ANALISIS DETERMINAN YANG MEMPENGARUHI KUALITAS LABA STUDI PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA (PERIODE 2012 – 2016)

This study aims to obtain empirical evidence on the relationship of factors that affect the Company's Profit Quality as expressed by Earnings Response Coefficient (ERC). Exogenous variables in this study include Institutional Ownership, Debt Structure, Debt Structure on Institutional Attribution, Growing Opportunities, Company Size of Systematic Risk and Consistency of Profit. The research sample is manufacturing companies listing on Indonesia Stock Exchange with research period year 2011-2015. The number of research samples is 615 samples with the number of manufacturing companies that meet the sample requirements of 123 companies consisting of 18 industry groups. The method of analysis by using multivariate regression, obtained the findings indicate that the size of the company (size) significantly influence the direction of positive relationship to the Quality of Earnings presented in the financial statements. While the variable of Institutional Ownership, Debt Structure, Debt Structure on Institutional Attribution, Growing Opportunity, Systematic Risk and Consistency Profit is not proven to have a significant effect on Company's Profit Quality

Mediation of User Satisfaction on Organizational Learning Culture and On-Line Learning Engagement to Net Benefit Outcomes in Indonesia during the Covid Pandemic

This study aims to examine the effect of mediating User Satisfaction in the relationship between Organizational Learning Culture and On Line Learning Engagement on Net Benefit Outcomes in Indonesia during the Covid Pandemic. The research sample was 243 students in Indonesia during the Covid pandemic. The research methodology uses the Path Analysis Program with Smart PLS. The test results show that the independent variable consisting of Student Involvement and Organizational Learning Culture has a positive effect on User Satisfaction. Likewise, Student Involvement and Organizational Learning Culture have a positive effect on Net Benefit Outcomes. In addition, this study found that the user satisfaction variable was able to mediate the relationship of the independent variable to student performance results during on-line learning Keywords: User Satisfaction, Organizational Learning Culture, Learning Involvement, Net Benefit Outcome

Effectiveness of Proprioseptive Neuromuscular Facilitation (PNF) and Kinesiotaping Towards Changes in Muscle Strength and ADL Patients

Introduction: Stroke in the form of neurological changes caused by disruption of blood supply to brain. The problem that is often experienced by sufferers is movement disorders. One of the non-pharmacological actions Proprioseptive Neuromuscular Facilitation (PNF) techniques are very practical to use and Kinesiotaping can also help improve sensomotor ability and muscle strength of patients after stroke. The purpose of this study was determine the effectiveness of PNF  and Kinesiotaping for changes in muscle strength and ADL ability of stroke patients. Methods: Quasi Experiment Design pre and post test design with a control group. The number of samples was 204 respondents were divided into three intervention groups namely PNF (61 respondents), Kinesiotaping (61 respondents), and Joint Interventions (61 respondents) and control groups (21 respondents). Sampling techniques sample using Simple Random Sampling. Results: Parameters Test Estimates P <0.05 PNF intervention results can be given a major influence on leg muscle strength (P = 0,000), MAS (P = 0.004) and ADL (P = 0,000), Kinesiotaping gives a great influence on muscle strength hands (P = 0.024), MAS (P = 0.001), ADL (P = 0.000) and Combined intervention have a an influence toward MAS (P = 0,000) and ADL (P = 0,000). Conclusions: The intervention that gives the most influence large is the Combine group against ADL by 25,737 times compared to the group control. Suggestion: For hospitals to implement the three interventions and other factors such as psychology, motivation, physiological, mechanical, and neurological strength for stroke patients

The Relative Effectiveness of the Kurapunctur and Point Local Abdomen Acupuncture Therapy in the Reduction of Waist Circumference in Obese Patients

