The Effect of Ownership Structure on Income Smoothing

Income smoothing is an earnings management action by raising or lowering earnings to make it look more stable. This was done by company management for reasons not achieving the company's targets. In financial statements, a stable company profit illustrates that the company had good business continuity.Explained in the concept of corporate governance, institutional ownership, government ownership, and managerial ownership were believed to be able to minimize the occurrence of income smoothing. Therefore, this research was conducted to determine the effect of institutional ownership, government ownership, and managerial ownership with profitability and leverage control variables on income smoothing both simultaneously and partially in BUMN companies listed on the Indonesia Stock Exchange in 2012 - 2017.The technique used to select samples was purposive sampling technique. In the process, 10 research samples were obtained with a period of 6 years, so that 60 sample units were obtained. Then, to carry out the analysis, the analytical method used logistic regression analysis with the software used SPSS 23.0.After the analysis of this study, the results stated that simultaneous institutional ownership, government ownership, and managerial ownership with profitability control variables and leverage had a significant influence on income smoothing. Furthermore, partially the results of this study stated that government ownership had a significant effect on the negative direction of income smoothing. While the other two independent variables, namely institutional ownership and managerial ownership variables did not have a significant effect on income smoothing

Bentuk Dan Makna Rumah Tinggal Etnis Tionghoa Di Banjarmasin

Settlement of ethnic Chinese in Banjarmasin tend to be concentrated in the large waterways, namely in the area of Veterans, Gedangan, and RK Ilir who all along the river Martapura. In general, the ethnic Chinese community living in Banjarmasin, build and inhabit their home by adjusting the environment and local culture that has been there, so many who live in the traditional banjar-type house (traditional house banjar). In a further development of life between cultures and behavior of a relationship of mutual influence. This study aimed to identify the forms and meanings (of the form) homes ethnic Chinese in Chinatown Banjarmasin. Selected case studies are some of the homes were inhabited by ethnic Chinese in the form of Banjar traditional house in the Chinatown area of Banjarmasin.This research uses descriptive analytical method, which describe the characteristics of the dwelling as an object of study, looking for the type of home Banjar close similarity, and identification of native cultural elements is indicative of acculturation China with Banjar culture. In this context, architecture is understood as part of the totality of social systems associated with other socio-cultural variables. The analysis was performed by comparing the typology few homes with a shape that resembles a traditional house Banjar, then analyzing the pattern of the layout, style and style, ornaments, as well as the construction of the structure.The analysis showed that the basic form of house Banjar still maintained by ethnic Chinese who inhabit it, because of the assumption of symmetry meaning in Chinese architecture. Ornaments and color elements in Chinese architecture, which blend in with the architecture of Banjar architecture make Chinatown in London came up with a different character from Chinatown in Indonesia in general. What is more important is that all these elements exist in Chinese people's homes loaded with meaning and symbolic message about the meaning of community life and prosperity in the world related to the traditions and beliefs of Chinese society at large. Keywords : settlement, ethnic chinese and traditional house banja

Aplikasi Bantu untuk Menentukan Nilai Eigen dan Vektor Eigen Berbasis Multimedia

Pembelajaran Aljabar Linier pada materi Nilai Eigen dan Vektor Eigen bagi sebagian mahasiswa dirasa sulit untuk dipahami. Berdasarkan data yang diperoleh dari 20 mahasiswa yang sedang dan yang pernah mengambil mata kuliah Aljabar Linier, terlihat bahwa jumlah prosentase mahasiswa yang tidak memahami materi Nilai Eigen dan Vektor Eigen lebih banyak dari pada mahasiswa yang paham akan materi Nilai Eigen dan Vektor Eigen. Prestasi belajar mahasiswa sering diindikasikan dengan permasalahan belajar dalam memahami materi. Kegiatan belajar di dalam kelas dengan lisan, tulisan bahkan slide powerpoint dapat menyebabkan pembelajaran menjadi kurang menarik dan cenderung membosankan. Jumlah mahasiswa yang membutuhkan alat bantu berupa media pembelajaran lebih banyak dari pada jumlah mahasiswa yang tidak membutuhkan. Untuk itu perlu dibangun aplikasi pembelajaran Aljabar Linier khususnya pada materi Nilai Eigen dan Vektor Eigen agar dapat digunakan mahasiswa sebagai sarana belajar dan mempermudah dosen dalam menyampaikan materi.Subjek dalam penelitian ini adalah aplikasi multimedia sebagai media pembelajaran Aljabar Linier pada materi Nilai Eigen dan Vektor Eigen. Pengumpulan data dalam penelitian ini menggunakan metode studi pustaka, metode interview dan metode kuisioner. Aplikasi disusun dengan prosedur yang mencakup indentifikasi masalah yang diperoleh, analisis kebutuhan, merancang konsep, merancang isi, design document dan diagram navigasi, merancang naskah, merancang grafis, memproduksi sistem, pengetesan sistem dengan black box dan alpha test.Hasil penelitian ini adalah aplikasi multimedia sebagai media pembelajaran Aljabar Linier pada materi Nilai Eigen dan Vektor Eigen bagi mahasiswa Program Studi Teknik Informatika di Universitas Ahmad Dahlan yang berdasarkan hasil uji coba tersebut dapat disimpulkan bahwa aplikasi pembelajaran ini dapat membantu proses pembelajaran pada mahasiswa untuk memahami materi dan dapat digunakan sebagai alat bantu dosen untuk menunjang pembelajaran Aljabar Linier

