22 research outputs found

    Pengaruh Mekanisme Good Corporate Governance Terhadap Kinerja Perbankan Dengan Manajemen Risiko Sebagai Variabel Intervening

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    This study aimed to examine the effect of Good Corporate Governance (GCG) on risk management and the performance of banks in Indonesia. This study measures the extent of the implementation of corporate governance mechanisms in helping run the important managerial functions so as to reduce the risks faced and improve bank\u27s performance. Samples are banks listed in Indonesia Stock Exchange 2012-2014 period account to 90 sample observations. GCG in this study was measured by a composite score of the elements of governance, risk management is measured by a composite score of some of the bank\u27s risk while the banks\u27 performance is measured by return on assets (ROA). The data were analyzed using simple linear analysis is performed three times to find the direct and indirect influence of variables on corporate governance, risk management, and performance. The results showed that the risk management role as an intervening variable. The analysis showed that the mechanism of GCG has a significant negative effect on bank\u27s risk, in this case low risk showed a good risk management . In addition , GCG also has a significant positive effect on performance while the low risk (good risk management ) has a significant negative effect on performance ( performance improvement

    Corporate governance dan kinerja balanced scorecard (studi kasus pada bank yang terdaftar di bursa efek indonesia)

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    Studi ini menguji hubungan antara kualitas dan kinerja tata kelola dengan memperkirakan model regresi OLS untuk menguji hubungan ini. Kami mengukur tata kelola sebagai indeks komposit multidimensi yang terdiri dari dewan, komite audit, dan karakteristik struktur kepemilikan, sementara kinerja bank diukur menggunakan pendekatan Balanced Scorecard termasuk ukuran finansial dan nonfinansial. Bukti empiris menunjukkan bahwa tata kelola berpengaruh positif dan signifikan terhadap kinerja bank yang terdaftar di Pasar Modal Indonesia. Khususnya, untuk struktur dewan, bukti menunjukkan bahwa lebih banyak direktur eksekutif di dewan akan meningkatkan kinerja keuangan dan pelanggan tetapi menurunkan kinerja proses bisnis internal. Kami juga menemukan bahwa direktur komisaris dan rapat intensitasnya tidak mempengaruhi setiap dimensi kinerja BSC. Temuan menarik lainnya juga ditunjukkan oleh kinerja pelanggan, yang menunjukkan bahwa mekanisme CG memberikan pengaruh yang kuat dan signifikan terhadap perspektif pelanggan. Dari analisis empiris ditemukan bahwa intensitas rapat komite audit, dewan komisaris, direktur eksekutif dan konsentrasi kepemilikan memiliki pengaruh yang signifikan terhadap pangsa pasar bank

    Eufemisme dan Realisasi Wujud Analogi pada Komentar Akun Facebook Presiden Joko Widodo sebagai Bahan Ajar Bahasa Indonesia Kelas VIII

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    This study aims to describe (1) the form of euphemism, (2) the realization of analogy in facebook account commentary of President Joko Widodo, and (3) the utilization of euphemism as the teaching material of Indonesian class VIII. Research data is a words, phrases, clauses, and sentences containing euphemism. Data source of comments facebook account President Joko Widodo. Technique of collecting data by using technique of free libat ably, record and library. Data validation techniques use triangulation theory. Technique of data analysis using padan pragmatic method, referential and method of agih with marker and change technique. Based on the results of analisys from 100 data show first, there are fourteen forms of euphemisms in facebook account comments President Joko Widodo, namely figurative expression, metaphor, flippancy, circulation, acronym, abbreviation, percolation, cutting, one for one subtitution, foreign term, hyperbola, jargon, absorption words, and idiomatic phrases. Second, the realization of the analogies emerging from euphemism consists of two types of analogy, namely inductive and deductive. Thirdly, the utilization of euphemism as suplement teaching material at subject bahasa Indonesia in accordance with the curriculum of 2013 class VIII especially basic competence 4.1 Capturing the meaning of biographical text both oral and written

    Penerapan standar akuntansi keuangan entitas tanpa akuntabilitas publik (sak etap) pada penyusunan laporan keuangan

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    The financial statement is the primary means of communicating financial information to parties outside of the company, which contains the results of the accounting process that can be used as a means of communication between financial information and or activity of a company with the parties concerned with the information or corporate activity. in this case, the local cigarette company as entity the publishes general purpose financial statement for external users is expected to make a financial report in accordance with the standard, it is the standards of financial accounting entity without public accountability (SAK ETAP). the purpose of this study is to investigate the compilation and presentation of financial statement by an entitys financial accounting standards without public accountability (SAK ETAP), as well as the obstacles encountered in its application. this study used a qualitative research case study method. the steps are taken to obtain the information is by interview and documentation. the result of this study indicate that CV Aba Komputer financial statemen has not implement accounting standars entities without public accountability (SAK ETAP) and it is because the company has the limitation of knowlegde and human resources.Keyword: Financial statements, SAK ETA

    Efektivitas Iradiasi terhadap Penurunan Limfosit T pada Komponen Sel Darah Merah Pekat

