Developing student’s accounting competencies using Astin’s I-E-O model: an identification of key educational inputs based on Indonesian student perspectives

This paper discusses a model for developing Students’ Accounting Competencies (SAC) using Astin’s Input-Environment-Outcome (I-E-O) model. SAC based on AICPA core competency is considered important due to business and environment changes. Student Motivation, Student Previous Achievement, Student Demographic Characteristics, Learning Facilities, and Comfort of Class Size are educational inputs. Student Engagement and SAC are proxies for Environment and Outcome respectively. Empirically, the aforementioned educational inputs except Student Demographic Characteristics are important inputs for improving SAC. Student Engagement effectively mediates the influence of inputs on SAC. The I-E-O model is appropriate for analysing relationships among a single input, Student Engagement, and SAC. This model becomes less powerful for analysing simultaneous relationships among multiple inputs, Student Engagement, and SAC. Future research on using other assessments for gauging SAC, identifying other significant inputs, identifying the impact of real class size on Student Engagement and SAC, and developing Student Engagement for accounting courses are required

Corrosion Studies on Ss-321 in Natrium-Hydroxide Solution

Corrosion Studies On Ss-321 In Natrium-Hydroxide Solution. Experimental corrosionstudies on commercial SS-321 have been carried out. The experiments were carried out in a sodiumhydroxide medium with a concentration variation of 0.4 M. 0.5 M, 0.6 M, and0.7Mcorresponding topHvalues of 13.6, 13.69, 13.78, and 13.84 respectively. The experiments were carried out using a type ofM-273 EG&Gpotentiostat/galvanometer test instrument. The post-corrosion samples' microstructure wereanalyzed with the aid of EDS (energy dispersive spectroscopy) equipped SEM instrument to detect thepresence of any viable corrosion byproducts. Forfurther verification x-ray diffraction method was alsoused to detect any possible emerging corrosion byproducts on the samples' surfaces correlated to theSEM-EDS result. Experimental results confirm that A1SI-321 commercial alloys immersed in a natriumhydroxide corrosion medium with a variation of concentration experience very little or almost nocorrosion, so that according to the so-called Fontana's criteria these test-materials turn out to have anexcellent resistance toward natrium hydroxide corrosion. This is also evidenced by the very low corrosionrate value measured in this study. EDS study and X-ray diffraction results indicate that the possibleensuing corrosion byproducts are iron oxides, chromeoxides and silicon oxides

ANALISA PENGARUH CURRENT RATIO, DEBT TO EQUITY RATIO, DAN RETURN ON ASSETS TERHADAP HARGA SAHAM PERUSAHAAN PERTAMBANGAN DI BURSA EFEK INDONESIA

Perusahaan Pertambangan di Indonesia menjadi sasaran utama bagi para investor. Hal ini dikarenakan harga saham yang terus meningkat. Memilih industri pertambangan sebagai obyek penelitian karena industri ini memiliki kemungkinan terbesar untuk berkembang sebagaimana fakta bahwa negara Indonesia memiliki banyak sumber daya alam yang dapat menarik minat para investor untuk menanamkan modalnya tapi beberapa perusahaan pertambangan mengalami fluktuasi harga saham dan cenderung mengalami penurunan. Oleh karena itu, peneliti melakukan penelitian terhadap perusahaan pertambangan apakah penyebab dari masalah itu. Atas dasar pemikiran tersebut, penelitian ini bertujuan untuk memperoleh informasi tentang pengaruh Current Ratio, Debt to Equity Ratio, dan Return On Assets terhadap harga saham perusahaan pertambangan di Bursa Efek Indonesia. Data yang digunakan penelitian ini adalah data sekunder yaitu berupa laporan keuangan yang diterbitkan setiap tahun pada perusahaan di Bursa Efek Indonesia mulai tahun 2008 sampai 2011. Untuk memenuhi tujuan penelitian ini menggunakan analisa regresi linier berganda. Penggunaan teknik analisis ini dilakukan dengan alasan karena penelitian ini berusaha untuk mengetahui ada atau tidak pengaruh antara beberapa variabel bebas dengan variabel terikat karena secara teoritis keduanya mempunyai hubungan fungsional atau memiliki pengaruh. Dari hasil penelitian yang dilakukan dengan analisa regresi linier berganda, maka dapat disimpulkan bahwa : Current Ratio dan Debt to Equity Ratio secara parsial tidak berpengaruh signifikan dan negatif sehingga tidak dapat meningkatkan harga saham, sedangkan Return On Assets secara parsial berpengaruh signifikan dan positif sehingga dapat meningkatkan harga saham

Konsep Pemerintahan Religius dan Demokrasi Menurut Abdul Karim Soroush dan Ayatullah Khomeini

Abdul Karim Soroush judges that religious rule is incorrect assessment of the application of Islamic jurisprudence. In a religious society, Islamic jurisprudence obtains the right to govern. It is, of course, necessary to establish a kind of Islamic jurisprudence-based religious rule. Soroush firmly rejects it because such interpretation is too narrow. As for democracy, Soroush argues that the system used is not necessarily equal to that of the Western. On the contrary, Ayatollah Khomeini’s thoughts on religious rule are reflected in the so called wilayat al-faqih. It is a religious scholar-based government. Democracy, according to him, is the values of Islam itself, which is able to represent the level of a system to bring to the country’s progress. Principally, there are some similarities between the ideas of Ayatollah Khomeini and those of Abdul Karim Soroush in term of religiosity. They assume that it is able to sustain the religious system of government. The difference between both lies on the application of religiosity itself. Ayatollah Khomeini applies the concept of a religious scholar-based government, while Abdul Karim Soroush rejects the institutionalization of religion in the government or state

