49 research outputs found

    PENGARUH RASIO LEVERAGE KEUANGAN, PROFITABILITAS, KOMPOSISI ASET, LIKUIDITAS, PERPUTARAN MODAL, DAN PERPUTARAN PIUTANG TERHADAP KECURANGAN PELAPORAN KEUANGAN (Studi Kasus pada Perusahaan Non Keuangan yang Mendapat Sanksi Penyajian Laporan Keuangan dari OJK Periode 2010-2016)

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    Fraudulent practice in financial report has resulted in the decrease of reliablity in financial report, causing losses for investors and creditors. Financial ratios can represent the company's performance and become a trigger factor for management to commit fraud. Therefore, this study aims to prove that financial leverage ratio, profitabilty ratio, asset composition ratio, liquidity ratio, capital turnover ratio, and receivable turnover ratio have an effect on fraudulent financial reporting. The population used in this study are all registered companies in Indonesia Stock Exchange (BEI) throughout 2010-2016. Using purposive sampling method, the number of samples used are 52 companies. It consist of 26 fraud companies, as obtained from the database of sanctioned misstatement of financial reporting issued by OJK throughout 2010-2016 period and 26 non-fraud companies of the same size as determined under OJK regulation No. POJK.04 about Statement of Registration in the Public Offering and Capital Addition by Granting Right of Priority Effect by Companies with Small-Scale Assets or Companies with Medium-Scale Assets. The results of this study indicate that financial leverage and asset composition ratio have positive effect on the possibility of having fraudulent practice in financial report. Meanwhile, the profitability, liquidity, capital turnover, and receivable turnover ratio have negative effect on the possibility of fraudulent financial report

    SYSTEMS OF INTERVAL MIN-PLUS LINEAR EQUATIONS AND ITS APPLICATION ON SHORTEST PATH PROBLEM WITH INTERVAL TRAVEL TIMES

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    The travel times in a network are seldom precisely known, and then could be represented into the interval of real number, that is called interval travel times. This paper discusses the solution of the iterative systems of interval min-plus linear equations its application on shortest path problem with interval travel times. The finding shows that the iterative systems of interval min-plus linear equations, with coefficient matrix is semi-definite, has a maximum interval solution. Moreover, if coefficient matrix is definite, then the interval solution is unique. The networks with interval travel time can be represented as a matrix over interval min-plus algebra. The networks dynamics can be represented as an iterative system of interval min- plus linear equations. From the solution of the system, can be deter-mined interval earliest starting times for each point can be traversed. Furthermore, we can determine the interval fastest time to traverse the network. Finally, we can determine the shortest path interval with interval travel times by determining the shortest path with crisp travel times

    Pengaruh Faktor Fundamental Dan Risiko Sistematis Terhadap Return Saham Syariah

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    The research was conducted to examine the influence of fundamental factors and systematic risk to Islamic stocks Return. Fundamental factor in this study is proxied by: (1) Earnings per Share (EPS), (2) Return on Equity (ROE), and (3) Debt to Equity Ratio (DER), whereas systematic risk is proxied by Stocks of Beta.The population of this study is all companies listed on the Indonesia Stock Exchange (IDX) incorporated in the Jakarta Islamic Index (JII). Observation period in the study conducted from 2008 to 2011. Of this population, the selection of the sample using purposive sampling criteria: (1) The Company is always consistent on the Jakarta Islamic Index (JII) at least 4 times of the publication period December 2008 to December 2011, (2) The Company perform Initial Public Offering (IPO) in 2007, (3) Issuing an audited financial statements in the period 2008 to 2011, and (4) Getting a profit during the period of 2008to 2011. With these criteria, the sample obtained by 20 companies. Performed during the study period of 4 (four) years and analytical methods using linear regression analysis.The results of this study indicate that the Earning per Share (EPS), Return on Equity (ROE), and Stocks of Beta positive, but not significant to Islamic stocks Return, while the Debt to Equity Ratio (DER) negative, but not significant effect on Islamic stocks Return. Simultaneously Earning per Share (EPS), Return on Equity (ROE), Debt to Equity Ratio (DER), and Stocks of Beta have no effect on Islamic stocks Return.Keywords: Fundamental Factors, Earning per Share, Return on Equity, Debt to EquityRatio, Systematic Risk, Stocks of Beta and Islamic stocks Return

