Faktor-faktor yang Mempengaruhi Kualitas Penyajian Informasi Akuntansi

The quality of information presentation accounting holds important role in financial institition such as bank to be balanced with the role of human resources are inside them. Research purpose this is to see if education, training, and job experience effect of the quality of information presentation for PT. Bank Rakyat Indonesia Tbk in the town. Benefits from this research is improving human resources seen from education variable, training, and job experience in conveying quality information presentation of accounting for companies to be more significant and in recruting employee can more significant and more selected.Population research used 16 office units and 1 BRI Branch Office in town Magelang. How to use the media data collection questionnaire to collect primary data. The respondents of this study is the teller of the accounting staff available at the Branch Office and the Office of BRI Units with a population taking as many as 34 samples of data that can be processed. The analysis method used is the method of multiple regression analysis (Multiple Regression Analysis), using Spearman-Rank test validity and reliability of test-Alpha Croanbach processed using SPSS 16.The results of the analysis showed that education, training, and work experience have positive simultaneously or partially on the quality of the presentation of accounting information

Socio-Economic and Environmental Risk Factors of Tuberculosis in Wonosobo, Central Java, Indonesia

BACKGROUND: Tuberculosis incidence has been increasingly high in Wonosobo, Central Java, over the past years. The occurrence of tuberculo-sis can not be separated from the geographic, demographic, and socio-economic conditions. Poor environment is a suitable for bacteria proliferation and transmission. This study aimed to examine socio-economic and environmental risk factors of tuberculosis. SUBJECT AND METHODS: This was a case control study conducted in Wonosobo, Central Java. A sample of 70 tuberculosis cases and 70 controls was collected for this study. The dependent variable was tubercu-losis status. The independent variables included history of contact, house ventilation, humidity, house temperature, house density, kitchen smoke, and family income. The data was analyzed with a multiple logistic regression. RESULTS: Of the 140 study subjects, 33 (47%) had primary education, and 21 (30%) were farmers. People who had contact history with tubercu-losis case had 10 times as many risk of contracting tuberculosis than those did not have contact history (OR=10.00; p<0.001). People who lived in a house with poor ventilation had 2.2 times as many risk of contracting tuberculosis than those lived in a house with good ventilation (OR=2.20; p<0.018). High humidity increased the risk of tuberculosis 4 times as many as low humidity (OR=4.00; p=0.001). Living in house with higher temperature increased the risk of tuberculosis 3.8 times as many as lower temperature (OR=3.80; p=0.009). Living in a crowded house increase the risk of tuberculosis 5 times as many as living in a scant house (OR=5.00; p<0.001). Kitchen smoke increased the risk of tuberculosis 2.5 times as many as without smoke (OR=2.50; p=0.007). Low family income increased the risk of tuberculosis 3 times as many as high family income (OR=3.00; p=0.002). CONCLUSION: History of contact, poor house ventilation, high humidity, hot house temperature, crowded house, kitchen smoke, and low family income, are risk factors for tuberculosis in Wonosobo, Central Java. Keywords: tuberculosis, environmental factor, socio-economic facto

Estimasi Parameter Regresi Terpotong Kiri Dengan Metode Maksimum Likelihood

Left truncated regression model is a regression model which the parameters prevailed for the dependent variable values y > a, with a is a left truncation point that is choosen according to the experiment goals, and a is also the observation object itself at once. Thus, truncated regression model is more correct if it is used for the experiment that oriented on a specific characteristic of the observation object, that is dependent variable. The distribution that is used for this regression model is normal left truncated distribution. Estimation of regression parameters used Maksimum Likelihood method with Newton\u27s iteratif method

Bioactivity of Antibacterial Compounds Produced by Endophytic Actinomycetes From Neesia Altissima

Identification of alternate bioactive compounds isolated from microbial endophytes from plants may lead to better solution against antibiotic resistance. Main objective of this research is to determine the bioactivity of antibacterial compounds produced by endophytic actinomycetes, which was isolated from stem bark of Neesia altissima Bl. at Halimun Salak Mount. Detection of bioactive compounds was assayed using Thin Layer Chromatography (TLC) by employing bioautography. Bioactivity was assayed using crude extract against five microorganisms using agar diffusion methods. Tetracycline was used as a positive control. The result of antibacterial activity from endophytic actinomycetes isolate revealed that the bioactive compounds were effective in inhibiting the growth of bacteria Bacillus cereus (1.25 mm), Salmonella typhimurium (5.75 mm), and Shigella flexneri (4.37 mm). Bioactivity of ethyl acetate extract from bioactive compounds of endophytic actinomycetes has an antibacterial activity against bacteria Bacillus cereus (13.00 mm) and Staphylococcus aureus (15.90 mm), at a concentration of 250,000 ppm. Each of TLC fraction was able to inhibit growth of B. cereus at a minimum concentration of 10,000 ppm. In conclusion, the bioactive compounds produced by endophytic actinomycetes can have inhibitory effect towards B. cereus. The category of that compounds are narrow spectrum. The bioactive compound isolated from endophytic actinomycetes may have other implications such as anticancer, antifungal, and antioxidant

