Determinan Penerimaan Opini Audit Going Concern pada Perusahaan Property dan Real Estate

The purposes of this research are to examine the influence of tenure audit, opinion shopping and auditor reputation on acceptance of going concern audit opinion. This research was done to the sub sectors and property company in 2013-2015. The data which is used this secondary data by using purposive sampling technique. Analysis technique which is used in this research is descriptive with quantitative approach using descriptive statistical test, multicolinearity test, logistic regression analysis, and coefficient of determination. The result shows that audit of tenure, opinion shopping, and auditor reputation simultaneously affect the acceptance of going concern audit opinion, audit tenure does not affect the acceptance of going concern audit opinion, opinion shopping does not affect the acceptance of going concern audit opinion, auditor reputation has an effect on acceptance of going concern audit opinio

KEMAJUAN TEKNOLOGI INFORMASI BERDAMPAK PADA GENERALISASI UNSUR SOSIAL BUDAYA BAGI GENERASI MILENIAL

Teknologi informasi melaju dengan pesatnya mendorong terjadinya perubahan perspektif sosial budaya pada generasi muda yang lebih populer sebagai para milenial (Gen Y), perkembangan teknologi menjadi momentum lahirnya era globalisasi yang juga berdampak semakin terbukanya beragam budaya-budaya bangsa secara global. Respon set yang ditampilkan oleh berbagai budaya terutama pada segmentasi milenial kini akan sama dan ini yang menjadi permasalahan serius bangsa Indonesia karena memicu degradasi budaya yang dapat membahayakan kelestarian budaya asli. Ciri khas milenial yang kreatif dan inovatif, namun sisi negatifnya materialistis, konsumtif, dan cenderung lebih mengagungkan budaya bangsa lain dari pada budaya sendiri dengan model kehidupan yang bebas, hedonis, individualistis, serta pragmatis. Penelitian ini dilakukan menggunakan metode kualitatif melalui pendekatan sosiologi hukum dan penerapan teori psikologi perilaku (behaviour), dengan maksud agar penelitian ini mampu menjawab apakah globalisasi informasi terhadap unsur sosial budaya bangsa lain yang diserap oleh generasi milenial akan berpengaruh pada berubahnya karakter dan perilaku mereka terhadap unsur sosial budaya nasional. Penelitian ini mengambil satu kesimpulan, bahwa efek informasi global dapat memberikan perubahan signifikan terhadap pola pandang generasi milenial, oleh karenanya sebagai generasi penerus bangsa dan penyelamat budaya bangsa, para milenial perlu dibekali dengan pemahaman dan pengimplementasian ajaran nilai-nilai Pancasila melalui pembinaan dan kaderisasi disertai upaya memperkokoh rasa nasionalisme dan menjaga kebhineka tunggal-ika-an, dengan demikian degradasi unsur sosial budaya dapat diminimalisir. Diperlukan peran pemerintah agar dapat menerapkan peraturan-peraturan yang jelas dan tegas berikut sanksi-sanksinya untuk melawan penyalahgunaan internet, membuat kebijakan hukum yang tepat berkaitan dengan pesatnya kemajuan teknologi sebagaimana hukum harus dapat bersifat elastis pada permasalahan yang dihadapi sehingga degradasi budaya akan dapat dicegah. Keywords : dampak teknologi, generalisasi unsur sosial budaya, generasi milenia

Prototyping 1,4-butanediol (BDO) biosynthesis pathway in a cell-free transcription-translation (TX-TL) system

Current methods for assembling metabolic pathways require a process of repeated trial and error and have a long design-build-test cycle. Further, it remains a challenge to precisely tune enzyme expression levels for maximizing target metabolite production. Recently it was shown that a cell-free transcriptional-translation system (TX-TL) can be used to rapidly prototype novel complex biocircuits as well as metabolic pathways. TX-TL systems allow protein expression from multiple DNA pieces, opening up the possibility of modulating concentrations of DNA encoding individual pathway enzymes and testing the related effect on metabolite production. In this work, we demonstrate TX-TL as a platform for exploring the design space of metabolic pathways using a 1,4-BDO biosynthesis pathway as an example. Using TX-TL, we verified enzyme expression and enzyme activity and identified the conversion of 4-hydroxybutyrate to downstream metabolites as a limiting step of the 1,4-BDO pathway. We further tested combinations of various enzyme expression levels and found increasing downstream enzyme expression levels improved 1,4-BDO production