    Biomass estimation model for peat swamp forest ecosystem using light detection and ranging

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    Peat swamp forest plays a very important role in absorbing and storing large amounts of terrestrial carbon, both above ground and in the soil. There has been a lot of research on the estimation of the amount of biomass above the ground, but a little on peat swamp ecosystems using light detection and ranging (LiDAR) technology, especially in Indonesia. The purpose of this study is to build a biomass estimation model based on LiDAR data. This technology can obtain information about the structure and characteristics of any vegetation in detail and in real time. Data was obtained from the East Kotawaringin Regency, Central Kalimantan. Biomass field was generated from the available allometry, and Point cloud of LiDAR was extracted into canopy cover (CC), and data on tree height, using the FRCI and local maxima (LM) method, respectively. The CC and tree height data were then used as independent variables in building the regression model. The best-fitted model was obtained after the scoring and ranking of several regression forms such as linear, quadratic, power, exponential and logarithmic. This research concluded that the quadratic regression model, with R2 of 72.16 % and root mean square error (RMSE) of 0.0003% is the best-fitted estimation model (BK). Finally, the biomass value from the models was 244.510 tons/ha

    PEMANFAATAN BATANG TANAMAN TALAS (Colocasia esculenta L.) SEBAGAI BAHAN PEMBUATAN PULP DENGAN PROSES SODA

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    Kertas merupakan bahan yang mempunyai sifat tipis dan rata yang sebagaian besar komposisinya terbuat dari kayu dengan kadar serat 39%. Semakin bertambah pesat industri pulp dan kertas di Indonesia, maka diperlukan bahan baku alternatif yang dapat memiliki nilai tambah dan mengurangi penggunaan bahan baku berupa kayu. Penelitian ini memiliki tujuan untuk mengetahui besar kadar lignin dan perolehan pulp optimum yang dihasilkan dalam pembuatan pulp dari batang talas menggunakan proses soda dengan diawali pelepasan pektin. Metodologi penelitian ini adalah melakukan tahap dehidrasi atau membersihkan bahan baku dari pengotor, setelah itu dilakukan ekstraksi pektin kemudian dilanjutkan tahap pembuatan pulp (pulping), lalu tahap terakhir pada penelitian ini adalah analisa kadar lignin dan perolehan pulp. Pada penelitian ini menggunakan variasi konsentrasi NaOH (0,5 % ; 1 % ; 1,5 % ; 2 %  ; 2,5 %) sebagai larutan pemasak dan variasi waktu pemasakan pada tahap pulping (30 menit, 60 menit, 90 menit, 120 menit, 150 menit). Kondisi optimum pembuatan pulp dari batang talas dengan proses soda diawali dengan pretreatment ekstraksi pektin diperoleh pada konsentrasi NaOH 1% dengan waktu 90 menit dan diawali dengan pretreatment ekstraksi pektin dengan hasil kadar lignin 1,68% dan perolehan pulp 65,93%

