Pengaruh Kepemilikan Perusahaan dan Manajemen Laba terhadap Tipe Auditor dan Audit Fees pada Perusahaan Manufaktur di Bursa Efek Indonesia

This study aims to examine the impact of firm ownership type and earning management to the auditor relationship in manufacturing companies. Firm ownership type in this paper was divided into two; stated-owned and private-owned; earnings management was measured by discretionary accruals using the Modified Jones Model. Auditor relationships referred to in this paper is the type of auditor and audit fees. Auditor is classified into two types, domestic auditor and foreign auditor. An audit fee was measured by natural logarithm professional fees contained in the financial statements. Using professional fees as proxy for audit fees because in Indonesia still few company disclose their audit feeson their financial statements. Population of this paper is a manufacturing company listed on the Indonesia Stock Exchange (IDX) period of 2011. Total sample is 85 firms. The hypotheses in this study were tested by logistic regression analysis and multiple regressions.The results of this study indicate that the firm ownership type by the state or private ownership does not affect the probability and magnitude of auditor election audit fees. Research also shows that a higher of earnings management does not affect the probability of selection auditor. While the level of earnings management affects the amount of audit fees paid

The Role of Mathematical Connections in Mathematical Problem Solving

Problem-solving and mathematical connections are two important things in learning mathematics, namely as the goal of learning mathematics. However, it is unfortunate that the ability of students 'mathematical connections is very low so that it impacts on students' failure in solving mathematical problems. The writing of this paper aims to discuss the understanding of mathematical problems, mathematical problem solving, mathematical connections, and how they play a role in solving mathematical problems. The method used in writing this paper is a method of studying literature, which is reinforced by the example of a qualitative research result. The research subjects consisted of two eighth grade students of junior high school in Jember East Java, Indonesia, in 2017/2018. The research data consisted of written test results solving the mathematical problem as well as interview results. Data analysis uses descriptive qualitative analysis. From the results of literature studies and research results provide a conclusion that mathematical connections play an important role, namely as a tool for students to use in solving mathematical problems where students who have good mathematical connection skills succeed in solving mathematical problems well, while poor mathematical connection skills cause students to fail in solving mathematical problems

STRATEGI PRODUK OLAHAN BUAH ANGGUR SEBAGAI PRODUK UNGGULAN DI KABUPATEN BULELENG PROVINSI BALI

Grapes are a commodity that has high added value. The wide variety of products shows that wine has a highdemand. This study aimed to provide recommendations for alternative priority products for processed Balinesegrapes and optimization strategies in the development of processed grape products in Buleleng Regency. Theresearch method was a survey, observation, focus group discussion, mapping of industrial trees, and AnalyticHierarchy Process (AHP). The results showed that there were 10 existing processed products, and there were 19processed products as alternatives. The priority processed products were wine, jam, and syrup. Matrix internalexternal showed a hold and maintains strategy with an alternative strategy of diversifying wine products by lookingat consumer preferences, producing fine quality and high yield wine, entering the international market, installingpipes to drain water throughout the vineyards, making grape derivative products as unique as possible, training thelabour about wine good production methods, reducing the number of sales of fresh grapes, increasing theproduction of processed grapes for sale, maximizing the promotion of processed wine, forming a market forprocessed wine products through cooperation with companies, governments, and universities, providing labourabout marketing, and forming the institutional structure of the grapes. The priorities of the proposed strategieswere training the labour about marketing, entering the international market, and reducing the number of sales offresh grapes.Keywords: alternative strategies, grapes, industry, processed product

Sintesis Katalitik 2,2-diisopropoksipropan dari Isopropanol untuk Meningkatkan Angka Oktan Bahan Bakar Terbarukan

