The Influence of Culture and Legal Origin Toward Earnings Management of Manufacture Firms Listed in NYSE

This study examines the influence of culture and legal origin toward earnings management practice. Based on a sample of 87 manufacture firms that come from 18 countries listed in the New York Stock Exchange for three years, 2009–2011, the result shows that firms come from countries of civil-law system with low cultural secrecy level having lower earnings management behavior compared to firms coming from countries of common-law system with high cultural secrecy level. This research gives empiric evidence that culture is an important factor that can influence finance report quality.     Keywords: cultural secrecy, legal origin, earnings managemen

Karakterisasi Reaktor Plasma Lucutan Berpenghalang Dielektrik Berkonfigurasi Elektroda Spiral-silinder dengan Sumber Udara Bebas

A research about characteristics of the plasma reactor dielectric barrier discharge gas filling the air. Plasma reactor in this research was prepared by component an electrode in the form of copper wire wrapped with a number of turns as much as 72 coil and coil diameter 25,05 mm, pyrex tube with a length of 30 cm, a diameter of 3 cm, and a thickness of 2,45 mm as a dielectric barrier, and the outer electrode in the form of cooper sheet the loaking the pyrex tube. This characterization is done by the air stream into the reactor without sample. Input voltage variation used 0,2-1,4 kV at intervals rise of 0,2 kV and the air flow rate 1-10 L/min with intervals increase of 1 L/min. The results of the characterization of current and voltage is obtained, the greater the measured current with increasing voltage and air flow rate given. The result of the characterization can be used to calculate the value of the charge carrier mobility, and the charge carrier mobility values obtained on the air flow rate 1-8 L/min increased along with the increase in air flow rate. Mobility values in the lowest obtained by air flow rate 2 L/min and the highest air flow rate 8 L/min at 2,59 x 10-5 m2/Vs and 6,08 x 10-5 m2/Vs. In addition, there are also ozone measured from the reactor stuffing free air, and obtained the maximum ozone concentration in the air flow rate of 10 L/min at 191,698 ppm

Pemantauan Perubahan Garis Pantai Menggunakan Aplikasi Digital Shoreline Anaysis System (Dsas) Studi Kasus : Pesisir Kabupaten Demak

Shoreline changes in Demak which is caused by abrasion and accretion processes and triggered due to intensive human activities in coastal areas. It is also caused by the tidal flood that often occur in this area and the influence of physical characteristic of the ocean. Abration and accrestion occurs in almost all coastal areas and it happen quite drastic.This research use remote sensing method as a quick study to detect the shoreline changes in Demak with Landsat 7 images in 2011-2012 and Landsat 8 images in 2013-2015 as the primary data. Shorelines information obtained by using rationing method to delineated the water and the land. The 2011 shoreline used as a starting point to calculate the changes between 2012-2015 shorelines. This research use Digital Shoreline Analysis System (DSAS) to calculate the rate-of-changes between the shorelines.The results showing the most significant changes occur in Wedung, Demak with maximum accretions 233.9941 meter and maximum abrations 141.037 meter. The biggest changes at predicton of shoreline changes between 2016-2020 is transect A with accretion +280.92 meter and the lowest is transek H with abration -0.004 meter. Abration and accretion happen because of the lack to maintain the mangrove ecosystem in coastal areas of Demak whose function turned into area of ponds or settlement

Spirituals Function in Health on Medical Students: A Perspective from Self-Compassion

Healthy and ill conditions are needed to be understood as a comprehensive state of well-being. Therefore, healthy individuals cannot be seen only from the absence of disease or physical weakness, but it is also important to pay attention to their psycho-social and spiritual condition. The spiritual function is related to value, hope, the meaning of life, and belief system that have an impact on humans’ health. The purposeof this study was to find empirical evidence of a correlation between self-compassion and spirituality among medical students. Stratified random sampling was used as the sampling method. The results of the research showed that there is empirical evidence of a significant relationship between self-compassion and spirituality. The instruments used in the measurement were self-compassion and spiritual scales. Simple regression techniques were used to see the correlation between the two. The results showed a significant positive relationship (r = 0.647 with p <0.000) between self-compassion and spirituality. We conclude that self-compassion influenced spirituality by 41.9%, and the rest were affected by other factors. &nbsp

PENGGUNAAN METODE JARIMATIKA AL QUR’AN UNTUK MENINGKATKAN KEMAMPUAN MENGHAFAL ASMAUL HUSNA PADA ANAK KELOMPOK B TKIT INSAN KAMIL KARANGANYAR TAHUN AJARAN 2014/2015

