The Influence of Bid-ask Spread and Leverage on Earnings Management with Good Corporate Governance as Moderating Variable

This research was intended for obtaining an empirical evidence regarding good corporate governance to moderate the influence of bid-ask spread and leverage on earnings management. Earnings management was measured by the three proxies of real earnings management. It was included cash flow operation, production cost, and discretionary expenses. Bid-ask spread was measured by ask and bid price of the company\u27s shares in given period. Leverage was measured by the ratio of total debt and assets. A good corporate governance was measured by score Corporate Governance Perception Index (CGPI). The research population was a company listed on the Indonesia Stock Exchange in 2008-2015. The sampling method is used a purposive sampling. The samples analyzed was 56 samples. An analytical technique is used Moderated Regression Analysis (MRA). The result showed that a good corporate governance did not moderate the influence of bid-ask spread on earnings management. However, a good corporate governance weakens the influence of leverage on earnings management

Efek Pemberian Entrasol dan Biskuit MP-ASI terhadap Peningkatan Berat Badan dan Panjang Badan Balita Gizi Kurang

The objective of the study was to investigate the effect of ENTRASOL and MP-ASI BISCUIT on improving body weight and height of under five children with under nutrition in Jembrana Regency. This is an experimental study was under taken for 30 days (four weeks), the first group was given ENTRASOL and the second group was given MP-ASI BISCUIT. The study subjects were under five children aged 12 until24 months with under nutrition status. Subject were devided into two groups, each group comprising 16 under five children. The two treatment groups showed average increase of body weight and height before and after treatment. The higher difference of body weight was found in group receiving ENTRASOL (0,8 ± 0,1) kg, than in group MP-ASI BISCUIT (0,6 ± 0,2) kg. And about height, the higher difference was found in group receiving ENTRASOL (0,3 ± 0,1) cm, than in group MP-ASI BISCUIT (0,2 ± 0,1) cm. The result of Paired t test for increase of body weight and height before and after treatment for ENTRASOL and MP-ASI BISCUIT groups revealed significant difference in both group. In the other hand, high significant difference was found between ENTRASOL and MP-ASI BISCUIT by using independent t test. It was concluded that, the effect of ENTRASOL was better than MP-ASI BISCUIT to improved body weight an height of under fives child with under nutrition status.Key words: ENTRASOL, MP-ASI BISCUIT, nutritional status, under fives children, body weight, heigh

The Effect of Role Conflict, Role Ambiguity, and Role Overload in Burnout Government Internal Supervisors with Tri Hita Karana Culture as Moderation

This study aims to obtain empirical evidence of Tri Hita Karana\u27s cultural abilities in moderating the effect of role conflict, role ambiguity, and the role overload in burnout experienced by the Government Internal Supervisory Apparatus (APIP) at the Inspectorate of Bali Province. The technique of determining the sample used is saturated sampling (census). The number of respondents was 47 APIP. The data used is in the form of primary data. Data collection using survey methods using questionnaires. The analysis technique used in this study is Partial Least Square (PLS). The results of the analysis show that the culture of Tri Hita Karana causes the effect of role conflict and the role of overload in reduced burnout. However, Tri Hita Karana\u27s culture does not moderate the effect of the role ambiguity on burnout experienced by the APIP at the Inspectorate of Bali Province

ADAPTASI LINGUISTIK DAN SOSIAL KOMUNITAS PLURALIS DI NTB: KAJIAN ATAS SISTEM BUDAYA LOKAL DALAM RANGKA PENYIAPAN SDM PARIWISATA UNGGUL DAN INOVATIF

Nusa Tenggara Barat (NTB), as one of the regions that is prepared to be a tourism­ based economic corridor development requiring competitive and innovative humanresources. By employing interview and observation methods, and the use of qualitative and quantitative  data  analyses, the results are: (a)  there is a difference in nonverbal behavior among the plural community of NTB, although the forming element of the community is the same; (b) a number of nonverbal behaviors showing solidarity and tolerance among the pluralistic community of West Barat are reflected in ngejot, Fitrayadnya, tomb pilgrimage traditions and the formation of space expressing solidarity and tolerance  in the form of  Mendapa building; (c) the formation of nonverbal behavior is founded upon cultural values system assuming that human have the same origin, sharing historical similarity; (d) the nurturing of behavior reflecting solidarity and tolerance provides positive energy for creating  competitive and innovative human resources.Keywords: economic corridor, pluralistic community, positive energy, solidarity, toleranc

Effect of Risk Preference, Professional Domination, Information, and Professional Relationship on Ethical Decision Making of Tax Consultants

