INDIKASI MANAJEMEN LABA SEBELUM DAN SESUDAH PERUBAHAN TARIF PAJAK PENGHASILAN BADAN TAHUN 2008

DAFTAR ISI Halaman Judul Daftar Isi …………………………………………………………... … ii BAB I PENDAHULUAN …………………………………………. . 1 1.1 Latar Belakang Masalah ……………………………………..... 1 1.2 Perumusan Masalah…..……………………………………… … 8 1.3 Tujuan dan Kegunaan Penelitian ……………………………. … 8 1.4 Sistematika Penulisan ……………………………………….... …. 9 BAB II TINJAUAN PUSTAKA ………………………………...... …. 10 2.1 Landasan Teori ……………………………………………......... 10 2.1.1 Teori Agency ………………………………………….. 10 2.1.2 Manajemen Laba …………………………………….. 11 2.1.3 Motivasi Earning Management ……………………… 15 2.1.4 Pengertian Akrual …………………………………… 16 2.1.5 Pengukuran Manajemen Laba dengan Pendekatan Discretionary Accrual………………………………… 19 2.1.6 Pengertian Laba (Income) ……………………………. 23 2.1.7 Perubahan Tarif PPh Badan Menurut UU Perpajakan Indonesia ……………………………………………. 25 2.1.8 Variabel Kontrol ……………………………………… 28 2.2 Penelitian Terdahulu ………………………………………. ….. 30 2.3 Kerangka Pemikiran Teoritis dan Pengembangan Hipotesis…… 32 2.3.1 Perubahan Tarif Pajak Penghasilan Badan tahun 2008 dan Manajemen Laba ……………………………. 33 BAB III METODE PENELITIAN ……………………………… …… 36 3.1 Variabel Penelitian dan Defenisi Operasional …………... 36 3.1.1 Variabel Penelitian …………………………….. 36 3.1.2 Defenisi Operasional …………………………… 36 1. Total Akrual ………………………………… 36 2. Ukuran Perusahaan …………………………. 39 3. Tungkat Hutang ……………………………. 39 3.2 Penentuan Populasi dan Sampel …………………………. 40 3.3 Jenis dan Sumber Data ………………………………….. 41 3.4 Metode Pengumpulan Data ………………………........... 41 3.5 Metode Analisis Data ………………………………….. 41 3.5.1 Uji Statistik Deskriptif ………………………….. …… 42 3.5.2 Uji Asumsi Klasik ………………………………. …… 42 1. Uji Normalitas …………………………………….. 42 2. Uji Mulltikolinearitas …………………………….. .. 43 3. Uji heteroskedastisitas ………………………………. 44 4. Uji Autokorelasi …………………………………….. 44 3.5.3 Uji Regresi ……………………………………… ……. 45 1. Uji Koefisien Determinansi ………………………….. 45 2. Uji Statistik F ………………………………………. 46 3. Uji Statistik t ……………………………………….. 46 3.5.4 Uji Beda T-Test …………………………………….. 46 BAB IV HASIL DAN PEMBAHASAN …………………………….. 48 4.1 Deskripsi Objek Penelitian ………………………………. 48 4.2 Hasil Analisis Data ………………………………….. … 51 4.2.1. Statistik Dskriptif ……………………………….. 51 4.2.2. Hasil Asumsi Klasik ……………………………… 53 1. Hasil Uji Normalitas ……………………………… 53 2. Hasil Uji Multikolinearitas ……………………….. 54 3. Hasil Uji Heteroskedastisitas ……………………... 56 4. Hasil Uji Autokorelasi ……………………………. 57 4.2.3. Analisis Regresi Linear Berganda ………………… 58 a. Periode Sebelum Perubahan Tarif Pajak Penghasilan Tahun 2008 ………………………………………… 58 1. Koefisien Determinasi ……………………. 58 2. Uji Simultan (Uji F) ……………………… 59 3. Uji Signifikan Parameter Individual (Uji t) 60 4. Variabel Kontrol …………………………. 62 b. Periode Sesudah Perubahan Tarif Pajak Penghasilan Tahun 2008 ………………………………………… 65 1. Koefisien Determinasi ……………………. 65 2. Uji Simultan (Uji F) ……………………… 66 3. Uji Signifikan Parameter Individual (Uji t) 67 4. Variabel Kontrol …………………………. 69 4.2.4 Uji Hipotesis ………………………………………. 72 a. Uji Beda Dicsretionary Accruals ………………….. 72 b. Pembahasan ………………………………………... 74 BAB V PENUTUP ……………………………………………………. 77 5.1. Kesimpulan ……………………………………………….. 77 5.2 Saran Penelitian …………………………………………… 78 DAFTAR PUSTAKA ………………………………………………… 8

Hasil Jadi Pembuatan Hiasan Vintage Flat Rose pada Tas melalui Pelatihan Ibu-Ibu PKK di Wilayah RT.23 RW.06 Cangkring Sidokare Sidoarjo

