An Empirical Study on Organizational Acceptance Accounting Information Systems in Sharia Banking

The purpose of this research is to investigate the correlation of management support and self-efficacy variables, to perceived usefulness, perceived ease of use, and behavioral intention to use variables of accounting information systems of Islamic Banking. This study aims to discover the roles of external variables, including management support and self-efficacy variables which influence perceived usefulness and perceived ease of use of accounting information systems (AIS) of Islamic Banking. The study was conducted in several Islamic Banking in Malang City, East Java, which consist of Bank Mega Syariah, Bank Syariah Mandiri, Bank Muamalat, Bank Panin Syariah, Bank Jatim Syariah, BTN Syariah, CIMB Niaga Syariah, BRI Syariah, and BNI Syariah. The population of this study are employees who worked and dispersed all over Islamic Banking in Malang City and samples of 135 people as system users were used for data examination. This study emphasized on quantitative approach in data analysis which uses Generalized Structured Component Analysis (GSCA) approach. The result shows that all tested hypotheses have significantly positive correlations, which are: management support on perceived ease of use, management support on perceived usefulness, self-efficacy on perceived ease of use, self-efficacy on perceived usefulness, perceived usefulness on behavioral intention of use of AIS; and perceived ease of use on behavioral intention of use of AIS

Analisa Praktek Akuntansi Kreatif dalam Konteks Budaya Organisasi PT. Bumi dan Pandangan Islam (Khususnya Ajaran Amanah) dalam Menyikapi Praktek Tersebut

S Tuntutan pasar pada Perusahaan untuk membuat keuntungan sering menyebabkan praktek akuntansi kreatif, sehingga terjadi penurunan kualitas laporan keuangan yang dihasilkan. Kebijakan yang diambil oleh manajemen selalu menguntungkan pihak majority shareholder sebagai controlling. Budaya kerja telah mempengaruhi praktek akuntansi kreatif Perusahaan, hal ini disebabkan adanya tuntutan dan campur tangannya direksi dalam akuntansi. Praktek ini bertujuan untuk mengiliminasi tindakan direksi agar transaksi yang mereka jalankan sesuai dengan kaidah akuntansi yang benar. Dengan demikian bagian akuntansi harus berusaha menyiapkan adanya data-data pendukung transaksi tersebut. Akuntansi kreatif yang dijalankan seputar manajemen laba dan SPE. Praktek manajemen laba maupun SPE lebih mengarah pada praktek yang mementingkan pihak manajemen yang didalamnya ada direksi sebagai controlling. Perilaku ini tidak terlepas dari keberadaan para manajer yang diangkat dan direkrut oleh direksi, sehingga dalam pemahaman amanah, manajer merasa harus loyal pada direksi. Namun jika dilihat dari hakekat amanah yang datangnya dari Allah, maka perilaku manajer maupun direksi diatas telah menunjukan perilaku yang tidak sesuai dengan hakekat amanah yang sesungguhnya. Pengkhianatan amanah merupakan tindakan yang dilarang agama, dan larangan ini hukumnya adalah haram jika dikerjakan

Effect of water to cement ratio and replacement percentage of recycled concrete aggregate on the concrete strength

Fine Recycled Concrete Aggregate (FRCA) is one of the construction waste can be recycled. It can be the aggregate to replace the natural aggregate in concrete since we know the physical properties of materials are hard and strong. Demand for sand in the concrete production has been increased which become the problems in the concrete industry. This work deals with the effect of concrete incorporating with FRCA as partial replacement of sand. The percentage of natural sand replaced by the FRCA was 0%, 15%, 20%, 25%, 30%, 45% and 60%. Other than that, water cement ratio was manipulated variable started form 0.40, 0.45, 0.50, 0.55 and 0.60. In short, 20% replacement was the most suitable interaction of FRCA in the concrete occur that contribute to increasing in compressive strength. The porosity properties of FRCA been neutralized on that replacement percentage by the present of optimum filler effect generated form the very fine FRCA particle during the mixing process. Meanwhile, 0.50 water cement ratio was optimum condition for cement hydration process using FRCA as partial sand replacement

Kandungan Asam Lemak Tak Jenuh Telur Akibat Pemberian Kayambang (Salvinia Molesta) pada Ransum Ayam Petelur

The aim of this research to determinate the effect of addition of kayambang (Salvinia molesta) in laying hens feed on relative percentage of egg unsaturated fatty acids (linolenic fatty acid, linoleic and oleic). This research used a completely randomized design (CRD) consist of 4 treatments and 3 replications. The treatment were added kayambang in laying hens feed with level 0%, 6%, 12% and 18%. Observed parameters were fat consumption, relative percentage of linolenic fatty acid, linoleic and oleic. Result showed the effect of addition of kayambang until 18% in feed wasn't significally different (P>0.05) on fat consumption and relative percentage of linolenic fatty acid. In contrary, the effect of addition of kayambang until 18% in feed showed significally different (P>0.01) on relative percentage of linoleic and oleic fatty acid. In conclusion, addition of kayambang (Salvinia molesta) to Lohmann Brown females laying hens diet decrease of fat consumption and also relative percentage of unsaturated fatty acids (linolenic fatty acid, linoleic and oleic)

