Analisis Faktor-faktor yang Mempengaruhi Manajemen Laba (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2013-2015)

This study aims to analyze the factors that affect earnings management which is measured by discretionary accruals. These factors include dividend payment, leverage, audit independence, and free cash flow. The control variables that used in this research are profitability and size of firm. The population of this study are manufacturing companies listed on the Indonesia StockExchange (BEI) in 2013-2015. Total sample of this research for three years are 111 companies that selected through purposive sampling method. Research data were analyzed using multiple regression analysis. The results showed that two independent variables namely leverage and free cash flow have a significant negative effect on earnings management. While dividend payment and audit independence have no significant effect on earnings management. Then for both control variables have a significant effect. Profitability has a positive effect while the size of firm has a negative effect on earnings management

Penerapan Konseling Rasional Emotif dengan Formula ABC untuk Meningkatkan Percaya Diri Siswa Kelas VIII 2 SMP Laboratorium Undiksha 2013/2014

Penelitian ini merupakan penelitian tindakan bimbingan konseling dengan prosedur penelitian dilakukan dalam dua siklus, dan setiap siklus terdiri dari tahap identifikasi, diagnosa, prognosa, konseling/treatment, evaluasi/follow up, dan refleksi bertujuan untuk mengetahui peningkatan percaya diri siswa melalui penerapan konseling rasional emotif dengan formula abc. Subjek dalam penelitian ini adalah 4 orang siswa kelas VIII 2 SMP Lab Undiksha..Treatment diberikan sebanyak 3 kali pada siklus I dan 2 kali pada siklus II. Pencapaian percaya diri siswa pada siklus I terhadap 4 orang, yaitu sebesar 20,83% meningkat menjadi 37,5%. Rata-rata peningkatannya adalah 26,94%. Dari hasil tersebut, 2 orang siswa belum memenuhi kriteria ketuntasan sehingga perlu untuk melanjutkan treatment ke siklus II. Pada siklus II pencapaian percaya diri siswa yaitu 16,00% menjadi 21,92% terhadap 2 orang siswa. Keempat orang siswa yang dijadikan subjek penelitian sudah mencapai ketuntasan yang ditentukan karena skor telah melebihi 65%. Berdasarkan hasil yang dicapai tersebut, dapat disimpulkan bahwa hipotesis konseling rasional emotif dengan formula ABC mampu meningkatkan percaya diri siswa yang menunjukkan percaya diri rendah. Kata Kunci : Konseling Rasional Emotif dengan Formula ABC, Percaya Diri This study is an action research study counseling with procedures performed in two cycles, and each cycle consists of the identification, diagnosis, prognosis, counseling / treatment, evaluation / follow-up, and reflection aims to determine the increase in student confidence through the application of rational emotive counseling abc formula. Subjects in this study were 4 2 eighth grade students of SMP Lab Undiksha Treatment given 3 times in the first cycle and 2 times in the second cycle. Achievement confidence of students in the first cycle to 4 people, amounting to 20.83% increased to 37.5%. Average increase was 26.94%. From these results, 2 the student has not met the completeness criteria so it is necessary to proceed to a second cycle of treatment. In the second cycle confident student achievement is 16.00% to 21.92% against 2 students. The four students were used as research subjects has reached mastery scores were defined as exceeding 65%. Based on the results achieved, it can be concluded that the hypothesis of rational emotive counseling with ABC formula able to increase the confidence of students who show low confidence. keyword : Rational Emotive counseling with ABC Formula, Self-Confidenc

Perilaku Harga Dan Keterpaduan Pasar Cabai Merah Keriting (Capsicum Annuum) Di Provinsi Bengkulu

This research aims to measure of price behavior, market integration and market leader of the red Chili in Bengkulu Province. Monthly series of 2006 to 2011 were used as sample data in this analyzing research. The data were from secondary of the monthly average price of red Chili. They were obtained from the Central Bureau of Statistics and the Department of Agriculture in Bengkulu Province. The variables which were research included red Chili price in the market producer Curup and market consumer Panorama, Minggu, Purwodadi and Ampera. The price behavior applied descriptive statistical analysis, to see the fluctuation of price applied the coefficient of variation formula. The analysis of market integration and marked leader applied the method of co-integration and Granger causality test (Engle and Granger model (1987)). The results of the price behavior showed price of red Chili commodity is relative fluctuation. The value of the coefficient of variation (CV) in the consumers area (CV = 42,35%) is smaller than in the producer area (CV = 64,41%). The price of red Chili in producer area more fluctuation than the prices in the consumers area. The result of market integration showed a strong level of market integration between market producer Curup and consumer Panorama, Minggu, Purwodadi and Ampera. Besides it, the strong level of integration also between the inter-market consumer Panorama, Minggu, Ampera and Purwodadi. Market leader for commodity red Chili in Bengkulu Province is market consumer Panorama

