Pengaruh Asimetri Informasi, Ukuran Perusahaan dan Kepemilikan Manajerial terhadap Praktik Manajemen Laba pada Perusahaan Manufaktur di BEI

Tujuan penelitian ini adalah untuk mengetahui pengaruh asimetri informasi, ukuran perusahaan dan kepemilikan manajerial terhadap manajemen laba pada perusahaan manufaktur di Bursa Efek Indonesia. Populasi dalam penelitian ini adalah perusahaan manufaktur yang terdaftar di BEI tahun 2019-2021, dan perusahaan yang diambil sampelnya berdasarkan pertimbangan dengan memenuhi kriteria tertentu. Asimetri informasi diukur dengan bid-ask spread. Ukuran perusahaan diukur dengan log total assets, dan kepemilikan manajerial diukur dengan persentase kepemilikan saham, dan manajemen laba diukur dengan akrual modal kerja. Pengujian hipotesis menggunakan analisis regresi linier berganda. Hasil penelitian menunjukkan bahwa asimetri informasi, dan ukuran perusahaan tidak berpengaruh signifikan terhadap manajemen laba. Sedangkan kepemilikan manajerial berpengaruh negatif terhadap manajemen laba

Komparasi Penilaian Kinerja Perawat Paramedis Rumah Sakit Akademi Kepolisian (Akpol

Penelitian ini bertujuan untuk mengetahui tingkat kepuasan perawat paramedis terhadap penilaian kinerja di Rumah Sakit Akademi Kepolisian. Penilaian Kinerja adalah suatu proses mengevaluasi kinerja karyawan dalam standar yang berlaku berkaitan dengan kontribusi karyawan dalam waktu tertentu dan bagaimana karyawan tersebut melaksanakan pekerjaan yang diberikan. Rumah Sakit Akademi Kepolisian memiliki berbagai macam bagian salah satunya adalah perawat paramedis. Pada bagian perawat paramedis terdapat permasalahan yang terkait dengan penilaian kinerja yakni ketidakpuasan terhadap penilaian kinerja yang lama. Ketidakpuasan dikarenakan penilaian yang lama belum ideal dengan bukti penilaian cenderung subyektif, belum dilakukan secara berkala, penilai belum jelas, dan tidak ada tindak lanjut setelah penilaian. Dari permasalahan tersebut maka dirancanglah penilaian kinerja dengan menggunakan model BARS. Metode penelitian yang digunakan adalah metode kualitatif yang menghasilkan data deskriptif berupa kata-kata dari teks wawancara, catatan tulisan tangan, hasil pengamatan, atau dokumen resmi lainnya seperti kuesioner. Metode pengumpulan data yang digunakan adalah wawancara dan kuesioner. Hasil menunjukkan bahwa penilaian kinerja yang baru mampu memberikan kepuasan. Kepuasan karena penilaian yang baru sudah obyektif, dilakukan secara berkala, penilai multirater, dan ada tindak lanjut setelah penilaian. Perbandingan antara penilaian kinerja yang lama dan yang baru meliputi aspek kejelasan, motivasi, keadilan, umpan Balik, dan tindak lanjut

Analysis of Beam Deflection Measurements in the Presence of Linear Absorption

We develop a series of analytical approximations allowing for rapid extraction of the nonlinear parameters from beam deflection measurements. We then apply these approximations to the analysis of cadmium silicon phosphide and compare the results against previously published parameter extraction methods and find good agreement for typical experimental conditions

Optimizing Switching of Non-linear Properties with Hyperbolic Metamaterials

Hyperbolic metamaterials have been demonstrated to have special potential in their linear response, but the extent of their non-linear response has not been extensively modeled or measured. In this work, novel non-linear behavior of an ITO/SiO2 layered hyperbolic metamaterial is modeled and experimentally confirmed, specifically a change in the sign of the non-linear absorption with intensity. This behavior is tunable and can be achieved with a simple one-dimensional layered design. Fabrication was performed with physical vapor deposition, and measurements were conducted using the Z-scan technique. Potential applications include tunable optical switches, optical limiters, and tunable components of laser sources

Dual-arm Z-scan Technique to Extract Dilute Solute Nonlinearities from Solution Measurements

We present a technique in which small solute nonlinearities may be extracted from large solvent signals by performing simultaneous Z-scans on two samples (solvent and solution). By using a dual-arm Z-scan apparatus with identical arms, fitting error in determining the solute nonlinearity is reduced because the irradiance fluctuations are correlated for both the solvent and solution measurements. To verify the sensitivity of this technique, the dispersion of nonlinear refraction of a squaraine molecule is measured. Utilizing this technique allows for the effects of the solvent n2 to be effectively eliminated, thus overcoming a longstanding problem in nonlinear optical characterization of organic dyes

Nonlinearities and Carrier Dynamics in Refractory Plasmonic TiN Thin Films

Titanium nitride is widely used in plasmonic applications, due to its robustness and optical properties which resemble those of gold. Despite this interest, the nonlinear properties have only recently begun to be investigated. In this work, beam deflection and non-degenerate femtosecond pump-probe spectroscopy (800 nm pump and 650 nm probe) were used to measure the real and imaginary transient nonlinear response of 30-nm-thick TiN films on sapphire and fused silica in the metallic region governed by Fermi-smearing nonlinearities. In contrast to other metals, it is found that TiN exhibits non-instantaneous positive refraction and reverse saturable absorption whose relaxation is dominated by slow thermal diffusion into the substrate lasting several hundred picoseconds. Ultrafast contributions arising from hot-electron excitations are found to be a small part of the overall response, only appearing significant in the TiN on fused silica at irradiance levels above 100 GW-cm-2. The modeling and origin of this response is discussed, and TiN is found to be adept at achieving ultrafast (below 1 ps) lattice heating which, combined with the robustness and low-cost of the material may prove useful in various thermo-optical applications such as local heating, heat-assisted processes, and nanoscale heat transfer

