Pengaruh Total Arus Kas, Komponen Arus Kas, Laba Akuntansi terhadap Return Saham

Penulisan makalah ini bertujuan untuk mengetahui pengaruh total arus kas, komponen arus kas, laba akuntansi terhadap return saham. Penulisan makalah ini menggunakan metode tinjauan literatur (library research). Dari pembahasan dapat disimpulkan bahwa semakin tinggi arus kas operasional Perusahaan maka semakin tinggi kepercayaan investor pada Perusahaan tersebut, sehingga semakin besar pula nilai expected return saham. Semakin tinggi arus kas investasi Perusahaan maka semakin tinggi kepercayaan investor pada Perusahaan tersebut, sehingga semakin besar pula nilai expected return saham. Semakin tinggi arus kas pendanaan Perusahaan maka semakin tinggi kepercayaan investor pada Perusahaan tersebut, sehingga semakin besar pula nilai expected return saham. Semakin besar laba yang diperoleh Perusahaan maka semakin tinggi minat investor untuk berintestasi di Perusahaan, sehingga semakin besar pula nilai expected return saham

Perencanaan Tebal Lapis Tambah (Overlay) dengan Perbandingan Metode PD T-05-2005-B dan Manual Perkerasan Jalan Nomor 02/M/BM/2013

Directorate General of Highways has issued many rules and guidelines in plotting the added layer thickness. These guidelines and rules continue to be improved and refined by DGH. Thisresearch will be discussed with the thickness of layers added by doing comparison method of Pd T-05-2005-B and Road Pavement Design Manual No. 02 / M / BM / 2013. The result of theanalysis showed that the accumulated equivalent value of sunburst standard of 10 years old age of 6,546,500.63 ESA. Differences in seasonal and temperature correction factors make theresult of the thickness of the layers added by two different methods. The result for thick layer added method Pd T-05-2005-B equal to 13,0 cm while for Road Pavement Design Manual No.02 / M / BM / 2013 equal to 8,6 cm

Batik Sebagai Identitas Kultural Bangsa Indonesia Di Era Globalisasi

This research aims at finding out the reason why Indonesia tries hard to make Batik as Indonesian Cutural Heritage. It also aims at revealing and explaining as well the importance of identity in globalization era. This research uses inductive research to explore the intended phenomenon and finds the way to anticipate it. The method of the research is descriptive qualitative. The primary source of data derived from Indonesian batik where as the secondary data come from the books, journals, and virtual sources. The type of data are words, phrases, clauses, sentences, narration. The researcher employs library research and note-taking technique to collect the data then put them into particular domain. The researcher employs hermeneutic approach to find out the history of Batik in Indonesia. Then, the researher finds out the elements which support Batik as Indonesia cultural heritage. The researcher tries to find out the relation between Batik and globalization which finally culminate in cultural identit

Correlation Analysis Between Seawater Intrusion And Mangrove Greenbelt

Seawater intrusion is an entry process of seawater to land. Many factors have caused seawater intrusion from freshwater exploitation until mangrove degradation. Mangrove ecosystem is a type of forest ecosystem which has an ability to reduce seawater intrusion. This paper analyzes the estimation and prediction of seawater intrusion and correlation between widths of mangrove with seawater intrusion. The relation analysis between the width of mangrove greenbelt with seawater intrusion used an equation model to predict seawater intrusion. The research method used sampling technique, system analysis with powersim software, correlation analysis and mathematical method with trend line analysis. Results show that (1) the mangrove density in the coastal area is approximately 50 – 109 trees/ha. (2) Simulation results showed seawater intrusion rate was about 0.20 km year (with mangrove as a component system), but reached 0.3 – 0.4 km/year (without mangrove as a component system). (3) The simulation result also showed that freshwater salinity was estimated to increase from 1.92 ppt to 4.86 ppt. (4) The relation model between seawater intrusion and mangrove greenbelt showed that correlation coefficient was 0.97 with the equation seawater intrusion (m) = 2264.9 * exp (-0.009 * the width of mangrove greenbelt (m)), the correlation of mangrove width with seawater intrusion was 0.97. (5) Avicennia marina, Avicennia alba, Rhizophora styllosa, Sonneratia alba and Sonneratia caseolaris were the mangrove species that had the best ability to reduce seawater intrusion

Variable Step Closed Loop Power Control with Space Diversity for Low Elevation Angle High Altitude Platforms Communication Channel [Langkah Variabel Kontrol Daya Loop Tertutup Dengan Keragaman Ruang Untuk Sudut Elevasi Rendah Pada Kanal Komunikasi HAPs]

