261 research outputs found

    Analisis Pengaruh Kualitas Corporate Governance dan Kualitas Laba terhadap Biaya Modal Ekuitas (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bei )

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    This Study aims to examine the Effect of corporate governance quality and earning quality on cost of equity capital. Corporate Governance Quality is measured by an index called IGOV which is developed from 23 binary question related to corporate governance practices conducted by the firms and divided into 4 aspects: information access, content of public information, board structure, and ownership structure and shareholder\u27s rights. All of the questions can be answered by the publicly available information in Indonesia Capital Market without any means of direct contacts.  Corporate governance index resulted in the research able to create a simple picture about corporate governance and can be used to assess its quality only by analyze the annual report and financial statement. Its Earning quality measured by a discretionary accrual model Modified Jones and cost of equity capital of its proxy Capital Asset Pricing Model (CAPM). The samples of this study are 159  manufacturing firms listed on Indonesia Stock Exchange for period 2012-2014.  The sampling method used in this study is purposive sampling. Used answer hypothesis using , this studies uses multiple regression as an analysis technique to examine the hypothesis. Result of the empirical evidence shows that corporate governance quality has not influenced on cost of equity, and earning quality has not either on cost of equity

    Peluang dan Tantangan Gerakan Penyelamatan Rawa Tripa Berbasis Komunitas di Provinsi Aceh

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    . Rawa Tripa is a peat forest area in Nagan Raya Subdistrict, Aceh Province with diverse ecological benefits as well as high content of carbon that plays an important role in minimizing the effect of greenhouse gas on earth. Yet, the preservation of ecosystem in the region is currently threatened due to the reduction of peat land cover area and other environmental damages. One of the causes of the reduction of the total area of the region is the plantation production activity done by several oil-palm plantation companies operating in the area of Rawa Tripa. In relation to the current environmental damages, a number of parties and stakeholders in Aceh Province have taken an initiative to take a joint action to save Rawa Tripa and one of the actions taken is done through a community-based approach. The community-based environmental movement has been regarded as an alternative solution to solve a number of environmental problems. Community approach which is also known as partnership-based approach or community participation in maintaining the natural resource preservation and management. Various constraints founded in supporting the effectiveness of this community-based environmental protection movement are, among other things, the lack of joint commitment to maintain the preservation of this area, and the parties with different interests and paradigm in managing the natural resources in Rawa Tripa. The factors which can support the successful of the environmental movement are the harmonious ideas and agendas of the parties implementing the movement or action and the high level of local community participation

    Effect of Corporate Social Responsibility Disclosure on Financial Performance with Audit Quality as a Moderating Variable

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    This article aimed to examine the influence of Corporate Social Responsibility (CSR) disclosure to the financial performance proxy on Return on Assets (ROA), Return on Equity (ROE), and company value proxy on Price to Book Value (PBV) empirically as well as knowing the existence of the audit quality as moderating variable whether it will affect the relationship between CSR disclosure on ROA, ROE, and PBV. The object of this study was mining companies listed on the Indonesia Stock Exchange period 2010-2012. The sample was selected using a purposive sampling method and obtained samples as many as 26 companies with a total data of 78 data. Hypothesis testing methods used were simple regression analysis and moderated regression analysis. The results of this study showed that Corporate Social Responsibility (CSR) disclosure had an effect on ROA, but had no effect on ROE and PBV, and audit quality as a moderating variable could not affect the relationship of CSR disc losure on ROA, ROE, and PBV

    Survei Perilaku Masyarakat Terhadap Populasi Tungau Debu Rumah Di Kelurahan Perkamil Kecamatan Paal 2 Kota Manado

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    : House dust mite are insects that can cause allergies in susceptible people. Population of dust mites in the home depends on factors such as the level of the sea, an area with a longer summer than rainy season, a variety of animals in the house, the house is dirty and a lot of dust, as well as the temperature and humidity of the area. Manado city has several of the factors. Purpose of the study is to investigate the people\u27s behavior of the population of house dust mites in Perkamil village sub-district of Paal 2 Manado city. Result obtained was 34,86% which shows that people\u27s knowledge about house dust mites are still lacking. The result of attitude is 97,09% indicated public attitudes towards the prevention and eradication of house dust mite is good. And result of the public action showed 75,96% of the community action efforts to prevent and eradicate house dust mites is enough. Necessary education from health care workers about house dust mites and allergic diseases, prevention and eradication, so that the knowledge that still low will be better and the action that will be good enough

