Corporate Governance, Accounting Information Quality, and Cost of Equity Capital an Indonesia\u27 Evidence

The purpose of this paper is to discuss empirical research examining the impact of corporate governance practice (CG) and accounting information quality (AIQ) on the cost of equity capital (COEC) in the context of agency problem and information asymmetry. This research uses a sample of 414 firms in the period between 2010 and 2013. The total observations consist of 1.656 firm-years. COEC, as a dependent variable is measured by price-earnings-growth (PEG) model. AIQ, as an independent variable is measured by absolute discretionary accrual as an inverse measure of accounting quality. CG is proxy by managerial ownership (MAN), measured by the percentage of management\u27s equity shares, and institutional ownership (INS) which is measured by the percentage of an institution\u27s owned equity shares. The data used in this study is obtained from Indonesian Capital Market Directory, Indonesian Stock Exchange database, and from company annual reports. This research finds evidence of a negative association of AIQ and COEC. Since AIQ uses an inverse measure of accounting quality, this means that accounting quality increases COEC. Thus this result does not support the hypothesis. With respect to CG, both MAN and INS negatively affect COEC. This means that CG decreases COEC and support the hypothesis

Aplikasi Augmented Reality Sebagai Media Pembelajaran Tata Surya

Seiring dengan perkembangan teknologi saat ini, komputer memilikibanyak manfaat bagi manusia di berbagai bidang yaitu dalam bidanginformasi, edukasi, bisnis dan komunikasi. Penelitian ini bertujuanuntuk membuat aplikasi media pembelajaran tentang tata surya. Saatini pembelajaran tata surya hanya bisa dipelajari dari buku, video,internet ataupun datang langsung ke tempat yang mempelajari tentangtata surya seperti Planetarium. Penelitian ini memanfaatkan teknologiAugmented Reality (AR). AR sebagai penggabungan benda-bendanyata dan maya di lingkungan nyata, berjalan secara interaktif dalamwaktu nyata dan terdapat integrasi antarbenda dalam tiga dimensi(3D). Penggabungan benda nyata dan maya dimungkinkan denganteknologi tampilan yang sesuai. Untuk pembuatan objek 3D digunakansoftware 3DSMax sedangkan untuk membuat aplikasi digunakansoftware ARSound. Aplikasi pembelajaran tata surya ini dibuat dalammelalui tahap pembuatan objek 3D, perancangan aplikasi, danperancangan marker

Penurunan Kadar BOD dan COD Limbah Cair Dengan Sistem Coarse Screen, Sedimentasi, Biofilter Anaerob-Aerob

Waste from abattoir activities has high organic matter content. One wastewater alternative that suitable for abattoirs is used to utilize a combination of the anaerobic biofilter and aerobic biofilter. Which including a coarse screen, sedimentation, anaerobic biofilter, and aerobic biofilter. It made the treatment system can reduce levels of BOD snd COD waste batters. This study aims to determine the difference between the residence time variations of aerobic biofilter in reducing the BOD and COD levels of wastewater from abattoirs. The research is experimental. Using one group pretest-posttest design. Data analysis used the analysis of variance = 0,05.The analysis result of BOD and COD content wast decreased after treatment at each residence time, with 6 hours of residence time in an aerobics biofilter was reduced 70 percent BOD levels and 66,2 percent COD. 24 hours residence time had the ability to reduced 80 percent BOD content and 7 percent of COD content.Based on a one way analysis of variance results that there is a significant difference from all residence time because of Pvelue (0,0

Promotion Media Design for Clover Interior Company in Surabaya

The emergence of many companies engaged in interior design due to the rapid growth of the property business where business developers or property owners want the concept of space is exclusive and unique. It becomes a tremendous opportunity for an interior design company to increase its revenue and marketshare. One of the companies in this field one of which is the company Clover interior design and construction. In conducting its business in the field of interior design company Clover had only relied on word of mouth promotion through so that the results are not quite optimal. To increase the number of customers and revenue in order to compete with other companies, the company needs to have a media campaign as a support in conducting promotional activities, so it was designed concept of a media campaign that fit the profile and information to be provided by the company to potential customers and loyal consumers use The company\u27s services