Financial Performance Analysis with Economic Value Added Method of PT. Mustika Ratu Tbk

PT Mustika Ratu Tbk. is a modern cosmetics and herbal medicine company listed on the Indonesia Stock Exchange. The problems that exist in PT Mustika Ratu Tbk. is on the company\u27s Economic Value Added seen from the value of Invested Capital, NOPAT, WACC, and Capital Charges companies that fluctuate during the period 2012-2016. The purpose of this research is to know the financial performance of PT Mustika Ratu Tbk. in terms of Economic Value Added period 2012-2016. The method of analysis used in this research is descriptive method. The data used in this research is secondary data. The object of this study is the financial statements of PT. Mustika Ratu Tbk consisting of Balance Sheet and Income Statement in 2012 until 2016. The data in this research is obtained through literature study and corporate documentation. The results showed that the Economic Value Added (EVA) in 2012 amounted to 1,142,908,461 can be assessed Positive because it is above the value 0 on a predetermined benchmark, which means there has been an economic value-added process for the company. In 2013 Economic Value Added (EVA) of-944,887,103 can be rated Negative because it is below the value 0 on the benchmark that has been set, meaning there is no process of economic value-added for the company. In 2014 Economic Value Added (EVA) of -11.210.007.738 can be rated Negative because it is below the value 0 on the benchmark that has been set, meaning there is no process of economic value-added for the company. In 2015 Economic Value Added (EVA) of -10.595.194.484 can be rated Negative because it is below the value 0 on the benchmarks that have been set, meaning there is no process of economic value-added for the company. In 2016 Economic Value Added (EVA) of -17.181.300.521 can be rated Negative because it is below the value 0 on the benchmark that has been set, meaning there is no process of economic value-added for the company. Keywords: Financial Performance, Economic Value Added.[Font bold dan hanya satu alinea

Respon Morfo-Fisiologi Genotipe Kedelai terhadap Naungan Jagung dan Ubikayu

Study on soybeans morpho-physiological responses in artificial or natural shade are beneficial to determine the effects of shade on morpho-physiology and yield of soybean. This research was aimed to study the morpho-physiological responses of soybean varieties under shading of maize and cassava compared to arficial shading. The research was conducted in Kendalpayak Research Station, ILETRI, from February to May 2016 used split plot design with three replications. The main plot was three shade sources: N1:black paranet 50%, N2: maize shade, and N3: cassava shade, while the sub plot was five soybean varieties: Dena 1, Dena 2, Argopuro, Panderman, and Grobogan. Soybean varieties showed morpho-physiology differences depending on the shade source. Soybean grown under shading of cassava had plant height, leaf area ratio, and leaf area lower than under shading of paranet and maize. Cassava shade also caused soybean had higher growth rate, net assimilation rate, and yield than those under paranet and maize shade. Shade-tolerant varieties (Dena 1 and Dena 2) had high yield on all kind of shade. Less tolerant varieties (Panderman and Grobogan) had higher yield under cassava shade and lower yield under paranet and maize shade. Maize crop had similar shade effects with 50% paranet shade

Kajian Ketersediaan Airtanah terhadap Kebutuhan Air Domestik dan Non Domestik di Kecamatan Bogor Timur

Berbagai bentuk aktivitas manusia tidak lepas dari kebutuhannya akan air baik kebutuhan untuk domestik maupun non domestik.Penelitian ini bertujuan untuk mengetahui jumlah ketersediaan airtanah yang terkandung dan menganalisis hubungan antara kebutuhan air penduduk dengan ketersediaan airtanah di Kecamatan Bogor Timur. Metode perhitungan ketersediaan airtanah menggunakan rumus imbuhan akuifer sedangkan metode yang digunakan untuk mengetahui kebutuhan air dibagi menjadi dua yaitu metode wawancara dengan systematic random sampling untuk mengetahui kebutuhan air domestik dan occupancy rate untuk mengetahui kebutuhan air non domestik. Analisis hasil pengolahan data dilakukan secara komparatif. Hasil penelitian menunjukkan bahwa ketersediaan airtanah yang ada di Kecamatan Bogor Timur sebesar 13.193.098 m3/tahun sedangkan kebutuhan airnya yang meliputi kebutuhan air untuk domestik dan non domestik sebesar 8.457.290 m3/tahun namun jika dilihat dari setiap kelurahan yang ada di daerah penelitian,Kelurahan Baranangsiang memiliki defisit airtanah hingga -2.281.691 m3