Background: Obesity is a pathological state as a result of the consumption of food that is far exceeding the needs (psychobiological cues for eating) so there is hoarding an excessive fat than is necessary for bodily functions. Obesity can raise cholesterol level, triglyceride level, insulin resistance, and the risk of high blood pressure, coronary heart disease, ischemic stroke, and type 2 diabetes mellitus. Acupuncture therapy may be an option to handle problems related to obesity, one with abdominal acupuncture techniques. This study aimed to determinethe effectiveness of kurapunctur and point local abdomen acupuncture therapy accompanied by a low calorie and fat diet in the reduction of waist circumference in obese patients. Subjects and Method: This was a quasi experiment conducted at Kusuma Husada clinic, Surakarta, Central Java, from July to August 2017. A sample of 32 obesity patients was allocated into two groups: (1) The experiment group who received kurapuncture therapy, (2) The control group who received acupuncture therapy in the local point of the abdomen. Acupuncture therapy was carried out for 10 times. All of the study subjects received low calories and low fat diet. The dependent variable was waist circumference. The independent variable was abdominal acupuncture therapy. Waist circumference was measured by measuring tape. The data were analyzed by Mann-Whitney test. Results: The reduction in waist circumference is greater in the experiment group (mean= 22.9) than in the control group (mean= 10.1) with p< 0.001. Conclusion: Kurapuncture therapy is more effective than acupuncture therapy in the local point of the abdomen in reducing waist circumference in obese patients. Keywords: kurapuncture, waist circumference, obesit

PHOSPHATE AND NITRATE REMOVAL FROM DRINKINGWATER SOURCES USING ACRYLAMIDE-FERRIHYDRITEGEL

Telah dilakukan penghilangan ion fosfat dan nitrat dari air minum menggunakan gel akrilamid-ferrihidrit. Gel dibuat dengan mencampurkan pasta ferrihidrit dan larutan gel akrilamid kemudian dicetak pada suhu 42-46 °C selama kurang lebih satu jam. Pengaruh pH dan konsentrasi fosfat serta nitrat diamati terhadap persen penyisihan. Efisiensi desorpsi diamati menggunakan asam sulfat pada berbagai konsentrasi. Hasil penelitian menunjukkkan bahwa fosfat dan nitrat dapat disisihkan secara optimal pada pH 5. Konsentrasi larutan nitrat untuk penghilangan optimal adalah 10 mg/L N0&#8323- sementara fosfat dapat disisihkan secara optimal pada konsentrasi 0,3 mg/L PO&#83243-. Analit dapat didesorpsi dari gel menggunakan H&#8322S0&#83240,3 M. Pada aplikasinya, fosfat dan nitrat dalam air minum dapat disisihkan hingga 70%

ORGANIZATIONAL CULTURE AS DETERMINANT OF EMPLOYEE-BASED ANTECEDENTS TO ORGANIZATIONAL CYNICISM

Purpose of study: Organizational cynicism happens when employees show their distrust in their organization. Most research about organizational cynicism focuses on the influence of organization cynicism to employee attitudinal outcomes (absenteeism, counterproductive work behaviour, etc) and performance outcomes. This research focuses on exploring the antecedents of organizational cynicism: organizational based antecedent and employee-based antecedents. Supportive organization culture is the organizational based antecedent that is predicted to influence employee affective response to organizational change and job satisfaction, and the subsequent effect to organizational cynicism. Methodology: 221 teachers from several private and state-owned schools were chosen by the purposive sampling method that participated in this research. Hypotheses testing were conducted using structural equation modeling using the AMOS program to test the simultaneous relationship testing among variables. Result: This research found several findings. First, a supportive organizational culture has a positive influence on job satisfaction. Second, supportive organization culture has a positive influence on employee affective response to organizational change. Third, employee affective response to organizational change has a negative influence on organizational cynicism. Fourth, contrary to hypotheses, job satisfaction has a positive influence on organizational cynicism. Applications of this study: The practical implication of this research is each organization should create a supportive organizational culture since it has an indirect negative effect on organizational cynicism through employee affective response to organizational change. Novelty/Originality of this study: Despite the importance of organizational cynicism, only a few researchers examined antecedents of organizational cynicism. This research will contribute to examining the influence of supportive organizational culture on job satisfaction and employee affective response to organizational change, and their effect on organizational cynicism