Penerapan Konseling Behavioral Teknik Modeling melalui Konseling Kelompok untuk Meningkatkan Motivasi Belajar Siswa Kelas VIII 6 SMPN 2 Singaraja Tahun Pelajaran 2013/2014

Penelitian ini adalah penelitian tindakan bimbingan konseling dengan tujuan untuk mengetahui peningkatan motivasi belajar siswa setelah diberikan konseling behavioral teknik modeling. Subjek pelaksanaan penelitian konseling behavioral teknik modeling ini adalah siswa kelas VIII 6 SMPN 2 Singaraja Semester Genap Tahun Pelajaran 2013/2014 yang memiliki motivasi belajar rendah. Siswa yang diberikan konseling behavioral teknik modeling sebanyak 8 orang siswa. Metode pengumpulan data yang digunakan adalah kuesioner. Data yang diperoleh dari responden diolah dengan analisis deskriptif. Selanjutnya untuk mengetahui perkembangan siswa dipantau dengan pedoman pengamatan/observasi. Penelitian ini dilakukan dalam dua siklus, setiap siklus terdiri dari tahap identifikasi, diagnosa, prognosa, konseling/treatment, evaluasi/follow up, dan refleksi. Hasil analisis menunjukkan adanya peningkatan motivasi belajar siswa sebelum tindakan dan sesudah tindakan. Hal ini dilihat dari hasil peningkatan sebelum tindakan dari 70.58% menjadi 85.17%. dan diperoleh peningkatan dari 70.58% menjadi 85.17% pada siklus II . Dari hasil penelitian menunjukkan bahwa konseling behavioral teknik modeling dapat meningkatkan motivasi belajar siswa. Jadi dapat disimpulkan bahwa semakin baik pemberian konseling behavioral teknik modeling melalui konseling kelompok digunakan dalam menangani siswa yang memiliki motivasi belajar rendah semakin baik hasil yang didapatkan. Kata Kunci : konseling behavioral, teknik modeling, motivasi belajar This action research in counseling aimed at identifying the improvement of students\u27 motivation after given counseling behavioral modeling technique. Subject of the implementation of counseling behavioral modeling technique were VIII 6 class of SMPN 2 Singaraja in the even semester in academic year 2013/2014 who had low learning motivation. There were eight students who were given counseling behavioral modeling technique. The data collection method used was questionnaire. Data obtained from the respondents were analyzed by descriptive analysis. Furthermore, students\u27 progresses were monitored by observation guidelines/observation. This research was conducted in two cycles, each cycle consisted of the identification, diagnosis, counseling/ treatment, evaluation/ follow-up, and reflection. The results of the analysis showed improvement of the students\u27 motivation before and after the action. It can be seen from the result before the action that were 70.58% became 85.17% and there were improvement from 70.58% became 85.17% in cycle II. The results of the study showed that behavioral counseling modeling technique can enhance students\u27 motivation. So, it can be concluded that, the better behavioral counseling through counseling group modeling technique are used in dealing with students who have low motivation, the better results obtained. keyword : behavioral conceling, modelling technical, learning motivation

Skrining Fitokimia Ekstrak Etil Asetat Kulit Buah Manggis (Garcinia Mangostana L.)

Kulit buah manggis (Garcinia mangostana L.) telah diketahui mengandung banyak senyawa yang memiliki aktivitas farmakologi. Etil asetat merupakan pelarut yang bersifat semi polar sehingga dapat menarik senyawa yang bersifat polar maupun nonpolar, memiliki toksisitas rendah, dan mudah diuapkan sehingga dapat digunakan untuk ekstraksi kulit buah manggis. Skrining fitokimia dilakukan untuk mengetahui golongan senyawa yang terdapat dalam ekstrak etil asetat kulit buah manggis. Penelitian diawali dengan ekstraksi menggunakan metode maserasi selama 5 hari dan dilanjutkan remaserasi selama 2 hari. Ekstrak yang didapat kemudian dilakukan skrining fitokimia. Hasil skrining fitokimia menunjukkan bahwa ekstrak etil asetat kulit buah manggis mengandung senyawa golongan alkaloid, flavonoid, saponin, tanin, polifenol, dan triterpenoid

Pengaruh Budaya Kerja, Disiplin Kerja Dan K3 Terhadap Kinerja Karyawan Tetap Bagian Produksi Unit Spinning 2 Pada PT Apac Inti Corpora

