Pengaruh Ukuran Perusahaan, Profitabilitas, Likuiditas, Solvabilitas Terhadap Opini Audit Going Concern Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia

This study was conducted by researchers because many cases of bankruptcy caused by the failure of auditors to assess the company's ability to maintain its survival. The purpose of this study was conducted to determine the effect of firm size, profitability, liquidity and solvency of the going concern audit opinion on manufacturing companies listed in Indonesia Stock Exchange. Sampel dalam penelitian ini menggunakan perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia pada tahun 2010-2012, dengan populasi sebanyak 146 perusahaan dan jumlah total sampel sebanyak 48 perusahaan, yang dipilih berdasarkan metode purposive sampling dengan periode pengamatan 3 tahun dan metode analisis data yang digunakan adalah regresi logistik. Based on this research can be drawn a conclusion that the size of the company, profitability, liquidity, does not have a significant effect on the going concern audit opinion while solvency and significant effect on the going concern audit opinion

Analisis Haiku Karya Matsuo Basho Kajian Stilistika

Abstrak Stilistika merupakan ilmu mengenai gaya yang biasa digunakan sebagai istilah yang berkaitan dengan bahasa sastra. Namun, stilistika tetap merupakan bidang keilmuan bahasa walaupun sering dikaitkan dengan kesusastraan.　Tujuan penelitian ini adalah untuk mengetahui unsur stilistika yang terkandung dalam haiku karya Matsuo Basho. Peneliti menggunakan teori milik Sasaki Kenichi untuk mengetahui bentuk hiperbola dalam haiku karya Matsuo Basho. Teori milik Pateda untuk mengetahui penanda makna intensi dalam haiku karya Matsuo Basho. Sedangkan teori milik Jakobson untuk mengetahui penanda fungsi bahasa dalam haiku karya Matsuo Basho. Metode penelitian yang digunakan dalam penelitian ini adalah metode deskriptif kualitatif. Teknik analisis data yang digunakan dalam penelitian ini adalah teknik baca markah. Sumber data yang digunakan adalah buku Bashos Haiku. Hasil dari penelitian ini adalah: 1. Bentuk hiperbola yang ditemukan dalam kumpulan haiku karya Matsuo Basho sebagai berikut Auxesis terdapat 5 data berbentuk kata seperti 紅葉哉 diartikan seperti pohon mapel, 6 data berbentuk frasa seperti 神の顔 diartikan wajah Tuhan, 8 data berbentuk klausa seperti 花みな枯れてあはれをこぼす diartikan semua bunga layu menumpahkan kesedihannya, Meiosis terdapat 4 data berbentuk frasa seperti 四角な影 diartikan segi empat cahaya, 13 data berbentuk klausa seperti 富士を見ぬ日ぞ diartikan hari tak terlihat gunung fuji, kemudian Impossibile terdapat 5 data berbentuk frasa seperti 袋のうち diartikan dalam kantong, dan 19 data berbentuk klausa seperti 撫子咲ける石の上 diartikan tumbuh anyelir di atas batu. 2. Makna intensi yang terdapat dalam kumpulan haiku karya Matsuo Basho sebagai berikut tentang kekaguman, atau pujian sebanyak 26 data seperti 朝嵐 diartikan seperti badai pagi, peringatan atau larangan 4 data seperti その葉散らすな diartikan bunganya jangan sampai jatuh, rayuan 4 data seperti 蝶よ蝶よ唐土の俳諧問はん diartikan kupu-kupu Aku ingin bertanya kepadamu tentang haikai dari Cina, kesedihan 21 data seperti なかなかに心をかしき diartikan hati ini semakin menua, dan umpatan 5 data seperti われを時雨るるかこは何と diartikan hujan salju, baiklah. 3. Fungsi bahasa yang ditemukan dalam kumpulan haiku karya Matsuo Basho sebagai berikut 25 haiku berfungsi bahasa referensial seperti 千年の杉を抱く嵐 diartikan pohon cedar ribuan tahun terpelik badai, 27 haiku berfungsi bahasa emotif seperti 幸ひ庵にまかりある diartikan akan dating kebahagiaan di gubukku, 6 haiku berfungsi bahasa konatif seperti 起きよ起きよ我が友にせん diartikan bangunlah bangunlah mari berteman, 2 haiku berfungsi bahasa patik seperti 明智が妻の話せむ diartikan istri Akechi, akan kuceritakan kisahnya, tidak ditemukan data berfungsi bahsa metalingual dan puitik. Kata Kunci Haiku, penyiasatan struktur, hiperbola, makna intensi, fungsi bahas