Pemberdayaan Ibu Rumah Tangga dalam Implementasi Teknologi Pengolahan Sumber Karbohidrat Nonberas dan Penganekaragaman Pangan Nonterigu untuk Mendukung Ketahanan Pangan

Community may be involved in food security program by utilizing local based food materials in their surrounding areas. Potency of local food in Indonesia can be used as an alternative for the staple food. Te huge number of housewives in Yogyakarta can support the family economy or reduce the household budget through the use of local food sources. Tis community service activities aiemed at providing an understanding of processing technology of non-rice and non wheat food resources to be utilized to achieve food security and improve household economy. Outcomes of this activity are non-rice food products as carbohydrates source and non - grain food diversifcation, an improved understanding of food processing technology, as well as increased understanding of marketing and entrepreneurship

EFEKTIVITAS PEMBERIAN TERAPI AKUPUNKTUR DENGAN KOMBINASI TITIK AKUPUNKTUR Bl-23 (SHENSHU), Bl-40 (WEIZHONG) DAN Bl-23 (SHENSHU), KI 3 (TAIXI) TERHADAP PERBAIKAN KELUHAN NYERI PADA KASUS NYERI PUNGGUNG BAWAH DI POSYANDU LANSIA KLODRAN DAN BENDO COLOMADU KA

Abstract: Lower Back Pain (NPB) or Low Back Pain (LBP), VAS, Acupuncture Therapy, Healing Effect. Previous studies of acupuncture for low back pain were conducted. In this study researcher used combination of BL 23. BL 40 and BL 23, KI 3. This study is aimed to determine the effectiveness of combination of BL 23. BL 40 and BL 23, KI 3 for recovery low back pain. This study is done during March until May 2015 at Posyandu Lansia Klodran and Bendo Colomadu Karanganyar. This is quasy experiment research with pre test and post test. Thirty subject study were divided into two groups were treated combination of BL 23. BL 40 in first group and BL 23, KI 3 in second group. This treatment was conducted for 10 times. VAS was done before and after 10th therapy. The data obtained thus was analyzed using the Mann-Whitney test. Twenty nine out of thirty subjects experienced decrease their VAS only one subject did not show any alteration. The average value of VAS decrease is 3.03. Acupuncture therapy with combination of of BL 23. BL 40 and BL 23, KI 3 has been shown that there are no different between two groups (p&gt;0.05)Keywords : Lower Back Pain (NPB) or Low Back Pain (LBP), VAS, AcupunctureTherapy, Healing Effect Link OJS 3 artikel EFEKTIVITAS PEMBERIAN TERAPI AKUPUNKTUR DENGAN KOMBINASI TITIK AKUPUNKTUR Bl-23 (SHENSHU), Bl-40 (WEIZHONG) DAN Bl-23 (SHENSHU), KI 3 (TAIXI) TERHADAP PERBAIKAN KELUHAN NYERI PADA KASUS NYERI PUNGGUNG BAWAH DI POSYANDU LANSIA KLODRAN DAN BENDO COLOMAD

