Pengaruh Kualitas Auditor terhadap Manajemen Laba (Studi Empiris pada Perusahaan Non Keuangan yang Terdaftar di Bei Tahun 2009-2011)

This study aims to analyze the association between the magnitude of earnings management and auditor quality. The information asymmetry motivates management to execute manipulate performance with earnings management. Auditor quality use industry specialist auditor and big four auditor. The Modified Jones Model is used to measure discretionary accruals (the proxy for earnings management). The sample used in this research was the secondary data from annual report of non financial companies which listed on Bursa Efek Indonesia in 2009-2011. The sample was taken using the method of purposive sampling, and those meeting the selection criteria were also taken. The sample used counts of 756 companies. The statistic method used was multiplied analysis linear regression with hypothesis testing of statistic t and F test. The results provide evidence that industry specialist auditor significantly influence the earnings management. Nonetheless, big four auditor wasn\u27t significant influence to the earnings management

Klub Kebugaran dan Kecantikan Wanita dengan Pendekatan Gaya Hidup

Wanita mengalami berbagai Perubahan gaya hidup dari zaman dahulu hingga sekarang. Zaman sekarang wanita identik dengan sosok mandiri,berwawasan luas, dan membutuhkan pengakuan dari lingkungan sekitarnya.Wanita karir sudah menjadi hal yang umum, tanpa meninggalkankodratnya sebagai wanita tidak sedikit dari mereka yang sudah berumah tangga menjalani peran ganda sebagai wanita karir dan ibu rumah tangga.mendukung aktivitasnya diperlukan kondisi jiwa dan raga yang prima. Fisik yang sehat, bugar, dan penampilan menarik menjadi modal utama untukberaktivitas dengan optimal. Fasilitas klub kebugaran dan kecantikan wanita hadir sebagai tempat bagi wanita untuk mengembalikan kondisi fisiktersebut, dan beristirahat sejenak dari kesibukannya. Fasilitas ini dibuat berdasarkan karakter dan kebutuhan wanita usia 21-40 tahun agar segalakegiatan didalamnya dapat mendukung

A Review on Cybersecurity based on Machine Learning and Deep Learning Algorithms

Machin learning (ML) and Deep Learning (DL) technique have been widely applied to areas like image processing and speech recognition so far. Likewise, ML and DL plays a critical role in detecting and preventing in the field of cybersecurity. In this review, we focus on recent ML and DL algorithms that have been proposed in cybersecurity, network intrusion detection, malware detection. We also discuss key elements of cybersecurity, main principle of information security and the most common methods used to threaten cybersecurity. Finally, concluding remarks are discussed including the possible research topics that can be taken into consideration to enhance various cyber security applications using DL and ML algorithms

Peningkatan Kemampuan Siswa Menyelesaikan Soal Matematika Berbahasa Inggris Menggunakan Lembar Kerja Siswa Bilingual Di Sekolah Menengah Atas Negeri 1 Muara Enim

Penelitian ini bertujuan untuk meningkatkan kemampuan siswa menyelesaikansoal matematika berbahasa Inggris melalui penggunaan LKS Bilingual dalampembelajaran matematika di kelas X-C SMA Negeri 1 Muara Enim. Penelitian inimenggunakan desain penelitian tindakan kelas. Pembuatan instrumen penelitianmenggunakan konsep penelitian pengembangan, sampai dengan tahap smallgroup, serta desain Subjek penelitian ini adalah siswa kelas X.C SMA Negerin 1Muara Enim, berjumlah 34 orang. Pengumpulan data penelitian menggunakanmetode walk through, tes hasil belajar, observasi, dokumentasi, dan angket.Analisis data penelitian menggunakan teknik analisis deskriptif. Khusus untuksoal tes digunakan analisis validitas dan reliabilitas soal tes. Berdasarkan hasilpenelitian dapat disimpulkan bahwa penggunaan LKS Bilingual dalampembelajaran matematika di kelas X-C SMA Negeri 1 Muara Enim dapatmeningkatkan kemampuan siswa menyelesaikan soal matematika berbahasaInggris. Indikator keberhasilan dalam penelitian ini adalah meningkatnyakemampuan siswa Kelas X-C SMA Negeri 1 Muara Enim dalam menyelesaikansoal matematika berbahasa Inggris dengan pencapaian kriteria ketuntasan minimal(KKM) mata pelajaran matematika sebesar 75% oleh sekurang-kurangnya 80%siswa tercapai. Banyaknya siswa yang mencapai KKM di atas, pada siklus Isebanyak 79% dan pada siklus II sebanyak 88%. Penulis menyarankan beberapahal, yaitu: 1) LKS Bilingual kiranya dapat dijadikan sebagai salah satu sumberbelajar yang dapat memberikan siswa kesempatan untuk mengkonstruksi sendiripengetahuannya, dan 2) para guru matematika, ataupun guru mata pelajaran lain,dapat menggunakan atau mengembangkan LKS Bilingual ini dalam kegiatanpembelajaran pada mata pelajaran masing-masing dan dapat menjadikannyasebagai motivasi untuk mengembangkan profesinya