  Abstrak   Salah satu program PKK yaitu pendidikan dan keterampilan, hal ini dapat dilakukan melalui pelatihan untuk meningkatkan kualitas dan kemampuan sumber daya manusia. Salah satu materi pelatihan adalah hiasan Vintage Flat Rose pada tas.   pelatihan dilaksanaan pada ibu-ibu PKK wilayah Rt.23 Rw.06 Cangkring sidokare sidoarjo. Tujuan penelitian ini mendeskripsikan hasil jadi hiasan, aktifitas instruktur, dan respon peserta. Jenis penelitian ini adalah pra experimen. Penelitian menggunakan model One-Shot Case Study, hasil jadi ditinjau dari keserasian warna Vintage Flat Rose pada warna tas, kesesuaian bentuk, kerapian bentuk, dan teknik pemasangan hiasan pada tas. Subjek dalam penelitian ini adalah 20 peserta ibu-ibu PKK. Metode pengumpulan data yang digunakan yaitu metode observasi. Teknik analisis data yang digunakan adalah analisis deskriptif yaitu prosentase dan rata-rata. Berdasarkan analisis data bahwa hasil jadi Vintage Flat Rose berdasarkan aspek keserasian hiasan Vintage Flat Rose pada warna tas diperoleh rata-rata keseluruhan dengan nilai terbaik yaitu 11,27 mendapatkan nilai B. Hasil jadi kesesuaian bentuk hiasan yaitu 12.97 mendapatkan nilai B. Kerapian bentuk hiasan yaitu 23,77 mendapatkan nilai B. Dan teknik pemasangan hiasan pada tas yaitu 20,9 mendapatkan nilai B. Aktivitas instruktur pada 2 kali pertemuan telah terlaksana dengan baik dengan nilai rata-rata 3,7. Dan respon peserta pelatihan ditinjau dari 8 aspek pengamatan, dari hasil rekapitulasi prosentase respon pelatihan antara 85%-100%.   Kata kunci : Hasil Jadi Vintage flat rose, Warna, Pelatihan Ibu PKK.   Abstract                   PKK is one of the programs of education and skills, this can be done through training to improve the quality and capability of human resources. One of the training materials are embellishment Vintage Flat Rose on bag. Training is implemented in PKK in the area Rt.23 Rw.06 Cangkring Sidokare Sidoarjo. The purpose of this research describes the results so embellishment, activity instructors, and participants\u27 responses. This research is a pre- experiment. The researchs used a model of One-Shot Case Study, so the results in reviewed of color harmony Vintage Flat Rose in color bag, suitability shape, neatness shape, and installation techniques embellishment on the bag. Subjects in this research that is 20 participants PKK. Data collection method used is the method of observation. The data analysis technique used is descriptive analysis is the percentage and average. Based on the analysis of data that results Vintage Flat Rose be based on aspects harmony color of embellishment Vintage Flat Rose in color bag overall average obtained with the best value is 11,27 scores a B. The results of the suitability of embellishment so that 12,97 get a B. Neatness of embellishment that 23,77 get a B. And the technique installation of embellishment on the bag that is 20,9 get a B. Activity instructor at 2 meetings have been performing well with the average value 3,7. And the response of participants in reviewed of 8 aspects of observation, the percentage of the recapitulation of the training response between 85% -100%.   Keywords: Results So Vintage flats rose, Color, Training Mothers PKK &nbsp

SOIL QUALITY CHANGES FOLLOWING FOREST CLEARANCE IN BENGKULU, SUMATRA

Intense destruction and degradation of tropical forests is recognized as one of the environmental threats and tragedies. These have increased the need to assess the effects of subsequent land-use following forest extraction on soil quality. Therefore, the objective of this study is to evaluate the impacts of land-use type on soil quality properties in Bengkulu Province, Sumatra. Soil samples were collected from adjacent sites including natural secondary forest, bare land, cultivated land and grassland. The results show that land-use following forest clearance lowered saturated hydraulic conductivity (85%), porosity (10.50%), soil water content at field capacity (34%),C organic (27%), N total (26%), inorganic N (37%), soil microbial biomass C (32%), mineralizable C (22%), and particulate organic matter (50%), but slightly increased water soluble organic C. Specific respiration activity rates increased about 14% in cultivated soils compared to natural forest soils, indicating greater C turnover per labile C pool in the form of soil microbial biomass, thus decreased biologically active soil organic matter. Forest conversion tends to reduce the C,ffg/Crer for all deforested sites. All of deforested areas relatively have infertile soil, with the worst case found in cultivated field. The C^g/Crd of cultivated fields was about 24% less than that of remnant forest (1.07). Grassland apparently maintains only slightly higher soil C levels than the bare land. On average, degradation index of soil following forest clearance was 35% with the highest deterioration occurred in the bare land (38%). Fallowing the fields by naturally growth of  Imperata cylindrica  for about 15 yr in abandoned land after 3-5 years of cultivation did not improve the soil quality. Moreover, forest clearance has an impact on soil quality as resulted in the loss of a physically protected organic matter and reduction in some labile C pools, thus declined biological activity at disturbed ecosystems. Keywords: Degradation index / forest / Imperata cylindrica grassland / soil quality/ soil organic matte

