Company Performance Predictions By Agency Cost, Earning Management Using the Z-Score (Case Study in Indonesia)

Investors play an important role by spending their money in the capital market. Without investors, the stock market do trade securities trading. In choosing a company, investors will evaluate the best condition of the company. So the aim of this research is to investigate whether the agency cost and earning management will give an impact to financial distress. The research object is the company listed in Indonesian Capital Market from 2012 to 2016. The regression analysis used to test the hypothesis was applied only to the final sample of 22 firms at the end of the sample period from 2012 to 2016. This study used the Modified Jones Model to measure discretionary accruals as earning management. And the dependent variables Z-score served as substitutes for financial distress. The hypothesis was tested using a regression model. The first independent variable operating expense ratio as substitutes the agency cost has a negative significant on financial distress. The smaller amount of agency cost will impact the Z-score to increase. This showed that if the Z-score is higher, it will mean that the company is in the area of no financial distress. Then, the second variable earning management has negative relationship but insignificant on financial distress.     Keywords: agency cost, earning management, financial distres

Analisis Rugi-Rugi Daya Akibat Ketidakseimbangan Beban pada Jaringan Distribusi Sekunder di PT. PLN (Persero) ULP Watang Sawitto

Pentingnya energi listrik bagi kehidupan di masyarakat dan industri menuntut PT. PLN (Persero) selaku penyedia energi listrik harus menyediakan energi listrik yang stabil. Penelitian ini dilakukan untuk menghitung rugi-rugi daya dan jatuh tegangan pada jaringan distribusi sekunder dalam keadaan beban tidak seimbang menggunakan perhitungan secara teori dan simulasi ETAP 12.6.0. Penelitian ini juga bertujuan untuk untuk menghitung rugi-rugi daya dan jatuh tegangan pada jaringan distribusi sekunder dalam keadaan beban seimbang menggunakan perhitungan secara teori dan simulasi ETAP 12.6.0. Sehubungan dengan itu, penelitian ini dilakukan dengan cara mengumpulkan data terkait data pembebanan transformator, data penghantar, dan data tegangan pangkal dan penerima, kemudian data dianalisis sehingga didapatkan perbandingan antara besar rugi-rugi daya dalam keadaan beban tidak seimbang dan keadaan beban seimbang. Berdasarkan hasil penelitian dan pembahasan, dapat disimpulkan bahwa besar rugi-rugi daya pada jaringan distribusi sekunder dalam keadaan beban tidak seimbang berdasarkan hasil perhitungan adalah 22,1 kW dengan jatuh tegangan sebesar 20,3 % dan rugi-rugi daya berdasarkan hasil simulasi ETAP 12.6.0 adalah 23,1 kW dengan jatuh tegangan sebesar 16,37%. Sedangkan rugi-rugi daya dalam keadaan beban seimbang berdasarkan hasil perhitungan 20,9 kW dan rugi-rugi daya berdasarkan hasil simulasi ETAP 12.6.0 adalah 22,3 kW dengan jatuh tegangan sebesar 13,69%.  Keywords: Ketidakseimbangan Beban, Rugi-Rugi Daya, Jatuh Tegangan

Multimedia E-learning untuk Menunjang Pembelajaran Mata Kuliah Jaringan Komputer dan Data di Universitas Telkom

Computer and Data Networks is one of subject in Faculty of Electrical Engineering, Telkom University, that is still using the learning method by face-to-face between lecturer and students. The student\u27s problem is difficult to understand how computers and other communication devices can communicate each other, and in fact it is lack of visual aid. This paper presents multimedia e-learning that support for studying about Communication Protocol and IPv4 modules. E-learning multimedia content created in the form of video tutorials and animation using flash. In modules are also equipped with exercises to explore student\u27s understanding. Analysis shows that the e-learning modules provide added value to the students to increase their knowledge and improve the number of graduation

Link Aggregation Control Protocol on Software Defined Network

A physical connection of computer network must be made reliably. Breaking connection will cause communication between nodes (for example routers, switches, hosts) can be disconnected. One of the solutions is implemention of link aggregation (LA). LA integrates several of physical ports together to make a single logical communication link. Accordingly, there is load sharing traffic among the member port of the group, high-throughput increasing via a single link, and redundancy providing for broken links. We present the implementation of link aggregation using Ryu controller on Software Defined Network (SDN) topology. The results show that the implementation of SDN with OpenvSwitch and Ryu controller can successfully run link aggregation function to solve the problem of link failure

Indonesian Authors Writing Their Discussion Sections Both In English And Indonesian Research Articles