This paper proposes variable step closed loop power control algorithm combined with space diversity to improve the performance of High Altitude Platforms (HAPs) communication at low elevation angle using Code Division Multiple Access (CDMA). In this contribution, we first develop HAPs channel model which is derived from experimental measurement. From our experiment, we found HAPs channel characteristic can be modeled as a Ricean distribution because the presence of line of sight path. Different elevation angle resulting different K factor value. This value is then used in Signal to Interference Ratio (SIR) based closed loop power control evaluation. The variable step algorithm is simulated under various elevation angles with different speed of mobile user. The performance is presented in terms of user elevation angle, user speed, step size and space diversity order. We found that the performance of variable step closed-loop power control less effective at low elevation angle. However our simulation shows that space diversity is able to improve the performance of closed loop power control for HAPs channel at low elevation angle.*****Kajian ini mengusulkan suatu algoritma kontrol daya langkah variabel loop tertutup dikombinasikan dengan keragaman ruang untuk meningkatkan kinerja komunikasi High Altitude Platforms(HAPs) pada sudut elevasi rendah menggunakan Code Division Multiple Access (CDMA). Kami berkontribusi untuk mengembangkan model kanal HAPs yang berasal dari pengukuran eksperimental sebelumnya. Dari percobaan tersebut, kami menemukan karakteristik kanal HAPs yang dapat dimodelkan sebagai distribusi Ricean karena kehadiran jalur tanpa penghalang. Eksperimen menunjukkan bahwa perbedaan sudut elevasi menghasilkan perbedaan nilai factor K. Nilai ini kemudian digunakan dalam Signal to Interference Ratio (SIR) berbasiskan evaluasi kontrol daya loop tertutup. Algoritma langkah variabel disimulasikan dibawah sudut elevasi yang berbeda dengan kecepatan yang berbeda dari pengguna vobile. Kinerja tersebut disajikan dalam hal sudut elevasi pengguna, kecepatan pengguna, ukuran langkah dan ketertiban ruang keanekaragaman. Kami menemukan bahwa kinerja langkah variabel kontrol daya loop tertutup kurang efektif pada sudut elevasi rendah. Namun simulasi kami menunjukkan bahwa ruang keragaman mampu meningkatkan kinerja kontrol daya loop tertutup untuk kanal HAPs di sudut elevasi rendah

Peranan Akuntansi dalam Mengukur Keberhasilan Pembangunan Ekonomi Negara Ditinjau dari Akuntabilitas, Transparansi dan Teknologi

Jika keadaan pembangunan dan pemulihan ekonomi Indonesia dikaitkan dengan akuntansi, maka banyak yang bisa dilakukan oleh para akuntan melalui jasanya untuk membantu mempercepat proses pembangunan dan pemulihan ekonomi negara kita ini. Peranan informasi akuntansi yang dihasilkan melalui sistem akuntansi yang baik sangatlah menolong dalam menentukan dan mencari jalan keluar dimasa sulit seperti sekarang ini. Dari data akuntansi dapatlah diidentifikasi masalah ekonomi yang sedang dihadapi, serta bisa membantu dalam hal pengambilan keputusan untuk keberhasilan pembangunan. Suatu pembangunan dikatakan berhasil apabila akuntabilitas, trans-paransi, dan teknologi dilaksanakan dengan berkesinambungan. Dalam informasi yang dihasilkan dari akuntansi terdapat indikator keberhasilan pembangunan tersebut yaitu akuntabilitas, transparansi, penggunaan teknologi yang tepat guna. Ini berarti, akuntansi dapat berperan sebagai tolak ukur dalam mengukur keberhasilan pembangunan ekonomi suatu Negara

Kajian Pemanfaatan Jenis Burung Air di Pantai Utara Indramayu, Jawa Barat

Studi pemanfaatan jenis burung air di pantai utara Indramayu, Jawa Barat dilakukan pada bulan Agustus-Oktober 2002. Berdasarkan hasil pengamatan di lapang tercatat delapan jenis burung air, di mana dua jenis di antaranya merupakan jenis burung migran. Kegiatan menjaring burung merupakan pekerjaan sampingan dari penduduk desa sekitar pantai utara Indramayu, yang pada umumnya bekerja sebagai petani, untuk menambah pendapatan keluarga. Hampir semua masyarakat desa dari kelas usia produktif melakukan kegiatan tersebut dan menjualnya ke penampung. Setelah daging burung digoreng, siap dikonsumsi oleh masyarakat. Dua jenis burung air yang populer dikonsumsi oleh masyarakat adalah segrek (Gallirallus striatus) dan kuntul (Egretta intermedia). Perlu upaya pengendalian aktivitas masyarakat dalam memanfaatkan potensi jenis burung tersebut, agar pemanfaatan sumber daya fauna tersebut dapat berlangsung secara berkelanjutan

Populasi Owa Jawa (Hylobates Moloch) di Taman Nasional Gunung Gede Pangrango, Jawa Barat

This research was conducted in Gunung Gede Pangrango National Park and aimed to study javan gibbon population and analyzing problems affecting the existence of the species. The total number of individuals were founded in this research were 42 individuals of 13 groups. The densities of javan gibbon at core zone were 7.14 individuals/km2 and 2.30 groups/km2, whereas at utilization zone were 5.69 individuals/km2 and 1.54 groups/km2. Estimated total individual density were 6.43 individu/km2 whereas group density were 1.93 groups/km2. The estimation of javan gibbon in Gunung Gede Pangrango National Park were 347 individuals in 105 groups. Several problems occured to the habitat and the population of javan gibbon in Gunung Gede Pangrango National Park were: (1) illegal logging; (2) agricultural lan dclearing; (3) tourists and other human activities; (4) illegal hunting; (5) firewoods gathering; (6) non-wood forest product extraction. There were three recommendations to ensure the conservation of javan gibbons in Gunung Gede Pangrango National Park: (1) enhancing the management of Gunung Gede Pangrango National Park areas; (2) managing the activities of local people; and (3) managing tourist program of Gunung Gede Pangrango National Park