Sistem Monitoring Suhu, Kelembaban, dan Gas Amonia pada Kandang Sapi Berbasis Teknologi Internet of Things

Cattle are livestock that are generally kept by residents both in urban and rural areas. However, the existence of cows also has the potential to produce greenhouse gases and endanger the health of breeders due to the levels of ammonia gas produced. Therefore, this study aims to create a monitoring system that can transmit data regarding temperature, humidity, and ammonia gas from cow pens. This monitoring system is designed to display notifications when there are measurements that exceed the specified standard limits. The system is also equipped with a buzzer that will give sound notifications on the equipment made, as well as send notifications in the form of notifications via the Blynk application to the livestock owner's smartphone. To achieve this, this system uses several main components, including server monitoring devices, the Wemos D1 Mini microcontroller, the MQ-135 sensor, and the DHT11 sensor. The microcontroller will be in charge of collecting data from these sensors and sending it to the web server continuously. The data will be used to provide information about the condition of the cowshed. The main objective of developing this tool and web server system is so that the risk can function properly after the tool has been made, so that it can reduce the health of cattle owners due to inaccurate measurements

IDENTIFICATION OF SINGLE NUCLEOTIDE POLYMORPHISMS ON CATTLE BREEDS IN INDONESIA USING BOVINE 50K

Single nucleotide polymorphisms (SNPs) abundant in bovine genome influence genetic variation in biological mechanism. The study aimed to identify SNPs on Indonesian cattle breeds and analyze their genetic diversity using Bovine 50K SNP chip. Twenty eight "Ongole Grade" (OG) beef cattle and 20 "Holstein Friesian" (HF) dairy cattle were used for the Infinium II assay test. This assay included amplification of genomic DNA, fragmenta-tion, precipitation, resuspension, hybridization, processing bead chip for single-base extension, and imaging at iScan. Data and clusters were analyzed using GenomeStudio software. The Bovine 50K SNP chip containing 54,609 SNPs was observed spanning all chromosomes of bovine genome. Genotyping for the total SNPs was successfull based on Call Rate, GeneCall and GeneTrain scores. Most SNP markers had alleles that shared among the individuals or breeds, or had specific alleles at distinctive frequencies. Minor allele frequency (MAF) spreads equally with intervals of 0-0.5. The breeds of OG and HF tended to be separated in different clusters without considering their genetic history and twin or normal. This result suggests that most individuals are closely related to one another, regardless of the same breed. Some genes identified on chromosomes 3, 4, 5, 7, 13, 17 and 18 were located in the loci/regions that contained SNPs with specific alleles of either HF or OG breed. These SNPs were more powerful for differentiation of beef cattle and dairy cattle than among individuals in the same breed. These SNP variations and genetic relatedness among individuals and breeds serve basic information for cattle breeding in Indonesia

Identification of Single Nucleotide Polymorphisms on Cattle Breeds in Indonesia Using Bovine 50k

Single nucleotide polymorphisms (SNPs) abundant in bovine genome influence genetic variation in biological mechanism. The study aimed to identify SNPs on Indonesian cattle breeds and analyze their genetic diversity using Bovine 50K SNP chip. Twenty eight "Ongole Grade" (OG) beef cattle and 20 "Holstein Friesian" (HF) dairy cattle were used for the Infinium II assay test. This assay included amplification of genomic DNA, fragmenta-tion, precipitation, resuspension, hybridization, processing bead chip for single-base extension, and imaging at iScan. Data and clusters were analyzed using GenomeStudio software. The Bovine 50K SNP chip containing 54,609 SNPs was observed spanning all chromosomes of bovine genome. Genotyping for the total SNPs was successfull based on Call Rate, GeneCall and GeneTrain scores. Most SNP markers had alleles that shared among the individuals or breeds, or had specific alleles at distinctive frequencies. Minor allele frequency (MAF) spreads equally with intervals of 0-0.5. The breeds of OG and HF tended to be separated in different clusters without considering their genetic history and twin or normal. This result suggests that most individuals are closely related to one another, regardless of the same breed. Some genes identified on chromosomes 3, 4, 5, 7, 13, 17 and 18 were located in the loci/regions that contained SNPs with specific alleles of either HF or OG breed. These SNPs were more powerful for differentiation of beef cattle and dairy cattle than among individuals in the same breed. These SNP variations and genetic relatedness among individuals and breeds serve basic information for cattle breeding in Indonesia