Peran Agency Cost Reduction dalam Memediasi Hubungan antara Corporate Social Responsibility dengan Nilai Perusahaan

The purpose of this study was to analyzed the effect of CSR on firm value. Firm value proxy with Tobin's Q. This research was taken because there are still differences between the researchs with each other. This research adding agency cost reduction as mediating variable. This research was not use stakeholder theory, but was applicated agency theory, signaling theory, and legitimacy theory. This study use WarpPLS 5.0. This study uses 63 samples of manufacture firms that listed in Indonesian Stock Exchange (IDX) during 2013 to 2015. The sampling method used for this study is purposive sampling. Type of the data used is secondary data. The result of the test is that CSR positive influence to the firm value. Based on the results of the analysis found that the agency cost reduction is partial mediation between the relationship of CSR on firm value. Institutional ownership can't moderate CSR on ACR

Penggambaran Karakter Tokoh Utama Pada Komik Doraemon Karya Fujiko F Fujio

The research is description the characteristic of the main character of Doraemon, which is Nobita. The researcher uses structural approaches to describe the structure aspect (character, characteristic and moral value of the main character) as the main base in analyzing the characteristic of the main character. The researcher uses Doraemon Comic seri 22 and 23 too. The result of the analyzing the description character of main character in Doraemon is Nobita is a main character was a protagonis and in his old he has a developing character. Characteristic of Nobita is want to help someone, intrepid, spoiled, obsessed and lazy. The result of the moral value of main character is any a positive value and negative value, the postive value of main character is to defend the truth and like to help someone, but the negative value of the main character is spoiled

Effect of FSW Parameters on The Microstructure and Mechanical Properties of T-joints between Dissimilar Al-Alloys

The main purpose of this research is to develop T-joints between the aluminum AA 2024-T4 and AA 7075-T6 using friction stir welding.  The effect of tool geometries, tool traveling speed, and rotational rate in the welded T-joints were investigated and discussed. Three different tools were used with different shoulder to pin ratios 3.28, 3.36, and 4.31. After optimization, the best tool dimension has used with the different rotational and welding speeds. Three tool traverse speeds of 50, 75, and 100 mm/min were used. Two rotation rates of 800 rpm and 1000 rpm were applied. After FSW, at a number of the above FSW parameters' combinations, macrostructure and microstructure analyses were done using optical microscopy. In order to have an insight into the mechanical properties, hardness measurements and tensile testing were carried out. Using small shoulder to pin ratio produced visually unacceptable T-joint. Opposite happened by using the tool with 4.31 of shoulder to pin ratio. Furthermore, the results showed sound T-welds with no obvious defects at high rotational rate of 1000 rpm with the two used traveling speeds. Asymmetric temperature distribution was observed between the two sides, advance side (AS) and retreating side (RS

La prise en charge d’un goitre compressif chez une femme enceinte

Introduction: Les médecins d'urgence reçoivent fréquemment des patients atteints d'une pathologie de la thyroïde. Cependant, il est rare que ces troubles mettent la vie du patient en danger. La compression des voies aériennes supérieures due à une augmentation du volume d'une tumeur bénigne de la thyroïde et peut nécessiter un traitement chirurgical urgent.But: rappeler les modalités de prise en charge d'un goitre chez une femme enceinte.Observation: nous rapportons un cas d'une femme enceinte qui a été admise pour un goitre compressif avec dyspnée laryngée, qui exigeait une thyroïdectomie totale en urgence.Conclusion: La thyroïdectomie urgente chez la femme enceinte peut être réalisée si on respecte les précautions nécessaires.Mots clés: goitre, grossesse, thyroïdectomie.Introduction: emergency physicians frequently encounter patients with thyroid disease. However, it is unusual for these thyroid disorders to create acute, life-threatening situations. Critical airway compression attributable to benign thyroid enlargement may occur suddenly and require urgent treatement.Aim: we recall making procedures in charge of a goiter in pregnant women.Case -report : We report a case of pregnant women who was admitted for compressive goiter with laryngeal dyspnea, which required emergency total thyroidectomy.Conclusion: Urgent thyroidectomy in pregnant women can be performed if we respect the precautions.Keywords: goiter, pregnancy, thyroidectomy

Advanced Trace Pattern For Computer Intrusion Discovery

The number of crime committed based on the malware intrusion is never ending as the number of malware variants is growing tremendously and the usage of internet is expanding globally. Malicious codes easily obtained and use as one of weapon to gain their objective illegally. Hence, in this research, diverse logs from different OSI layer are explored to identify the traces left on the attacker and victim logs in order to establish worm trace pattern to defending against the attack and help revealing true attacker or victim. For the purpose of this paper, it focused on malware intrusion and traditional worm namely sasser worm variants. The concept of trace pattern is created by fusing the attacker's and victim's perspective. Therefore, the objective of this paper is to propose a general worm trace pattern for attacker's, victim's and multi-step (attacker/victim)'s by combining both perspectives. These three proposed worm trace patterns can be extended into research areas in alert correlation and computer forensic investigation.Comment: IEEE Publication Format, https://sites.google.com/site/journalofcomputing