PENGARUH PENGUNGKAPAN MODAL INTELEKTUAL TERHADAP BIAYA MODAL EKUITAS

The cost of equity capital is the rate of return expected by investors, which must bepaid by the company as a form of return on the capital provided by investors to thecompany. This study examines the effect of intellectual capital disclosure and its threecomponents, namely human capital disclosure, structural capital disclosure, andrelational capital disclosure on the cost of equity capital. The population in this studyare banking sector companies listed on the Indonesia Stock Exchange in 2015-2019.Based on the purposive sampling method, 165 data were obtained. The test resultsusing ordinary least square regression showed that the disclosure of intellectualcapital, disclosure of human capital, disclosure of relational capital had a significantnegative effect on the cost of equity capital. However, the disclosure of structuralcapital has no effect on the cost of equity capita

Strategi Lebanon Dalam Meningkatkan Keamanan Ruang Siber

Abstract   Cybersecurity has attracted attention in the study of international relations. This issue is important because most of life is connected to cyberspace. This research analyzes Lebanon's cybersecurity strategy in its official cybersecurity documents. The theoretical framework used in this study is the Three Perspective Theory of Cyber Sovereignty. The theory is explaining the division of layers in the context of sovereignty in cyberspace. The method used in this research is quantitative research obtained through the MAXQDA and GEPHI. The applications that are used in this research are to provide evidence of data in the Lebanese national strategy document. The results of this study indicate that the Lebanese security strategy documents tend to be exclusive. The Lebanese government is more dominant in discussing matters that are administrative, theoretical, principal, and planning.   Keywords: Cyber Security, Sovereignty, Strategy, Lebanon   Abstrak   cKeamanan siber merupakan salah satu isu yang menarik perhatian dalam studi hubungan internasional. Isu ini menjadi penting tatkala hampir sebagian besar unsur kehidupan terhubung ke ruang siber. Penelitian ini berupaya menganalisis strategi keamanan siber Lebanon dalam dokumen resmi kemananan sibernya.  Kerangka teori yang digunakan dalam dalam penelitian ini menggunakan Three Perspective Theory of Cyber Sovereignity yang menjelaskan pembagian lapisan dalam konteks kedaulatan di ruang siber. Metode yang digunakan ialah metode penelitian kuantitatif yang diperoleh melalui aplikasi MAXQDA dan GEPHI untuk memberikan bukti data dalam menganalisis dokumen strategi keamanan nasional Lebanon. Hasil penelitian ini menunjukkan bahwa dokumen strategi keamanan siber Lebanon cenderung bersifat eksklusif. Pemerintah Lebanon lebih dominan membahas hal-hal yang bersifat administratif, teoretis, prinsipil dan perencanaan.   Kata kunci: Keamanan Siber, Kedaulatan, Strategi, LebanonKeamanan siber merupakan salah satu isu yang menarik perhatian dalam studi hubungan internasional. Isu ini menjadi penting tatkala hampir sebagian besar unsur kehidupan terhubung ke ruang siber. Penelitian ini berupaya menganalisis strategi keamanan siber Lebanon dalam dokumen resmi kemananan sibernya.  Kerangka teori yang digunakan dalam dalam penelitian ini menggunakan Three Perspective Theory of Cyber Sovereignity yang menjelaskan pembagian lapisan dalam konteks kedaulatan di ruang siber. Metode yang digunakan ialah metode penelitian kuantitatif yang diperoleh melalui aplikasi MAXQDA dan GEPHI untuk memberikan bukti data dalam menganalisis dokumen strategi keamanan nasional Lebanon. Hasil penelitian ini menunjukkan bahwa dokumen strategi keamanan siber Lebanon cenderung bersifat eksklusif. Pemerintah Lebanon lebih dominan membahas hal-hal yang bersifat administratif, teoretis, prinsipil dan perencanaan

Dampak Implementasi PSAK 73 Terhadap Perusahaan Manufaktur Yang Ada Di Bursa Efek Indonesia

