PENGARUH VARIABEL-VARIABEL RASIO KEUANGAN TERHADAP KINERJA KEUANGAN PERUSAHAAN (Studi Pada PT. Inti Kapuas Arowana Tbk yang Listing di Bursa Efek Indonesia)

Analisis rasio keuangan merupakan analisis yang paling banyak digunakan untuk menunjukkan tingkat keuntungan yang diperoleh oleh perusahaan, serta memberi gambaran kelemahan dan kemampuan financial perusahaan dari tahun ketahun. Tujuan dari penelitian ini adalah untuk mengetahui pengaruh baik secara simultan dan parsial variabel-variabel rasio keuangan terhadap variabel Kinerja keuangan perusahaan(Y). Populasi penelitian ini adalah laporan neraca dan laba rugi PT. Inti Kapuas Arowana Tbk. sejak berdiri pada tahun 2007 sampai dengan sekarang. Sampel yang digunakan dalam penelitian ini adalah laporan keuangan berupa neraca dan laporan laba rugi PT. Inti Kapuas Arowana Tbk. pada periode 2007 – 2011 dengan menggunakan teknik purposive sampling. Pengumpulan data dilakukan dengan teknik dokumentasi dan analisis data yang digunakan analisis regresi linier berganda. Berdasarkan hasil uji asumsi klasik menunjukkan bahwa dari 22 variabel bebas hanya 3 variabel yang dimasukkan dalam analisis data karena 19 variabel bebas lainnya terbukti terjadi multikolinieritas sehingga dikeluarkan dari analisis data dalam model penelitian ini. Adapun ketiga variabel tersebut adalah Current Ratio (X1), Working Capital Turnover (X15), dan Rate of Return on Investment (X21). Berdasarkan hasil dari analisis regresi linier berganda dapat diketahui bahwa baik secara simultan dan parsial variabel Current Ratio (X1), Working Capital Turnover (X15), dan Rate of Return on Investment (X21) berpengaruh signifikan terhadap variabel Kinerja keuangan perusahaan(Y). Variabel Rate of Return on Investment (X21) merupakan variabel bebas yang memiliki pengaruh yang paling dominan terhadap variabel kinerja keuangan perusahaan (Y). Keywords : Rasio Keuangan dan Kinerja Keuangan Perusahaan

Political Movement By Apolitical Activist: Gezi Park Protests

Gezi Park Protests leaving its mark in the June of 2015, is understood from so many perspectives by national and international academicians. On the one hand, some social scientists recognize this movement as apolitical action by analyzing the identity of activist, on the other hand, some of them claims that this movement is a political one by pointing out that the aim of the movement is against the Ak Party Government especially Erdoğan himself. This study aiming to understand Gezi Park Protests puts forward that having apolitical identity of activists is not enough to recognize the movement as apolitical one and also claiming that having political action cannot be explained by the idea that the movement is just against the Ak Party Government. This study justifying that this movement cannot be explained by the idea of domestic political conflict and separation as Turkey is a part of global capitalist order, focuses on dimensions of crossing national borders. Beyond the evaluation of Gezi Park Protests as an international conspiracy, interpretation of this movement as a part of the growing public protests against the system on a global scale is a more plausible perspective to understand the multidimensional social reality

Surgical Management of Overfilling of a Root Canal Filling Material: a Case Report

U radu je predstavljeno kirurško liječenje u slučaju kad su bol i oteklina bili uzrok izlaska materijala za punjenje korijenskog kanala u veliku periapikalnu leziju između lateralnog sjekutića i očnjaka lijeve maksile. Oteklina je bila bolna na dodir. Lezija i materijal kirurški su uklonjeni. Da je sve potpuno zacijelilo, zaključeno je radiološki na postoperativnom pregledu godinu dana nakon zahvata. Kirurška intervencija velikih periapikalnih lezija indicirana je ako se nehotice dogodi da izađu velike količine materijala za punjenje korijenskih kanala, kako bi se omogućilo cijeljenje periradikularnog tkiva.The surgical treatment of a case presenting pain and swelling due to the extrusion of the root canal filling into a large periapical lesion between left maxillary lateral and canine teeth is presented in this report. The swelling was painful on palpation. Removal of the lesion and the material was made surgically. Complete healing was observed at the postoperative first year radiographically. Surgical intervention of large periapical lesions is indicated in cases in which the extrusion of large amount of root canal filling material occurred inadvertently to provide healing of the periradicular tissues

Design and Evaluation of UI/UX Using the Heuristic Evaluation Method: The Case of Universitas Papua Website

This research focuses on designing and evaluating user interface/user experience (UI/UX) of the Informatics Engineering website profile of Papua University using the Heuristic Evaluation method. One crucial aspect of website design is the UI design, which serves as the interaction tool between the user and the website itself, thus determining the user experience. The research method includes problem identification, literature review, UI design, questionnaire testing, evaluation, and result analysis. The questionnaire as a tool for the evaluation obtained data from 21 respondents, including 4 lecturers of Informatics Engineering experiencing in this field. The analysis concludes that there is an average severity level of 2, indicating minor issues in the website UI design. Aspects requiring further improvement include Error Prevention System, Recovery and System, and Help and Documentation. However, these aspects can still be improved to enhance the quality of website design. Suggestions for further development include adding error message notification features, feedback features, and design documentation to enhance user experience when using the website.      This research focuses on designing and evaluating user interface (UI/UX) of the Informatics engineering website profile of Universitas Papua using Heuristic Evaluation, a qualitative method used to assess UI quality. One crucial aspect of website design’s the UI, which serves as the tool for user interaction and determines user experience. Research process involves problem identification, literature review, UI design using prototype method, questionnaire testing, user experience evaluation using the 10 Heuristic Principles method, and evaluation results. The questionnaire, as an evaluation tool, gathered data from 21 respondents, including 4 lecturers of Informatics Engineering experiencing in this field. The evaluation results concluded an average severity level of 2, indicating minor issues in the website's UI design. Areas needing improvement include Error Prevention, System Recovery, Help, and Documentation. However, these aspects can be enhanced to improve the website design quality. Suggestions for further development include incorporating three aspects to enhance user experience

