Howto Detect Going Concern Audit Opinion by Using Financial Report?

This research aims to examine and analyze the influence of internalfactors such as profitability, liquidity, solvency, and cash flow on going concern audit opinion, because companies that accept going concern audit opinion may result in declining stock prices, the fall of the company\u27s image, distrust of creditors, investors. Suppliers, etc.This research uses quantitative descriptive approach with causality relationship between each variable. The data used in this research is secondary data in the form of financial report of manufacturing companies with sampling technique using purposive sampling and data analysis technique used is logistic regression.The result of this research showed that the independent variables simultaneously affect the dependent variables.Partially,solvency, liquidity, and cash flow have an effect on going concern audit opinion, while the profitability has no effect on going concern audit opinion. The research findings show that the financial ratios can be used to detect the giving of going concern audit opinio

Penerapan Conceptual Change Text Berbantuan Phet Simulation Untuk Meremediasi Miskonsepsi Fluida Dinamis Di SMA

In this study, the effect of conceptual change text (CCT) with PhET simulation to remediate students' misconceptions of fluid dynamic at SMA was investigated. Quasi-experimental with non-equivalent control group design was used which involved 62 eleventh grade students. This study was made of into two groups. Experimental group (N=29) were given CCT with PhET simulation, whereas the control group (N=33) were given re-test. Nine open-ended multiple-choice questions concerning fluid dynamic were used as data collection tool. The results showed experimental group's average of decreasing students' misconceptions (59,58%) were higher than control group (15,57%), and caused differences between both of groups that were proved by two-sample proportions test, Zscore (2,08) > Ztable (1,96). In the other hand, decreasing quantity of that misconception (DQM) value showed CCT with PhET simulation more effective than re-test to remediate students' misconceptions about fluid dynamic. It determined that CCT with PhET simulation could be alternative to remediate students' misconceptions

Potensi Gulma Rorippa Indica Sebagai Reservoar Parasitoid Hemiptarsinus Varicornis Untuk Mengendalikan Liriomyza Huidobrensis

Leafminers, Liriomyza huidobrensis (Blanchard) (Diptera: Agromyzidae) known as main pest at vegetable and ornamental crop. Hemiptarsinus varicornis (Girault) (Hymenoptera: Eulophidae) is one of ectoparasitoid larvae of L. huidobrensis that usually find in the field, however the levels of parasitism at field relative lower. Therefore we need the conservation technology of parasitoid in order to its population overflow so that its performance increases. Rorippa indica (L) have potential as reservoir of parasitoid H. varicornis, so that can be used as conservation medium of H. varicornis. Planting weeds R. indica among of chickpea crop, can decraese the population of adult and larvae L. huidobrensis significantly, increase adult population H. varicornis and larvae population L. huidobrensis parasitism by H. varicornis. Growth rate of population adult H. varicornis at block without weeds R. indica follow the pattern of regretion equation Y=0,1312X–0,2246 and Y=0,7172X+1,1 while at the block planted weeds R. indica. Growth rate of larvae population L. huidobrensis at block without weeds R. indica follow the pattern of regretion equation Y=0,9315X–0,9835 and Y=0,8647X+1,0875 while at the block planted weeds R. indica. Weeds R. indica can be used as reservoar parasitoid H. varicornis in the effort the conservation parasitoid

Pasang Surut Hubungan Islam-barat

This paper is a literature review (literature research) that uses John Esposito's books as primary data sources and other figures' statements about the relationship between Islam and the West as its secondary data source. The method of analyzing data used descriptive, interpretative, and analytical methods. The findings of this research are: first, based on historical fact, there is strong theological bond between Islam and the West, i.e. there are common ground and similarities between Islam and the West who inherited the Jewish and Christian traditions. These three religions inherited the tradition of Prophet Ibrahim. However, existing theological equation between Christianity and Islam became the cause of the collision between the two. Second, the historical problems between Islam and the West can be seen from the root of the conflicts, which include theological and political ones. Conflict between Islam and the West are covered with political motives. In contrast, religion is only used as a theological justification to culturally and theologically distinguish Islam and the West. Basically the difference is more driven by political interests. Third, as an effort to build a global coalition agreement, both sides should actively promote cooperation. Therefore, the most important thing is that the meet between Islam and the West should be interpreted as a civilization dialogue, not confrontation or distrust. the Building ideal relationship as well as the need for harmonization between Islam and Western civilization are also needed