Human resource management is one of the factors that determine the success or failure of the company. In order to determine the role and contribution of human resources in achieving success, of course necessary performance measurement. Employee performance is influenced by several factors, including the culture of work, work discipline and occupational health and safety (K3). Including employee performance degradation caused by the work culture that has not been fully implemented, the lack of discipline of employees and service to lack of K3. PT Apac Inti Corpora is a company engaged in the field of textile products such as yarn, gray fabric and denim fabric.This research aims to know and explain the influence of positive work culture, discipline of work and employee performance against K3 remains part of the production unit spinning 2 PT Apac Inti Corpora. This research is explanatory research type approach uses against 79 respondents with Incidental technique. Data collection techniques in the research using interview techniques, questionnaire and the study of librarianship. The data obtained were analyzed quantitatively using a cross-tabular analysis tools, test validity, reliability test, a simple linear regression, multiple linear regression and hypothesis testing by t-test and F-test as well as using the help application programs SPSS 20.0 for Windows.Results of the statistical analysis shows the work culture, work discipline and K3 has a positive influence on performance of employees. Seen from the calculation of the coefficients of the regression test, where the influential work of cultural 0,098, discipline working effect of 0.125, K3 and influential of 0,496. From these results it is known that the greatest influence affecting performance variable (Y) is K3 variables (X3).Advice that can be given in this research to enhance implementation of the cultural work by conducting briefings on a regular basis so that culture can be lived and practiced. Companies need to improve discipline by giving sanction expressly and reprimand for employees, whereas for the implementation of K3 enterprises need to increase socialization and simulation of safety. As well as the need for continued research by companies or parties outside the company about other free variables that can provide an additional contribution to improving the performance of employees

Kajian Struktur Komunitas Fitoplankton Di Perairan Pantai Desa Tapak Kecamatan Tugu Kota Semarang

Fitoplankton merupakan biota tumbuhan yang bersifat autotrophic dan merupakan produsen primer di perairan. Perairan Pantai Desa Tapak dikelilingi oleh Perumahan penduduk, kawasan industri, dan aktivitas nelayan yang akan menyumbang pencemaran organik maupun pencemaran anorganik. Perairan ini mengalami peningkatan ketinggian permukaan sebagai akibat pasang tinggi rob, yang mengakibatkan penggenangan daerah pertambakan dan sebagian dari estuaria. Penggenangan tersebut berakibat kepada peningkatan percampuran unsur hara yang diduga akan mempengaruhi keberadaan dan struktur komunitas fitoplankton pada daerah tersebut. Penelitian ini bertujuan untuk mengetahui struktur komunitas fitoplankton yang meliputi kelimpahan, keanekaragaman, keseragaman, dan dominasi fitoplankton di Perairan Pantai Desa Tapak, Kecamatan Tugu, Semarang. Penelitian ini dilaksanakan pada Oktober - November 2013. Metode yang digunakan dalam penelitian ini adalah deskriptif eksploratif, pengumpulan data dengan Sample Survey Method. Sampel fitoplankton diambil secara horizontal dengan planktonnet 37 µm. Sejumlah 3 stasiun pengambilan sampel telah ditetapkan dengan metode pertimbangan (purposive sampling method). Hasil penelitian menunjukkan bahwa struktur komunitas fitoplankton di Perairan Pantai Desa Tapak tersusun atas 3 kelas fitoplankton yang terdiri dari 24 genus fitoplankton, yaitu kelas Bacillariophyceae (17 genus), kelas Dinophyceae (5 genus), dan Cyanophyceae (2 genus). Genus yang mempunyai kelimpahan tertinggi adalah Skeletonema, Thalassionema, Thalassiothrix, dan Pleurosigma dari kelas Bacillariophyceae. Kelimpahan fitoplankton rata-rata berkisar 25.426 – 34.100 sel/m3. Nilai keanekaragaman berkisar 1,68 – 2,05, dimana tertinggi pada stasiun II dan terendah pada stasiun III. Keseragaman berkisar 0,66 – 0,76, dimana tertinggi pada stasiun II yang diikuti dengan stasiun I dan stasiun III. Nilai dominansi berkisar 0,24 – 0,34, dimana tertinggi pada stasiun III dan diikuti stasiun I dan stasiun I

Analisis Pengaruh Investasi Dan Ketenagakerjaan Terhadap Pertumbuhan Ekonomi Regional Di Kabupaten Pelalawan

Economic growth is defined as an increase in the ability of an economy in producing goods and services. A high and sustainable growth is the main condition which indicates that economic development is running. Conduct analysis by multiple regressions. Independent variable methods used namely: Investment, Labor and the dependent variable is the economic growth.The result of this research indicate that the investment have significant effect to economic growth of Pelalawan Regency, while the labor of Pelalawan Regency haven't significant effect on timeliness of econonimic growht. Based on the test result the coefficient of determination, the value of adjust R square of 39 % while the remaining 61 % is influenced by other variables aren't include on this research