Research has been carried out 2,2-diisopropoksipropan catalytic synthesis of isopropanol to increase the octane number of renewable fuels. Catalytic Synthesis using Cu catalyst that falls on activated carbon (Cu / AC) for use as a process of dehydration of isopropanol to 2.2-diisopropoksipropan. This study also aims to obtain the optimum time and temperature for the dehydration of isopropanol. Preparation of carbon carried by softening coconut shell charcoal to 60-80 mesh size, then heated at a temperature of 800 ° C, washed, dried, impregnated with CuCl2 and reduced at 400 ° C with flowing hydrogen gas. The amount of metal content of Fe, Ca, and K in the carbon after the process of washing / soaking determined using Atomic Absorption Spectroscopy (AAS). Activated carbon and catalyst acidity was determined by adsorption of ammonia, isopropanol dehydration process with catalyst Cu / activated carbon (Cu / AC) carried out in an electric furnace with temperature variation: 250; 300; 350; 400; and 450 ° C and the variation in the amount of catalyst amount: 6; 8; and 10 grams, with N₂ flowed at a rate of 20 mL / min as the carrier gas, and no water vapor. Dehydration results in vapor cooled condenser and then collected for analysis by gas liquid chromatography (GC) and gas chromatography mass spectrometry (GC-MS). The results of the analysis using AAS showed that the presence of washing, soaking using 3 M HCl, the metal Fe, Ca, and K in the activated carbon is significantly reduced. The results of ammonia adsorption analysis showed that activated carbon and Cu / AC has acidity, respectively for 2.962 and 4.911 mmol / g. Catalytic activity of Cu / AC highest achieved at a temperature of 450 ° C with a catalytic amount of 10 grams of 2,2-diisopropoksipropan produce as much as 61.82%

Evolution Magmatism of Nagasari Volcano Dieng, Central Java, Indonesia

Nagasari Volcano, part of the Dieng volcanic complex, is one of the unique volcanoes in Central Java. Around this volcano grow eruption craters, volcanic cones, and pyroclastic flow ridges. There were several 14 eruption centers around Mount Nagasari, so it is necessary to know the development of magmatism evolution. The aims of the research to determine the evolutionary development of magmatism. The methodology used is geological mapping and petrographic analysis. The observations of rocks found in the study area include andesite lava, lapilli-tuff, fallen pyroclastic breccias, and flow pyroclastic breccias. Meanwhile, geological mapping and petrographic observations of volcanic rock samples show that the evolution of magmatism in the study area from the oldest to the youngest is basaltic magma that formed Prau Volcano in the pre-caldera period. On the other hand, magmatism in the post-caldera I period was of the type of pyroxene andesite forming the Gembol to Jimat Volcano group. In contrast, in the post-caldera II period, the hornblende-biotite andesite group formed the Dieng Kulon to Kendil group

Pengaruh Pemberian Gentamisin Intravena Terhadap Kadar Kidney Injury Molecule-1 Urin pada Neonatus Cukup Bulan Sesuai Masa Kehamilan

Latar belakang. Gentamisin telah digunakan secara luas sebagai lini pertama infeksi neonatus. Gentamisin akan terakumulasi di dalam jaringan tubuh terutama ginjal Sehingga dapat menganggu fungsi ginjal. Kidney injury molecule-1 (KIM-1) urin merupakan biomarker baru yang digunakan untuk menilai fungsi ginjal. Tujuan. Mengetahui pengaruh gentamisin intravena terhadap kadar KIM-1 urin dan kreatinin serum. Metode. Penelitian dengan pendekatan pra-pasca uji. Penelitian ini dilakukan di Neonatal Intensive Care Unit (NICU) mulai Desember 2016 sampai Maret 2017. Pada neonatus cukup bulan sesuai masa kehamilan yang diterapi dengan gentamisin intravena 5 mg/KgBB/36 jam selama 5 hari. Kelainan kongenital, asfiksia, dan kondisi kritis diekslusi. Kadar KIM-1 urin diukur menggunakan teknik ELISA dengan modifikasi “sandwich assay”. Pengambilan sampel dengan metode consecutive sampling. Digunakan analisis deskriptif dan uji t berpasangan (p<0,05). Hasil. Empat puluh neonatus terdiri dari 28 bayi laki-laki dan 12 bayi perempuan. Terjadi peningkatan rerata kadar KIM-1 urin sebelum mendapat gentamisin sebesar 2,80 ng/ml menjadi 3,04 ng/ml setelah pemberian gentamisin (p=0,031). Terjadi penurunan rerata kadar kreatinin serum sebelum mendapat gentamisin sebesar 0,73 mg/dl menjadi 0,43 mg/dl setelah pemberian gentamisin (p<0,0001). Kesimpulan. Pemberian gentamisin pada neonatus cukup bulan sesuai masa kehamilan selama 5 hari didapatkan peningkatan kadar KIM-1 urin

