Analisis Pengaruh Debt Default, Kualitas Audit dan Opini Audit Tahun Sebelumnya Terhadap Penerimaan Opini Audit Going Concern (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di BEI Periode 2012-2014)

This research aims to test the influence of debt default , the quality of auditing and auditing opinion year earlier on revenue audit opinion going concern . Samples to research is manufacturing companies listed on the indonesian stock ( BEI ) starting in 2012 until 2014 about 231 a total of.The sampling uses the purposive sampling.Analysis techniques regression data using the logistics. The result showed that the value of the coefficients determined obtained value of 0,783 which means that 78.3 % audit opinion going concern can be explained by debt default , the quality of auditing and auditing opinion of the previous year , the rest of 21.7 % described by other variables outside a model research .Test the hypothesis of the results show that an audit opinion years earlier influences audit opinion going concern , while debt default and the quality of audit will not affect audit opinion going concern . Keywords: debt default , the quality of audit , audit opinion previous year , audit opinion going concer

Phytochemical composition and toxicity of the aqueous extract of Parkia biglobosa pods in adult Clarias gariepinus

The phytochemical composition and toxicological evaluation of the aqueous extract of Parkia biglobosa pods in adult Clarias gariepinus was investigated over a 96-h exposure period. The aqueous extract of the pods was freeze-dried and screened for its phytochemical constituents. This revealed the presence of glycosides, alkaloids, saponins, steroids and triterpenes, tannins, carbohydrates and flavonoids but no anthraquinones and fixed oils. The fish were exposed to varying concentrations of the extract in a static acute toxicity bioassay. The exposed fish showed initial signs of agitated and erratic movements followed by signs of respiratory distress and abnormal nervous compromise, including mortality in some of the exposed fish. No such obvious signs of toxicity were recorded in the unexposed control fish. The appearance and intensity of the signs were both concentrations and exposure period-dependent. Mean mortality was significantly (p<0.05) related to extract concentrations and exposure period. The median lethal concentration of the extract in exposed fish over the 96-h exposure period was calculated to be 115.38 mg/l. Parkia biglobosa pods contained some toxicologically active constituents that can be meaningfully exploited to harvest fish from water bodies. However, this should be done with great care as the abusive use (higher concentrations) of this extract could result in extract residues in the exposed fish that might pose a risk to the consumers of such fish.Keywords: Clarias gariepinus, Parkia biglobosa pods, phytochemical constituents, toxicity

Toxicological Evaluation of Ethanol Extract of Adenium obesum Stem Bark in African Catfish, Clarias gariepinus

The toxicity of ethanol extract of Adenium obesum stem bark as a tool foraquaculture pond management prior to the stocking of desired fish species was evaluated in Clarias gariepinus over a 96-h exposure. The fish were exposed to 6.25 mgL-1, 7.50 mgL-1, 8.20 mgL-1, 8.80 mgL-1 and 10.00 mgL-1 of the extract and a control in an acute static toxicity bioassay after performing a range finding test to determine the median lethal concentration (LC50) of the extract. Exposed fish showed signs of changed behaviours with adaptive responses, respiratory distress and nervous compromise, including mortality in some of the exposed fish. The appearance and intensities of the observed signs were concentration and exposure period-dependent. An LC50 value of 7.35 mgL-1 was establishedfor the extract in the exposed fish where mean mortality was significantly (p<0.05) concentration and exposure period-dependent. The toxic nature of the extract in the exposed hardy fish can be exploited for effective aquaculture pond management against some unwanted predatory and weed aquatic organisms. However, the indiscriminate use of higher extract concentrations could seriously jeopardise the biodiversity of any aquaticenvironment

PENGARUH HARGA DAN KUALITAS PRODUK TERHADAP KEPUTUSAN PEMBELIAN KONSUMEN HISANA FRIED CHICKEN (Survey Pada Konsumen Hisana Cabang Sarirasa Bandung)

ABSTRAK Penelitian ini bertujuan untuk mengetahui seberapa besar pengaruh harga dan kualitas produk terhadap keputusan pembelian konsumen baik secara simultan maupun parsial. Penelitian ini menggunakan metode deskriptif dan verifikatif. Jumlah populasi dalam penelitian ini sebanyak 16.166 konsumen Hisana Fried Chicken. Dengan menggunakan rumus slovin pada tingkat kesalahan 10%, maka didapat sample sebanyak 100 responden. Teknik pengumpulan data yang digunakan adalah wawancara, kuesioner, dan studi kepustakaan. Metode analisis data yang digunakan adalah uji validitas dan reliabilitas, analisis regresi linier berganda, analisis korelasi ganda dan analisis koefisien determinasi. Pengujian hipotesis ini melalui uji F untuk simultan dan uji t untuk parsial dengan menggunakan program SPSS 23.0 for winndows. Hasil penelitian menunjukkan bahwa secara simultan harga dan kualitas produk berpengaruh positif dan signifikan terhadap keputusan pembelian. Secara parsial kualitas produk memberikan pengaruh yang lebih besar terhadap keputusan pembelian dibandingkan dengan variabel harga. Kata kunci : Pengaruh Harga dan Kualitas Produk terhadap Keputusan Pembelia

Obesity is associated with more sick leave and lower quality of life among Malay male security officers