The purpose of this study was to determine the effect of risk preferences, professional dominance, current information, and professional relationships on tax consultant ethical decision making. This study uses a saturated sampling method with respondents being Tax Consultants Registered at the Indonesian Tax Consultant Association in the Bali Nusa Tenggara Region. Data collection methods used are questionnaires and data analysis using multiple linear regression. The results showed that risk preferences negatively affected the tax consultant's ethical decision making. Professional domination has a negative effect on tax consultant ethical decision making. Present information has a positive effect on tax consultant ethical decision making. Professional relations have a negative effect on tax consultant ethical decision making

Video Pembelajaran Interaktif Berbasis Pendekatan Kontekstual Materi Perkembangbiakan Tumbuhan Vegetatif Muatan IPA untuk Siswa Kelas VI Sekolah Dasar

Penelitian pengembangan ini dilatarbelakangi oleh kesulitan pada siswa untuk memahami materi pada pembelajaran dan kebutuhan pada media pembelajaran khususnya pembelajaran IPA. Penelitian ini bertujuan untuk mengetahui rancang bangun pengembangan video pembelajaran interaktif berbasis pendekatan kontekstual mata pelajaran IPA muatan materi perkembangbiakan tumbuhan vegetatif. Penelitian ini merupakan penelitian pengembangan yang menggunakan model ADDIE (Analysis, Design, Development, Implementation, Evaluation). Metode pengumpulan data menggunakan metode kuesioner/angket. Instrumen yang digunakan pada penelitianberupa lembar kuesioner/angket. Teknik analisis data menggunakan teknik analisis data deskriptif kuantitatif dan teknik analisis data deskriptif kualitatif. Berdasarkan dari hasil kuesioner uji rancang bangun menyatakan bahwa rancang bangun video pembelajaran interaktif sudah sesuai dengan tahapan model pengembangan ADDIE. Adapun hasil validasi produk video oleh ahli isi pembelajaran persentase skor 93,75% dengan kualifikasi sangat baik. Pada ahli desain pembelajaran memperoleh persentase skor 97,72% dengan kualifikasi sangat baik. Ahli media pembelajaran memperoleh persentase skor 93,33% dengan kualifikasi sangat baik. Uji coba perorangan memperoleh persentase skor 91,66% dengan kualifikasi sangat baik. Uji coba kelompok kecil memperoleh persentase skor 93,74% dengan kualifikasi sangat baik. Dengan hasil penelitian tersebut, diketahui bahwa produk video pembelajaran interaktif berbasis pendekatan kontekstual mata pelajaran IPA muatan materi perkembangbiakan tumbuhan vegetatif dinyatakan layak untuk diterapkan dalam proses pembelajaran.&nbsp

PENGENALAN KEPRIBADIAN SESEORANG BERDASARKAN SIDIK JARI DENGAN METODE FUZZY LEARNING VECTOR QUANTIZATION DAN FUZZY BACKPROPAGATION

Kepribadian dapat diidentifikasi melalui analisis pola sidik jari. Pengenalan kepribadian umumnyamenggunakan uji psikometri melalui serangkaian tahapan yang relatif panjang. Melalui analisis pola sidik jari, dapatdiidentifikasi kepribadian secara lebih efisien. Penelitian ini mengajukan algoritma klasifikasi Fuzzy LearningVector Quantization (Fuzzy LVQ) karena waktu komputasi yang lebih cepat dan tingkat pengenalan yang tinggi, dandengan metode Fuzzy Backpropagation yang mampu menyelesaikan model data non linier. Tahapan penelitianterdiri dari akuisisi dan klasifikasi. Tahapan pertama melalui akuisisi sidik jari, ekstraksi fitur, proses pelatihan, danpre-klasifikasi. Selanjutnya tahap klasifikasi, melalui klasifikasi fitur sidik jari uji menggunakan algoritma FuzzyLVQ, dibandingkan dengan Fuzzy Backpropagation. Kepribadian diidentifikasi melalui pola hasil klasifikasimenggunakan basis pengetahuan dermatoglyphics. Unjuk kerja diukur dari pencocokan pola hasil pre-klasifikasidan hasil klasifikasi. Hasil penelitian menunjukkan klasifikasi Fuzzy LVQ tingkat kecocokan tertinggi 93,78%dengan iterasi pelatihan maksimum=100 epoh pada target error 10-6. Sedangkan Fuzzy Backpropagation dengantingkat kecocokan tertinggi 93,30% dengan iterasi maksimum diatas 1000 epoh pada target error 10-3. Hal inimenunjukkan Fuzzy LVQ memiliki unjuk kerja lebih baik dibandingkan Fuzzy Backpropagation. Survey respondendilakukan untuk menguji kesesuaian analisa kepribadian sistem dibandingkan dengan kepribadian responden, danhasil survey menunjukkan analisa kepribadian sistem sebagian besar cocok dengan kepribadian responden