Disaster Capitalism within Aviation Industry: Putting Corporate Profits Ahead of Safety

It is predicted that Indonesia will soon serve more than 140 million passengers a year. However, the safety records of the aviation industry have not shown a significant progress. Airlines operated in Indonesia has repeatedly experienced serious accidents killed hundreds of passengers and crew. The purpose of this study is to explore corporate communications related to safety culture. This study is concerned with the ideological role played by language in the discursive construction of safety culture. Using Thompson’s (1990) schema regarding the modes of ideology, this study analyzes annual reports of two airlines operated in Indonesia published in the last fourteen years to establish the linguistic strategies used in their communications related to safety culture. The results suggest that the companies used particular linguistic strategies in their communication of safety culture to advance the worldviews of economic efficiency and cost control based on capitalist logic. The prioritization of business growth may contribute to avoiding allocating resources on aspect that is matter most. Given high expectation of safety standards of the aviation industry, the findings have clear and significant implications. It is recommended that aviation industry must improve their safety cultures to prevent unnecessary accidents in the future

College Students’ Use and Reception of Accounting Textbooks: An Indonesian Perspective

Due to the limitations of accounting textbooks, students do not realize a broader potential of accounting can make to society outside a scorekeeping practice ascribing priority to shareholders. The purpose of this study is to explore how students in Indonesia use the recommended introductory financial accounting (IFA) textbook to understand whether they use it in a way that allows a more nuanced, contextual and broad-based understanding of accounting. Drawing on the results of four focus groups conducted with students who represent four accounting degrees of Indonesian universities, the study reveals that students are strongly attached to the recommended textbook. It seemed they could not get away from having to use the text if they were to succeed in the course. Therefore, the intellectual source of these students was solely the neoclassical economic paradigm, the primary emphasis of which is satisfying the materialist desires of shareholders. This was evident in the perspectives of both students of conventional and Islamic accounting programs

Deconstructing the Language of Accounting Textbooks to Make Power Relations Visible

The paper is motivated by the realization of the absent of critical engagement research problematizing the mainstream accounting worldview within accounting textbooks in the context of Indonesia. By doing so, this study uses the Thompson’s (1990) Schema of analyzing ideology to examine the content of popular introductory financial accounting (IFA) textbooks adopted by universities to reveal how, and the extent to which, the ideological status quo is reflected within these texts. This means the analysis tries to understand how ideological meaning is constructed within the textbooks. The analysis shows that the investigated textbooks portray accounting as an abstracted notion of a practical and calculative tool. Meanwhile, the ideological assumptions and socio-political and cultural background and conflict inherent in accounting are concealed and obscured. The textbooks have not scrutinized the concepts and measurement of accounting beyond employing a shareholder perspective. Consequently, the users’ attention is deflected from or glossed over the underlying ideological nature of the textbook

Does accounting education develop ethical maturity? Evidence from Indonesia

The purpose of this paper is to provide empirical evidence in relation to the ethical development of students studying accounting in Indonesia. To understand the development of these students’ ethical maturity, we examine their perspectives about the purpose of accounting and the objective of business. The paper reports on the results of four focus groups of accounting students who just completed an introductory financial accounting course. The Indonesian context is then used to frame the analysis of the focus groups. Insights from the focus groups reveal a strong notion that the perspectives of students studying accounting in Indonesia were solely influenced by ethical values of Anglo-American capitalism. The ethical values of prioritising shareholder interests over other stakeholders are generally accepted by these students as the nature of accounting and business. The finding suggests that accounting education does not only change the cultural values of students studying abroad in western countries as highlighted by previous studies, it also shapes the ethical values of accounting students educated at home. Thus, this paper concludes that accounting education in Indonesia does not develop students’ ethical maturity because they were only inculcated with a single perspective

Identifikasi jenis dan kelimpahan mikroplastik pada air permukaan dan pencernaan ikan wader cakul (Barbodes binotatus) di Sungai Pekalen Kabupaten Probolinggo