Obesity is a risk factor for chronic diseases which can affect work productivity and physical function of employees particularly among those in security sector. The study aimed to determine the association between obesity with total days of sick leave and health related quality of life (HRQoL) among Malay male security officers. A cross-sectional study was conducted among Malay male security officers working in a Malaysian higher learning institution. Subjects were evaluated using anthropometric measurements, quality of life and number of sick leave taken within two months prior to the study. A total of 194 subjects (mean age 40.12 ± 11.41 years) were recruited. A total of 30.4% were obese, 39.7% were pre-obese and only 29.9% had normal body weight or underweight. Central obesity was observed in 57.7% of them and 87.1% shown excessive body fat percentage. Number of sick leave days was positively correlated with Body Mass Index (BMI) (r = 0.162, p = 0.024) and waist circumference (r = 0.181, p = 0.012). Score of the general health component was negatively correlated with BMI (r = -0.161, p = 0.025), waist circumference (r = -0.194, p = 0.007) and body fat percentage (r = -0.191, p = 0.008). Physical functioning score was lowest in obese subjects than normal and pre-obese subjects (p = 0.046). Score of the bodily pain component was positively correlated with waist circumference (r = 0.156, p = 0.030). Obesity is associated with number of sick leave days and quality of life in the studied group. Hence, body weight of the security staff should be monitored and appropriate intervention should be conducted to improve their work attendance and quality of life

In vitro trypanocidal effect of methanolic extract of some Nigerian savannah plants

Methanol extracts from twenty three plants harvested from the Savannah vegetation belt of Nigeria were analyzed in vitro for trypanocidal activity against Trypanosoma brucei brucei and Trypanosoma congolense at concentrations of 4 mg/ml, 0.4 mg/ml and 0.04 mg/ml. Extracts of Khaya senegalensis, Piliostigma reticulatum, Securidaca longepedunculata and Terminalia avicennoides were strongly trypanocidal to both organisms while extracts of Anchomanes difformis, Cassytha spp, Lannea kerstingii, Parkia clappertioniana, Striga spp, Adansonia digitata and Prosopis africana were trypanocidal to either T. brucei brucei or T. congolense. These findings provide evidence of the effects of some plants in the traditional management of trypanosomiasis. Key words: Savannah, medicinal plants, trypanocidal effects, trypanosomiasis, trypanosome, in vitro model. African Journal of Biotechnology Vol.2(9) 2003: 317-32

Between tourism and ecology : review of political policy commitments on ecotourism development in Bangka Belitung

Tourism and ecology are two important issues in regional development planning in Bangka Belitung. As an archipelago that has a productive tin mining area, environmental damage is an important issue. Not only because of the impact of damages due to mining, but the dimensions of tourism which are important sectors in this area are also affected. In recent years, local governments in the Bangka Belitung region are focusing on working on the issue of tourism by relying on the ecotourism sector as an important alternative to post-mining. This study explores how political policies are arranged in regional planning documents. The research method used was descriptive qualitative by examining the regional medium-term development planning documents in 6 districts, 1 city, and 1 provincial government in Bangka Belitung. This study found 4 things. First, that none of the regional governments listed the vision of tourism and only 1 region that included an ecological vision. Secondly, the study found that there was only one government that made the issue of tourism in the development mission and only 3 regions mentioned the ecological mission, the rest only mentioned implicitly. Third, each region places tourism and ecological issues as two different programs, not considered an issue that must be managed synergistically. Fourth, almost all regional planning documents mention tourism and ecology as regional strategic issues, but they are not balanced with a strong vision, mission, and work program as a translation. Fifth, only 4 out of 8 regions have made the issue of developing ecotourism a regional strategic issue even though it has not been followed by a strong design development in development planning. In the end, this study concluded that tourism and ecology had not been placed optimally in planning documents politically

The Inconsistence Of Perceptions And Attitudes Of Community Towards The Transition From Tin Mining To Tourism In Bangka Island, Indonesia

An economy founded on natural resource extraction usually presents problems to the environment but tourism development requires the conditions of the natural environment. Meanwhile, the transition from the dependence of Bangka Island on tin mining to tourism is observed to be experiencing fundamental challenges due to the main interest of the community in tin. The aim of this research is to explore the perceptions and attitudes of the Bangka Island community concerning the transition process using descriptive quantitative method by Likert scale. The results showed the community considers tin mining as a sector with high potential and activity despite its harmful effect on the environment and future generations. The people also realize their community is rich in nature-based tourism potential as well as the efforts of the government in its development but mining is observed to still be dominant in the area. Moreover, the two sectors were discovered to be operational in the community including the illegal mining activities. These findings concluded the community is inconsistent in its development approach as indicated by its efforts towards tourism as well as the simultaneous tolerance for tin mining even though it is clear both sectors cannot work together

Importance performance analysis (ipa) visitors’ satisfaction of ecotourism in Bangka Belitung, Indonesia: tracking the messages to stakeholders

The satisfaction of visitors is an important part of developing tourism. Knowing satisfactory of the visitor and the dimension will be advantage and weakness of a tourism visit, stakeholders are able to figure out what must be done. This study used the Importance Performance Analysis (IPA) method to find out the satisfactory of visitors. There are some interesting findings in this study, such as the fact that Bangka Belitung visitors’ satisfactory is quite high, but the disparity of visitors’ satisfaction is quite high and put Belitung on the good quadrant. However, Bangka needs more concern. This study also found that supporting facilities and transportation still become a serious problem. On the other side, the value of eco-tourism has not met the standard, such as education, environment protection, and voluntarism value. The local Stakeholders need to put extra concern on supporting facilities and maintain that has been considered as good, such as the natural beauty and the locals’ hospitality