    Status Warga Negara Asing Yang Melangsungkan Perkawinan Dengan Warga Negara Indonesia Di Indonesia

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    Tujuan dilakukan penelitian skripsi ini adalah untuk mengetahui bagaimana syarat-syarat melangsungkan perkawinan antara WNI dan WNA di Indonesia dan bagaimana kedudukan WNA yang kawin dengan WNI dan dilakukan di Indonesia. Penelitian ini menggunakan metode penelitian yuridis normatif dan dapat disimpulkan, bahwa: 1. Perkawinan campuran yang dilangsungkan di Indonesia, harus dilakukan menurut Undang-undang perkawinan R.I No. 1 Tahun 1974, (Pasal 59 ayat (2)). Syarat perkawinan harus memenuhi syarat-syarat perkawinan menurut hukum masing-masing pihak (Pasal 60 ayat (1)). Pejabat yang berwenang memberikan keterangan tentang telah dipenuhi syarat-syarat perkawinan menurut hukum masing-masing pihak ialah pegawai pencatat menurut hukum masing-masing pihak (Pasal 60 ayat (2)). 2. Status kewarganegaraan bagi warga negara Asing akibat perkawinan dengan warga negara Indonesia di Indonesia, dapat memperoleh kewarganegaraan dari suami atau istrinya dan dapat pula kehilangan kewarganegaraannya menurut cara-cara yang ditentukan Undang-undang Kewarganegaraan RI yang berlaku yaitu Undang-undang No. 62 Tahun 1958 sebagaimana yang telah diubah dengan Undang-undang No.12 Tahun 2006 tentang Kewarganegaraan. Pewarganegaraan diberikan atas permohonan pewarganegaraan kepada Menteri Kehakiman dengan persetujuan Dewan Menteri

    Sosialisasi Autis di Yayasan Alfath Siak Kecamatan Siak Kabupaten Siak

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    Autism is complex developmental disorder, associated with communication, social interaction and behavior. Children with autism in the development process requires special handling that is different from normal children in general. Therapy is a form of alternative in treating autism assisted by a special education program . it is intended to provide assistance as needed in order to run a good socialization process so that children can live independently.This research uses qualitative methods. Data collection techniques used in this study were interviews and observation. The number of subject in this study were 10 respondents who include teachers or therapists 7 in the foundation of Alfath and 3 parents who have children with autism who undergo therapy and education process in the foundation of Alfath.The result of this study indicate that teachers are therapists and families play an important role in the socialization of children with autism early. Socialization by Alfath Siak foundation through therapy program for children with autism in accordance with the needs and provide special aducation for children with autism choose a different socilazation patterns. The dominant patterns. The dominant patterns of socialization is done in the foundation Alfath Siak is participatory socialization patterns, this is due to the participation of children with autism is the most important thing of the socialization process. Participatory socialization patterns also emphasizes the interactions the interaction of the child as the center of socialization. To support an increase in the socialization of children with autism, the role of teacher or therapist and the family becomes very important agent of socialization. The teachers role in the socialization of children with autism not only do in foundation, but teachers also play a home for children with autism. So that the need for better cooperation between teachers and parents in dealing autismchildren.Keyword : Autism, Therapy and Socializatio

    STUDI PELAKSANAAN FUNGSI RUKUN TETANGGA DI KELURAHAN TANJUNG BATU KOTA KECAMATAN KUNDUR KABUPATEN KARIMUN

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    This study aims to determine the extent to which the implementation of Karimun District Regulation No. 6 of 2010 Concerning Arrangement Community Institutions, terkaitdengan implementation of the Neighborhood function in Tanjung Batu City District Kundur Karimun. The theory used is the implementation, in Van Meter and Van Horn Imolementasi is as actions undertaken by individuals, officials, or groups of governments or private directed at achieving the objectives outlined in the tujuanyang policy decisions. Then the indicators of this study diberdasarkan of Karimun District Regulation No. 6 of 2010 Concerning Arrangement Community Institutions, consisting of functions Neighborhood contained in Article 15.Metode in this study is ... .. with the population and sample Lurah Head, Head RW, Head of RT, and community or families (KK) in Tanjung Batu City District Kundur. The technique of collecting data that is used primary data dikumpulakn with questionnaire and interview techniques as well as secondary data were collected through direct observation kelapangan.sementara necessary data analysis technique is a frequency table with tools. Further analysis. Pelaksnaan study the function of the neighborhood in the village of Tanjung Batu City District Kundur are in the category of "Pretty Good" because the four indicators that authors assign all partially been running as well as it should
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