Tujuan penelitian ini adalah untuk meningkatkan kemampuan menghafal Asmaul Husna dengan menggunakan metode jarimatika Al Qur’an pada anak kelompok B TKIT Insan Kamil Karanganyar Tahun Ajaran 2014/ 2015. Penelitian ini merupakan penelitian tindakan kelas (PTK). Penelitian dilaksanakan meliputi siklus I, siklus II dan siklus III. Subjek penelitian adalah anak kelompok B TKIT Insan Kamil Karanganyar yang berjumlah 25 anak. Teknik pengumpulan data dalam penelitian ini yaitu observasi, unjuk kerja, wawancara dan dokumentasi. Validasi data menggunakan triangulasi sumber dan triangulasi teknik. Teknik analisis data menggunakan teknik analisis deskriptif. Hasil penelitian menunjukkan bahwa penggunaan metode jarimatika Al Qur’an dapat meningkatkan kemampuan menghafal Asmaul Husna pada anak. Nilai rata-rata kemampuan menghafal Asmaul Husna anak pada pratindakan adalah 47.90. Pada sikuls I sebesar 66.30, siklus II sebesar 73.10 dan siklus III sebesar 82.28. Pada pratindakan sebesar 12% atau 3 anak mencapai ketuntasan. Pada siklus I sebesar 44% atau 11 anak mencapai ketuntasan. Pada siklus II sebesar 68% atau 17 anak mencapai ketuntasan. Pada siklus III sebesar 84% atau 21 anak mencapai ketuntasan. Simpulan penelitian ini adalah penggunaan metode jarimatika Al Qur’an dapat meningkatkan kemampuan menghafal Asmaul Husna pada anak kelompok B TKIT Insan Kamil Karanganyar Tahun Ajaran 2014/ 2015. Kata kunci: jarimatika al qur’an, menghafal, asmaul husn

Hubungan Kecerdasan Emosional dengan Kompetensi Profesional Guru Tk Kecamatan Tanah Putih Kabupaten Rokan Hilir

The aim of this research is to know whether there is levels and correlation between emotional intelligence and professional competency teacher kinder garden in kecamatan tanah putih kabupaten rokan hilir. The population of this research is the teacher kinder garden Kecamatan Tanah Putih Kabupaten Rokan Hilir that consist of 205 teacher, the sample of research are 67 teacher. Method of this research is Pearson Product Moment correlation to know the correlation between Emotional Intelligence and Professional Competence. The technique of collecting data used questioner in Likert scale from. The technique of analyzing data used scale test and statistic analytical by using SPSS program of Windows ver. 17. Based of this research there is level of emotional intelligence in the medium category with the percentage 78.02% and the level of professional competency in the medium category with the percentage 77.04%. Based of hypothesis there is any significant positive correlation between emotional intelligence and professional competency teacher kinder garden in Kecamatan Tanah Putih Kabupaten Rokan Hilir. It could be seen from the result of correlation coefficient that rxy = 0.636 and significant level is 0.000 0.05. the level of correlation between emotional intelligence and professional competency of teacher in the middle with the rank of determinant coefficient in the amount of KD =r2 x 100% = 40.5%, it means that emotional intelligence affect professional competency as much as 40.5%

Evaluasi Kelayakan Finansial Usaha Peternakan Dan Pengembangan Biogas: Studi Kasus Desa Suntenjaya, Bandung

This study aims to evaluate the feasibility of biogas project in Suntenjaya Village, Bandung and identify factors that affect revenues, environment and wider economic benefit of the project, using benefit cost analysis, multiple regression, and descriptive analysis. The results show that biogas project is feasible to be developed. Variables that significantly influence on the biogas project are total amount of poultry's waste, total amount of water, and labor. Economic impact of biogas from employment is 1.96%. Furthermore, fuel cost savings of biogas is IDR1,406,160. Environmental impact shows that mostly of cow farmer agree that biogas development project give positive impacts to environment

Developing Journal History (Joury) Through Project Based Learningas Teaching Media For Teaching Social Sciences In Grade Vof Elementary Schools

This research was aimed at developing instructional media for social sciencesbased on Project Based Learning for the fifth grade students of elementary schools.The material was chosen based on the Content Standards of Elementary School inwhich history was the dominant material in the fifth grade.The method used in this research was R&D (Research and Development). Thesteps were (1) finding the problem, (2) collecting data, (3) designing the product, (4)validating the design, (5) revising the design, (6) experimenting the product, (7)revising the product, (8) using the experiment, (9) revising the product. The mediadeveloped was puzzle. The puzzle was developed into a journal to make the instructionmore interesting for the students. The experiment included thirty students fromGiwangan State Elementary School on Wednesday, 24th July 2013.The result of the research showed the relation between the media and theinstruction method of Project Based Learning and the effectiveness of the media. Thelearning process was carried out based on lesson plans. The result of the observationshowed that the students achieved the average of 3.67. The data then being convertedto qualitative data were classified into a good category