Pengembangan YouTube Sebagai Bahan Belajar Mandiri pada Subjek Pertidaksamaan Linear Satu Variabel Tingkat SMP

ABSTRAK Penelitian ini bertujuan untuk mengembangkan YouTube dalam bentuk video sebagai bahan belajar mandiri pada materi pertidaksamaan linear satu variabel dan mengetahui kelayakannya. Metode yang digunakan dalam penelitian ini adalah metode penelitian dan pengembangan dengan model pengembangan ADDIE yang melalui 5 tahapan yaitu Analysis, Design, Development, Implementation, dan Evaluation. Penelitian dilakukan di SMP Negeri 2 Pandak dengan subyek peserta didik kelas VII E sebanyak 26 peserta didik. Teknik pengumpulan data menggunakan angket respon peserta didik dan tes hasil belajar. Hasil penelitian ini adalah produk video pembelajaran matematika yang disajikan melalui YouTube dengan nama akun “Cinta Matematika Kuyâ€. Penilaian dari ahli media dan ahli materi menunjukkan bahwa pengembangan YouTube sebagai bahan belajar mandiri masuk dalam kategori sangat valid dengan nilai rata-rata sebesar 4,57. Hasil korelasi antara angket respon peserta didik dengan tes hasil belajar juga menunjukkan ada hubungan yang sangat kuat Sehingga, video YouTube yang dikembangkan layak untuk digunakan. ABSTRACT This study aims to develop YouTube in the form of video as independent study material on one variable linear inequality and determine its feasibility. The method used in this research is a research and development method with the ADDIE development model through 5 stages, namely Analysis, Design, Development, Implementation, and Evaluation. The research was conducted at SMP Negeri 2 Pandak with 26 students as the subject of class VII E. Data collection techniques used student response questionnaires and learning outcomes tests. The result of this research is a mathematics learning video product that is presented through YouTube under the account name "Cinta Matematika Kuy". Assessments from media experts and material experts show that the development of YouTube as an independent learning material falls into the very valid category with an average value of 4.57. The results of the correlation between the student response questionnaire and the learning outcome test also showed a very strong relationship. Thus, the YouTube video developed was feasible to use

Estimation of subnational tuberculosis burden: generation and application of a new tool in Indonesia.

SETTING: In many high tuberculosis (TB) burden countries, there is substantial geographical heterogeneity in TB burden. In addition, decisions on TB funding and policy are highly decentralised. Subnational estimates of burden, however, are usually unavailable for planning and target setting.OBJECTIVE and DESIGN: We developed a statistical model termed SUBsET to estimate the distribution of the national TB incidence through a weighted score using selected variables, and applied the model to the 514 districts in Indonesia, which have substantial policy and budgetary autonomy in TB. Estimated incidence was compared to reported facility and domicile-based notifications to estimate the case detection rate (CDR). Local stakeholders led model development and dissemination.RESULTS: The final SUBsET model included district population size, level of urbanisation, socio-economic indicators (living floor space and high school completion), human immunodeficiency virus prevalence and air pollution. We estimated district-level TB incidence to be between 201 and 2,485/100 000/year. The facility-based CDR varied between 0 and 190%, with high variation between neighbouring districts, suggesting strong cross-district health utilisation, which was confirmed by domicile-based CDR estimation. SUBsET results informed district-level TB action plans across Indonesia.CONCLUSION: The SUBsET model could be used to estimate the subnational burden in high-burden countries and inform TB policymaking at the relevant decentralised administrative level