PENGARUH KEPEMILIKAN MANAGERIAL, DEBT COVENANT, LITIGATION, TAX AND POLITICAL COSTS DAN KESEMPATAN BERTUMBUH TERHADAP KONSERVATISMA AKUNTANSI

Accounting conservatism is defined as managerial accounting choices of accounting methods and estimates within Generally Accepted Accounting Principles (GAAP) that result in the persistent understatement of cumulative reported earnings and net assets over period of time. The objective of the research is to analyze the influence of managerial ownership, debt covenant, litigation, tax and political costs, and growth opportunities on accounting conservatism. The research consists of 22 manufacturing companies listing on Indonesia Stock Exchange. The research using purposive sampling method whereas the criteria are manufacturing companies which are consistently listing on Indonesia Stock Exchange and using a accounting conservatism during period 2005 until 2008. Multiple regression is used to analyze the data. The results of the research showed that litigation had significant effect to accounting conservatism. Managerial ownership, debt covenant, tax and political costs and growth opportunities had not significant effect to accounting conservatism in manufacturing companies

PENGARUH KEPEMILIKAN MANAGERIAL, DEBT COVENANT, LITIGATION, TAX AND POLITICAL COSTS DAN KESEMPATAN BERTUMBUH TERHADAP KONSERVATISMA AKUNTANSI

Accounting conservatism is defined as managerial accounting choices of accounting methods and estimates within Generally Accepted Accounting Principles (GAAP) that result in the persistent understatement of cumulative reported earnings and net assets over period of time. The objective of the research is to analyze the influence of managerial ownership, debt covenant, litigation, tax and political costs, and growth opportunities on accounting conservatism. The research consists of 22 manufacturing companies listing on Indonesia Stock Exchange. The research using purposive sampling method whereas the criteria are manufacturing companies which are consistently listing on Indonesia Stock Exchange and using a accounting conservatism during period 2005 until 2008. Multiple regression is used to analyze the data. The results of the research showed that litigation had significant effect to accounting conservatism. Managerial ownership, debt covenant, tax and political costs and growth opportunities had not significant effect to accounting conservatism in manufacturing companies

KONTRIBUSI MAHASISWA KAMPUS MENGAJAR 5 DALAM PEMBEMBENAHAN PERPUSTAKAAN SDN 3 KOTA BENGKULU

Program pembenahan perpustakaan yang dilakukan di SDN 3 Kota Bengkulu ini adalah salah satu program kerja dari kegiatan mahasiswa kampus mengajar angkatan 5. Pembenahan perpustakaan ini yaitu untuk meningkatkan minat berkunjungnya ke perpustakaan dan juga meningkatkan minat baca. dalam penelitian ini metode yang digunakan yaitu metode deskriptif kualitatif, maka hasil dari penelitian ini peneliti melakukan observasi langsung ke lokasi pelaksanaan dengan berkoordinasi pada pihak sekolah, dan juga dosen pembimbing lapangan mahasiswa kampus mengajar 5 mengenai kegiatan pembenahan perpustakaan di SDN 3 Kota Bengkulu, kemudian melakukan kegiatan pembenahan perpustakaan yang dilakukan dengan cara bergotong rong antar mahasiswa kampus mengajar dan juga warga sekolah

Pengaruh Frekuensi Penggorengan Terhadap Bilangan Peroksida Dan Angka Asam Lemak Bebas Pada Minyak Bunga Matahari, Minyak Kanola, Dan Minyak Zaitun

Background: Cooking oil has a large amount of heat, so it provides the most intakes of calories among other nutrients. The qualified oil should contain unsaturated fatty acids, like olive, sunflower and canola. However, the oil can be damaged which is indicated by several factors, including the peroxides value and free fatty acids value. This is due to the repeated use of cooking oil at high temperatures and contact with water, resulting in oxidation and hydrolysis processes. Fried foods can cause oxidation and hydrolysis, one of which is tofu. Objective: This study aimed to analyze the quality of sunflower oil, canola oil, and olive oil used as frying media. Methodology: This research was an experimental study with tofu as a fried material based on a complete randomized design with three treatments (first, second, and third frying) using three types of oil; sunflower oil, canola oil, and olive oil. The analytical test used Kruskal wallis. Results: The peroxide value of olive oil in the first frying until the third frying was still safe for reuse. However, sunflower oil and canola oil were not safe to reuse after the first frying, because the oil had exceeded the standard limit based on SNI 3741:2013, which had maximum value of 10 mek O2/kg. Free fatty acids from the three types of oil in the first to third frying pan was safe to reuse, because they were still within the standard limits based on SNI 3741:2013, which was a maximum value of 0.6%. Conclusion: There was no significant effect on the frequency of frying on the peroxides value and free fatty acid value in sunflower oil, canola oil, and olive oil before and after being used for frying. Keywords: peroxide value, free fatty acids, sunflower oil, canola oil, olive oi

Influence Of Drying Time And Temperature On Zirconium-Based Material (ZBM) Properties For 99Mo/99mTc Generator Development

Zirconium-based material (ZBM) has an important role in producing Technetium-99m (99mTc) due to its high adsorption capacity to Molybdenum-99 (99Mo). The adsorption capacity of the ZBM depends on the specific surface area which is influenced by several parameters in the synthesis process. This study aims to investigate the influence of drying time and temperature on the structure and specific surface area of the ZBM. Synthesis of the ZBM was carried out using zirconium chloride, 2-propanol, water and tetrahydrofuran at 75 °C, 90 °C and 120 °C and for 3 hr, 5 hr and 7 hr, respectively. Functional group and specific surface area of the ZBM was analyzed by FTIR and BET method, respectively. At the variation of drying time, the functional group pattern showed by FTIR spectra was not significantly different. The O-H group of the ZBM increased as the drying temperature decreases. At 75 and 90°C, the specific surface area increased as the function of time was increased but was decreased at 120°C. The highest surface area of the synthesized ZBM had a poor performance as a 99Mo/99mTc generator material, whereas the eluate met the required standard