Analisis Faktor-faktor yang Mempengaruhi Manajemen Laba (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2013-2015)

This study aims to analyze the factors that affect earnings management which is measured by discretionary accruals. These factors include dividend payment, leverage, audit independence, and free cash flow. The control variables that used in this research are profitability and size of firm. The population of this study are manufacturing companies listed on the Indonesia StockExchange (BEI) in 2013-2015. Total sample of this research for three years are 111 companies that selected through purposive sampling method. Research data were analyzed using multiple regression analysis. The results showed that two independent variables namely leverage and free cash flow have a significant negative effect on earnings management. While dividend payment and audit independence have no significant effect on earnings management. Then for both control variables have a significant effect. Profitability has a positive effect while the size of firm has a negative effect on earnings management

Uji Aktivitas Larvasida Ekstrak Daun Jarak Kepyar (Ricinus Communis L.) Terhadap Larva Nyamuk Aedes Aegypti

Castor Plant (Ricinus communis L.) belongs to Euphorbiaceae family. In medicine has been used as antioxidant, antihistaminic, antifertility, antimicrobial, antidiabetic, antiinflammatory, antipyretic, and it has activities to larvacidal, molluscicidal and insecticidal. The aim of this study was to determine the level of mosquito larva (Aedes aegypti) mortality after giving of ethanolic extract showed with LC50. Extract obtained by maceration method, rendamen ethanolic extract obtained as much as 6.073%. This research uses 110 instar, III larvae of mosquito (Aedes aegypti), divided into test solution are made with 3 concentrations (10 µg/mL, 100 µg/mL, 1000 µg/mL), positive control using Abate and negative control using water. Observations were made after 24 hours of treatment. Toxicity test results shows ethanolic extract is an extract that is active as Larvacidal showed LC50 as much as 138,995 ± 1,5 µg/mL < 1000 µg/mL. Based on qualitative testing of the chemical component using TLC method known ethanolic extract of Castor Plant (Ricinus communis L.) leaves contain alcaloids, saponins and flavonoids

Waktu Pertama Buang Air Kecil (BAK) Pada Ibu Postpartum Yang Dilakukan Bladder Training

. Urinary retention is defined as the inability to urinate. Postpartum urinary retention caused some complication is the occurrence of uremia, infection, sepsis, and occurrence of spontaneous bladder rupture. Troubleshooting urinal one of which can be done by training voiding (bladder training). Bladder training is a management that aims to retrain the bladder to normal voiding pattern by stimulating urine output. The purpose of this study is to describe the first time urination (BAK) on postpartum mothers who do bladder training. Design research using descriptive. The population in this study were all spontaneous first day postpartum mothers in hospitals Kraton Pekalongan on 20 May - 8 June 2013. The sampling technique was accidental as much as 30 maternal postpartum spontaneous first day in hospitals Kraton Pekalongan. Collecting data using the checklist and observation sheet. Analysis of the results of studies using univariate analysis with the result that the entire post-partum mothers can urinate (BAK) quickly after giving birth with an average time of first urination (BAK) 2.7 hours postpartum. Suggestions for health workers to apply bladder training in the mother postpartum because it has a positive impact for postpartum mothers because it can stimulate the bladder immediately so as to prevent the occurrence of bleeding

Optimasi Metode Penetapan Ranitidin Dalam Plasma Manusia Secara in Vitro Dengan Metode Spektrofotometri Ultraviolet-visibel

Research of determination ranitidine plasma concentration in vitro has been done. This research aimed to analysis ranitidine in human plasma in vitro with Ultraviolet-Visible spectrophotometry and to get result that optimal of analysis method in human plasma in vitro with Ultraviolet-Visible spectrophotometry. A method for determination ranitidine in human plasma in vitro used UV-VIS spectrophotometry with solvent HCl 0.1 N. This research was used two method. First method the ranitidine standard solution was added early, while the second method ranitidine standard solution was added after TCA and plasma had been mixed and sentrifugated. From second method has been gotten maximum wave length 320.5 nm in finish concentration ranitidine in human plasma 500 ppm. Determination of linearity calibration curve was linear between concentration with absorbantion range of 200-600 ppm with correlation efficient (r) = 0.997 a = 0.081 and b = 9.417x10-4. The result of precision with first method to 500 ppm (CV=2.28%), while CV value to 500 ppm with second method was 1.60%. Limit of detection was 43.64 ppm, limit of quantitation was 145.48%. The accuracy of recoveries 500 ppm was 104.99%. This second method was sufficiently applicable to bioavailability and bioequivalence studies of ranitidine in human plasma in vivo. Keywords : ranitidine; human plasma; method optimation; spectrophotometry

Hubungan Sikap dan Motivasi Belajar dengan Prestasi Belajar IPS Terpadu Siswa Kelas VIII