ABSTRAK: Sungai merupakan sumber kesehatan perairan. Namun banyak dari sungai di Indonesia yang tercemar akibat sampah plastik yang sengaja dibuang oleh masyarakat sekitarnya. Salah satu sungai yang banyak ditemukan tumpukan sampah plastik adalah Sungai Pekalen. Seiring berjalannya waktu, sampah plastik tersebut akan terfragmentasi menjadi mikroplastik. Hal yang dikhawatirkan dari mikroplastik adalah dampak yang diakibatkan oleh mikroplastik itu sendiri terhadap biota perairan seperti ikan maupun terhadap manusia. Tujuan dari penelitian ini adalah mengetahui kelimpahan jenis dan kelimpahan total baik pada sampel air maupun sampel pencernaan Barbodes binotatus, hubungan kelimpahan mikroplastik pada kedua sampel, serta polimer yang terkandung dalam mikroplastik tersebut. Penelitian termasuk penelitian quasi eksperimental dengan pendekatan eksploratif. Penelitian ini menggunakan metode Purposive Sampling pada 3 stasiun dan 3 titik di setiap stasiunnya dengan 3 kali pengulangan dalam rentan waktu 1 minggu. Metode pengujian sampel menggunakan metode modifikasi NOAA sedangkan identifikasi sampel menggunakan mikroskop stereo perbesaran 40-100x. Analisis data hubungan kelimpahan menggunakan SPSS 26 (uji pearson). Hasil penelitian ini menunjukkan bahwa kelimpahan jenis tertinggi adalah fiber (1900 partikel/m3) disusul dengan film (233 partikel/m3) dan fragmen (217 partikel/m3). Begitu juga pada sampel pencernaan Barbodes binotatus, kelimpahan jenis tertinggi adalah jenis fiber (19,5 partikel/individu), film (0,3 partikel/individu), dan fragmen (0,16 partikel/individu). Sedangkan kelimpahan total tertinggi baik pada sampel air permukaan maupun pencernaan Barbodes binotatus terdapat pada stasiun 3 dengan kelimpahan secara berurutan sebanyak 2330 partikel/m3 dan 19,8 partikel/individu. Hubungan antara kelimpahan mikroplastik air permukaan dan pencernaan Barbodes binotatus memiliki korelasi yang sempurna dengan nilai signifikansi 0,00 dan nilai koefisien korelasi 0,908. Polimer mikroplastik yang ditemukan berdasarkan uji FT-IR pada mikroplastik air permukaan adalah PP, PET, Nylon, ABS, PVC, PMMA, PTFE, PC, EVA, dan LDPE. Sedangkan pada mikroplastik sampel pencernaan B. binotatus adalah PC, Nylon, PP, PET, latex, PMMA, dan PVC. ABSTRACT: Rivers are a source of aquatic health. However, many rivers in Indonesia are polluted due to plastic waste that is intentionally thrown away by the surrounding community. One of the rivers where piles of plastic waste are found is the Pekalen River. Over time, the plastic waste will be fragmented into microplastics. The thing that is worried about microplastics is the impact caused by microplastics themselves on aquatic biota and on humans. The purpose of this study was to determine the species abundance and total abundance in both water samples and Barbodes binotatus digestion samples, the relationship between the abundance of microplastics in the two samples, and the polymers contained in these microplastics. The research includes a quasi-experimental research with an exploratory approach. Sampling used the purposive sampling at 3 stations and 3 points at each station with 3 repetitions