Pengaruh Return on Asset Dan Net Profit Margin Terhadap Praktik Perataan Laba Pada Perusahaan Automotif Yang Tercatat Di Bursa Efek Indonesia

The stock market is an institution which has a characteristic intermeditasi and competitive advantage and a greater level of openness compared to other institutions. One of the parameters used to measure the performance of management is profit, the tendency of investors focused on earnings information regardless of the procedures used to generate information on earnings, thus encouraging the emergence of Disfunctional Behavior (improper conduct). The form of improper conduct arising in relation to earnings is the practice of income smoothing (income smoothing). This study uses secondary data obtained from financial statement data automotive sector companies listed in Indonesia Stock Exchange in 2003 to 2007. Purposive sampling technique of sampling, with independent variables Return On Assets, Net Profit Margin, and the dependent variable is earnings smoothing. Statistical analysis used to test the effect of return on assets and net profit margin on the practice of income smoothing is a logistic regression analysis. The results of this study concluded that the net profit margin effect on income smoothing, while return on assets does not affect the income smoothing

Pengaruh Metode Pembelajaran Kooperatif Tipe Round Robin Terhadap Prestasi Mata Pelajaran Bahasa Indonesia Siswa SMA

One the goals of learning is learning achievement who achieved by students. The low student achievement in Bahasa Indonesia is a common problem that experienced by teachers and school. Learning achievement is influenced by several things, one of wich is a learning method. There are various kinds of cooperative learning methods are usually used in the teaching, one of cooperative method is Round Robin. The purpose of this research is to determine the effect of cooperative learning methods Round Robin on student achievement at the Bahasa Indonesia study of high school students, this study is an experimental research with randomized two group design post-test only. The analysis showed that F 48.783 with significance 0.000 and t value 6.241 with significance 0.000. The result showed that cooperative learning methods Round Robin can affect the achievement of learning in students in Bahasa Indonesia

Studi Timbulan, Komposisi dan Karakteristik Fisika dan Kimia (Proximate Analysis) Sampah Non Domestik di Kecamatan Tampan Kota Pekanbaru

Increased community activities will increase the amount of waste generated. Tampan District is one of a small town in the city of Pekanbaru can not be separated from tge garbage thing. This research aims to determine the generation, composition and physical characteristics and chemical (proximate analysis) non domestic garbage in Tampan of District Pekanbaru of City and generation data, composition and physical characteristics and chemical (proximate analysis) garbage are indispensable in designing of garbage management system. This research was conducted in 37 places including 19 institutions ( 8 schools, 5 offices and 6 health centers), 11 commercials garbage (6 stores, 1 markets, 2 restaurants and 2 hotels), 1 street sweeping and 6 industrials. Determination of non-domestic garbage generation is performed by interviewing and sampling of garbage at source based methode SNI 19-3964-1994 performed for eight day in a row. The results study of non-domestic generation of Tampan District Pekanbaru City in the amount of 0,38 kg/p/d in of weight unit or 4,13 l/p/d in volume unit. The composition of non domestic Tampan of District Pekanbaru of City solid waste domination of organic waste about 60,94% and anorganic garbage composition of 39,06%. For Physical characteristics such as specific weight is 0,23 kg/l and composition factor is 1,38 litre. The chemical characteristics (proximate analysis) are moisture 26,2%, volatile rate 54,6%, ash rate 9,5% and 10,0% fixed carbon rate

Studi Biodegradasi Poli Hidroksi Butirat Dalam Media Cair (Biodegradation of Poly Hydroxy Butyrate in Liquid Medium)

Poly hidroxy butyrate (PHB) is a member of bioplastic group. This type of plastic is expected to be alternative plastic which is environmently friendly to replace synthetic plastic that is known to be very difficult to degrade. This research aims to test the biodegradability of commercial PHB in liquid mediums used activated sludge from waste water treatment plant in plastic synthetic factory. Identification of biodegradation process was done by monitoring the changes of PHB characteristics including visual change, surface morphology change, reduction of weight, reduction of crystallinity, and reduction of molecular weight during 15 weeks incubation. The result shows that the damage of PHB sample during biodegradation could be seen visually and liquid medium show the existence of change which can be seen visually and the surface morphology of PHB changed significantly. Weight reduction, crystallinity reduction, and molecular weight reduction revealed of 22.91%, 57.44%, and 29.52% respectively

Penerapan Model Pembelajaran Card Sort untuk Meningkatkan Keaktifan Siswa Kelas V Se-gugus Kebonsari Kecamatan Sukun Kota Malang

According to the observation, the learning process carried out in primary schools throughout Kebonsari cluster in Sukun District Malang has adopted the 2013 curriculum, which students must actively participate in learning activities. However, there are still many students who do not have a courageous to express their opinions and much participation in learning activities in the classroom. This study was designed using classroom action research. The research instrument used in this study are (1) observation sheets and (2) field notes is used to obtain data or information related to classroom situations that are not listed on the observation sheet. In this research, field notes used to observe things that happen in the classroom during card sort learning model application. The results showed that in the first cycle Average student activity has been demonstrated considerably active within Kebonsari Elementary schools 1 with a percentage of 64%, while the highly active category within Kebonsari Elementary School 4 resulted with a percentage of 84%. Furthermore, at the second cycle, the students' average activity has been demonstrated active or resulted of 78% within Kebonsari Elementary schools 1, while highly active category resulted at 92% within Kebonsari Elementary School 4. Therefore, the developed Card Sort learning model is recommended to all teachers at primary schools 1 and primary schools 2 Kebonsari during the learning process.Berdasarkan hasil pengamatan, proses pembelajaran yang dilaksanakan di SD Negeri se-Gugus Kebonsari Kecamatan Sukun Kota Malang sudah menerapkan kurikulum 2013, dimana siswa harus berperan aktif dalam kegiatan pembelajaran. Akan tetapi, Kenyataan di lapangan, masih banyak siswa yang belum berani untuk mengemukakan pendapat mereka dan kurang ikut berpartisipasi dalam kegiatan belajar di kelas. Penelitian ini dirancang dengan menggunakan Penelitian Tindakan Kelas. Instrumen penelitian yang dipakai dalam penelian ini adalah (1) lembar observasi dan (2) catatan lapangan digunakan untuk memperoleh data atau informasi yang berkaitan dengan situasi kelas yang tidak tercantum dalam lembar observasi. Dalam penelitian ini catatan lapangan digunakan untuk mengamati hal-hal yang terjadi di dalam kelas selam penerapan model pembelajaran card sort. Hasil penelitian menunjukkan bahwa pada siklus I rata-rata keaktifan siswa sudah menunjukkan kategori cukup aktif di SDN 1 Kebonsari dengan persentase 64%, sedangkan kategori aktif di SDN 4 Kebonsari dengan persentase 84%. Selanjutnya pada siklus II rata-rata keaktifan siswa sudah menunjukkan kategori aktif atau 78% di SDN 1 Kebonsari, sedangkan kategori sangat aktif 92% di SDN 4 Kebonsari. Dengan demikian, model pembelajaran Card Sort dapat direkomendasikan kepada guru di SDN 1 dan 4 Kebonsari dalam melaksanakan pembelajaran