Pengaruh Kinerja Keuangan terhadap Opini Going Concern (Studi Kasus pada Bank Umum Syariah yang Terdaftar di Bursa Efek Indonesia)

Perusahaan yang didirikan memiliki tujuan agar dapat mempertahankan kelangsungan hidup USAhanya (going concern). Peran auditor dibutuhkan sebagai pihak independen untuk memberikan opini sesuai dengan kondisi Perusahaan yang sebenarnya. Opini audit going concern merupakan opini audit yang diberikan kepada Perusahaan yang oleh auditor diragukan mengenai kemampuan untuk melanjutkan USAhanya sebagai USAha yang berkesinambungan (ISA 570.10). Penelitian ini bertujuan untuk memberikan bukti empiris mengenai pengaruh kinerja keuangan terhadap opini going concern. Penelitian ini dilakukan terhadap 6 Perusahaan bank syariah yang terdaftar di BEI selama periode penelitian 2010-2014. Hasil penelitian menunjukkan bahwa rasio likuiditas yang diproksikan current ratio berpengaruh Negatif dan tidak signifikan terhadap Opini Going concern. Rasio Profitabilitas yang diproksikan dengan Net Profit Margin (Margin Laba Bersih) berpengaruh negatif dan signifikan terhadap opini going concern. Rasio Solvabilitas yang diproksikan dengan Rasio hutang modal/Debt to Equity Ratio berpengaruh Positif dan tidak signifikan terhadap opini going concern. Rasio Likuiditas yang diproksikan current ratio, rasio profitabilitas yang diproksikan net profit margin dan rasio solvabilitas yang diproksikan debt to equity ratio Menunjukan bahwa model yang kurang baik dan tidak mampu mempengaruhi Opini Going Concern. maka secara simultan tidak terdapat pengaruh yang signifikan terhadap opini going concern

Optical Fiber Bending Detection on Long Distance OPGW using OTDR

In Malaysia, thousands of kilometers of Optical Ground Wire (OPGW) have been installed by a utility company. For long distance fiber cable, there is a possibility of optical fiber to bend with very small radius especially in joint closures which caused optical power to attenuate. This attenuation is known as ‘bend losses. Bend loss increases the total power attenuation of optical fiber. In addition, for long distance fiber cable, it is important to avoid any extra loss as the fiber itself attenuates 0.2 to 0.35 dB/km and splice loss about 0.1 dB each. Hence, in this study, the method of detecting bend loss as well as optical fiber bending is presented. The result of this study is expected to allow fiber industry players to determine the exact location and proper rectification can be done to solve bend loss problem

Pengelolaan Perpustakaan Sekolah

The purpose of research is to describe the management of school\u27s library in Public Junior High School 01 of Pondok Kubang Middle Bengkulu Regency. This research is qualitative descriptive. Subjects in this research are head of library and staffs. The techniques of data collection use observation, structured interview and documentation. The technique of data analysis uses qualitative descriptive method. The results of the research show that this school has done arranging daily work programmes, short term, middle term and long term. For implementing all that work programmes, so the principal establishs the organizational structure of the library managers as the implementers of daily activities as well job description of each part/work function in there. The principal doing evalution with purpose to know the achievement of work from various work programmes have been set that will be as inputs to make improvements of the library management in the next school years

Analisis Human Capital dan Structural Capital dalam Meningkatkan Kinerja Keuangan dan Harga Saham Perusahaan Perbankan

Tujuan penelitian ini adalah menganalisa pengaruh Human Capital dan Structural Capital dalam meningkatkan Harga Saham dengan Kinerja Keuangan sebagai variabel mediasi. Human Capital merupakan perpaduan dari pengetahuan, penguasaan teknologi informasi, keterampilan, kompetensi dan atribut yang melekat dalam suatu individu yang dapat meningkatkan kemampuan dan kreatifitas seseorang. Human Capital dan Structual Capital diukur dengan menggunakan metode Value Added Intellectual Coefficient (VAICTM) yang pengukurannya berdasarkan efisiensi dari dua komponennya, yaitu Value Added Human Capital (VAHU) dan Structural Capital Value Added (STVA). Penelitian ini merupakan penelitian kuantitatif dengan sample 20 bank yang terdaftar di Bursa Efek Indonesia dan periode penelitian Tahun 2009-2013. Data dianalisis dengan menggunakan path analysis dengan aplikasi program Analysis Moment of Structure (AMOS) versi 22. Hasil dari penelitian menunjukkan bahwa Human Capital berpengaruh positif dan signifikan terhadap kinerja keuangan (ROA), selanjutnya Structural Capital berpengaruh positif tidak signifikan terhadap kinerja keuangan (ROA), tetapi secara langsung berpengaruh negatif tidak signifikan terhadap Harga Saham. Selanjutnya dapat dibuktikan bahwa secara tidak langsung Human Capitalberpengaruh positif dan signifikan terhadap Harga Saham dengan ROA sebagai variabel mediasi sedangkan Structural Capital berpengaruh positif tidak signifikan

