Efektivitas Peran Auditor Internal di UIN Syarif Hidayatullah Jakarta yang Ditunjukkan oleh PP No. 60 Tahun 2008: “Sistem Pengendalian Intern Pemerintah (SPIP)”

The effectiveness of the Internal Auditor\u27s role in UIN Syarif Hidayatullah Jakarta Shown By Regulation No. 60 of 2008: "Government Internal Control System (SPIP)". This study aims to determine the factors that can create conditions for a good university governance focus more factors that analyzed the role of internal auditors in UIN Syarif Hidayatullah Jakarta. This research was conducted with descriptive method, using research data sources such as government regulation, Regulation, Regulation of the Inspector General, the Statute of UIN Syarif Hidayatullah Jakarta and Regulations Rector. Data collected later dideskriptifkan, analyzed logically, systematic, and consistent with the research paper more detailed and in-depth. Therefore in view of the explanatory data, this research study is referred to as the analytical descriptive. The main finding of this study is that the regulations governing the Internal Control Unit (SPI), especially concerning the role, functions, duties, powers and responsibilities and organizational support is adequate. The findings of the examiner\u27s next is the terminology used by SPI at UIN Syarif Hidayatullah Jakarta is right. Competence of personnel seen backdrop of education is appropriate. Limitations of this study is factor analyzed only on the role of auditors. The author suggests the existence of such advanced research is to expand the knowledge management factors.DOI: 10.15408/ess.v5i1.233

The Effect of the Intellectual Capital Measurement, the Corporate Social Responsibility Disclosure and the Firm’s Capital Structure on the Financial Performance

This study is aimed to examine the effect of intellectual capital, CSR disclosure and capital structure proxied with debt equity ratio (DER) on financial performance proxied with return on asset (ROA). This research was a quantitative study. The type of data used was secondary data obtained from www.idx.co.id and the company website. The analysis method used was multiple linear regression analysis using SPSS version 22 software. The population in this research was basic industry and chemical companies listed in Indonesia Stock Exchange during the period of 2013–2016. While the samples of this study were determined by using purposive sampling method in order to obtain a total of 100 data that could be processed, the result of this study indicated that intellectual capital had a positive effect and capital structure negatively affected the financial performance of the company. Meanwhile, the disclosure of CSR had no significant effect on the financial performance of the company.     Keywords: intellectual capital, corporate social responsibility disclosure, capital structure, debt equity ratio, return on asset

Changes in contractile proteins during differentiation of myeloid leukemia cells. II. Purification and characterization of actin

A myeloid leukemia cell line, M1, differentiates to macrophage and gains locomotive and phagocytic activity when incubated with conditioned medium (CM) from a fibroblast culture and bacterial endotoxin. To characterize the actin molecules before and after differentiation, the actin was purified through three sequential steps: DEAE-sephadex A- 50, polymerization/depolymerization, and sephadex G-150 chromatography. There were no essential differences between the inhibitory activity of actins from control M1 cells and CM-treated M1 cells on both DNase I and heavy meromyosin (HMMM) K(+)-EDTA-ATPase; the same dose response as with skeletal muscle actin took place. After the treatment with CM, however, the specific activity for the activation of HMMM Mg(2+)- ATPase by actin became two-fold that of untreated M1 actin, which was one third of the value for skeletal muscle actin. The V(max) for the control and the CM-treated M1 cell, as well as the skeletal muscle actins, proved to be the same. By contrast, the K(app) values for the control and CM-treated M1-cell actins were 3- and 1.5-fold the value for skeletal-muscle actin. This means that CM treatment of the M1 actin produced a twofold affinity for the Mg(2+)-ATPase of skeletal-muscle myosin. The critical concentrations for polymerization were compared under different salt concentrations and temperatures. Although no marked difference was found for the presence of 2 mM MgCl(2), 0.1 M KCl in place of MgCl(2) at 5 degrees C gave the following values: 0.1 mg/ml for skeletal-muscle actin, 0.7 mg/ml for control M1 actin, 0,5 mg/ml for CM- treated M1 actin, and 1.0 mg/ml for the D(-) subline that is insensitive to CM. Although the critical concentration of D(-) actin is extraordinarily high, this actin showed normal polymerization above the critical concentration. This together with the data presented in our previous paper, that the D(-) actin in the crude extract did not polymerize, suggests that an inhibitor for actin polymerization is present in the subline. The kinetics experiment at 0.1 M KCl and 25 degrees C revealed a slower polymerization of untreated M1- and D(-)-cell actins as compared with CM-treated M1 actin. This delayed polymerization was due to a delay during the nucleation stage, not during the elongation stage. By isoelectric focusing, the ratios of β- to γ-actin showed a marked difference depending on the states of cells: about 4.9 for control M1, 2.8 for CM-treated M1, and 7.6 for D(-)-subline actins. Tryptic peptide maps also revealed the presence of different peptides. Thus, the functional differences of actin before and after the differentiation was accompanied by some chemical changes in actin molecules