Temporal, Spectral, and Polarization Dependence of the Nonlinear Optical Response of Carbon Disulfide

Carbon disulfide is the most popular material for applications of nonlinear optical (NLO) liquids, and is frequently used as a reference standard for NLO measurements. Although it has been the subject of many investigations, determination of the third-order optical nonlinearity of CS2 has been incomplete. This is in part because of several strong mechanisms for nonlinear refraction (NLR), leading to a complex pulse width dependence. We expand upon the recently developed beam deflection technique, which we apply, along with degenerate four-wave mixing and Z-scan, to quantitatively characterize (in detail) the NLO response of CS2, over a broad temporal range, spanning 6 orders of magnitude (∼32 fs to 17 ns). The third-order response function, consisting of both nearly instantaneous bound-electronic and noninstantaneous nuclear contributions, along with the polarization and wavelength dependence from 390 to 1550 nm, is extracted from these measurements. This paper provides a self-consistent, quantitative picture of the third-order NLO response of liquid CS2, establishing it as an accurate reference material over this broad temporal and spectral range. These results allow prediction of the outcome of any NLR experiment on CS2

Quasi-three-level Model Applied to Measured Spectra of Nonlinear Absorption and Refraction in Organic Molecules

Materials with a large nonlinear refractive index (2) and relatively small linear and nonlinear absorption losses, namely, two-photon absorption (2PA, of coefficient 2), have long been sought after for applications such as all-optical switching (AOS). Here we experimentally determine the linear and 2PA properties of several organic molecules, which we approximate as centrosymmetric, and use a simplified essential-state model (quasi-three-level model) to predict the dispersion of 2. We then compare these predictions with experimental measurements of 2 and find good agreement. Here “quasi”-three-level means using a single one-photon allowed intermediate state and multiple (here two) two-photon allowed states. This also allows predictions of the figure-of-merit (FOM), defined as the ratio of nonlinear refractive phase shift to the 2PA fractional loss, that determines the viability for such molecules to be used in device applications. The model predicts that the optimized wavelength range for a large FOM lies near the short wavelength linear absorption edge for cyanine-like dyes where the magnitude of 2 is quite large. However, 2PA bands lying close to the linear absorption edge in certain classes of molecules can greatly reduce this FOM. We identify two molecules having a large FOM for AOS. We note that the FOM is often defined as the ratio of real to imaginary parts of the third-order susceptibility ((3)) with multiple processes leading to both components. As explained later in this paper, such definitions require care to only include the 2PA contribution to the imaginary part of (3) in regions of transparency.Abstract © 2016 Optical Society of Americ

Peningkatan Performa Pengelompokan Siswa Berdasarkan Aktivitas Belajar pada Media Pembelajaran Digital Menggunakan Metode Adaptive Moving Self-Organizing Maps

Digitalisasi proses pembelajaran memungkinkan untuk dihasilkannya rekaman terhadap setiap aktivitas siswa selama belajar. Rekaman yang dihasilkan tersebut dapat digunakan untuk mengelompokkan siswa berdasarkan pola dari proses belajar yang dilakukan. Hasil pengelompokkan yang peroleh dapat digunakan untuk melakukan penyesuaian komponen pembelajaran ataupun metode pembelajaran bagi siswa. Salah satu metode pengelompokan yang sering digunakan adalah Self-Organizing Maps (SOM), SOM merupakan metode jaringan syaraf tiruan dengan tujuan untuk mempertahankan topologi data ketika data input multidimensi diubah menjadi data output dengan dimensi yang lebih rendah. Neuron SOM pada dimensi input diperbaharui sepanjang proses pelatihan, sedangkan neuron pada dimensi output tidak mendapatkan pembaruan sama sekali, hal ini menyebabkan struktur neuron yang digunakan pada tahapan inisialisasi akan tetap sama hingga akhir proses pengelompokan. Pada penelitian ini menggunakan metode Adaptive Moving Self-Organizing Maps (AMSOM) yang menggunakan struktur neuron lebih fleksibel, dengan dimungkinkannya terjadi perpindahan, penambahan dan penghapusan dari neuron menggunakan data 12 assignments dari media pembelajaran MONSAKUN. Hasil penelitian menunjukkan terdapat perbedaan yang signifikan secara statistik antara nilai quantization error dan nilai topographic error dari algoritme AMSOM dengan algoritme SOM. Metode AMSOM menghasilkan rata-rata nilai quantization error 27 kali lebih kecil dan rata-rata nilai topographic error 54 kali lebih kecil dibandingkan dengan metode SOM.AbstractThe digitization of the learning process makes it possible to produce recordings of each student's activity during learning. The resulting record can be used to group students based on the pattern of the learning process. The grouping results can be used to make adjustments to the learning components or learning methods for students. One of the most frequently used clustering methods is Self-Organizing Maps (SOM), SOM is a neural network method to maintain data topology when multidimensional input data is converted into output data with lower dimensions. The SOM neurons in the input dimension are updated throughout the training process, while the neurons in the output dimension do not get updated at all, this causes the neuron structure used in the initialization stage to remain the same until the end of the grouping process. In this study, the Adaptive Moving Self-Organizing Maps (AMSOM) method uses a more flexible neuron structure, allowing for the transfer, addition and deletion of neurons using 12 assignments of data from MONSAKUN learning media. The results showed that there was a statistically significant difference between the quantization error and the topographic error of the AMSOM algorithm and the SOM algorithm. The AMSOM method produces an average quantization error 27 times smaller and an average topographic error 54 times smaller than the SOM method