within a span of 1 week. The sample testing method uses the modified NOAA method while the sample identification uses a stereo microscope with a magnification of 40-100x. Analysis of abundance relationship data using SPSS 26 (Pearson's test). The results showed that the highest species abundance was fiber (1900 particles/m3) followed by film (233 particles/m3) and fragments (217 particles/m3). Likewise in the digestive samples of Barbodes binotatus, the highest species abundances were fiber (19.5 particles/individual), film (0.3 particles/individual), and fragments (0.16 particles/individual). Meanwhile, the highest total abundance in both surface water samples and digestion of Barbodes binotatus was found at station 3 with an abundance of 2330 particles/m3and 19.8 particles/individual respectively. The relationship between the abundance of surface water microplastics and the digestion of Barbodes binotatus has a perfect correlation with a significance value of 0.00 and a correlation coefficient value of 0.908. The microplastic polymers found based on the FT-IR test on surface water microplastics were PP, PET, Nylon, ABS, PVC, PMMA, PTFE, PC, EVA, and LDPE. Meanwhile, the microplastic digestion samples of B. binotatus were PC, Nylon, PP, PET, latex, PMMA, and PVC. مستخلص البحث: الأنهار مصدر للصحة المائية. ومع ذلك ، فإن العديد من الأنهار في إندونيسيا ملوثة بسبب الزبالات البلاستيكية التي يتم التخلص منها عمدًا من قبل المجتمع المحيط. نهر بيكالين هو أحد الأنهار التي توجد فيها أكوام من الزبالات البلاستيكية. بمرور الوقت ، ستتم الزبالات البلاستيكية إلى مكروبلاستيك. الشيء الذي يثير القلق بشأن مواد مكروبلاستيك هو التأثير الذي تسببه مكروبلاستيك نفسها على الكائنات الحية المائية مثل الأسماك وعلى الناس بالنظر إلى أن هذا النهر يستخدم لدعم حياة الناس. كان الغرض من هذه الدراسة هو تعيين وفرة نوع مكروبلاستيك والوفرة الكلية منه في كل عينات المياه السطحية وعينات جهاز الهضمي Barbodes binotatus والعلاقة بين وفرة مكروبلاستيك في تلك العينتين. يشتمل البحث على بحث شبه تجريبي بمنهج استكشافي. استخدمت هذه الدراسة طريقة Purposive Sampling على 3 محطات و 3 نقاط في كل محطة مع 3 تكرارات في فترة 1 أسبوع. تستخدم طريقة اختبار العينة طريقة NOAA المعدلة بينما يستخدم تعيين العينة مجهر ستريو بتكبير 40-100 x. اما تحليل علاقة وفرة مكروبلاستيك باستخدام SPSS 26 (اختبار Pearson). تشير نتائج هذه الدراسة إلى أن أعلى الأنواع وفرة هي fiber (1900 جسيم / م 3) تليه film(233 جسيم / م 3) fragmen (217 جسيم / م 3). وبالمثل في عينات الجهاز الهضمي من Barbodes binotatus ، كانت أعلى وفرة الأنواع هيfiber (19.5 جزيء / فرد) ، film (0.3 جزيء / فرد) ، وfragmen (0.16 جسيم / فرد). وفي الوقت نفسه ، تم العثور على أعلى والوفرة الكلية من المياه السطحية و الجهاز الهضمي لسمك Barbodes binotatus في المحطة 3 بكثرة 2330 جسيم / م 3 و 19.8 جسيم / فرد على التوالي. العلاقة بين وفرة مكروبلاستيك في المياه السطحية والجهاز الهضمي لسمك Barbodes binotatus لها ارتباط تام بقيمة دلالة 0.00 وقيمة معامل الارتباط 0.908. بناءً على نتائج اختبار FT-IR انّ بوليمرات مكروبلاستيك الموجودة في مكروبلاستيك مياه السطحيّة هي PP, PET, Nylon, ABS, PVC, PMMA, PTFE, PC, EVA, LDPE. امّا بوليمرات مكروبلاستيك الموجودة في مكروبلاستيك جهاز الهضميّ Barbodes binotatus تشتمل على PC, Nylon, PP, PET, latex, PMMA, PVC