ANALISIS INTERDEPENDENSI ANTARA PENGELUARAN PEMERINTAH DAN PENERIMAAN PAJAK DI INDONESIA PERIODE : TH.1980-2006

Pembangunan dapat diartikan sebagai upaya untuk meningkatkan, mengembangkan dan memanfaatkan sumber daya yang tersedia baik sumber daya alam maupun sumber daya manusia bagi kemakmuran dan kesejahteraan rakyat yang sebesar-besarnya. Sementara itu, pengeluaran pembangunan merupakan pengeluaran yang berisi berbagai program pembangunan dan sasaran-sasaran indikatif yang tercantum dalam repelita dan dijabarkan secara operasional dalam bentuk proyek-proyek pembangunan dan rencana pembiayaan yang lebih kongkrit. Sumber penyerapan dana adalah melalui penerimaan pajak. Secara teoritis, pemerintah dapat pula melaksanakan suatu kebijakan dengan menentukan jumlah pengeluaran terlebih dahulu dengan membuat program pembangunan kemudian menentukan sumber-sumber pembiayaannya. Hubungan antara pengeluaran pemerintah dan penerimaan pajak memiliki signifikansi yang unik di negara-negara berkembang termasuk Indonesia. Tujuan dari penelitian ini adalah: melakukan analisis tentang hubungan interdependensi antara variabel pengeluaran pemerintah dan variabel penerimaan pajak di Indonesia. Penelitian ini menggunakan pendekatan kuantitatif, yaitu pendekatan dalam bentuk perhitungan formulasi matematis yang menitikberatkan pada pengujian hipotesis. Adapun alat analisis atau model penelitian menggunakan metode VAR (rector Auto Regression) yang mengasumsikan semua variabel dalam penelitian merupakan variabel endogen. Hasil penelitian menyimpulkan bahwa di Indonesia terdapat hubungan yang searah dari pengeluaran pemerintah terhadap penerimaan pajak; tidak terdapat hubungan yang saling mempengaruhi antara penerimaan pajak dengan pengeluaran pemerintah; yang menyebabkan stabilitas penerimaan pajak dalam jangka panjang dan diperlukan adanya ekstensifikasi serta intensifikasi penerimaan pajak dalam rangka meningkatkan pertumbuhan ekonomi

METANOLISIS MINYAK KELAPA SAWIT SEBAGAI BAHAN DASAR PEMBUATAN BIODIESEL (TINJAUAN SAINS DAN ISLAM)

Minyak bumi sebagai bahan bakar utama yang paling banyak digunakan, ketersediaannya semakin menipis. Sumber bahan bakar altematif sangat diharapkan kehadirannya, salah satu bahan bakar altematif sebagai pengganti minyak diesel (solar) sebagai salah satu minyak yang dihasilkan dari minyak bumi adalah biodiesel. Berbagai macam minyak dari tumbuh-tumbuhan dapat digunakan sebagai bahan dasar pembuatan biodiesel, salah satunya adalah minyak kelapa sawit. Sebagai negara agraris, Indonesia menjadi salah satu penghasil kelapa sawit terbesar kedua setelah Malaysia, sehingga kemungkinan untuk menggunakan minyak kelapa sawit sebagai bahan dasar pembuatan biodiesel sangat besar, terlebih lagi dengan adanya SDM dan sumber daya laban yang belum dimanfaatkan secara maksimal. Penelitian ini bertujuan untuk mengetahui pengaruh variasi temperatur serta waktu reaksi terhadap perolehan biodiesel yang terbentuk dari proses metanolisis minyak kelapa sawit. Pada penelitian ini dilakukan dengan cara mereaksikan minyak kelapa sawit dengan metanol dan menggunakan KOH sebagai katalisator. Setelah proses metanolisis berlangsung didapatkan metil ester yang dapat digunakan sebagai bahan bakar mesin diesel. Dari hasil penelitian diperoleh persamaan garis lurus untuk masing-masing temperatur reaksi sebesar : y = 0,017x + 0,2187 pada temperatur 50 °C; y = 0,0172x + 0,3697 pada temperatur 55 °C; y = 0,0172x + 0,4549 pada temperatur 60 °C, y = 0,0175x + 0,5165 pada temperatur 65 °C; y = 0,0179x + 0,5806 pada temperatur 70 °C. Setelah diketahui besarnya konstanta laju, maka dapat diketahui besarnya energi aktivasi dan faktor frekuensi tumbukan yaitu Ea = 1988,768 J mof1 dan A= 0,035653 mollmenit Dari hasil penelitian juga menunjukkan bahwa semakin lama waktu reaksi berlangsung dan semakin tinggi temperatur reaksi yang digunakan maka perolehan konversi biodiesel juga semakin meningkat. Sebagai salah satu pemanfaatan alam dan contoh dari kemajuan sains dan teknologi, penelitian ini mendapatkan dukungan dari agama Islam yang menginginkan manusia untuk mengolah alam dengan sebaik-baiknya melalui ilmu pengetahuan yang dimiliki

