91 research outputs found

    Heisenberg-limited eavesdropping on the continuous-variable quantum cryptographic protocol with no basis switching is impossible

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    The Gaussian quantum key distribution protocol based on coherent states and heterodyne detection [Phys. Rev. Lett. 93, 170504 (2004)] has the advantage that no active random basis switching is needed on the receiver's side. Its security is, however, not very satisfyingly understood today because the bounds on the secret key rate that have been derived from Heisenberg relations are not attained by any known scheme. Here, we address the problem of the optimal Gaussian individual attack against this protocol, and derive tight upper bounds on the information accessible to an eavesdropper. The optical scheme achieving this bound is also exhibited, which concludes the security analysis of this protocol.Comment: 10 pages, 6 figure

    Analisis Perbandingan Tingkat Kesehatan Bank Berdasarkan Pendekatan Risk Profile, Earnings Dan Capital Terhadap Bank Milik Pemerintah Dan Bank Milik Swasta Nasional Devisa (Studi Pada Bank Umum Milik Negara Dan Bank Umum Milik Swasta Nasional Devisa Yan

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    Bank Indonesia issued regulation on the rating of commercial banks based on PBI No. 13/1/PBI/2011 using RGEC methods that include these components: Risk profile, Good Corporate Governance (GCG), Earnings and Capital. This research aims to determine the condition of commercial banks are in very healthy condition, healthy condition or quite healthy condition, and comparing the level of health in the state-owned commercial bank with the national private-owned bank foreign exchange. The researcher measured the ratio of the bank using three assessment factors: Risk profile using NPL and LDR ratio, Earnings using ROA and NIM ratio and Capital using CAR ratio. The research was conducted on the four State-Owned Commercial Banks and four National Private-Owned Commercial Bank Foreign Exchange as sample. This study shows that the total overall score ratio (NPL, LDR, ROA, NIM, CAR) in the year 2012-2014 to the National Private-Owned Commercial Bank Foreign Exchange higher than the State-Owned Commercial Banks. For total score of NPL, LDR and CAR, both commercial banks have obtained the same number of scores. The assessment shows the performance of Commercial Bank Owned Foreign Exchange National Private better in gain and generating net interest income

    Pengaruh Ukuran Perusahaan, Profitabilitas, Dan Solvabilitas Terhadap Audit Delay (Studi Pada Perusahaan Lq 45 Sub-sektor Bank Serta Property Dan Real Estate Yang Terdaftar Di Bursa Efek Indonesia (Bei) Tahun 2010 – 2014)

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    The purpose of this study is to determine the significant influence simultaneously and partially between Firm Size, Profitability, and Solvency toward the Audit Delay in LQ 45 sub-sectors banks, property and real estate that are listed on the Indonesia Stock Exchange (IDX) Period 2010-2014. The independent variable in this study is Firm Size with its indicator is Total Assets, Profitability with its indicator is Return on Assets, and Solvency with its indicator is Debt to Assets Ratio. The dependent variable is Audit Delay, calculated from the time deviation between the date of the financial statements and the date of the independent auditor's report. This research is a causal comparative and quantitative research using purposive sampling technique in the sample determination that produces 11 samples of companies. The analysis model that is used in this research is multiple linear regression model. The results from the study showed that simultaneously Firm Size, Profitability, and Solvency has influences on Audit Delay, partially Firm Size and Solvency has influences on Audit Delay, while Profitability has no influence on Audit Delay

    Pengaruh Struktur Modal terhadap Nilai Perusahaan (Studi pada Perusahaan Sub Sektor Makanan dan Minuman yang Listing di Bursa Efek Indonesia Tahun 2011-2015)

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    This study аims to determine the effect of cаpitаl structure with LtDER аnd DER vаriаbles on firm vаlue with vаriаble PBV аnd PER. This reseаrch wаs conducted on food аnd beverаge sub-sector in 2011-2015 which is listed on BEI becаuse it is one of the sectors thаt is immune to the weakening of financial performance. The reseаrch method used is quаntitаtive with аn explаnаtory аpproаch thаt emphаsizes on the dаtа in the form of numbers then processed аnd analyzed by stаtisticаl methods. The sаmple selection wаs determined by using purposive sаmpling technique. Bаsed on the determined criteriа obtаined sаmple of 10 sаmples. Dаtааnаlysis using Stаtisticаl Pаckаge For Sociаl Science (SPSS) version 20 becаuse it is considered аppropriаte to test hypotheticаl models in this study.The results showed thаt the vаriаble of cаpitаl structure with vаriаble LtDER аnd DER either simultаneously or pаrtiаlly influenced significаntly to firm vаlue with vаriаble of PBV аnd PER. LtDER hаs а positive аnd significаnt influence on PBV аnd PER, whereаs DER hаs а negаtive аnd significаnt influence on PBV аnd PER

    Optimalisasi Retribusi Pelayanan Pasar Guna Peningkatan PAD di Kabupaten Tulungagung