REKONSTRUKSI SALURAN PETIR CLOUD TO GROUND (CG) BERDASARKAN RADIASI AKUSTIK DALAM GAMBAR TIGA DIMENSI (3D)

Abstrak Penelitian ini membahas tentang proses rekonstruksi saluran petir cloud to ground (CG) berdasarkan radiasi akustik dalam gambar tiga dimensi (3D), serta proses untuk mengetahui nilai frekuensi yang dihasilkan dari setiap kejadian sambaran petir. Penelitian ini menggunakan sensor Microphone Array Observation System (MAOS). Metode yang digunakan dalam penelitian ini adalah metode Differential Time Of Arrival (DTOA) dan metode Short Time Fourier Transform (STFT). Hasil yang didapatkan ditampilkan dalam sebuah gambar tiga dimensi (3D) dan spektrogram sinyal. Perekaman kejadian petir dilakukan pada bulan November 2019 hingga Februari 2020. Hasil penelitian pada tiga data petir yang diteliti menunjukkan bahwa, metode yang digunakan dapat menampilkan gambar tiga dimensi (3D) dari radiasi akustik petir yang direkam. Frekuensi sinyal yang dihasilkan dari radiasi akustik petir juga dapat ditampilkan dalam sebuah spektrogram sinyal. Radiasi akustik petir yang direkam berkisar antara 3 hingga 5 detik. Ketinggian petir yang terukur berada pada rentang 3,93 hingga 5,34 km. Frekuensi dari radiasi akustik petir yang dihasilkan berada pada rentang 246 hingga 896 Hz. Kata kunci : rekonstruksi, radiasi akustik, spektrogram, differential time of arrival, short time fourier transfor

Upaya Pembina Ekstrakurikuler TNI-POLRI Dalam Menumbuhkan Sikap Patriotisme Siswa Di SMK KAL 1 Surabaya

Abstrak Berkembangnya jaman dari tahun ke tahun memberikan beberapa dampak dalam kehidupan bangsa dan generasi muda Seperti masuknya budaya asing hal itu menyebabkan lunturnya sikap nasionalisme dan patriotisme, sehingga dibutuhkan suatu upaya agar generasi muda tetap memiliki sikap nasionaisme serta patriotisme seperti Ekstrakurikuler TNI-Polri yang ada di SMK KhususiAngkataniiLaut Surabaya. Tujuan pada penelitian untuk mengetahuiiiupaya apa yang dilakukan pada kegiatan ekstrakurikuler TNI-Polri dalam menumbuhkan sikap Patriotisme pada siswa. Penelitian ini menggunakan pendekatan kualitatif dengan metode deskriftif.iiHasil penelitian menunjukkan bahwa upaya yang dilakukaniidemi meningkatkaniisikap patriotismeiisiswa melaluiiiekstrakurikuler antara lain: pertama memberikahan pemahaman dasar seperti menampilkan video perjuangan penjajah, kedua memberikan materi sehingga siswaiimemahami serta mengingatiidampak apa saja yang akan terjadi jika generasi muda tidak memiliki sikap nasionalisme dan patriotisme, ketiga pembentukan perilaku dan yang keempat memberikan motivasi. Kata Kunci: Patriotisme, Ekstrakurikuler, Upaya . Abstract The development of the era from year has had several impacts on theiilifeiiof theiinationiiand the youngeriigeneration. For example, the inclusionof of foreign cultures has led to the loss of  attitude of nationalism and Patriotism, so an effort is needed so that the younger generation still has an attitude of nationalsm and patriotsm such as the TNI-Polri extraculicullar the pattern in the special vocation school in Surabaya. Of  this  stududy was to find out what  efforts were made by supervisiors at the TNI-Polri extraculicullar to foster an attitude of patriotism in students. Others, the first to provide basic understanding such as showing videos of colonial strugle, The second to provide materials so that students can understand and remember what impact will occur if the younger generation does not have this attitude. Nationalism and patriotisnm, further efforts to  shape behavior and finally provide motivation. Keywords: Patriotism, extracurricular, efforts

