIN TRADITIONAL LAW AND ISLAMIC LAW

Inheritance law is regulated in Islamic law, namely regarding the law that regulates the transfer of assets from someone who dies to their heirs. Inheritance law is part of civil law whose regulation is dualism and pluralism. The Lampung Sebatin traditional community, which is predominantly Muslim, divides inheritance. There are usually two kinds of inheritance laws that are commonly used, namely inheritance according to Islamic law and Lampung Sebatin traditional law, but customary law is more dominant. The position of sons in the family of the Lampung Sebatin traditional community is very important in terms of hereditary succession, because the Lampung Sebatin traditional community adheres to a male majority inheritance system. The research focus in this study is (1). How do the Lampung Sebatin indigenous people resolve inheritance disputes? (2). How is the inheritance system of the Lampung Sebatin traditional community viewed from Islamic law? The aim of this research is to describe the system of distribution of inheritance according to the customary law of the Lampung Sebatin traditional community, and to describe the traditional inheritance system of Lampung Sebatin as viewed from Islamic law. In this research, researchers used a qualitative approach method. Meanwhile, data collection uses interviews, observation and documentation. Meanwhile, the analysis uses analytical descriptive. The results of this research show that the Lampung Sebatin traditional community uses an inheritance system that prioritizes sons over daughters

PERBEDAAN DEBRIS INDEX DAN pH SALIVA SEBELUM DAN SESUDAH MENGKONSUMSI BUAH SEMANGKA (CITRULLUS LANATUS) PADA MURID KELAS IV MI DARUSSALAM KOTA JAMBI TAHUN 2019

Debris adalah lapisan lunak dari sisa-sisa makanan, melekat tidak erat pada permukaan gigi, dapat dilihat beberapa menit setelah selesai makan.Jika kita tidak menyikat gigi dalam 1 hari saja tentu debris menumpuk pada permukaan gigi. Buah semangka m emiliki kadar air, serat yang tinggi dan vitamin C sehingga diharapkan dengan mengkonsumsi buah semangka dapat mengurangi penumpukan debris dan mempengaruhi pH saliva.Tujuan penelitian ini adalah diketahuinya perbedaan debris index dan ph saliva  sebelum dan sesudah mengkonsumsi buah semangka.                             Hasil penelitian menunjukkan bahwa Terdapat perbedaan yang bermakna pada  debris index sebelum dan sesudah  mengkonsumsi buah semangka. Tidak terdapat perbedaan yang bermakna pada pH Saliva sebelum dan sesudah mengkonsumsi buah semangka. Tidak terdapat perbedaan yang bermakna  pada debris index pada kelompok perlakuan dengan debris index kelompok kontrol setelah mengkonsumsi buah semangka. Tidak terdapat perbedaan yang bermakna pada pH Saliva pada kelompok perlakuan dengan pH Saliva kelompok kontrol setelah mengkonsumsi buah semangka pada murid kela IV MI Darussalam Kota Jambi Tahun 2019Kata Kunci : Debris index, Saliva, Semangk

Perencanaan Tebal Perkerasan Jalan Pada Wilayah Kepulauan Studi Kasus Kecamatan Rupat

Jalan di Kecamatan Rupat merupakan jalan penghubung dari satu daerah ke daerah lainnya daerah. Saat ini kondisi jalan tersebut sudah tidak layak lagi untuk lalu lintas pelayanan yang disebabkan oleh kerusakan perkerasan jalan. Makalah ini mengusulkan pemilihan jenis perkerasan yang sesuai untuk Pekerjaan Rencana sesuai dengan hasil analisis secara teknis dan ekonomis. Berdasarkan DDT dan Data LHR, ditemukan bahwa jenis perkerasan kaku lebih murah daripada perkerasan lentur, dimana 160 mm untuk perkerasan kaku (Rp. 11.792.030.000,00) dibandingkan dengan perkerasan lentur lapis 100 mm (Rp14.097.460.000,00

INFLUENCE OF LEADERSHIP AND PERFORMANCE WORK THROUGH DISCIPLINE OFFICE FACILITIES IN THE VILLAGE IN DISTRICT DISTRICT ENTIRE STOCK SINJAI

This study aims to determine and analyze the influence of leadership and work discipline on performance through office facilities at village officials in Sinjai Borong District, Sinjai Regency. This type of research is quantitative research using a questionnaire as a source of data collection. This study uses the SmartPLS analysis technique. The results of this study indicate that: 1) Leadership has a significant positive effect on office facilities, 2) Work discipline has a significant positive effect on performance, 3) Leadership has a significant positive effect on performance, 4) Work discipline has a significant positive effect on performance, 5) Office facilities are significant positive effect on performance, 6) Leadership has a significant indirect effect on performance through office facilities, 7) Work discipline has no significant indirect effect on performance through office facilitie

URGENCY, LEGAL FORM AND ENFORCEMENT, SYSTEMATIC PRINCIPLES OF COUNTRY

Outlines of State Policy (GBHN) are one of the central issues that are currently being discussed in the state administration. In various occasions of socialization of the four pillars of the state by the People's Consultative Assembly (MPR), the discourse on reviving the GBHN as a guideline for national development planning became one of the materials. This is inseparable from Recommendation No. 2 of MPR RI Decree No. 4/MPR/2014 concerning Recommendation of MPR RI for 2009-2014 term of office. The results of a careful study in responding to polemics bring back the Outline of State Policy (GBHN) as recommended by the MPR RI for the 2014-2019 period which involves the participation of the people throughout Indonesia by involving various components as the direction of development that they feel. The substance in the Main Principles of State Policy only contains strategic policies that will become a reference for the preparation of development policies by the government