In vitro sealing ability of dentin bonding agents and cavity varnish with amalgam as retrofills

The aim of this study was to test the effect on the seal produced by an amalgam retrofill of two dentin bonding agents (Amalgambond and All-Bond) and a cavity varnish (Copalite). The three materials were tested when placed before the retrofill (group I) and before and after the retrofill (group II). Ninety teeth distributed into three groups were prepared for the retrofilling. Each group was divided into subgroups of I and II. Linear apical leakage was measured by a stereomicroscope after 1 month in dye. All materials permitted dye leakage around the retrofill, regardless of the application type. No statistical difference was found between the Amalgambond subgroups or between the All-Bond subgroups. There was less leakage in varnish group I than group II. Amalgambond group I leaked significantly less than All-Bond group I

Comparison of four electronic root canal length measurement devices

Objective: The objective of this study is to evaluate the performance of four electronic root canal length measurement devices (ERCLMDs) [Root ZX, Raypex 6, ProPex II, and VDW Gold with ERCLMD] in wet and dry root canals with different major foramen diameters, in association with three file positions within the final 1mm of canals

Tek parti dönemi gazeteciliğinde faşizan söylem: varlık vergisi örneği

Faşizmin, Hitler ve Mussollini gibi güçlü siyasal liderleri bulunurken, ünlü teorisyenleri ve genel geçer evrensel ilkeleri diğer ideolojilere nazaran daha az bulunmaktadır. Propaganda, ajitasyon ve coşkulu milliyetçilikle oldukça yakın bağları olan faşizm, genelde kandaşlık vurgusu üzerinden ırksal üstünlüğü savunmakta ve bu durum "biz" ve "öteki" ayrımına yol açmaktadır. Faşizmin ürettiği bu ayrımcı dil; rejimin, ideolojinin, hareketin veya gündelik hayatın sıradan söylemlerinde her an karşılaşılabilecek bir yaygınlığa sahiptir. Türkiye'de 1923-1950 tarihleri arasında hüküm süren Tek Parti döneminin millet ve milliyetçilik anlayışlarının kültürel ya da bir başka ifadeyle subjektif millet anlayışına uygun olmasına rağmen, 1930'lar ve 1940'lardaki bazı uygulamaların şoven hatta ırkçı unsurları içinde barındırdığı iddia edilmektedir. Bu uygulamalardan birisi de 1942 ile 1944 yılları arasında uygulanan Varlık Vergisi Kanunu'dur. Bu çalışmada amaç, Varlık Vergisi uygulamasını konu alarak,Cumhuriyetin Tek Parti döneminin hükümet ve toplum nezdinde faşizan söylemler üretip üretmediğini açıklamaya çalışmaktır. Bu amaçla, çalışmada, Tek Parti döneminde yasalaşıp hükümet tarafından yürütülen 1942 Varlık Vergisi uygulamasının ilk gündeme getirilmesinden tartışmaların sönümlendiği yaklaşık 29 aylık süreç içerisinde dönemin Cumhuriyet Gazetesi'ndeki haber metinleri ve köşe yazıları incelenmiştir. Dönemin hükümet yanlısı Cumhuriyet Gazetesi üzerinden faşizan söylemin ayrımcı dili, eleştirel söylem çözümlemesinin söylemtarihsel yaklaşımına göre incelenmiştir. Çalışmada elde edilen bulgular ışığında Tek Parti döneminin faşizan saiklerle anılmasının en büyük nedenlerinden birinin, dönemin basınında kullanılan ayrımcı dilin yoğunluğu olduğu ortaya konulmuştur. Tek Parti döneminde, rejimden ziyade gündelik hayatın sıradan söyleminde faşizan dilin yaygın olduğu gözlenmiştir.There are fewer theoretical theorists and universal principles in general in fascism than other ideologies, while it has strong political leaders such as Hitler and Mussolini. Fascism, which has close ties to propaganda, agitation and enthusiastic nationalism, defends racial superiority over the accusation in general,and this leads to the distinction between "us" and "the other". This discriminatory language produced by fascism; has a prevalence that can be encountered discourses of the regime, ideology, movement or at any time in the ordinary everyday life. Despite the fact that Single Party period during 1923 to 1950 has an understanding of cultural nation or, in other words, subjective nationalism, some practices in the 1930s and 1940s are claimed to contain chauvinist or even racist components. One of these applications is the Capital Tax Law, which was applied between 1942 and 1944. The aim of this study is to try to explain whether the Republican Single Party period produces fascist discourses by the government and the society by considering the Capital Tax application. For this purpose, in this study, the news texts and columns about the 1942 Capital Tax application, which was enacted by the government during the Single Party period, in the Cumhuriyet Newspaper, 29-month period were examined in the period in which was brought to the first agenda until the discussions faded. The discriminatory language of fascist discourse was analyzed through the pro-government Cumhuriyet Newspaper according to the discourse-historical approach of critical discourse analysis. In the light of the findings obtained in the study, it was revealed that one of the biggest reasons for the Single Party period to be mentioned with fascist motives is the intensity of the discriminatory language used in the press of the period. It was observed that fascist language was common in the ordinary discourse of daily life rather than the regime in the Single Party period