Dalam beberapa tahun terakhir, banyak perusahaan cenderung memilih untuk menyewa asset tetap daripada membelinya. Leasing menjadi alternatif karena dapat mengurangi risiko pembiayaan perusahaan, dengan cara ini dapat menghemat modal yang bisa digunakan untuk investasi. Hasil penelitian yang mengkaji dampak penerapan PSAK 73 cenderung sulit ditemukan karena hanya berfokus pada kajian teori dan persiapan mengenai PSAK 73. Tujuan penelitian ini adalah untuk mengevaluasi pengaruh standar akuntansi baru terhadap kinerja keuangan serta mengkaji sejauh mana penera pan PSAK 73 berpengaruh terhadap profitabilitas dan solvabilitas pasar perusahaan manufaktur yang terdaftar di BEI. Hasil penelitian menunjukkan bahwa terdapat pen ingkatan dan penurunan proporsi DAR, DER, ROA dan ROE pada perusahaan sampel. Perhitungan rasio DAR terhadap DER sebelum dan sesudah penerapan PSAK 73 ter hadap sewa menunjukkan bahwa jika perusahaan menerapkan PSAK 73 kepada lessor, kinerja keuangan perusahaan dapat terlihat lemah. Sedangkan rasio ROE terhadap ROA, jika perusahaan menerapkan PSAK 73 untuk leasing maka kinerja keuangan perusahaan dapat dikatakan baik.In recent years, many companies tend to choose to lease fixed assets rather than buy them. Leasing is an alternative because it can reduce the risk of company financing, in this way it can save capital that can be used for investment. The results of research that examines the impact of the implementation of PSAK 73 tend to be difficult to find because it only focuses on theoreti cal studies and preparation regarding PSAK 73. The purpose of this study is to evaluate the effect of new accounting standards on financial performance and examine the extent to which the application of PSAK 73 has an effect on profitability and solvency market for manufacturing companies listed on the IDX. The results showed that there were increases and decreases in the proportions of DAR, DER, ROA and ROE in the sample companies. Calculation of the ratio of DAR to DER before and after the application of PSAK 73 to leases shows that if the company applies PSAK 73 to lessors, the company's financial performance can appear weak. While the ratio of ROE to ROA, if the company applies PSAK 73 for leasing, the company's financial performance can be said to be good

PENGEMBANGAN LEMBAR KERJA PESERTA DIDIK BERBANTUAN MODEL PEMBELAJARAN DISCOVERY LEARNING PADA TEMA ORGAN GERAK HEWAN DAN MANUSIA DI KELAS V SDN 064955 MEDAN AMPLAS T.A 2019/2020

Penelitian ini bertujuan untuk 1) mengembangkan LKPD berbantuan model pembelajaran discovery learning, dan 2) mendeskripsikan kualitas produk LKPD berbantuan model pembelajaran discovery learning sebagai LKPD berdasarkan penilaian respon peserta didik pada uji coba lapangan, penilaian ahli materi, penilaian ahli lkpd dan penilaian praktisi pendidikan. Penelitian ini adalah penelitian dan pengembangan (Research and Development) yang mengadaptasi model pengembangan ADDIE. Subjek dalam penelitian ini adalah peserta didik kelas V SDN 064955 Medan Amplas, ahli materi, ahli LKPD dan praktisi pendidikan yaitu guru kelas V dan objek penelitian adalah pengembangan LKPD berbantuan model pembelajaran discovery learning. Data yang dikumpulkan berupa hasil penelitian mengenai kualitas produk menggunakan kuesioner skala 5 serta saran untuk merevisi produk. Berdasarkan hasil penelitian 1) LKPD berbantuan model pembelajaran discovery learning dikembangkan dengan mengikuti langkah penelitian pengembangan model ADDIE, yaitu tahap analysis, design, development, dan implementation, evaluation, dan 2) hasil validasi LKPD oleh ahli materi termasuk kategori Sangat Baik (4,6), ahli LKPD termasuk kategori Sangat Baik (4,7), praktisi pendidikan yaitu guru kelas V termasuk kategori Sangat Baik (4,7), uji coba lapangan termasuk kategori Sangat Baik (4,8) 3) hasil kelayakan LKPD oleh ahli materi termasuk kategori Sangat Layak (92%), ahli LKPD termasuk kategori Sangat Layak (94%), praktisi pendidikan yaitu guru kelas V termasuk kategori Sangat Layak (94%), uji coba lapangan termasuk kategori Sangat Layak (96%). Berdasarkan hasil validasi dan kelayakan media dari kelima tahapan, maka rata-rata penilaian media pembelajaran berbantuan powerpoint interaktif dinyatakan Sangat Baik (4,7) dan Sangat Layak (94%) untuk digunakan sebagai lembar kerja peserta didik khususnya pada tema “Organ Gerak Hewan dan Manusia” subtema “Organ gerak Hewan” pembelajaran 1

