STUDI PENGARUH PENGGUNAAN LIMBAH KERAK TANUR CANGKANG SAWIT SEBAGAI PENGGANTI SEBAGIAN AGREGAT HALUS PADA CAMPURAN BETON ASPAL (BAHAN PENGIKAT RETONA BLEND 55)

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Production and stability of al and cu ultrafine particles in nanofluids

In this paper, a two step approach of synthesis of Al and Cu ultrafine particles by mechanical alloying and then dispersing them in base fluid to prepare nanofluid has been reported. Ultrafine powders were prepared by milling elemental Al and Cu powders for 50 h in a planetary mill. After 50 h of milling, particles size has been reduced to 500nm for Al and 400 nm for Cu. It is also found from transmission electron microscopy (TEM) that each particles consists of large number of crystallites of size around 10-15 nm. Aiming at the dispersion of nano-Al and Cu is regarded as the guide of heat transfer enhancement, the stability of Al and Cu particles in water were studied under different pH values. It has been found from Nanozeta meter that Al suspension is stable at pH 2.5 and 9.5, whereas Cu suspension is stable at pH 2.3 and 9.8

INTERFERENCE OF FIRST LANGUAGE IN PRONUNCIATION OF ENGLISH SEGMENTAL SOUNDS(A CASE STUDY IN DARUL ULUM ISLAMIC BOARDING SCHOOL BANDA ACEH)

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Interference of First Language in Pronunciation of English Segmental Sounds

This research was aimed at investigating the interference that occurs in the speaking of English by EFL learners. When students are unfamiliar with new words and they attempt to pronounce them without prior knowledge on how to pronounce them correctly, they may produce errors and may even fossilize such errors. Thus, the teachers are advised to halt the repetition of such errors and direct the students to practice correct pronunciation. This research was focused on investigating the interlingual errors that the students produced as a result of the interference and at finding solutions as to how to avoid such interlingual errors through methods that can be applied by their teachers. To achieve these purposes, the writer applied a process method. First, collecting data in the field, then selecting samples, separating them into sound classifications and comparing the English pronunciation of the samples taken using phonetic transcription, and finally, analyzing the data using phonological theories. The findings showed that mispronounced sounds resulted from the interference are as follows: [ph], [th], [kh], [f] for grapheme “ph”, [v], [θ], [ð], [z] for grapheme “s”, [ʃ], [ks] for grapheme “x”, and [iː], [uː], [æ], and [e]. Therefore, teachers are recommended to apply the Audio-lingual Method, the Phonetic Method, pronunciation drills, Behaviorist Learning Theories (sound imitating), and Phonic-based Approaches to improve the students’ pronunciation of the consonant and vowel sounds. They are recommended to implement the given methods to ensure that their students to pronounce the sounds correctly in order to avoid the interlingual errors caused by the interference of their L1

THE EFFECT OF RELATED-PARTY TRANSACTION, PROFITABILITY, LEVERAGE, AND EXECUTIVE EQUITY INCENTIVES ON THE OCCURRENCE OF ACCOUNTING IRREGULARITIES (AN EMPIRICAL STUDY ON NON-FINANCIAL COMPANIES LISTED ON IDX YEAR 2012-2014)

ABSTRACTThe purpose of this study is to examine the determinants of accounting irregularities from its management, financial activities, and conditions. Based on fraud triangle theory and agency theory, variables related party transaction, profitability, leverage, and executive equity incentives are hypothesized to affect the occurrence of accounting irregularities. The occurrence of accounting irregularities was measured using dummy variable based on the incidence of financial restatement which resulted from either error or fraud. By using purposive sampling method, this study has drawn sample of 46 companies and 46 matched-pairs from total non-financial companies listed in IDX year 2012-2014. The hypothesis testing is done through binary logistic regression. The result of this study shows that, related party transaction which was measured by the percentage of receivables with related partiesand profitability which was measured by ROA, have a significant positive impact on the occurrence of accounting irregularities. On the other hand, variable leverage measured by debt-to-equity and executive equity incentives measured by managerial ownership are not proven to be significantly affect the occurrence of accounting irregularities.Keywords: Accounting irregularities, related party transaction, profitability, leverage, executive equity incentive

PENGARUH PENGETAHUAN DAN DUKUNGAN KELUARGA TERHADAP KEPATUHAN MENJALANI NEUROREHABILITASI PADA PASIEN PASCA STROKE DI UNIT REHABILITASI MEDIK RSUDZA BANDA ACEH

ABSTRAKStroke adalah kehilangan fungsi otak karena adanya gangguan peredaran darah otak, sehingga penderita akan mengalami kelumpuhan atau kematian. Perubahan pasca stroke akan mengarah ke keterbatasan fisik yang akan menjadi bentuk kecacatan dan menyebabkan citra diri penderita terganggu, tidak produktif, ketergantungan dengan orang lain. Upaya yang dapat dilakukan adalah program neurorehabilitasi meliputi terapi fisik dan latihan untuk mengontrol gerakan pasien guna mencegah kekakuan dan imobilisasi. Penelitian yang dilakukan di RSUP.DR. M.Djamil, menyatakan ada beberapa variabel yang berpengaruh terhadap kepatuhan penderita pasca stroke menjalani program neurorehabilitasi, yaitu pengetahuan, dukungan, dan motivasi keluarga pasien. Penelitian ini bertujuan untuk mengetahui pengaruh pengetahuan dan dukungan keluarga terhadap kepatuhan menjalani neurorehabilitasi pada pasien pasca stroke di unit rehabilitasi medik RSUDZA. Penelitian ini menggunakan desain cross-sectional dengan pengambilan sampel secara accidental sampling sebanyak 40 responden pada bulan Oktober hingga November 2015. Analisis yang digunakan pada penelitian ini adalah Uji Mann-Whitney. Hasil uji Mann-Whitney didapatkan p-value 0,000 (