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

Pengaruh Personal Attitude dan E-learning terhadap Minat Berwirausaha pada Era Pandemi Covid-19

The Covid-19 outbreak and the enactment of restrictions on community activities have had many impacts, one of which is the change in teaching methods from offline learning or face-to-face activities to online learning or distance learning. These changes can affect the learning process, especially subjects related to business practices, such as entrepreneurship. In online learning, several factors contribute to the successful delivery of online courses. However, little is known about the impact of these factors on Indonesian students' interest in entrepreneurship. Therefore, the purpose of this study was to examine the effect of personal attitude and e-learning on interest in entrepreneurship in the Covid-19 pandemic era. Data was collected through an online survey of 190 students who were taking entrepreneurship courses at selected universities in Yogyakarta. Data collected through online surveys were analyzed using Smart Partial Least Square (SmartPLS) 3.0. The results of this study found that interest in entrepreneurship is significantly influenced by personal attitude and e-learning. This study also found that perceived learning was not able to moderate the effect of e-learning on entrepreneurial interest

Perbedaan Kadar Soluble ICAM1 Serum pada Pasien Kanker Payudara Stadium Dini dan Stadium Lanjut

Kanker payudara merupakan salah satu penyumbang terbesar morbiditas dan mortalitas pada wanita di seluruh dunia, khususnya di Indonesia merupakan penyebab kanker kedua setelah kanker serviks. Beberapa biomarker telah ditemukan dan digunakan dalam penegakkan diagnosis dan penentuan terapi kanker payudara, salah satunya adalah intercellular adhesion molecule 1 (ICAM1) yang diekspresikan oleh sel kanker payudara. Pemeriksaan ekspresi ICAM1 dengan berbagai metode misalnya messenger RNA (mRNA), flow-cytometry, western blotting, dan immunohistochemistry (IHC) telah dilakukan dengan sampel cell-lines maupun jaringan kanker payudara, didapatkan bahwa sel kanker dengan daya metastasis tinggi mengekspresikan ICAM1 yang lebih tinggi daripada sel non metastatik. Peningkatan kadar soluble ICAM1 (sICAM1) serum diharapkan sejalan dengan peningkatan stadium dari kanker payudara. Penelitian ini memiliki tujuan untuk melihat adanya perbedaan kadar sICAM1 serum pada pasien stadium dini dan lanjut sebelum pasien mendapatkan kemoterapi maupun radioterapi. Penelitian analitik observasional dengan desain potong lintang pada pasien kanker payudara dilakukan bulan Juli 2017 - Oktober 2017. Kadar sICAM1 serum diperiksa dengan menggunakan metode enzyme linked immunosorbent assay (ELISA). Kadar sICAM1 dianalisis sesuai stadium pasien kanker payudara menggunakan uji beda. Penelitian dengan total 37 subjek penelitian pasien kanker payudara, didapatkan median (min – max) kadar sICAM1 201,65 (44,3 – 534,3) ng/mL. Perbedaan kadar sICAM1 bermakna pada variabel ukuran tumor primer (T) (p = 0,045) dengan perbedaan signifikan pada T2 dengan T4 (p = 0,023). Variabel keterlibatan limfonodi (N), metastasis jauh (M) tidak menimbulkan perbedaan kadar sICAM1. Kadar sICAM1 pasien kanker payudara stadium dini lebih rendah dan berbeda signifikan (p = 0,019) dibandingkan pada pasien stadium lanjut. Pada penelitian ini didapatkan perbedaan yang sICAM1 yang signifikan antara pasien kanker payudara stadium dini dan stadium lanjut, sehingga sICAM1 serum dapat digunakan untuk mengevaluasi perkembangan dari kanker payudara. Kata kunci : kanker payudara, stadium kanker, sICAM1 seru

Detection of Disease-specific Fusion Genes of Soft Tissue Tumors Using Formalin-fixed Paraffin-embedded Tissues; Its Diagnostic Usefulness and Factors Affecting the Detection Rates

[Background] Recent rapid advances in molecular biology have led the discovery of disease-specific novel fusion genes in a variety of soft tissue tumors. In this study, we attempted to detect these fusion genes using formalin-fixed paraffin-embedded (FFPE) tumor tissues and investigated their clinical utility and factors that affect the results of examination. [Methods] Reverse transcription polymerase chain reaction for the detection of tumor-specific fusion genes was performed using 41 FFPE tumor samples obtained from 37 patients representing nine histological types of soft tissue tumors that were diagnosed from 2006 to 2017 in our laboratory. [Results] Fusion genes in 19 (51.3%) out of 37 cases were detected successfully. Relatively high detection rates were observed in synovial sarcomas (100%, 4/4) and alveolar rhabdomyosarcomas (75%, 3/4). The detection rates of fusion genes were inversely correlated with the storage period of FFPE blocks. Decalcification by Plank-Rychlo solution significantly affected detection rates of the internal control gene (P = 0.0038). In contrast, there was no significant difference in detection rates between primary and metastatic lesion, or biopsy and resection material, or presence and absence of treatment history. [Conclusion] In certain histological types, detection of disease-specific fusion genes of soft tissue tumors using FFPE tissues showed high sensitivity and thus had diagnostic utility. However, due to the diversity of fusion patterns and the low-quality of nucleic acid, the detection rate as a whole was sluggish and required further improvement. For factors affecting the detection results, our results suggested that it was impossible to detect fusion genes by decalcified FFPE tissues, but it may be not necessary to consider factors such as the type of specimen (biopsy or resection) and treatment history of the patients when selecting the FFPE tissues

Teknik proyeksi untuk bisnis dan ekonomi

vi+121hlm.;23c

Teknik proyeksi untuk bisnis dan ekonomi

vi, 121 hlm.; ilus.; 23 cm

Perancangan Sistem Informasi Pembayaran Customer pada Salon Kecantikan Qeemontsaly Berbasis Java Netbeans

Salon kecantikan Qeemontisaly merupakan suatu badan usaha yang bergerak dalam bidang jasa memotong rambut dan menjual produk vitamin rambut. Permasalahan dari sistem pembayaran customer pada salon kecantikan Qeemontialy yaitu sistem pembayaran dalam melakukan pengelolaan data masih kurang optimal dan terdapat kesalahan dalam memasukan data, lamanya proses perhitungan, dan sulitnya membuat laporan yang diakibatkan karena sistem yang diterapkan masih bersifat manual dengan mencatat di buku. Dari persoalan tersebut, peneliti tertarik untuk merancang sistem pembayaran customer pada salon kecantikan Qeemontisaly yang ada saat ini sehingga dapat mengatasi kekurangan yang ada. Dengan menggunakan metode pengembangan sistem yaitu Grounded Research dalam penelitian ini adalah dengan tahapan-tahapan seperti analisa untuk perancangan sistem, studi kepustakaan dan studi literatur, pengumpulan data dan perancangan konsep sistem, desain, pengujian sistem, presentasi sistem dan implementasi dan terakhir pembuatan laporan. Hasil dari penelitian ini adalah memudahkan karyawan dalam melakukan pengelolaan data yang sudah terkomputerisasi sehingga dapat berlangsung secara efektif dan efisien