Science of Climate Change in Agricultural Courses

Climate change adaptation is required knowledge for students and graduates from colleges of agriculture since recent crop production and food security are influenced by climate change. Thus, understanding the dynamics of climate change is important to support farmers to adapt to future conditions. However, not all students and graduates understand the concept and application of climate change with regard to the dynamics of food production and future food security. While agriculture faces the challenge of climate change adaptation, agricultural courses have not kept pace by incorporating climate change science into the curricula. To address this issue, eleven syllabi in selected agricultural courses from 100 to 700 levels were reviewed in the year of 2018 and 2019 to observe the integration of climate change science into the syllabi. The results suggest that educators, instructors or course designers should consider the following before creating the courses: (1) the specific interests and needs of students; (2) linking global climate change to local problem in agriculture, (3) applying lessons across disciplines, and (4) encouraging active student participation. In addition, the syllabi should meet the needs of a specific course level, such as the topical interests and learning needs with lesson updates on a regular basis. By applying these components to future syllabi, the integration of climate change science into agricultural courses will better facilitate climate change adaptation concepts, curricula and applications for all students, graduates and crop producers

Soil Quality Changes Following Forest Clearance in Bengkulu, Sumatra

Intense destruction and degradation of tropical forests is recognized as one of the environmental threats and tragedies. These have increased the need to assess the effects of subsequent land-use following forest extraction on soil quality. Therefore, the objective of this study is to evaluate the impacts of land-use type on soil quality properties in Bengkulu Province, Sumatra. Soil samples were collected from adjacent sites including natural secondary forest, bare land, cultivated land and grassland. The results show that land-use following forest clearance lowered saturated hydraulic conductivity (85%), porosity (10.50%), soil water content at field capacity (34%),C organic (27%), N total (26%), inorganic N (37%), soil microbial biomass C (32%), mineralizable C (22%), and particulate organic matter (50%), but slightly increased water soluble organic C. Specific respiration activity rates increased about 14% in cultivated soils compared to natural forest soils, indicating greater C turnover per labile C pool in the form of soil microbial biomass, thus decreased biologically active soil organic matter. Forest conversion tends to reduce the C,ffg/Crer for all deforested sites. All of deforested areas relatively have infertile soil, with the worst case found in cultivated field. The C^g/Crd of cultivated fields was about 24% less than that of remnant forest (1.07). Grassland apparently maintains only slightly higher soil C levels than the bare land. On average, degradation index of soil following forest clearance was 35% with the highest deterioration occurred in the bare land (38%). Fallowing the fields by naturally growth of Imperata cylindrica for about 15 yr in abandoned land after 3-5 years of cultivation did not improve the soil quality. Moreover, forest clearance has an impact on soil quality as resulted in the loss of a physically protected organic matter and reduction in some labile C pools, thus declined biological activity at disturbed ecosystems

Program Keselamatan Dan Kesehatan Kerja Dan Gaya Kepemimpinan Terhadap Motivasi Kerja (Studi Pada Karyawan PT Pln (Persero) Distribusi Jawa Timur Area Malang)

The background of this research is the implementation of the occupational safety and health program and leadership style at PT PLN (Persero) Distribusi Jawa Timur Area Malang. The objective of research is to explain the effect of the variables work safety program, work health program, transformational teadership style, transactional leadership style simultaneously and partially on the variable employee work motivation. The sample in this research was 60 employee by using saturated sampling. Data analysis in this research used descriptive statistical analysis and multiple liniers regression analysis by hypothesis test. Based on the result there is a significant influence of the work safety program, work health program, leadership style transformational, and leadership style transactional to the work motivation of the empolyees simultaneously and partially at PT PLN (Persero) Distribusi Jawa Timur Area Malang. Variable work health program has dominance impact to the work motivation of the employees

Diagnosa Penyakit Jantung dengan Metode Penelusuran Forward Chainning-depth First Search

Jantung merupakan organ vital bagi manusia yang juga berperan sebagai pusat kehidupan bagi manusia. Faktor kesehatan jantung dipengaruhi oleh pola makanan dan pola pikir manusia. Dengan perkembangan teknologi yang modern dikembangkan suatu teknologi yang mampu mengadopsi cara berpikir manusia yaitu teknologi artificial intelligence atau kecerdasan buatan. Sistem pakar ini dirancang dengan menggunakan pemodelan UML dibuat dengan menggunakan bahasa pemprograman PHP dan database MySQL. Mesin inferensi menggunakan metode forward chaining, dengan penelusuran depth first search. Manfaat dari pembuatan sistem ini adalah sebenarnya bukan untuk menggantikan peran manusia, tetapi untuk mempresentasikan pengetahuan manusia dalam bentuk sistem, sehingga dapat digunakan oleh khalayak