Eel Fish Meal (Anguilla sp) As Raw Material for Food Processing

The distribution of eels covers almost all of Indonesia, especially areas such as Central Sulawesi and North Sulawesi. The purpose of this study was to determine the amount of yield in eel flour, determine the water content of eel flour and test the color of eel flour using a spectrophotometer  UV-VIS. The method used is exploratory method and uses a simple completely randomized design (CRD) with 2 repetitions. The results of the analysis of the yield of eel flour in the first collection with the sun drying treatment ranged from 6.1% - 7.8% and the oven drying treatment ranged from 3.7% - 5.7%. In the second sampling, the sun drying treatment ranged from 3.1% - 6.7% and the oven drying treatment ranged from 2.8% - 6.1%. The results of the analysis of the water content of eel flour in the first collection with the sun drying treatment ranged from 10.4% - 13.1% and the oven drying treatment ranged from 10% - 12.3%. In the second sampling, the sun drying treatment ranged from 9.7% - 10.7% and the oven drying treatment ranged from 8.2% - 13.3%. The results of the analysis of the color test of eel flour in the first sampling with the sun drying treatment ranged from 22.45% - 31.95% and the oven drying treatment ranged from 34.1% - 44.95%, while in the second sampling with the Sun drying ranged from 26.05% - 71.55% and oven drying treatment ranged from 18.3% - 65.55%. Keywords: Eel fish meal, oven drying, sun drying, yield, moisture content, color test   ABSTRAK Sebaran  ikan  sidat meliputi hampir  seluruh Indonesia, khususnya  daerah seperti Sulawesi Tengah dan Sulawesi Utara. Tujuan penelitian ini untuk mengetahui banyaknya rendeman pada tepung ikan sidat, mengetahui kadar air tepung ikan sidat dan uji warna tepung ikan sidat menggunakan alat spektrofotometer UV-VIS.  Metode yang digunakan adalah metode eksploratif dan menggunakan rancangan acak lengkap (RAL) sederhana dengan ulangan sebanyak 2 kali. Hasil analisis rendemen tepung ikan sidat pada pengambilan pertama dengan perlakuan pengeringan matahari berkisar, yaitu 6,1% - 7,8% dan perlakuan pengeringan oven berkisar, yaitu 3,7% - 5,7%. Pada pengambilan sampel kedua dengan perlakuan pengeringan matahari berkisar, yaitu 3,1% -  6,7 % dan perlakuan pengeringan oven berkisar, yaitu 2,8% - 6,1%. Hasil analisis kadar air tepung ikan sidat pada pengambilan pertama dengan perlakuan pengeringan matahari berkisar, yaitu 10,4% - 13,1% dan perlakuan pengeringan oven berkisar, yaitu 10% - 12,3%. Pada pengambilan sampel kedua dengan perlakuan pengeringan matahari berkisar, yaitu 9,7% - 10,7% dan perlakuan pengeringan oven berkisar, yaitu 8,2% - 13,3%. Hasil analisis uji warna tepung ikan sidat pada pengambilan pertama dengan perlakuan pengeringan matahari berkisar, yaitu 22,45% - 31,95% dan perlakuan pengeringan oven berkisar, yaitu 34,1% - 44,95%, sedangkan pada pengambilan sampel kedua dengan perlakuan pengeringan matahari berkisar, yaitu 26,05% - 71,55% dan perlakuan pengeringan oven berkisar 18,3% - 65,55%. Kata kunci: Tepung ikan sidat, pengeringan oven, pengeringan matahari, rendemen, kadar air, uji warn

ANALISIS POTENSI AIR PANAS DI BUKIT KASIH KANONANG UNTUK PENGERING GABAH

This study is intended to analyze thehot spring water potential at Bukit KasihKanonang by studying the influence of water level toward the water contents reduction ofunhulled rice mass after drying process has been done.Unhulled rice drying process has been examined on the dryer for five days with thevaried water level. The examination was being done in five hourseach day, starts at 9.00a.m till 02.00 p.m WITA (the local time of middle Indonesia).The result of analysis shows that the percentage of the ideal water contentreduction stand on the position level water with height 15 cm which is 72.470 %. The mostoptimal heat transfer rate of the unhulled rice stands on level 10 cm with the drying timeof 5 hours and cross-sectional size of the dryer is 50 x 50 cm.Keywords : Hot spring Water, Unhulled-Rice Drying, Drying Temperatur

New constructions of twistor lifts for harmonic maps

We show that given a harmonic map $\varphi$ from a Riemann surface to a classical compact simply connected inner symmetric space, there is a $J_2$-holomorphic twistor lift of $\varphi$ (or its negative) if and only if it is nilconformal. In the case of harmonic maps of finite uniton number, we give algebraic formulae in terms of holomorphic data which describes their extended solutions. In particular, this gives explicit formulae for the twistor lifts of all harmonic maps of finite uniton number from a surface to the above symmetric spaces.Comment: Some minor changes and a correction of Example 8.

Bamboo cellulose based single cell protein and nanocellulose by dilute sulfuric acid hydrolysis and fermentation

The novel and facile multi-stage method was used for the conversion of bamboo into nanocellulose and single cell protein. Firstly, the bamboo chips were treated with sodium hydroxide solution followed by hydrogen peroxide bleaching for obtaining cellulose pulp with a brightness of 80% ISO. In the second stage, the obtained bleached cellulosic pulp was achieved with a dilute sulfuric acid and hydrogen peroxide followed by filtration for obtaining the sugar solution, which than was treated and used for Candida utilis cultivation, and nanocellulose, which than was submerged purification and refining for obtaining nanocellulose fibers. The optimal conditions of the yeast cultivation were dertermined for obtaining the single cell protein with protein content of approx. 49.5 wt.%. For isolation of nanocellulose with fiber diameter < 100 nm were proposed: concentration of hydrogen peroxide 0.25 wt.%, the concentration of sulfuric acid 0.75 wt. %, liquor to cellulose ratio 8 to 1, temperature 140oC, time 120 min. The characteristics of nanocellulose were studied by SEM, FTIR, and XRD

Nonclassical Fields and the Nonlinear Interferometer

We demonstrate several new results for the nonlinear interferometer, which emerge from a formalism which describes in an elegant way the output field of the nonlinear interferometer as two-mode entangled coherent states. We clarify the relationship between squeezing and entangled coherent states, since a weak nonlinear evolution produces a squeezed output, while a strong nonlinear evolution produces a two-mode, two-state entangled coherent state. In between these two extremes exist superpositions of two-mode coherent states manifesting varying degrees of entanglement for arbitrary values of the nonlinearity. The cardinality of the basis set of the entangled coherent states is finite when the ratio $\chi / \pi$ is rational, where $\chi$ is the nonlinear strength. We also show that entangled coherent states can be produced from product coherent states via a nonlinear medium without the need for the interferometric configuration. This provides an important experimental simplification in the process of creating entangled coherent states.Comment: 21 pages, 2 figure