Direct Instruction with Task Sheet-Based Learning Model: An Alternative Approach to Encourage Learning Motivation during the Covid-19 Crisis

The transformation of physical education learning into online learning during the covid-19 pandemic impacts student participation in learning, requiring new techniques that might motivate students to engage in online learning activities. This research investigates the effectiveness of using a task sheet-based direct instruction learning model to increase elementary school students' physical education learning motivation. Experimental research with a pretest-posttest group design was employed in this research. Twenty-four fifth-grade students (16 male and eight female students) were employed in this research. They were grouped into two groups, the experimental and the control group. The research instrument used in this research was Elementary School Students' Learning Motivation Instruments in Physical Education to measure students' learning motivation levels. The data obtained were analyzed using a t-test. The results of this research revealed a significant effect of applying the task sheet-based direct instruction learning model to increase students' motivation in learning physical education in elementary schools. In this study, the researchers concluded that applying the task sheet-based direct instruction learning model was more effective in developing elementary school students' motivation than the conventional learning model in physical education learning. The use of Task Sheet-based Direct Instruction learning model can be used as an alternative for teachers in teaching physical education at elementary schools, both in online and offline learning

Involvement of Teachers in Inclusive Schools for Quality Learning Design and Quality Student Learning

Developing quality learning in inclusive schools is an essential issue for educators. Several aspects that need to be considered to create quality learning in inclusive schools are assessment, lesson planning, good classroom management, learning materials and media development, implementation of accessible education using appropriate technologies and evaluation. These aspects are essential parts that must be appropriately addressed to produce quality learning. This study uses a mixed explanatory sequential design. Quantitative research instruments were used to collect data from 100 teachers on teacher involvement in quality learning in inclusive schools. The results of this study describe the condition of teacher performance in inclusive schools in developing quality learning. Involvement and collaborative efforts between teachers appear below. In this case, knowledge is more of a differentiating factor determining who does what in the learning and design process, while the universal learning rules are still not being fully implemented. This condition may influence the quality of learning for students with disabilities. It is hoped that future research will examine teachers’ attitudes and increase their efforts in developing quality learning for students with disabilities. Moreover, the principles of implementing UDL need to be integrated into the inclusive education curriculum in Indonesia

An Analysis of the Distribution Map of Physical Education Learning Motivation through Rasch Modeling in Elementary School

The distribution map of physical education learning motivation could provide information about the electability of motivational items (questionnaires) distributed to several elementary school students. In more detail, this study would analyze the grouping of the electability level of physical education learning motivation items in elementary schools through a combination of standard deviation (SD) values and logit mean scores. Twenty-one students aged 13-14 years participated in this study by filling out a motivation to learn physical education questionnaire. The data analysis technique was performed through Rasch modeling assisted by the Winsteps 3.75 application. The results indicated that there were variations in the level of electability of physical education learning motivation items. The grouping was based on several item categories, including extremely difficult to get elected item category with a logit value greater than + 1SD; difficult to get elected item category with a value of 0.0 logit +1 SD; easy to get elected item category with a value of 0.0 logit -1 SD; and extremely easy to get elected item category with a value smaller than –SD. An ideal set of motivation items could identify the various motivations of students with diverse levels of motivation