Analisis Kualitas Layanan Berbasis Servqual Terintegrasi Dengan Metode Qfd

Pelayanan terhadap pelanggan merupakan salah satu faktor utama untuk meningkatkan kualitas dari lembaga pendidikan. Selain itu, diharapkan ada suatu proses penyempurnaan berkelanjutan (continual improvement) terhadap kinerja sekolah sehingga kualitas dan output sekolah sebagai sebuah institusi pendidikan selalu menjadi lebih baik dari waktu ke waktu. Karena itu perlu adanya peninjauan terhadap konsumen untuk meningkatkan kualitas dari lembaga pendidikan terkait sehingga layanan lembaga pendidikan di SMKN 6 Kota Malang semakin baik. Penelitian ini menggunakan integrasi metode Service Quality (Servqual) dan Quality Function Deployment (QFD). Fungsi dari integrasi tersebut adalah memperjelas perencanaan untuk melakukan perbaikan. Integrasi ini di lakukan dengan memanfaatkan gap persepsi dan ekspektasi pada room I House of Quality, dan hasil dari pengukuran Servqual digunakan pada room II House of Quality. Berdasarkan hasil penelitian kualitas jasa pelayanan SMKN 6 kota Malang dapat diketahui bahwa atribut yang mempunyai tingkat kepentingan tertinggi pertama adalah Kenyamanan tempat duduk dalam kelas. Sedangkan atribut dengan tingkat kepentingan tertinggi kedua adalah ketanggapan manajemen menerima keluhan siswa, dan kepentingan tertinggi ketiga adalah kebersihan toilet

Adaptive online deployment for resource constrained mobile smart clients

Nowadays mobile devices are more and more used as a platform for applications. Contrary to prior generation handheld devices configured with a predefined set of applications, today leading edge devices provide a platform for flexible and customized application deployment. However, these applications have to deal with the limitations (e.g. CPU speed, memory) of these mobile devices and thus cannot handle complex tasks. In order to cope with the handheld limitations and the ever changing device context (e.g. network connections, remaining battery time, etc.) we present a middleware solution that dynamically offloads parts of the software to the most appropriate server. Without a priori knowledge of the application, the optimal deployment is calculated, that lowers the cpu usage at the mobile client, whilst keeping the used bandwidth minimal. The information needed to calculate this optimum is gathered on the fly from runtime information. Experimental results show that the proposed solution enables effective execution of complex applications in a constrained environment. Moreover, we demonstrate that the overhead from the middleware components is below 2%

Analisis Pengaruh Pembiayaan Baitul Maal Wat Tamwil Terhadap Perkembangan Usaha Nasabah (Studi Kasus Di BMT Pradesa Mitra Mandiri Kabupaten Langkat)

Some of the problems faced by small businesses most importantly are capital problems for business development. Because of the difficulty of accessing capital, business development is hampered which results in businesses run by business actors not running smoothly, BMT Pradesa Mitra Mandiri provides solutions by providing financing to prospective customers who lack capital to run a business. This study aims to analyze the effect of financing provided by BMT Pradesa Mitra Mandiri on the development of customer business before and after getting financing, business development indicators in this study are, how the venture capital, sales turnover and business profits after and before getting financing. This type of research used in this study is a descriptive method with a quantitative approach. The sample in this study used a non-probability method with a purposive sampling technique. The sample used is the customer members who get financing from BMT Pradesa Mitra Mandiri with a sample of 40 respondents. Data collection technique using questionnaires, interviews and observations. Data analysis techniques used in this study were descriptive analysis techniques through validity, reliability, and Paired T-test with SPSS 18. The results showed that the funding provided by BMT Pardesa Mitra Mandiri greatly influenced the development of customer business in the area of Langkat District, as evidenced by the results of the study showing that venture capital, sales turnover and business profits had increased between before and after getting financing from BMT Pradesa Mitra Mandiri

Keanekaragaman, Dominasi, Persebaran Spesies Penggerek Batang Padi Dan Serangannya Pada Berbagai Tipologi Lahan Di Provinsi Jambi

Diversity, domination, and distribution of rice stem borer species and its damage in various land typologies in Jambi Province. The research was conducted to analyze the diversity, domination, species distribution of rice stem borers (RSB) and its damage on various land typologies in Jambi Province. The research was carried out using survey method, from December 2010 until June 2011. Samples of RSB were collected from tidal swamp in Tanjung Jabung Timur District, swampy area in Muaro Jambi District, rainfed lowland in Sarolangun District, irrigated lowland in Merangin District, and irrigated upland in Kerinci District and Sungai Penuh District. The results showed that there were five spesies of RSB found in Jambi Province. Scirpophaga incertulas Walker (yellow stem borer) was the most dominant of RSB, followed by Sesamia inferens Walker (pink stem borer), Chilo suppressalis Walker (striped stem borer), Chilo polychrysus Meyrick (dark-headed stem borer), and Scirpophaga innotata Walker (white stem borer). The distribution of S. incertulas, S. inferens, C. suppressalis and C. polychrysus were in all of rice field in Jambi Province, but that of S. innotata was limited over tidal swamp and rainfield lowland area. The RSB damage rate was lower than economic thereshold