Academic Dishonesty Among Accounting Students: Some Indonesian Evidence

Academic dishonesty among students has been recognised as a major concern in higher education in Indonesia. Accounting research arguably need to give more attention to this issue. This is partly because of the importance of integrity as part of accounting ethics and professionalism. However, little currently known about academic dishonesty among accounting students in Indonesia. We address this issue by surveying 342 accounting students about their perception of academic dishonesty and what motivates such behaviour. Our respondents were from all first, second or third year undergraduate students at one state university in Indonesia. Drawing from Theory of Planned Behaviour, we examine three individual variables - attitude, subjective norms, and perceived behavioural control. In addition, we also examine three situational variables - academic integrity culture, definitional ambiguity, and pressure. Six hypotheses were tested, using a Partial Least Squares-Structural Equation Modelling. The results reveal that 77.5% of respondents admitted committing academic dishonesty. While all individual factors studies have positive significant effect on the intention to commit academic dishonesty, of the three situational factors only pressure and definitional ambiguity have a positive significant effect. Surprisingly, it is found that academic integrity culture does not have a significant effect

THE USE OF NEW INSERTER (R_INSERTER) FOR DELIVERING CuT-380A IUD DURING POSTPARTUM PERIOD PHASE II CLINICAL TRIAL

THE USE OF NEW INSERTER (R_INSERTER) FOR DELIVERING CuT-380A IUD DURING POSTPARTUM PERIOD PHASE II CLINICAL TRIALRisanto Siswosudarmo1, Kadek Kurniawan2, Herdhana Suwartono3, Taufik Rahman Alkaff4, and Maria Anggraeni5ABSTRAKLatar Belakang: IUD adalah salah satu alat kontrasepsi jangka panjang yang efektif, tetapi penggunaan di Indonesia masih rendah. Karena inserter IUD yang biasa di pakai terlalu pendek untuk pemasangan segera pascasalin maka bentuk inserter baru (R_inseter) telah dikembangkan.Tujuan: Untuk mengetahui apakah R_inserter dapat digunakan dengan mudah sesuai standard pemasangan IUD dan untuk mengetahui keamanannya.Metode: Uji klinis fase II, post test observation.Bahan dan cara: IUD yang dipasang adalah TCu380A dengan modifikasi pada inserternya (R_inserter) buatan PT Kimia Farma. Penelitian ini dilakukan di 3 Rumah Sakit dan 3 Puskesmas yang merupakan afiliasi rumah sakit pendidikan Dr Sardjito dari bulan Januari 2012 sampai April 2013. Semua klien yang memenuhi kriteria inklusi dan eksklusi dimasukkan dalam penelitian ini. Pemasangan dilakukan oleh Residen atau Bidan yang telah mendapatkan pelatihan. Follow up dilakukan setelah 1 minggu, 1, 3, 6, 9 dan 12 bulan pascapasang. Kemudahan, angka ekspulsi, infeksi, nyeri, perdarahan, dan angka kelangsungan merupakan hasil utama yang diobservasi. Hasil dan Pembahasan: Selama kurun waktu tersebut telah direkrut sebanyak 142 klien yang memenuhi kriteria kelayakan. Lama pemasangan rata-rata adalah 3,89 ± 2,08 menit dengan minimum 2 menit dan maksimum 10 menit. Tidak ada kesulitan yang dirasakan. Secara kumulatif kejadian dalam 1, 3, 6, 9 dan 12 bulan untuk ekspulsi masing-masing adalah 9,9%, 9,9%, 10,6%, 10,6% dan 10%. Angka ekspulsi jika IUD dipasang dalam 10 menit pertama setelah plasenta lahir adalah 6,2% dibanding 24,1% bila pemasangan dilakukan setelah 10 menit (RR 3,90; 95%CI 1,37-11,2). Kejadian seperti infeksi, nyeri dan perdarahan relatif kecil dan dapat diatasi. Angka kelangsungan selama 1, 3, 6, 9 dan 12 bulan berturut turut adalah 89,4%, 89,4%, 86,6% 86,6% dan 85,9%. Tidak dijumpai kehamilan pada penelitian ini.Kesimpulan: R_inserter