9 research outputs found
Analisis Faktor-Faktor Yang Mempengaruhi Perusahaan Di Indonesia Melakukan Auditor Switching Tahun 2012-2014
This study aims to predict the effect of management changes, audit opinion, financial distress, change percentage of Return on Assets, public accountant firm’s size, client size of the tendency of auditor switching.
In this study the type of data used is quantitative data with a population of 128 companies listed in Indonesia Stock Exchange in 2012-2014. The analytical method used is logistic regression analysis with sample totaling 26 companies were selected based on purposive sampling method for 3 periods.
Based on the analysis it can be concluded that the management changes significant effect on the auditor switching, the audit opinion no significant effect auditor switching, the financial distress has no significant effect on the auditor switching, the change percentage of Return on Assets has no effect significantly to the auditor switching, the public accountant firm’s size does not have a significant effect on the auditor switching, and client size does not significantly influence the auditor switching.
Key words: management changes, audit opinion, financial distress, change percentage of Return on Assets, public accountant firm’s size, client size, auditor switching
Peningkatan Kemampuan Berpikir Kreatif Siswa Dalam Memecahkan Masalah Belajar Ips Terpadu Melalui Pendekatan Saintifik Dengan Model Pembelajaran Problem Based Learning (PBL) Pada Siswa Kelas VIII B MTs N SURAKARTA 1 TAHUN AJARAN 2016/2017
This study aims to improve students' creative thinking by applying a
scientific approach to learning model Problem Based Learning. This research is a
classroom action research conducted in two cycles. The subjects were teachers who
provide action and action recipients are students of class VIII B MTs N Surakarta 1
totaling 38 students. Data collection methods used were interviews, observation, and
documentation. Data analysis technique used is the process of data analysis, data
presentation, and data verification. The results showed an increase in Creative
Thinking Integrated IPS students in learning that can be seen from the indicators,
namely: 1) The ability to recognize, understand and respond to a question before the
act 21.05%, the first cycle was 68.42%, and at the end of the action on cycle II
amounted to 89.47%, 2) the ability to generate many ideas in solving a problem
before action 15.78%, the first cycle was 73.68%, and at the end of the action on the
second cycle amounted to 94.73%, 3) ability proposed solution or approach to a prior
action pemasalahan 23.68%, the first cycle was 63.15%, and at the end of the action
in Cycle II amounted to 84.21%, 4) the ability to solve problems detail.sebelum
actions 21.05 %, the first cycle was 68.42%, and at the end of the second cycle
measures amounted to 86.84%. Thus concluded that the use of scientific approach to
learning model Problem Based Learning (PBL) can improve students' creative
thinking in solvin
Analisis Pengaruh Ekuitas, DPK, ROA, LDR, Dan Kredit Macet Terhadap Penyaluran Kredit Perbankan Tahun 2011-2017
ABSTRACT
This research entitled "Analysis of the Influence of Equity, DPK, ROA, LDR and Bad Debts on Banking Credit Distribution in 2011-2017" aims to analyze the influence of Equity, Third Party Funds (DPK), Return on Total Asset (ROA), Loan to Deposit Ratio (LDR), and Bad Debt on Banking Credit Distribution in 2011-2017. The method of analysis used in this research is panel data regression with fixed effect model so that it can know the influence of independent variable to bank lending in 2011-2017. Panel data is a combination of cross section data covering the ten largest banks in Indonesia and time series for 7 years from 2011-2017.
Keywords: Equity, DPK, ROA, LDR, Bad Debt,lending banking
Analisis Perbandingan Kinerja Keuangan Bank Umum Syariah Dengan Bank Umum Konvensional Di Indonesia (Periode 2007-2013)
Bank Syariah di Indonesia mengalami perkembangan yang sangat pesat, ditandai dengan telah berdirinya 11 Bank Umum Syariah di Indonesia saat ini. Perkembangan tersebut akan membuat Kinerja perbankan syariah memiliki andil besar bagi perkembangan perekonomian di Indonesia. Kemunculan bank dengan prinsip syariah memicu persaingan antar bank, sehingga menuntut manajemen untuk ekstra keras meningkatkan kinerjanya. Penelitian ini bertujuan untuk mengetahui perbandingan kinerja keuangan bank syariah dan bank konvensional pada periode 2007 hingga 2013 dengan menggunakan rasio keuangan. Rasio keuangan yang digunakan terdiri dari CAR, LDR, NPL, BOPO, dan ROA. Metode penelitian yang digunakan untuk melihat perbandingan kinerja keuangan Bank umum Syariah dengan Bank Umum Konvensional adalah metode Independent sample t-test. Hasil penelitian menunjukkan bahwa nilai CAR, BOPO, ROA Bank Umum Syariah berada di bawah Bank Umum Konvensional, dan nilai LDR, NPL Bank Umum Syariah berada di atas Bank Umum Konvesional. Dalam penelitian ini disimpulkan bahwa kinerja Bank Umum
Syariah dengan Bank Umum Konvensional terdapat perbedaan yang signifikan
Piezo2 is the major transducer of mechanical forces for touch sensation in mice
The sense of touch provides critical information about our physical environment by transforming mechanical energy into electrical signals(1). It is postulated that mechanically activated (MA) cation channels initiate touch sensation, but the identity of these molecules in mammals has been elusive(2). Piezo2 is a rapidly adapting (RA) MA ion channel expressed in a subset of sensory neurons of the dorsal root ganglion (DRG) and in cutaneous mechanoreceptors known as Merkel cell-neurite complexes(3,4). Merkel cells have been demonstrated to play a role in vertebrate mechanosensation using Piezo2, particularly in shaping the type of current sent by its innervating sensory neuron(4-6). However, major aspects of touch sensation remain intact without Merkel cell activity(4,7). Here, we show that mice lacking Piezo2 in both adult sensory neurons and Merkel cells exhibit a profound loss of touch sensation. We precisely localize Piezo2 to the peripheral endings of a broad range of low threshold mechanoreceptors (LTMRs) that innervate both hairy and glabrous skin. Most RA MA currents in DRG neuronal cultures are absent in Piezo2(CKO) mice, and ex vivo skin nerve preparation studies show that mechanosensitivity of LTMRs strongly depends on Piezo2. This striking cellular phenotype correlates with an unprecedented behavioral phenotype: an almost complete deficit in light touch sensation in multiple behavioral assays, without affecting other somatosensory functions. Our results highlight that a single ion channel that displays RA MA currents in vitro is responsible for the mechanosensitivity of most LTMR subtypes involved in innocuous touch sensation. Interestingly, we find that touch and pain sensation are separable, suggesting that yet-unknown MA ion channel(s) must account for noxious (painful) mechanosensation