The study aims to investigate how Indonesian authors write their English and Indonesian research article (RA) discussion sections. There were 7 Indonesian authors who write 1 English research article and 1 Indonesian research article published in national accredited journals. The study executed rhetorical moves designed by Swales (1990) to be used here as the instrument. In general, the findings show that 7 Indonesian authors operate not too different rhetorical patterns of English and Indonesian RA discussion sections viewed from moves occurrences, completeness, and order of the move structures. Nearly all 7 Indonesian authors show 5 moves in the English RA discussion section consisting of statement of the results-(un)expected outcome-reference to previous research-explanation-deduction and hypothesis. They use 6 moves in the Indonesian RA discussion section consisting of statement of the results-(un)expected outcome-reference to previous research-explanation-exemplification-deduction and hypothesis. However, each author has his/her specific move structure seen from the moves order and moves frequency. The specific uses of move structure are explained with examples in the forms of sentences or phrases. Thus, the authors are in the position of having their rhetorical patterns suited the context and communities

Irradiation for the Safety and Quality of Home Style Frozen Snacks

There are to market frozen prepared meals for microwaving or conventional way of preparation. Such meals. which offer convenience growing trends in Indonesia, and lesser time preparation are available in the developed countries, either chilled with limited shelf-life or frozen for long term sale in supermarkets. Irradiation at pasteurization doses has a potential role in improving the microbiological safety and shelf-life of chilled-prepared meals. Medium doses of gamma irradiation, 3-7 kGy, applied to spring rolls, rissole and croquette, in combination with frozen state during irradiation, followed by storage at 5 ± 2°C, have been conducted in order to ensure the safety and quality of the products during storage. The three different snacks. six pieces each. were vacuum packed in a laminate pouch of Poliester/Aluminum foil/LLDPE followed by fteezing over night at -20°C prior to irradiation at cryogenic condition. Irradiation at a dose of 7 kGy could relatively maintain the quality of the products during three months of storage 5 ± 2°C, based on different parameters, such as microbiological assessments, some chemical characteristics, and organoleptic analysis using five hedonic scales

Pengaruh Promosi E-card Terhadap Loyalitas Pelanggan

Perkembangan teknologi mempengaruhi sebuah perpaduan layanan fasilitas yang ditawarkan oleh kartu keanggotaandan aplikasi mobile yaitu salah satunya Perusahaan CGV dengan melalui aplikasi E-Card. Tingginya jumlah masyarakatyang menggunakan smartphone termasuk para penonton film di Indonesia aplikasi ini salah satu solusi kemudahan kepadapenonton dalam melakukan transaksi pembelian tiket. CGV Cinemas memilih E-Card Member sebagai alat promosi agardapat meningkatan loyalitas pelanggan dan mampu mengikat para penggunanya. Penelitian ini menggunakan metodedeskriptif, verivikatif dan kuantitatif dengan tujuan untuk mengetahui bagaimana pengaruh promosi E-Card Member tersebutterhadap loyalitas pelanggan CGV Cinemas kota Bandung. Penelitian ini menggunakan 100 responden sebagai sampel.Teknik pengumpulan data penelitian ini menggunakan kuesioner atau angket. Hasil penelitian ini menunjukan bahwapromosi E-Card berpengaruh secara posotif dan signifikan terhadap loyalitas pelanggan CGV Cinemas BEC Mall Bandungdengan koefisien determinasi sebesar 45,6% sedangkan sisanya 54,4% yang dipengaruhi oleh faktor-faktor lain

Irradiation for the Safety and Quality of Home Style Frozen Snacks

There are to market frozen prepared meals for microwaving or conventional way of preparation. Such meals. which offer convenience growing trends in Indonesia, and lesser time preparation are available in the developed countries, either chilled with limited shelf-life or frozen for long term sale in supermarkets. Irradiation at pasteurization doses has a potential role in improving the microbiological safety and shelf-life of chilled-prepared meals. Medium doses of gamma irradiation, 3-7 kGy, applied to spring rolls, rissole and croquette, in combination with frozen state during irradiation, followed by storage at 5 ± 2°C, have been conducted in order to ensure the safety and quality of the products during storage. The three different snacks. six pieces each. were vacuum packed in a laminate pouch of Poliester/Aluminum foil/LLDPE followed by fteezing over night at -20°C prior to irradiation at cryogenic condition. Irradiation at a dose of 7 kGy could relatively maintain the quality of the products during three months of storage 5 ± 2°C, based on different parameters, such as microbiological assessments, some chemical characteristics, and organoleptic analysis using five hedonic scales