Evaluasi Penggunaan Rig 550 HP untuk Program Hidrolika pada Sumur X Lapangan Y

Pada operasi pemboran sumur X pada lapangan Y, mempunyai kebutuhan tenaga yang belumtentu sama pada pemboran sumur lain. Karakteristik pada setiap sumur pun berbeda, sebab itumasalah yang dihadapi pun berbeda pada masing sumur. Kemampuan suatu menara bor harusdisesuaikan dengan program apa saja yang harus dipersiapkan dan dilakukan selama prosespemboran berlangsung. Kesesuaian kapasitas suatu menara bor diperlukan untuk menunjangkeberhasilan suatu proses pemboran. Yang akan dibahas dalam tugas akhir ini adalah kapasitastenaga menara bor yang dibutuhkan untuk mengangkat beban maksimum rangkaian pemboran,tenaga yang dibutuhkan dalam sistem sirkulasi yang ada dan berapa besar tenaga yangdibutuhkan pada rotary table dalam menjalani proses pemboran ini. Dalam evaluasi yang akandilakukan adalah mengetahui dari berat rangkaian pipa pemboran yang digunakan didalam lumpurdan membandingkannya dengan keadaan diudara bebas. Effisiensi pada alat juga perludiperhatikan karena mempengaruhi tenaga yang bekerja sebenarnya pada suatu alat. Hal inilahyang menjadi suatu dasar untuk menentukan pemilihan menara bor dengan tenaga yangdibutuhkan agar pemboran berjalan dengan aman, dan sukses. Ini dilakukan denganmenggunakan beberapa metode perhitungan. Pemilihan rig harus sesuai dengan perencanaannya,selain sebagai faktor keamanan kerja, penggunaan rig secara tepat dapat menekan pengeluaranbiaya dalam kegiatan pemboran ketika dilakukan

Sistem Peringatan Dini Tanah Longsor Berbasis Atmega8535

Indonesia merupakan Negara yang banyak lembah, bukit dan gunung berapi. Sehingga setiap tahun, Indonesia banyak terjadi bencana alam tanah longsor. Tanah longsor adalah perpindahan material pembentuk lereng berupa batuan, bahan rombakan, tanah, atau material campuran tersebut, bergerak ke bawah atau keluar lereng. Penelitian ini mencoba membangun suatu system peringatan dini tanah longsor dengan menggunakan mikrokontroler ATMEGA8535. Pada saat tanah bergeser lebih 4 cm dan curah hujan perhari mencapai 100 mm/hari, maka sistem ini akan membunyikan sirine bahaya dan akan menghubungi perangkat desa agar mengevakuasi warganya. Hasil penelitian menunjukkan bahwa untuk suatu sistem peringatan dini tanah longsor berbasis mikrokontroler ATMEGA8535 bekerja dengan bai

The Development of Ritmic Gymnastic Model to Improve Basic Movement and Interest in Rytmic Gymnastic

Physical education learning in elementary schools aimed to improve the students\u27 growth, skills and agility, increase knowledge and intelligence, and instill positive attitudes in students. This research aimed at producing models of good rhythmic gymnastics and effective for improving basic movements and interest in rhythmic gymnastics. This research applied research and development method (RnD). The steps were: (1) a preliminary study, (2) planning, (3) the design of earlier drafts, (4) validation earlier drafts and revisions, (5) testing small scale, (6) and large-scale testing, and (7) the final product, and (8) the effectiveness of the test. Small-scale and large-scale trials were applied in different school. Instruments were: (1) interview, (2) experts questionnaires, (3) questionnaire for teachers and students, and (4) a rubric effectiveness test assessment. The data was analyzed by using qualitative descriptive. The results were rhythmic gymnastics models for elementary school upscale students packaged in form of a DVD and a guidebook were considered good and effective, therefore the learning model developed fit for USAge

The Use of Earthworms and Household Organic Waste Composting Length of TIME

Composting with earthworms is composting process by involving earthmacroorganism. Cooperation between earthworms and microorganisms may impact on decomposition process done by the microorganisms as assisted by the existence of earthworms. Because any materials to be decomposed by microorganisms had been decomposed by earthworms earlier, microorganisms would work more effectively and quickly. This study aimed to determine effects of using earthworms toward household organic waste composting length of time by using experimental design of study. The object of study was all organic waste taken randomly from one household. Variable of study was composting length of time measured after addition of earthworms and composting process completed. Tools used in this study were measuring tape, calendar, hygrometer and smelling sensory (organoleptic). Statistical analysis used differ test. Results of study showed data was normally distributed, equality of variance and no difference found between composting length of time with or without using earthworms. In conclusion, there is no relation found between the use of earthworms and the household organic waste length of time