Analisis Pengaruh Motivasi, Pengetahuan, dan Sikap Konsumen terhadap Pengambilan Keputusan dalam Penggunaan Orthodonsi pada Siswa Sekolah Menengah Atas Negeri di Kota Palembang

Penelitian dilakukan pada siswa kelas X dan XI SMA Negeri di Kota Palembang yang menggunakan orthodonsi. Penelitian ini bertujuan mengetahui pengaruh motivasi, pengetahuan dan sikap konsumen secara parsial dan simultan terhadap pengambilan keputusan dalam penggunaan orthodonsi pada siswa SMA Negeri di Kota Palembang. Desain penelitian yang dipakai adalah konklusif causal dan analisa data menggunakan pendekatan kuantitatif. Populasi dalam penelitian ini adalah seluruh SMA Negeri di Kota Palembang yang berjumlah 22 sekolah. Teknik pengambilan sampel dilakukan berdasarkan metode penarikan sampel acak sederhana dengan mengambil 1/3 dari jumlah populasi yaitu 8 (delapan) SMA Negeri di Kota Palembang. Responden berjumlah 305 siswa. Instrumen yang digunakan adalah kuesioner dan jenis data adalah data primer. Teknik skala pengukuran menggunakan skala Likert. Teknik Analisa data menggunakan analisa regresi linier berganda. Hasil penelitian menunjukkan variabel motivasi berpengaruh terhadap pengambilan keputusan dan secara simultan variabel motivasi (X1), pengetahuan (X2) dan sikap (X3) berpengaruh signifikan terhadap pengambilan keputusan (Y) dalam penggunaan orthodonsi pada siswa SMA Negeri di Kota Palembang sebesar 68,5%, sedangkan 31,5% dipengaruhi oleh variabel lain yang tidak diteliti

Moving Beyond on Home Country: Developing Global Citizenship Through International Learning in Japan

Globalization causes increasing competition in facing future challenges become more intense. Students as new generation the future need to improve their ability and talents in term of foreign language proficiency, knowledge, intercultural competency to remain viable. Students mobility to abroad as platform to build student's knowledge, skills and character and the experience become more reflective to the workforce needs of today. This paper examine the impact of study abroad program among Malaysian students (N=245) who studying in Japan. Quantitative analysis of the data revealed that strongest influenced study abroad participation that (a) enhanced their tolerance towards people who different culture, (b) enhanced their awareness about cultural difference, (c) influenced their awareness of the importance of diplomatic relations between Malaysia and Japan and (d) increased their desire to engage in employment sector organization or International company and enhanced their Japanese language skills. The result gives an insight that study abroad program will give them opportunity to get out from their own culture and society to explore new worlds, build their own identity and competencies, and challenge ourselves to work or living together with people who have different cultural background. Study abroad program will provide first-hand learning experience to students

The comparison of dual wavelength fiber laser spectrum in SMF and HNLF by utilizing laser diode

A dual-wavelength erbium-doped fiber (EDF) fiber ring laser in single mode fiber and highly nonlinear fiber is demonstrated and both optical spectrums are compared at 400 mA of Laser Diode (LD) output. The fiber ring laser cavity incorporated sagnac loop had been applied for the laser to lase two wavelengths simultaneously due to high birefringent in polarizaton-maintaining fiber (PMF). Experimental results show that, owing to the contributions of two degenerate fourwave mixings (FWM) in the HNLF and the dual-wavelength proposed fiber laser is quite stable with small fluctuation power in 1.93 dB within 24 minutes in HNLF

Turning Natural Fiber Reinforced Cement Composite as Innovative Alternative Sustainable Construction Material: A Review Paper

In recent years, a great deal of interest in concrete leads to the most frequently used sustainable construction material. Using of natural fiber as fiber reinforcement effectively improved strength, ductility and durability requirements of high performance cement composites. Regretly, natural fibers are dumped as agricultural waste (e.g. coconut, bamboo, wood or chips, bast fiber, leaf fiber, seed and fruit fibers, etc), so can be easily available low cost. The applications of natural fiber for sustainable construction material design can be done as filler or masonry composites, reinforcement, thermal conductivity, cementations/binder, etc. Previous and current researchers focusing the natural fiber to improve the properties of lightweight composites still required a lot of investigations to make it improved. However, the present work consists of the availability of natural fiber waste substance, sustainable construction materials are evaluated for their physico-mechanical properties of sustainable construction materials, method of production and environmental impact of several materials. No doubt, the application of natural fiber provides a solution to conservation of natural resource and energy

The Integration Of Rectangular SIW Filter and Microstrip Patch Antenna Based On Cascaded Approach

This paper presents the technique for integrating the rectangular Substrate Integrated Waveguide (SIW) filter with the rectangular microstrip patch antenna to produce filtering and radiating element in a single device. To proof the concept, the integrated microwave filter and antenna at center frequency of 2 GHz was demonstrated and validated through simulation and measurement. It demonstrated promising measured results, which were ingood agreement with the simulated results. The integrated microwave filter and antenna would be beneficial in microwave systems where the reduction of overall volume and weight as well as cost is very important such as in base stations and multiplexer in any communication systems