PERBAIKAN KUALITAS KELUHAN GASTRITIS AKUT MENGGUNAKAN AQUAPUNKTUR TITIK ZULANLI DAN TITIK DIJI

Abstract: Aquapunktur, Zusanli Point, Point Diji, Complaints Gastritis. The purpose of this study is the effectiveness of therapy aquapuntur between Zulanli point (St. 36) and points Diji (sp. 8) to improve the quality of complaints in cases of Acute Gastritis. The design of this study was one group pretest and posttest with analysis of variance (ANOVA). Research results indicate that the point Zusanli (ST.36) and point Diji (SP.8) is effective for the improvement of quality complaints in cases of Acute Gastritis. Conclusion that the point Zusanli (ST.36) by Diji point (SP.8) showed effective improvement of the quality of complaints in cases of Acute Gastritis.Keywords: Aquapunktur, Zusanli Point, Point Diji, Acute Gastritis.Abstrak: Aquapunktur, Titik Zusanli, Titik Diji, Keluhan Gastritis. Tujuan penelitian ini adalah efektifitas pemberian terapi aquapuntur antara titik Zulanli (ST. 36 ) dan titik Diji (SP. 8) terhadap perbaikan kualitas keluhan pada kasus Gastritis Akut. Rancangan penelitian ini adalah one group pretest and postest dengan analisis of varian (Anova). Hasil Penelitian menunjukkan bahwa titik Zusanli (ST.36) maupun titik Diji (SP.8) tersebut efektif terhadap perbaikan kualitas keluhan pada kasus Gastritis Akut. Kesimpulan bahwa titik Zusanli (ST.36) dengan Titik Diji (SP.8) menunjukkan efektif terhadap perbaikan kualitas keluhan pada kasus Gastritis Akut.Kata Kunci: Aquapunktur, Titik Zusanli, Titik Diji, Gastritis Akut

MEDIASI KEPUASAAN KERJA PADA HUBUNGAN COLLEGIAL SUPPORT TERHADAP PERUBAHAN AFEKTIF ORGANISASI, DIMODERASI OLEH SINISME

Penelitian ini bertujuan untuk mendapatkan bukti empiris pengaruh Dukungan Collegial dalam kaitannya dengan Perubahan Afektif yang dimediasi oleh Kepuasan Kerja, dan dimoderatori oleh Sinisme. Sampel penelitian sebanyak 221 responden dengan subjek penelitian di sektor jasa pendidikan di perguruan tinggi dan sekolah menengah di Yogyakarta, Jawa Tengah, Jawa Timur dan Jabodetabek. Analisis dalam penelitian ini menggunakan model persamaan struktural metode hierarkis. Metode ini bertujuan untuk mengkonfirmasi teori sesuai dengan data penelitian yang dilakukan dengan menambahkan variabel independen secara bertahap dalam menguji variabel dependen. Temuan mendukung semua hipotesis yang telah diusulkan, yaitu: Dukungan Collegial memiliki efek positif dan signifikan terhadap Perubahan Afektif Organisasi ; Dukungan Collegial memiliki pengaruh positif dan signifikan terhadap Kepuasan Kerja; Kepuasan Kerja berpengaruh positif dan signifikan terhadap Perubahan Afektif Organisasi; Kepuasan kerja dapat memediasi hubungan antara Dukungan Collegial untuk Perubahan Afektif secara signifikan; dan Sinisme dapat memoderasi hubungan Kepuasan Kerja dan Perubahan Afektif. Variabel kontrol (gender) memberikan peran pembeda yang signifikan dengan arah negatif pada hubungan variabel independen dan variabel dependen. This study aims to obtain empirical evidence of the influence of Collegial Support in relation to Affective Change mediated by Job Satisfaction, and moderated by Cynicism. The research sample of 221 respondents with research subjects in the education service sector at tertiary institutions and high schools in Yogyakarta, Central Java, East Java and Jabodetabek. The analysis in this study uses the structural equation model hierarchical method. This method aims to confirm the theory in accordance with the research data conducted by adding the independent variables gradually in testing the dependent variable.The findings support all the hypotheses that have been proposed, namely:Collegial Support has a positive and significant effect on Organizational Affective Change ; Collegial Support has a positive and significant effect on Job Satisfaction;Job Satisfaction has a positive and significant effect on Organizational Affective Change ; Job satisfaction is able to significantly mediate the relationship between Collegial Support for Affective Change; and Cynicism is able to moderate the relationship of Job Satisfaction and Affective Change. The  control variable (gender) provides a significant differentiating role with a negative direction on the relationship of the independent variable and the dependent variable