KOMPARASI ANTARA SISTEM HUKUM TANAH NASIONAL DENGAN SISTEM HUKUM TANAH KERATON YOGYAKARTA

Eventhough there are differences concerning concept, hierarchy and authority between national land law system and Yogyakarta Palace land law, but could be united to create the right construction of Yogyakarta Palace land, as there are similarity in both land law system land function and its principle. The Yogyakarta Palace land right could be divided into two group: first the right of primer land, in which owned by the Sultan that based to nation right and given by state and the second the right of seconder land, in which based to the Sultan ownership right Key Word : Kompataration Law System

THE INFLUENCE OF DEBT DEFAULT, COMPANY SIZE, AND OPINION SHOPPING ON RECEIVING GOING CONCERN OPINIONS

This study aims to examine the effect of debt default, company size and opinion shopping to the acceptance of going concern audit opinion. The population in this study are all of the property, real estate, and building construction companies that are listed on the Indonesia Stock Exchange. The sampling method used in this research was purposive sampling, so 83 company samples were obtained for four years (2019-2022). The data were analyzed using descriptive statistics and logistic regression. The results of this study indicate that: (1) debt default has a positive effect on the acceptance of going concern audit opinion; (2) company size has negative effect on the acceptance of going concern audit opinion; (3) opinion shopping has a positive effect on the acceptance of going concern audit opinion

Pengaruh Implementasi Software Akuntansi Terhadap Kinerja Pegawai: Perceived Enjoyment dan Computer Playfulness Sebagai Variabel Moderating

This research is based on the importance of accounting software (SIMDA) implementation to the officer performance, which is moderated with perceived enjoyment and computer playfulness. This research represents the empirical test which used census sampling technics in data collection. The data were collected from 40 officers on Kabupaten Lampung Timur. The influence of accounting software (SIMDA) implementation to the officer performance was analyzed by using original least square regression, and the influence of two moderated variable (perceived enjoyment and computer playfulness.) to offiecer performance were analyzed by using Moderated Regression Analysis (MRA). The analysis result showed that accounting software (SIMDA) implementation variable influenced officer performance significantly. Received second hypothesis that perceived enjoyment and computer playfulness as moderated variable. The result showed indication of the importance of accounting software (SIMDA) implementation to the officer performance in doing management’s functio

Pengaruh Implementasi Software Akuntansi Terhadap Kinerja Pegawai: Perceived Enjoyment Dan Computer Playfulness Sebagai Variabel Moderating

This research is based on the importance of accounting software (SIMDA) implementation to the officer performance, which is moderated with perceived enjoyment and computer playfulness. This research represents the empirical test which used census sampling technics in data collection. The data were collected from 40 officers on Kabupaten Lampung Timur. The influence of accounting software (SIMDA) implementation to the officer performance was analyzed by using original least square regression, and the influence of two moderated variable (perceived enjoyment and computer playfulness.) to offiecer performance were analyzed by using Moderated Regression Analysis (MRA). The analysis result showed that accounting software (SIMDA) implementation variable influenced officer performance significantly. Received second hypothesis that perceived enjoyment and computer playfulness as moderated variable. The result showed indication of the importance of accounting software (SIMDA) implementation to the officer performance in doing management\u27s functio

Health expectancy indicators: what do they measure?

Background: Health expectancy indicators aim at capturing the quality dimension of total life expectancy.; however, the underlying approach, definition of health, and information source differ considerably among the indicators available. Objective: (1) Review the main concepts and approaches used to estimate health expectancy focusing on two widely used European health indicators: Health-Adjusted Life Expectancy (HALE) and Healthy Life Years (HLY); (2) identify underlying differences between the results yielded by these two indicators. Method: Statistical differences between the HALE and HLY indicators by sex at ages 50, 60, and 70 were tested using pairwise and global Student´s t-tests and z-scores based on standard deviation. Data for 29 European countries were collected from the European Health Expectancy Monitoring Unit (EHEMU) information system and the World Health Organization (WHO) Global Burden of Disease Study 2016 (GBD 2016). Results: The HALE indicator estimates were smoother across European countries compared with those of the HLY indicator, present a narrower sex gap in morbidity, higher z-scores compared with the average distribution across Europe, and results less sensitive to cross-national variations. Conclusion: The HALE estimates indicate that morbidity is more compressed for both sexes, whereas the HLY estimates suggest that morbidity is more compressed for males but more expanded for females. These contrasting results demonstrate that health expectancy indicators should be interpreted with caution.Introdução: Os indicadores de expectativa de vida saudável visam capturar uma dimensão de qualidade na expectativa de vida total. No entanto, os pressupostos, a definição de saúde e a fonte de informação diferem consideravelmente entre os indicadores. Objetivo: (1) Revisar os principais conceitos e abordagens para estimar as expectativas de saúde com foco em dois indicadores de saúde usados no caso europeu (HALE e HLY); e (2) Identificar diferenças subjacentes nos resultados gerados por esses dois indicadores. Método: As diferenças estatísticas entre HALE e HLY por sexo nas idades de 50, 60 e 70 são testadas através dos testes t de Student emparelhados e globais e escores z com base no desvio padrão. Os dados são de 29 países europeus do Sistema Europeu de Informação da Unidade de Monitoramento de Expectativas de Saúde (EHEMU) e do estudo OMS-GBD para o ano de 2016. Resultados: As estimativas da HALE possuem menor variabilidade entre os países europeus do que a HLY, apresentam uma diferença de morbidade menor por sexo, apresentam escores-z mais altos em comparação com a distribuição média europeia e têm resultados menos sensíveis às variações entre países. Conclusão: As estimativas da HALE indicam que a morbidade é mais comprimida para ambos os sexos, enquanto a HLY sugere que a morbidade para os homens é mais comprimida e para mulheres mais expandida. Esses resultados contrastantes implicam que se deve ter cuidado com os indicadores de expectativa de vida saudável e sua interpretação