dapat dipakai untuk memasang IUD CuT-380A dengan mudah dan aman. Angka kejadian ekspulsi tertinggi terjadi dalam satu bulan pertama pascapasang dan berhubungan dengan saat pemasangan.Kata kunci: R_inserter, IUD pascasalin, ekspulsi, infeksi, angka kelangsungan. ABSTRACT Background: IUD is one of the most effective and long acting contraception, but the rate of its use in Indonesia is still low. As conventional IUD inserter is too short to deliver it during immediate postpartum (postplacental) period, then the new inserter, R_inserter, is developped.Objective:To find out whether the R_inserter can be used easily to deliver CuT-380A IUD during postpartum period in a standard procedure and to find out its safety.Method: Phase II clinical trial, post-test observation.Materials and Method: The IUD’s used were the conventional CuT-380A with a modification on its inserter namely 9 cm longer, produced by PT Kimia Farma Indonesia. The study was carried out in three hospitals and three community health centers (Puskemas) which were the network of Sardjito teaching hospital, from January 2012 to April 2013. All eligible women needing IUD as their contraception were recruited. IUD insertion was carried out by trained obstetric and gynecology resident or midwives. Follow up was done after 1 week, then 1, 3, 6, 9 and 12months after insertion.The ease of insertion, rate of the following events namely expulsion, infection, pain, bleeding, and continuation were main outcomes of interest.Results and Discussion: During the study period, a total 142 participants were recruited. The mean duration of insertion was 3.89 ± 2.08 minutes (ranged 2 to 10 minutes). No subjective difficulties were perceived by the providers. The cumulative expulsion rate for 1, 3, 6, 9 and 12 months were 9.9%, 9.9%, 10.6%, 10.6% and 10.% consecutively. The rate of expulsion if the IUD was inserted during 10 minutes after placental delivery was 6.2% compared to 24.1% if it was inserted after 10 minutes (RR 3.90; 95% CI 1.37-11.2). Infection, pain, and bleeding were relatively small and could be appropriately managed. The continuation rate for 1, 3, 6, 9 and 12 months were 89.4%, 89.4%, 86.6%, 86.6% and 85.9% consecutively. No pregnancy was found during the study period.Conclussion: The R_inserter could be easily used to deliver a CuT-380A IUD. The rate of expulsion was highest during the first month of insertion and was related to the time of insertion.Keywords:  R_ inserter, postpartum IUD, expulsion, infection, continuation rate.1,2,3,4 Department of Obstetrics and Gynecology, Faculty of Medicine, Universitas Gadjah Mada/ Sardjito Hospital Yogyakarta5 National Family Planning Board, Jakart

PERANAN BADAN USAHA MILIK DESA (BUMDES) PADA KESEJAHTERAAN MASYARAKAT PEDESAAN STUDI PADA BUMDES DI GUNUNG KIDUL, YOGYAKARTA

This research aims to explore the impact of the presence of village-owned enterprises(BUMD) on the welfare of the community. This research uses Community Based Researchin which the research was conducted in several stages, namely: in-depth interviews withparticipants who become the key actors in BUMDes, group discussions based on interestgroups that exist in the village, and Focus Group Discussion which the discussions wereconducted by various interested parties. It is conducted to confirm the findings in theprevious stage. The results of this study indicate that the existence of BUMDes do not bringa change in the economic and social fields. BUMDes existence do not bring significantbenefits to improving the welfare of citizens directly. The problems that arise related toBUMDes is people’s access to the water and to jobs in BUMDes.Keywords : Community Based Research, Village, Village-owned enterprises