Pengaruh Profesionalisme, Etika Profesi, Pengalaman Auditor dan Independensi terhadap Pertimbangan Tingkat Materialitas (Studi Empris Bpkp RI Perwakilan Provinsi Riau)

This research has been done by method of survey to BPKP deligation of Riaus province. This research has purpose to find out the empiric evidence influence to professionalism, ethic of profession, experience of auditor and independence toward to the consideration of materiality. The population of this research are auditors who work in BPKP delegation of Riaus province. The number of sample are taken same with the number of respondent that are 104 peoples. Types of data that used is primer data with collecting data method uses quesioner. Analysis data method is multiple regression with the assistance of software SPSS version 17.00. The result of research shows that professionalism, ethic of profession, experience of auditor and independence are influential toward to the consideration of materiality with significant value of professionalism is 0.026, Ethic of profession is 0.046, experience of auditr is 0.043 and independence is 0.031. vlue o alph is 0.05. value of adjusted R square is 0.675. It means as 67,5% of independents variable in this research are able to influence the variable of dependent, the rest mount is 32,5% are influenced of the other varablee that are not registered into this model of regression.Keywords:Professionalism, Ethic of profession, Experience of auditor, Independence and the consideration of materialit

UPAYA MENINGKATKAN PRESTASI BELAJAR SISWA KELAS VIII SMP NEGERI 2 PRAYA DENGAN PENERAPAN PEMBELAJARAN INDIVIDUAL PADA MATA PELAJARAN IPS TERPADU

Abstrak: Penelitian Tindakan Kelas 2 siklus yang terdiri dari 4 tahapan yaitu tahap perencanaan, tahap observasi, tahap evaluasi, dan tahap refleksi dengan tujuan untuk mengetahui apakah penerapan pembelajaran individual mata pelajaran IPS dapat meningkatkan aktivitas dan prestasi belajar siswa kelas VIII semester II SMPN 2 Praya. Intrumen yang digunakan adalah lembar observasi, interview, dokumentasi, dan tes. Diperoleh hasil aktivitas siswa dan hasil evaluasi belajar dari 38 siswa yang mendapat nilai  65 sebanyak 36 siswa. Disimpulkan bahwa penerapan pembelajaran idividual pada mata pelajaran IPS dapat meningkatkan aktivitas dan prestasi belajar siswa kelas VIIIsemester II SMPN 2 Praya. Abstract:  Class Action Research 2 cycle consisting of 4 stages that is planning stage, observation phase, evaluation phase, and reflection phase with the aim to know whether the application of individual learning subject of IPS can increase activity and achievement of student of class VIII second semester SMPN 2 Praya. The instruments used are observation sheets, interviews, documentation, and tests. Obtained result of student activity and result of evaluation learn from 38 student which get score 65 as 36 student. It was concluded that the application of idividual learning on social studies subjects can improve the activity and achievement of students of class VIII second semester of SMPN 2 Praya

Growth regression models at two generations of selected populations Alabio ducks

A selection process to increase egg production of Alabio ducks was conducted in Balai Penelitian Ternak, Ciawi-Bogor. The selection aimed at increasing production, however observation on growth of the selected ducks was necessary since early growth stage (0-8 wks) determines the performance during laying period. This paper presents the growth models and the coefficient of determination of two generations of selected Alabio ducks. Body weight were observed weekly on 363 ducks from F1 and 356 ducks from F2, between 0-8 weeks and then fortinghly until 16 weeks. Growth curves were analysed using regression models between age and bodyweight of each population. The selection of model with the best fit was based on the large value of determination coefficient (R2), small value of MSE, and sinificant level of regression coefficient. Result showed that cubic polynomial regression was the best fit for the two populations, Y = 56.31-1.44X+0.64X2-0.005X3 for F1 and Y = 43.05 + 0.96X + 0.69X2 - 0.0056X3 for F2. The values of R2 were 0.9466 for F1 and 0.9243 for F2, and the values of MSE were 11.586 for F1 and 19.978 for F2. The growth of F1 is better during starter period, but F2 is better during grower period. Key Words: Regresion, Growth, Alabio Duc

Inhibitory Effect of Extract Granule of Earthworms (Lumbricus Rubellus) on the Pathogenic Bacteria in Vitro

The objective of this study was to determine the inhibition ability of the earthworm (L. rubellus) extract (ECT), dried earthworm extract (ECT-k), and granule earthworm extract (ECT-g) as poultry feed additive against some pathogenic bacteria. Antibacterial activity was performed using diffusion method against Escherichia coli, Salmonella pullorum, Pseudomonas aeruginosa, and Staphylococcus aureus in vitro. In the present study, the concentrations of ECT, ECT-k, and ECT-g in nutrient broth (NB) media tested were consisted of treatments A: 0%, B: 0.26%, C: 0.52%, D: 0.78% and E: 1.04% (g/vol) respectively. The results of the in vitro study showed that started from ECT level 0.26% inhibited (P 0.05) of ECT and ECT-t against S. pullorum. Diameter of inhibition zone for 24 hours showed that S. aureus was the most sensitive bacterium to ECT and ECT-k, and S. pullorum was the most sensitive bacterium to ECT-g

Coronal heating through braiding of magnetic field lines

Cool stars like our Sun are surrounded by a million degree hot outer atmosphere, the corona. Since more than 60 years the physical nature of the processes heating the corona to temperatures well in excess of those on the stellar surface remain puzzling. Recent progress in observational techniques and numerical modeling now opens a new window to approach this problem. We present the first coronal emission line spectra synthesized from three-dimensional numerical models describing the evolution of the dynamics and energetics as well as of the magnetic field in the corona. In these models the corona is heated through motions on the stellar surface that lead to a braiding of magnetic field lines inducing currents which are finally dissipated. These forward models enable us to synthesize observed properties like (average) emission line Doppler shifts or emission measures in the outer atmosphere, which until now have not been understood theoretically, even though many suggestions have been made in the past. As our model passes these observational tests, we conclude that the flux braiding mechanism is a prime candidate for being the dominant heating process of the magnetically closed corona of the Sun and solar-like stars.Comment: 4 pages, 3 figures, submitted to Ap