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    Pemberian transfusi darah merupakan salah satu tindakan medis untuk penyelamatan nyawa (life saving)dan penyembuhan penyakit, tetapi di sisi lain tindakan ini juga memiliki risiko atau komplikasi. Salahsatu komplikasi yang dikenal adalah Transfusion-Associated Graft-vs-Host Disease (TAGVHD) yangmenyebabkan berproliferasinya limfosit T yang kemudian akan diikuti oleh proses engraft (tertanam)di dalam tubuh resipien khususnya yang berada dalam kondisi imunokompeten seperti pasien kankeratau dengan penyakit autoimun. Saat ini, satu€“satunya metode yang dapat diterima untuk mencegahkomplikasi tersebut adalah dengan melakukan iradiasi darah. Penelitian ini bertujuan untuk mengetahuidosis iradiasi dan waktu penyinaran yang tepat untuk menurunkan jumlah CD 3+ dan CD 4+ sebagaipenyebab terjadinya TAGVHD. Hasil penelitian dapat dijadikan rekomendasi untuk prosedur iradiasiterhadap komponen sel darah merah pekat yang akan diberikan pada pasien-pasien imunokompetendi RS Kanker Dharmais Jakarta. Penelitian ini menggunakan disain penelitian eksperimental denganpemeriksaan time series yang dilakukan terhadap 54 kantong komponen sel darah merah pekat denganumur simpan tidak lebih dari satu hari. Pengujian dilakukan terhadap jumlah CD 3+ dan CD 4+ dalamtiga dosis dengan tiga serial waktu berbeda. Terjadi penurunan secara bermakna jumlah CD 3+ denganpenyinaran dosis 3000 cGy dan CD 4+ dengan penyinaran dosis 2500 dan 3000 cGy pada komponen seldarah merah pekat yang dilakukan iradiasi pada waktu penyinaran 3 jam dan 5 jam. Dosis penyinaran2500 cGy dan setelah 5 jam penyinaran memberikan penurunan viabilitas CD 3+.Kata Kunci: iradiasi, Transfusion-Associated Graft-vs-Host Disease (TAGVHD), CD 3+, CD 4+ AbstractBlood transfusion is a medical treatment for life-saving and cure the disease. On the other hand thesetreatment also have risks or complications, one of which is known as Transfusion-Associated Graftvs-Host Disease (TAGVHD) that may cause proliferation T lymphocytes and follow by a processengraft (embedded) in the recipient€™s body at a state of immunocompetent. This condition is commonlyexperienced by patients with impaired immunological systems such as cancer patients or autoimmunediseases. Currently, one - the only acceptable method to prevent such complications by way of bloodirradiation. The aim of the study is to determine the irradiation dose and exposure time in reducingthe amount of CD 3+ and CD 4+ which is the cause of the TAGVHD. The results of this study will be arecommendation for action to the irradiation of packed red cell that will be given in immunocompetentpatients in Jakarta Dharmais Cancer Hospital. This study used an experimental research design timeseries with the examination conducted on 54 bags of packed red cell with the storage time was nolonger than one day. The experiments were conducted on the number of CD 3+ and CD 4+ in three doseswith three different time series. We found the significant decline in the number of CD 3+with 3000 cGyirradiation dose and CD 4+ with 2500 dan 3000 cGy irradiation doses in packed red cell irradiation at 3 to5 hours of irradiation time. The 2500 cGy irradiation doses for 5 hours decreased the viability of CD 3+.Keywords: irradiation, Transfusion-Associated Graft-vs-Host Disease (TAGVHD), CD 3+, CD 4

    Color Representation in the Word ‘COVID-19’ in WHO Indonesia’s Instagram

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    The COVID-19 pandemic in 2020 has triggered governments worldwide, including WHO Indonesia, to use social media as an essential tool for digital education dissemination. In this case, WHO Indonesia uses Instagram to share posters, with a visual emphasis through the use of color in the word 'COVID-19'. This study aims to describe how colors are represented in the word COVID-19 on WHO Indonesia's Instagram posters. This study uses qualitative research. This study was analyzed using content analysis. The results reveal that the word COVID-19 in each poster content uploaded by WHO Indonesia has a variety of colors. The color representations contained in the word COVID-19 are red as a risk warning to smokers, dark orange as sensitivity and empathy for survivors of violence, yellow-gold as a reminder of healthy activities at home, indigo as awareness of body health, teal green as maintaining physical distance, dodger blue as maintaining health during a pandemic, sienna as resilience and fortitude in facing the pandemic, white as preventing the spread of the virus, and dim gray as serious form in facing COVID-19. This study aids in comprehending the reasoning behind the selection of specific colors in the posters utilized by WHO Indonesia in their digital education endeavors regarding COVID-19. It can prove beneficial in designing more impactful health messages and understanding the influence of colors on individuals' perceptions and reactions

    ANALISIS KESTABILAN PADA MODEL PENYEBARAN HIV/AIDS DI KOTA PALU

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    ANALISIS KESTABILAN PADA MODEL PENYEBARAN HIV/AIDS DI KOTA PAL

    Pengaruh pemanfaatan teknologi informasi dan pengendalian intern terhadap kinerja instansi

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    Tujuan penelitian ini adalah untuk menguji dan menganalisis pengaruh Pemanfaatan Teknologi Informasi dan Pengendalian Intern terhadap Kinerja Instansi pada Universitas Mulawarman. Metode penentuan sampel yang digunakan adalah total sampling. Data yang digunakan adalah data primer dan data sekunder yang dikumpulkan melalui kuesioner. Kuesioner yang disebarkan sebanyak 65 kuesioner tetapi hanya 57 lembar kuesioner yang kembali. Analisis yang digunakan dalam pengujian hipotesis dilakukan dengan Partial Least Square (PLS). Hasil penelitian menunjukkan bahwa Pemanfaatan Teknologi Informasi berpengaruh signifikan dan positif terhadap Kinerja Instansi dengan nilai P-Value < 0,001, Pengendalian Intern berpengaruh Signifikan dan Positif terhadap Kinerja Instansi dengan nilai P-Value <0,000, dimana nilai signifikansi < 0,05. Sedangkan nilai R-square yaitu sebesar 0.565 yang berarti sebesar 56,5% kedua variabel eksogen dalam penelitian ini mampu mempengaruhi variabel endogen
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