The Influence of Profitability, Solvency, and Auditor's Opinion to Audit Report Lag at Coal Mining Companies

Submitting financial statements adapted in accordance with accounting standards audited by a registered public accountant with Financial Service Authority known as Otoritas Jasa Keuangan (OJK) is required for every public company. In delivering financial reports to the public, there would be a delay affected by a period of audit reporting (audit report lag). The goal of this research was to determine the impact of profitability, solvency, and auditor's opinion to audit report lag on sub-sector coal mining companies listed on the Indonesian Stock Exchange. Quantitative study with purposive sampling method was used as the research method. In addition, the data were obtained from the company's financial statements which have been published. Multiple linear regression and hypothesis testing using t and f statistics with a confidence level of 5% were applied as the analysis technique. The amount of the research objects was 18 out of 22 classified companies from the period of 2012 to 2014. From this study, it can be concluded that both profitability and auditor's opinion have significant influence on audit report lag. In contrast, solvency has no significant influence on audit report lag

Pengaruh Kombinasi Asam Oleat dan Minyak Atsiri Bunga Kamboja Cendana (Plumeria Alba) sebagai Permeation Enhancer terhadap Karakter Fisik dan Pelepasan Ketoprofen dari Matriks Patch Transdermal

Ketoprofen adalah obat antiinflamasi non-steroid yang dapat menimbulkan iritasi pada saluran gastrointestinal, sehingga diperlukan jalur pemberian alternatif yaitu dengan patch transdermal. Penelitian ini bertujuan untuk mengetahui pengaruh kombinasi asam oleat dengan minyak atsiri bunga kamboja cendana (Plumeria alba) sebagai permeation enhancer terhadap karakter fisik dan pelepasan ketoprofen dari matriks patch transdermal. Penelitian ini dilakukan dengan menguji delapan formula yang diperoleh dari software Design Expert versi 7 menggunakan simplex lattice design dengan perbandingan asam oleat:minyak atsiri bunga kamboja cendana sebesar 0:1; 0:1; 0,75:0,25; 0,5:0,5; 1:0; 1:0; 0,25:0,75 dan 0,5:0,5. Pengujian yang dilakukan meliputi pengujian karakter fisik (bobot, ketebalan, susut pengeringan, ketahanan lipatan) dan efisiensi disolusi. Data yang dihasilkan dianalisis secara statistik menggunakan ANOVA two-way dengan taraf kepercayaan 95%. Formula optimal ditentukan oleh software Design Expert versi 7. Penentuan profil dan fluks ketoprofen dianalisis menggunakan Solver. Hasil uji yang diperoleh dari kedelapan formula untuk bobot, ketebalan, susut pengeringan dan efisiensi disolusi adalah berbeda signifikan secara statistik (p<0,05), namun tidak berbeda signifikan pada uji ketahanan lipatan matriks patch (p>0,05). Formula optimal yang diperoleh yaitu perbandingan komposisi asam oleat:minyak atsiri bunga kamboja cendana sebesar 0:1 dengan bobot sebesar 1,729 gram, tebal 0,414 mm, persentase susut pengeringan sebesar 7,88% dan nilai efisiensi disolusi sebesar 81,18% selama 300 menit. Mekanisme pelepasan ketoprofen dari matriks patch mengikuti kinetika Kosmeyer Peppas dengan nilai R2 sebesar 0,97. Nilai konstanta kecepatan disolusi (k) yang diperoleh adalah sebesar 2,24 mg/jam.cm2 dengan nilai eksponensial difusi (n) sebesar 0,21

Pengaruh Lingkungan Kerja Dan Motivasi Kerja Terhadap Kepuasan Kerja Karyawan Pada Direktorat Umum Lembaga Pelayanan Publik Televisi Republik Indonesia

This study aims to: (1) To determine the effect of the work environment on employee job satisfaction at the General Directorate of Public Services TVRI. (2) To determine the effect of work motivation on employee job satisfaction at the General Directorate of Public Services TVRI. (3) To determine the effect of the working environment and motivation to work together on employee job satisfaction at the General Directorate of Public Services TVRI. The analysis technique used in this study is a simple linear regression analysis and multiple linear regression. Sampling was done by stratified random sampling technique, while the technique of data collection is done by distributing questionnaires, which are then processed using SPSS 19.0. The results showed that: (1) The working environment has a significant impact on job satisfaction. This means that a conducive working environment will be increased job satisfaction. (2) Motivation of work has a significant impact on job satisfaction. This means that high motivation will be able to increase job satisfaction, (3) The work and motivation to work together to have a significant impact on job satisfaction; the influence is 34.9%

Pengaruh Kekeringan Terhadap Pertumbuhan Dan Perkembangan Tanaman Nyamplung (Callophylum Inophyllum L.) Dan Johar (Cassia Florida Vahl.) Dari Provenan Yang Berbeda