Penerapan Model Pembelajaran Sfe untuk Meningkatkan Hasil Belajar dan Aktivitas Fisika Siswa di SMA

This research aimed to: find out the increase of learning outcomes and student activities by applying the learning model of SFE (Student Facilitator and Explaining) on the ideal gas in the grade XI of Natural Science major of State Senior High School 1 Sungai Ambawang. This research was a classroom action research which consisted of two cycles with the the stages as follows: planning, action, observation and reflection. The subjects of this research were 28 students. The data were collected through observations and description tests. The results of observations showed that the student learning activities increased from the first to the second cycle, i.e. in the form of asking questions from 14.29% to 21.43%, answering questions from 17.86% to 21.43%, expressing opinions from 28.57% to 35.71%, and taking note/summarizing the teaching material from 96.43% to 100%. The results of the research indicated an average improvement of learning outcomes in the first cycle by 36.39 with a completeness of 78.57%, and in the second cycle by 58.53 with a completeness of 85.71%

Penerapan Model Clis Berbantuan Lks Concept Cartoon Untuk Meremediasi Miskonsepsi Materi Hukum Archimedes SMP

This research aims to find out that remedy using application of Children Learning in Science (CLIS) learning model assisted with concept cartoon worksheet is effective to correct misconception of VIII class students of SMP Muhammadiyah 1 Pontianak on Archimedes Law material. Research sample involves 19 students of class VIII C. Research design used is pre-experimental design with one group pre-test post-test design form. Collecting data tool consists of 9 questions which represent 3 Archimedes Law concept. According to the answer analysis of pre-test and post-test, the decline in number of students who have misconception before and after the remedy for each concept is averagely 64%, the decline of each student's misconception before and after the remedy is 57%. The remedy using application of CLIS learning model assisted with concept cartoon worksheet is effective to decline the misconception students have, so it is expected to become one of learning model alternative in learning physic

Kemampuan Komunikasi Matematis Siswa Dikaji dari Gaya Kognitifnya di Sekolah Menengah Kejuruan

This study aims to explain the Mathematical Communication Capabilities Matter Systems of Linear Equations In Two Variables studied from the Cognitive Style Class X Accounting I School SMK Negeri 1 Pontianak in the academic year 2015/2016. The method used is descriptive. Subject of research is 31 students of class X Accounting I SMK Negeri 1 Pontianak. The research subject is determined through purposive sampling technique. Data collection tool used is a test, questionnaire and interview guides. The results of data analysis showed that 50% of students of visual cognitive style groups have mathematical communication skills good enough to very well. As for the group of verbal cognitive styles, there are 38.46% of students who received a good mathematical communication skills category

Kemampuan Komunikasi Matematis Siswa dalam Materi Sudut dan Garis di SMP Yakhalusti Pontianak

This research aimed to determine students mathematical communication ability on angles and lines in grade VIII students in Yakhalusti Junior High School Pontianak. The research was conducted by using qualitative descriptive and the form of research was a case study. The samples of the research were 33 students. Result of the data analysis showed that students with high level of drawing ability was 58%, medium level was 33% and low level was 9%. Students with high level of mathematical expression ability was 15%, medium level was 64% and low level was 21%. Students with high level of written texts ability was 18%, medium level was 27% and low level was 55%. In general it can be concluded that students with high level of mathematical communication ability was 27%, medium level was 67%, low level was 6%, and there was a hierarchy among the three mathematical communication skills