KERJASAMA PEMERINTAH DESA KEMIRI DENGAN POLRESTA SIDOARJO DALAM MEWUJUDKAN KAMPUNG TERTIB LALU LINTAS

Lalu lintas merupakan permasalahan yang pasti dihadapi oleh negara berkembang salah satunya Indonesia, terutama di kota-kota besar. Kabupaten Sidoarjo dengan kondisi mobilitas kendaraa yang cukup tinggi dan secara tidak langsung mempengaruhi angka kecelakaan kendaraan bermotor di Sidoarjo. Solusi mengatasi masalah lalu lintas tesebut, kabupaten sidoarjo memiliki program kampung tertib lalu lintas yang dibuat melalui kerjasama antara Desa Kemiri dan Polresta Sidoarjo. Tujuan penelitian ini untuk mengetahui prinsip kerjasama antara Desa Kemiri dan Polresta Sidoarjo. Metode penelitian yang menggunakan penelitian deskriptif dengan pendekatan kualitatif. Fokus penelitian menggunakan teori prinsip khusus kerjasama desa yang berpedoman pada asas Undang-Undang Nomor 6 Tahun 2014 Pasal 3 tentang Kerjasama Desa yang berisi 6 indikator: dibentuk melalui pendekatan dari bawah melalui inisiasi lokal dengan menggunakan prinsip 3K (komunikasi, kerja sama dan koordinasi) melalui inisiasi dari masyarakat secara bottom up, dibangun untuk kepentingan umum dengan dibangunya fasilitas umum kampung tertib lalu lintas di Desa Kemiri , kerja sama tidak bersifat hirarkis melainkan merupakan jejaring kelembagaan, dalam kerjasama ini semuanya memiliki kedudukan yang sama, keterikatan yang dijalin didasarkan kebutuhan, kerjasama ini membutuhkan pihak Polresta sesuai dengan tugas pokok dan fungsinya, kerja sama harus saling memperkuat, kerjasama ini sudah memperkuat kedua pihak dalam memberikan edukasi, kerja sama dibangun harus saling percaya, menghargai dan memahami, kerjasama ini sudah menerapkan aspek saling percaya,memahami dan menghargai. Hasil penelitian menunjukkan 6 indikator dari prinsip khusus kerjasama tersebut telah dijalankan oleh para stakeholders dengan baik dibantu sinergitas masyarakatnya. Rekomendasi peniliti adalah agar stakeholder bisa mengembangkan kampung tertib lalu lintas ke desa lain. Kata kunci : Kerjasama Pemerintah Desa, Kampung Tertib Lalu Lintas, Kepolisian Resor Kota   Traffic is a problem that must be faced by developing countries, Indonesia, especially in big cities. Sidoarjo with the condition of vehicle mobility which is quite high and affects the number of vehicle accidents in Sidoarjo. The solution to this problem is that the Sidoarjo has a trafficorder village program created through collaboration between  Kemiri Village and Sidoarjo Police. The purpose of this study was to determine the principle of cooperation between  Kemiri Village and the Sidoarjo Police. The research method using descriptive research with a qualitative approach. The focus of the research uses the theory of principles of village cooperation based on the principles of Law in Indonesia No.6 of 2014 Chapter 3 concerning Village Cooperation which contains 6 indicators: formed through a bottom-up approach using 3K principles (communication, cooperation and coordination) through initiation from the local community, built for the public interest by bulid public facilities in Kemiri Village, cooperation is not hierarchical, in this collaboration all have same position, the attachment that are made are based on needs, this collaboration requires the local police in accordance with their main duties and functions, cooperation must strengthen each other, it has strengthened both in providing education, cooperation is built to trust, respect and understand, this cooperation has implemented all the aspects. The results show  6 indicators of the principles of cooperation have been carried out by the stakeholders with the help of the synergy of the community.The researcher recommendation is that stakeholders can develop same program to other villages. Keywords : Village Government Cooperation, Traffic Order Village, City Resor Polic