Nyamplung (Callophylum inophyllum L.) and johar (Cassia florida Vahl.) are alternative plants that are resistant to drought. Global warming that occurred in the last few years caused extreme climate change, one of which is drought. The purpose of this research were to examine and determine the growth and development of plants and the response of morphology, physiology, and anatomy of these plants to drought condition, and adaptive species to drought. This research used drought stress treatment for 10 days, 20 days, 30 days, and 40 days, while control plants were watered every 2 days. Each treatment used 3 replications. Parameters observed were plant height, stem diameter, number of leaves, leaf area, proline levels, plant water content, total dry weight, root dry weight, stomata index, root anatomy, anatomy of stem, and leaf anatomy. Physiological data obtained were analyzed using T-test. The results showed that plants responded to drought stress by decreasing plant height, stem diameter, number of leaves, leaf area, root dry weight, total dry weight, water content of plants, transpiration rate, stomata lindex, root cortex thickness, leaf mesophyll thickness, leaf phloem thickness, other wise occurred increasing level of proline, root epidermis thickness, stem xylem diameter, stem cortical thickness and leaf xylem thickness. Johar plant was more adaptive plant to drought stress than nyamplung plant

PREVALENCE STUDY OF INTESTINAL WORM IN PRIMARY SCHOOL CHILDREN IN KURANJI COASTAL AREA, LOMBOK, WEST NUSA TENGGARA

Background: Intestinal worm infection among school children has become one of the major public health problems in Indonesia and worldwide. Intestinal worm infection has been widely known as associated with poor environmental sanitation, poor hygiene, lack of access to clean water, which lead to poor nutritional status, poor academic achievement, high morbidity and mortality rates. This study aimed to estimate the prevalence of intestinal worm among primary school children in Kuranji coastal area, Lombok, West Nusa Tenggara. Subjects and Method: This was a descriptive cross-sectional study. The study was carried out in Kuranji coastal area, Lombok, West Nusa Tenggara, in May 2017. Stool specimens from 144 primary school children in Kuranji, Lombok, were collected as sample and examined. Intestinal worm examination was carried out by Kato Katz method. Prior to specimen collection, information about the purpose of the study was provided. Small stool containers with name label were distributed to the study subjects. In addition to microscopic examination, environmental examination was carried out. Albendazole 400 mg and Pirantel pamoat 125 mg were administered to primary school students who were identified as infected with intestinal worm. Results: Out of 144 small stool containers distributed, 115 stools were collected and examined. Among 115 stools examined, 24 (20.87%) students had been infected by Trichuris trichiura, 5 (4.35%) students had been infected by Ascaris lumbricoides, and 7 (6.09%) students had been infected by Trichuris trichiura and Ascaris lumbricoides. Conclusion: Approximately one out of three primary school children in Kuranji coastal area, Lombok, are infected by intestinal worm. There is a strong need for early detection, health education, and effective treatment to reduce infection, morbidity rate, and mortality rate due to intestinal worm. Keywords: prevalence, intestinal worm, primary school, childre

Diagnostic accuracy of a clinical diagnosis of idiopathic pulmonary fibrosis: An international case-cohort study

We conducted an international study of idiopathic pulmonary fibrosis (IPF) diagnosis among a large group of physicians and compared their diagnostic performance to a panel of IPF experts. A total of 1141 respiratory physicians and 34 IPF experts participated. Participants evaluated 60 cases of interstitial lung disease (ILD) without interdisciplinary consultation. Diagnostic agreement was measured using the weighted kappa coefficient (\u3baw). Prognostic discrimination between IPF and other ILDs was used to validate diagnostic accuracy for first-choice diagnoses of IPF and were compared using the Cindex. A total of 404 physicians completed the study. Agreement for IPF diagnosis was higher among expert physicians (\u3baw=0.65, IQR 0.53-0.72, p20 years of experience (C-index=0.72, IQR 0.0-0.73, p=0.229) and non-university hospital physicians with more than 20 years of experience, attending weekly MDT meetings (C-index=0.72, IQR 0.70-0.72, p=0.052), did not differ significantly (p=0.229 and p=0.052 respectively) from the expert panel (C-index=0.74 IQR 0.72-0.75). Experienced respiratory physicians at university-based institutions diagnose IPF with similar prognostic accuracy to IPF experts. Regular MDT meeting attendance improves the prognostic accuracy of experienced non-university practitioners to levels achieved by IPF experts

The Involvement of Firms in Helping Fight the Pandemic of COVID-19 : Evidence From Indonesia

The purpose of this study is to demonstrate the magnitude of firms socially involved in helping fight the pandemic of COVID-19. This study highlights 680 go public firms in Indonesia. The content analysis is used to find the information of firms' social involvement. The result point of this study demonstrates that from 680 go public firms listed during the pandemic, there are only seven and one-half percent of companies involved in combating the coronavirus outbreak. Firms provide the donation including funds, free internet services, nutrition products, masks, and medical supplies. They have recognized their social involvement as the form of corporate social responsibilit