The research aims to find out (1) the relationship between students learning attitude and achievement, (2) the relationship between students learning motivation and achievement, (3) the relationship between students learning attitude and achievement in Integrated Social Studies at 8th grade of SMPN 2 Raman Utara, Lampung Timur, academic year 2015-2016. The research was conducted quantitatively whose research population was the students of 8th grade of SMPN 2 Raman Utara. Research sampling was taken through proportional random sampling with 51 sample. Data was analyzed by Spearman coefficient correlation and multiple correlation. Results of the research show that (1) there is positive relationship between students learning attitude and achievement, (2) there is positive relationship between students learning motivation and achievement, (3) there is positive relationship between students learning attitude, motivation, and achievement in Integrated Social Studies at 8th grade of SMPN 2 N Raman Utara, Lampung Timur, academic year 2015-2016.Penelitian ini bertujuan untuk mengetahui (1) hubungan sikap dengan prestasi belajar, (2) hubungan motivasi dengan prestasi belajar, (3) hubungan sikap dan motivasi dengan prestasi belajar pada mata pelajaran IPS Terpadu siswa kelas VIII di SMPN 2 Raman Utara Lampung Timur tahun ajaran 2015/2016. Jenis penelitian ini adalah penelitian kuantitatif. Populasi penelitian adalah siswa kelas VIII di SMPN 2 Raman Utara. Teknik pengambilan sampel penelitian menggunakan proportional random sampling, dengan jumlam sampel sebanyak 51 siswa. Analisis data penelitian menggunakan koefisien korelasi Spearman dan korelasi ganda. Hasil penelitian menunjukkan bahwa (1) ada hubungan positif antara sikap dengan prestasi belajar,(2) ada hubungan positif antara motivasi dengan prestasi belajar, (3) ada hubungan positif antara sikap dan motivasi belajar dengan prestasi belajar IPS Terpadu siswa kelas VIII di SMPN 2 Raman Utara Lampung Timur tahun ajaran 2015/2016

Charge Transport in a Quantum Electromechanical System

We describe a quantum electromechanical system(QEMS) comprising a single quantum dot harmonically bound between two electrodes and facilitating a tunneling current between them. An example of such a system is a fullerene molecule between two metal electrodes [Park et al., Nature, 407, 57 (2000)]. The description is based on a quantum master equation for the density operator of the electronic and vibrational degrees of freedom and thus incorporates the dynamics of both diagonal (population) and off diagonal (coherence) terms. We derive coupled equations of motion for the electron occupation number of the dot and the vibrational degrees of freedom, including damping of the vibration and thermo-mechanical noise. This dynamical description is related to observable features of the system including the stationary current as a function of bias voltage.Comment: To appear in Phys. Rev. B., 13 pages, single colum

Aplikasi Metode Nonkonvensional Pada Ekstraksi Bawang Dayak

Ekstraksi konvensional pada umumnya membutuhkan waktu yang lama,kurang ramah lingkungan, danberpotensi memicu kerusakan senyawa, sehingga perlu metode alternatifsepertiUltrasound Assisted Extraction (UAE) dan Ultrasound-Microwave Assisted Extraction (UMAE). Tujuan dari penelitian ini adalah untuk mempelajari aplikasi metode UAE dan UMAE pada ekstraksi bawang dayak. Bawang dayak secara tradisional dikenal sebagai salah satu tanaman obat di Kalimantan. Optimasi ekstraksi dengan UAE dilakukan terhadap variabel waktu ekstraksi  dan kuantitas pelarut.Sedangkan pada metode UMAE, optimasi dilakukan terhadap variabel waktu.Hasil penelitian menunjukkan hasil terbaik dengan variable waktu 30 menit dan kuantitas pelarut 240 mL menggunakan UAE.Rendemen ekstraksi dengan metode UAE lebih tinggi daripada UMAE, dimana trend fluktuatif ditunjukkan oleh hasil ekstraksi dengan metode UMA

Penentuan Total Fenol Ekstrak Umbi Bawang Dayak Hasil Ekstraksi Dengan Metode Ultrasound Assisted Extraction (UAE) dan Ultrasonic-Microwave Assisted Extraction (UMAE)

Bawang dayak (Eleutherine americana) merupakan tanaman khas Kalimantan yang memiliki semua kandungan fitokimia antara lain alkaloid, glikosida, flavonoid, fenolik, steroid dan tanin. Senyawa fenolik berpotensi sebagai antioksidan.Ekstraksi senyawa bahan alam secara konvensional membutuhkan waktu yang lama dan dapat memicu kerusakan senyawa sehingga perlu metode yang lebih cepat dan efesien seperti metode Ultrasound Assisted Extraction (UAE) danUltrasound-Microwave Assisted Extraction (UMAE). Tujuan dari penelitian ini adalah untuk mengekstrak dan menentukan kadar senyawa fenolik dalam bawang dayak. Hasil yang optimal didapatkan dari waktu sonikasi selama 30 menit danvolume pelarut sebesar 240 mL.Penggunaan microwave dalam ekstraksi justru menimbulkan degradasi senyawa fenolik. Kata kunci: total fenol, bawang dayak, Eleutherine americana, UAE, UMA