Determinant Of Sharia Stock Returns And The Impact Of The Pandemic As Moderation Variables (Case Study of Jakarta Islamic Index (JII) for the 2017-2021 Period)

ABSTRACT The aim of this research is to carry out further tests on the variables that influence Sharia Stock Returns on the Jakarta Islamic Index (JII) by considering the Covid-19 pandemic as a moderating variable. The research population is companies registered on the Jakarta Islamic Index (JII) for 2017 - 2021. The data was analyzed using a purposive sampling technique, 95 data were obtained. Data were analyzed using the E-Views analysis technique. The results of this research indicate that the variables EPS, DER, ROA, CR have no significant effect on Islamic stock returns, but the pandemic variable can affect Islamic stock returns. Meanwhile, the moderating impact of the pandemic on the relationship between EPS, DER, ROA, CR variables on Sariah's stock returns is not proven. These results provide empirical evidence that the pandemic has greatly worsened Islamic stock prices in the Journal of Islamic Index (JII).Keywords: Pandemic Covid 19, Stock Return, Profitability, Sovabilty, Likuidity ABSTRAKTujuan Riset ini adalah ingin melakukan pengujian lebih lanjut terhadap variabel-variabel yang mempengaruhi Return Saham Syariah di Jakarta Islamic Index (JII) dengan mempertimbangkan pandemi Covid-19 sebagai variabel moderasi. Populasi riset ini adalah  perusahaan yang terdaftar di Jakarta Islamic Index (JII) tahun 2017 - 2021. Data dinalisis menggunakan  Teknik purposive sampling diperoleh data sebanyak 95 data. Data dianalisis menggunakan teknik analisis E-Views. Hasil riset ini menunjukkan bahwa variabel EPS, DER, ROA, CR tidak berpengaruh signifikan terhadap Return Saham Syariah namun variabel pandemic mampu mempengaruhi return saham syariah. Sedangkan dampak moderasi pandemic terhadap hubungan variabel EPS, DER, ROA, CR terhadap return saham Sariah tidak terbukti. Hasil ini memberikan bukti empiris bahwa pandemic sangat memperburuk harga saham syariah di Jurnal Islamic Index (JII).Keywords: Pandemic Covid 19, Return Saham, Profitabilitas, Sovabiltas, Likuidita

Analisa Gangguan Hubung Singkat Sistem Tenaga Listrik Di Pusat Penampung Produksi Menggung Pertamina Asset IV Field Cepu Dengan Menggunakan Metode Etap 12.6

Analys is of short circuit interruption is very important for the installation, the planning of electric power systems. The occurrence of short circuit when the conductor-voltage will be connected with the neutral conductor (ground). Short circuit interruption consists of to symmetry, that is symmetric and asymmetric disturbances. Symmetrical disorders occur due to currents and voltage phase of the same value, namely a short hyphen three phases and three phases short circuit to ground. While asymmetric disturbances occurred due to current flow in each phase unbalanced. This short circuit can be preventedor secured with a safety amongothers, CB (Circuit Breaker), Fuse and other safety. Study on short circuit it is very important to analyze the short circuit interruption which occurred in electric power systems. The methods used to analyze the short circuit interruption is ETAP 12.6 method. ETAP is a software application for simulating short circuit interruption. ETAP 12.6 could also be to find out the maximum value that occurs in electric power system disturbances. A brief analysis of the studies done point determination hyphen short of electric circuits. The selection of the location of the short circuit interruption can be variations. Among them there are three point short circuit will be analyzed is close to the source of generation, between the source and the plants close to the load. From the results of this simulation shows the current flow in the three phases, phases, one phase to ground, and two phases to the ground that different value. The location of the interference greatly affect the value of major currents that occur when close to the source of the larger plants