Kadar Kalsium, Daya Kembang, Dan Sifat Organoleptik Kerupuk Onggok Singkong Dengan Variasi Penambahan Tepung Cangkang Rajungan (Portunus Pelagicus)

Shell Crab (Portunus pelagicus) has a high mineral content, particularly calcium (19.97%). The content of crab shell is a potential for flouring and used as a food additive calcium source. Onggok cassava's has the potential to be used as raw material for the used of crackers. The research objective was to determine the levels of calcium, ability to swell, and organoleptic properties of Onggok cassava's crackers with the addition of flour shell crab. Variations addition of flour shell crab taken is 0%, 10%, 20%, 30%, and 40%. The results are significantly for calcium, ability to swell, and organoleptic properties. Highest calcium levels at a concentration of 40% ie 3,267 mg/100 g. The ability of swell is highest at 30.73% control. The result: the best flavor in the control, but the addition of flour shell crab is acceptable to used the crackers

Perspektif Pengembangan Industri Gula di Indonesia

Sugar cane planted-area in Java is limited and supply of raw material forsugar companies (PG) is possible through improvement of sugar cane productivityand sugar content. It is necessary to implement individual sugar content or minimalsugar content guarantee between farmers\u27 group and PG\u27s management. PGexpansion to uotside Java (Sumatera, Sulawesi, Maluku and Papua) is urgent, at least15 new PG, in order to lessen dependence on sugar production from Java Island. PGlocated outside Java are designed not to produce sugar only, but also to makederivative products such as ethanol, alcohol, etc. Revitalizing research anddevelopment activities is necessary to generate new technology

Analisis Pola Scaffolding Pada Tes Mata Pelajaran Fisika Untuk Mendeskripsikan Kemampuan Analogi Siswa Kelas IX SMP Negeri 13 YOGYAKARTA Tahun Pelajaran 2013/2014 (Halaman 43 S.d. 46)

Scaffolding yang diberikan dalam pengerjaan soal sangat penting untuk mendeskripsikan kemampuan analogi siswa. Penelitian ini dilakukan dikelas IX SMP Negeri 13 Yogyakarta Tahun Ajaran 2013/2014 pada materi gaya dan hukum newton. Penelitian ini menggunakan dua kelas dengan dua pola scaffolding yaitu pola scaffolding1 dan scaffolding2. Soal yang diberikan berjenis soal isomorfik dengan tipe deskriptif dan skema. Analisis data yang digunakan meliputi analisis uji instrumen dan analisis Oneway Anova uji Post-Hoc LSD. Hasil penelitian menunjukkan untuk soal deskriptif kelas yang diberikan pola scaffolding2 memiliki tingkat kemampuan analogi siswa lebih baik, yaitu sebesar 63%, pola scaffolding1 sebesar 56% dan kelas tanpa scaffolding sebesar 41%. Sedangkan untuk soal skema, kelas scaffolding1 memiliki tingkat kemampuan analogi siswa lebih tinggi yaitu sebesar 67%, scaffolding2 sebesar 63% dan tanpa scaffolding sebesar 43%. Uji post-hoc LSD menunjukkan adanya perbedaan yaitu antara kelas tanpa scaffolding dengan scaffolding1 sebesar 0,001 dan antara kelas tanpa scaffolding dengan scaffolding2 sebesar 0,000297