The Effect of Squid Extract (Loligo SP) on TNF-α and TGF-β1 Serum Levels During Wound Healing in Streptozotocin-induced Diabetic Rats

Background: Diabetes Mellitus is a chronic disease characterised by elevated levels of blood glucose known as hyperglycaemia. Diabetes is due to impaired insulin action in the metabolism of glucose and can result in impaired wound healing. Excessive production of pro-inflammatory cytokines, an increased number of macrophages and neutrophils, and decreased levels of transforming growth factor - beta 1 (TGF-β1) serum can be characteristic of impaired wound healing. This study aims to determine the effects of squid extract on certain wound parameters such as levels of tumour necrosis factor - alpha (TNF-α), and TGF-β1 serum and the number of macrophages and neutrophils. Methods: This was a post-test only, randomized controlled group study that was conducted on male Wistar rats. Experimental animals were divided into 6 groups; (1) normal wound with standard diet, (2) diabetic wound with standard diet, (3) diabetic wound with chitosan supplement, (4) diabetic wound given squid extract orally once a day, (5) diabetic wound given squid extract orally twice a day, and (6) diabetic wound given squid extract orally once every two days. Levels of TNF-α and TGF-β1 serum were observed using Enzyme-Linked Immunosorbent Assay. Haematocylin and eosin staining was used to observed macrophage and neutrophil counts. All data was analysed statistically by one-way analysis of variance. Results: TNF-α serum levels showed a significant decrease (p < 0.05) in subjects that received squid extract orally once every two days. The mean levels of TGF-β1 showed no significant differences. The mean number of macrophage cells showed a significant decrease (p < 0.05) in all treatment groups. The mean number of neutrophil cells also showed significant decrease (p < 0.05) in all treatment groups. Conclusions: Squid extract is effective in lowering the TNF-α serum levels and the number of macrophages and neutrophils cells in Wistar rats. However, there were insignificant findings on increasing levels of TGF-β1 serum. This data suggests that squid extract is most effective during the inflammatory phase of wound healing which takes places about 2-4 days after wound creation

Penerapan Model Cooperative Learning Tipe Snowball Throwing Untuk Meningkatkan Keaktifan Dan Hasil Belajar IPS Siswa SD

This classroom action research aims to determine the increase in activity and resultsactivity with cooperative learning model snowball throwing on learning social studiesclass IV students second semester Elementary School District 1 Rejowinangun schoolYogyakarta year 2013/2014. This study was conducted in two cycles, the subjects inthis study were as many as 28 people and the object of research is the result of learningactivity social studies. Student activity data were collected using the method of observation,while the results of the data gathered through the sosial studies test methodwhich tests learning outcomes. The results show the application of Cooperative LearningModel Type Snowball Throwing in learning social studies can increase activity andlearning Outcomes. Increased activity of students in the first cycle 63.40 % and 81.91% in the second cycle or in other words an increase of 18.51 % active students areincluded in the active category. Student learning outcomes in the first cycle 72.84% and83.26% in the second cycle. There has been an increase in science learning outcomes of18.00 % included in the high category. Based on these data the application of cooperativelearning model Snowball Throwing concluded that learning can enhance the activitysocial studies student learning outcomes

Kontribusi Information Communication And Technology (Ict) pada Pembelajaran IPS di Sekolah Dasar

The development of Information and Communication Technology (ICT) has an important contribution in education, especially in learning process. Shortages and bottlenecks in the learning process can be overcome with the use of ICT. Social studies as one of Sciences relating to the development of human life both in terms of economic, social relations, culture, history, law and its interaction with the natural environment is closely associated with the level of human civilization, including today's technology. All aspects of human life is the object of study in Social studies. Therefore to be able to clarify the learning materials so broad and constantly experiencing these developments, then information and communication technology (ICT) which is now thriving very supportive

Pengembangan Perangkat Pembelajaran Matematika Terintegrasi Dengan Pengembangan Kecerdasan Emosional Dan Spiritual

Tujuan penelitian ini adalah untuk mengembangkan perangkat pembelajaran matematika terintegrasi dengan pengembangan kecerdasan emosional dan spiritual (KES) yang valid, praktis, dan efektif. Pengembangan model pembelajaran dalam penelitian ini menggunakan model pengembangan 4-D yang dikembangkan oleh Thiagarajan, Semmel & Semmel yang telah dimodifikasi. Melalui proses pengembangan, telah dihasilkan perangkat pembelajaran matematika terintegrasi dengan pengembangan KES dan instrumen penelitian. Hasil penelitian menunjukkan bahwa perangkat pembelajaran matematika terintegrasi dengan pengembangan KES telah memenuhi kriteria kevalidan, kepraktisan, dan keefektifan. Kriteria kevalidan terlihat dari hasil analisis kevalidan perangkat pembelajaran matematika yang memenuhi kriteria valid, kriteria kepraktisan perangkat pembelajaran matematika dilihat dari kepraktisan menurut guru yang memenuhi kriteria mudah digunakan dan kepraktisan menurut siswa yang positif. Kriteria keefektifan perangkat pembelajaran matematika berdasarkan pada persentase ketercapaian ketuntasan belajar siswa secara klasikal sebesar 80%; persentase jumlah siswa yang mendapat skor KES dengan katagori minimal tinggi adalah 80%