    SOSIALISASI & PELATIHAN DESAIN POLA BATIK DI KELURAHAN PELAWI UTARA BRANDAN KABUPATEN LANGKAT

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    Tidak semua daerah mengetahui dan memahami tentang batik baik secara teori ataupun praktek dalam  membuatnya termasuk salah satunya masyarakat Pelawi Utara Kabupaten Langkat. Oleh karena ketidaktahuan atau masih minimnya pengetahuan masyarakat dan adanya salah seorang pengusaha/pengrajin batik asal  Langkat tetapi memproduksi batik di Medan, maka hal inilah menjadi latar belakang terealisasinya kegiatan sosialisasi batik brandan di Kelurahan Pelawi Utara Kabupaten Langkat. Pengabdian kepada masyarakat  dilaksanakan dalam rangka Program Lembaga Pengabdian Kepada Masyarakat (LPKM) UISU yang mana mengadakan kerjasama dengan PT. Gemilang Nusa Kreasindo atas dukungan dari Pemerintah Daerah Kabupaten Langkat. Adapun tujuan sosialisasi dan pelatihan untuk memberdayakan  masyarakat melalui mengenalkan dan pelestarian batik dengan kekhasannya sesuai kearifan lokal dan budaya dari Kabupaten Langkat. Metode kegiatan adalah sosialisasi batik (hal pandangan umum batik, motivasi, strategi bisnis batik dan pola pemgembangannya serta partisipasi BRI bersedia dalam upaya kemudahan dana ) dihadiri peserta dari kaum ibu rumah tangga dan para remaja putri. Hasil kegiatan pelatihan batik dapat menambah motivasi dan paham dalam mempelajari  jenis batik, khususnya batik bermotif melayu dimana merupakan program LPKM UISU. Semoga program dimaksud dapat terlaksana dengan harapan dapat mewujudkan masyarakat sejahtera karena pendapatan keluarga meningkat.

    UTILIZATION AND CONSERVATION OF Nepenthes ampullaria Jack IN THE TRADITION OF KENDURI SKO COMMUNITY OF KERINCI, JAMBI

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    It is common for ethnic Malay in Indonesia and Malaysia to use Nepenthes ampullaria as food containers. However, the use of Nepenthes as part of a cultural tradition has been found only in Kerinci Regency, Jambi. This study explores the local wisdom in utilizing and maintaining the presence of N. ampullaria in Kerinci. Data collection through open-ended and deep interviews through participatory observation methods. Data analysis and presentation are delivered descriptively. Lemang is a compulsory item to be served in traditional ceremonies of kenduri sko. There are two types of lemang in Kerinci, lemang bamboo and lemang kancung beruk. The latter is found only during the kenduri sko tradition in Kecamatan Gunung Raya and Bukit Kerman. Therefore, the existence of lemang kancung beruk in these two sub-districts has become obligatory and has no other comparable substitute. In Gunung Raya and Bukit Kerman, the Kenduri sko is held four times a year. The need for N. ampullaria for kenduri sko in these two sub-districts is enormous. For the event, each household needs at least 500 to 2000 pitchers of N. ampullaria. The people of Kerinci harvest N. ampullaria directly from the wild to fulfill the need. The population of N. ampullaria that still survives in its natural habitat is evidence of the success of the local community in maintaining the existence of N. ampullaria in Kerinci. Method and schedule arrangements can allow the population of N. ampullaria to recover.    Key words: Nepenthes, Kenduri sko, Lemang kancung beru

    STRUKTUR GERAK TARI ZAPIN RODAT DI SANGGAR SENI TARI TRADISIONAL DINDA BESTARI PALEMBANG

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    Tari Zapin Rodat adalah salah satu tari kreasi baru yang ada di Sanggar Seni Tari Tradisional Dinda Bestari Palembang. Tari Zapin Rodat adalah tarian yang berasal dari gabungan antara kombinasi Zapin Melayu dan rodat Palembang, yang dimana kesenian Melayu digabungkan dengan kesenian Palembang atau berpijak pada kebudayaan Palembang. Tujuan penelitian ini adalah untuk mengetahui struktur gerak awal, gerak inti, dan gerak akhir Tari Zapin Rodat. Metode penelitian yang digunakan adalah deskriptif kualitatif. Pengumpulan data dilakukan dengan cara dimulai dari  observasi, wawancara, dan dokumentasi. Tarian Zapin Rodat ini diciptakan pada tahun 2019 dan ditampilkan dalam acara pertunjukan pagelaran seni tari atau workshop dan juga bisa ditampilkan di setiap acara hajatan pernikahan di Palembang. Tari Zapin Rodat ini ditarikan oleh 10 penari laki-laki dan memiliki 16 macam ragam gerak, menggunakan tata busana yaitu tanjak, baju telok belango, celana panjang, rumpak, dengan menggunakan properti yaitu keprok dan alat musik yang digunakan yaitu terbangan
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