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    The background to be done of this research is caused by the market service or facilities that provided by the local government they are they are the kios, the los, and the yard in the market that havenot been used optimally and make the revenue of levy isnot optimally yet. The market service or facilities are the kios, the los, and the yard in the market inside and outside. The case study with qualitative approach is choosen to explain and describe the result in this research. The result shows that beside the potential of the kios, the los that havenot been optimized there are still other potential is the pay tat is paid by the taders that isnot entry to the regions cash

    Evaluasi Sistem Pengendalian Intern Atas Prosedur Pemberian Kredit, Pengeluaran Dan Penerimaan Kas (Studi Pada PT. Bank Perkreditan Rakyat Kawan Malang)

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    The amount of loans by banks make up the majority of assets by relevant bank, the income derived from interest income credit is the bank\u27s largest revenue source. If the credit goes well, the loan interest rate can reach 70% to 90% of total bank revenue objective of this study is to describe the implementation of the credit system, accounting system of internal control over cash disbursements and cash acceptance. The research method using descriptive methods. A method in place to gain an overview of the situation or phenomenon that occurs and make the analysis and make conclusions. The results of the research credit granting process begins with the submission of credit by the customer based on requirements determined by the bank, the next is verifying the administrative data submitted by the customer, After acc will do crediting the savings book made to perform credit disbursement. BPR Kawan are small cash disbursements and cash big. Petty cash expenditures used to fund operational expenses surveyor. big cash outlay to finance credit proposed by the customer. Cash receipt system is also divided, The patty cash from pay fines by customers maturing and amount of cash cash derived from regular credit repayment

    Analisis Pengaruh Rasio Modal Kerja terhadap Profitabilitas (Studi pada Perusahaan Food And Beverage yang Terdaftar di Bursa Efek Indonesia (Bei) Selama Periode Tahun 2013-2015)

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    Management conducted by the company in maximizing profit, the danger is the management of financial management of working capital. Working capital management can be said effectively should be able to balance between the source and also the use of working capital. If the use of working capital is higher than the working capital obtained, then certainly the company will lose. This research can be done to know the influence. Against Return on Assets. This type of research is explanatory research. The population in this research is food and beverage companies listed in Indonesia Stock Exchange Period 2013-2015 and obtained 14 sample companies selected based on certain criteria that are adjusted to the purpose of research. The method used in this research is multiple linear regression analysis. The results of this study indicate that Cash Turnover, Inventory Turnover and Turnover. Adjusted R Square value of 0,555 indicating 55,5% ROA can be explained through Cash Turnover, Inventory Turnover and Account Receivable Turnover, while the rest is explained by other variables in this research. Kеywords: Cash Turnover, Inventory Turnover, Accounts Receivable Turnover, Return On Assets, Profitability АBSTRАK Pengelolaan yang dilakukan oleh Perusahaan dalam memaksimalkan laba mencakup banyak hal, salah satunya adalah pengelolaan keuangan yaitu pengelolaan modal kerja.Pengelolaan modal kerja dapat dikatakan efektif apabila Perusahaan mampu menyeimbangkan antara sumber dan juga penggunaan modal kerja. Apabila penggunaan modal kerja lebih tinggi dari pada sumber modal kerja yang didapatkan, maka dapat dipastikan bahwa Perusahaan akan mengalami kerugian. Penelitian ini bertujuan untuk mengetahui pengaruh variabel bebas yang terdiri dari Perputaran Kas, Perputaran Persediaan dan Perputaran Piutang secara simultan dan parsial terhadap variabel terikat yaitu Return On Assets. Jenis penelitian ini adalah penelitian penjelasan (Explanatory Research). Populasi dalam penelitian ini adalah Perusahaan makanan dan minuman yang terdaftar di Bursa Efek Indonesia Periode 2013-2015 dan didapat 14 Perusahaan sampel yang terpilih berdasarkan kriteria tertentu yang disesuaikan dengan tujuan penelitian. Metode yang digunakan dalam penelitian ini adalah analisis regresi linear berganda. Hasil penelitian ini menunjukkan bahwa Perputaran Kas, Perputaran Persediaan dan Perputaran Piutang berpengaruh signifikan. Nilai Adjusted R Square sebesar 0,555 yang menunjukkan bahwa 55,5% ROA dapat dijelaskan melalui variabel Perputaran Kas, Perputaran Persediaan dan Perputaran Piutang, sedangkan sisanya dijelaskan oleh variabel lain diluar penelitian ini. Kаtа Kunci: Perputaran Kas, Perputaran Persediaan, Perputaran Piutang, Return On Asset, Profitabilita

    Penggunaan Analisis Rasio Keuangan Untuk Menilai Kinerja Keuangan Perusahaan ( Studi Pada PT. Semen Indonesia ( Persero), Tbk Periode 2012-2014)

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    This research was aimed to understand financial performance of PT. Semen Indonesia (Limited), Tbk , when the measurent was emphasized on liquidity, solvability, activity , and profitability. Result of analysis against financial ratios was also considered. Research type was descriptive. Data analysis technique started with data collection, and it was followed by the calculation of financial ratios and cash flow with the existing standarts. Result of research indicated that of 12 ratios considered, there were 5 ratios reaching industrial standard , and the other 7 rations were not achieving the standard of company industr
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