Faktor-faktor yang Mempengaruhi Auditor Switching secara Voluntary

This study aimed to examine the factors that affect the auditor switching voluntarily. Variables that considered to affect are management changing, qualified opinion, company size, audit quality, financial distress and audit fees.The populations in this study are all companies listed in Indonesia Stock Exchange, period 2008-2012. The methods used to determine sample is purposive sampling. The criteria are companies which switching auditor not due to regulation No. 17/PMK.01/2008 and firm serving the complete financial statements and accessible. Based on those criteria, 230 companies acquired during five years of observation.The analysis showed that change in management, qualified opinion, company size, audit quality and financial distress significantly influence auditor switching, while audit fee not

Analisis Risiko Hydrogen Recovery Unit (Hru) dan Prioritas Risiko Kegagalan Komponen Pipa Gas Hidrogen di PT Petrokimia

ABSTRACTHydrogen Recovery Unit (HRU) is a unit which serves to purify hydrogen gas and an advanced process of Pure Gas Recovery Unit (PGRU) which serves to separate of ammonia gas from the other gaseous in the process. HRU is a high potential of firesdue to the characteristics of hydrogen which is a highlyflammablegas. In 2006, there was an explosion onpipelinein AmmoniaPlantofPT PetrokimiaGresik.Thereforeweneedare-analysisoftheunitasapreventive measurementtoavoidsimilaraccidentsinthefuture.TheobjectiveofthisstudywastoanalyzetherisklevelofHRU in AmmoniaPlantarea.Thisresearchwasadescriptivestudywithanobservationalmethod.Datawereobtainedfrom interviews and observations. Data analysis was performed by using qualitative approach of Risk-Based Inspection (RBI) American Petroleum Institute (API) 581 and Failure Mode and EffectAnalysis (FMEA) method to identify the risk failure each component of hydrogen pipeline.The study was conductedat the HRU by using expertjudgment as a subjectin the assessment of data collection. The result showed that PT. Petrokimia Gresik has not been done a risk analysis unit using RBI andidentify the riskfailureanalysisineach unit. Theresearchconcludes that HRUrisklevel ismediumandthe high risk component failure is the pipeline body.Keywords: FMEA, hydrogen pipeline, risk-based inspectio

Teori Graf dalam Analisis Jejaring Sosial: Hubungan Aktor Utama dengan Pengguna Internal Laporan Keuangan

The position of a person in a network or within an organization is not only determined by how many people are connected to a person, but another important point of focus is whether a person is the link or bridge of people who have multiple networks. Social Networking Analysis plays an important role in describing the interaction of informal human interaction as a real situation. The form of social network that can be analyzed in this research is the main actors preparing the financial statements up to the network use of financial statements. This study aims to analyze social networking on financial information dissemination structure based on company organizational structure in general and structure of finance division in particular. By using Gephi software, the structure of financial information dissemination is transferred into mathematical form (graph theory), is then analyzed and is taken conclusion from social networking that happened based on properties/features of the formed graph. The results concluded that the main actors in the network of organizational structure in the dissemination of financial information is the accounting and finance department that has the three largest information networks as information brokers, which are financial director, production director and personnel director

The effect of thyroxine on silk gland and the effect of two thyroxine-treated mulberry species feeding on silk quality in the silkworm Bombyx mori (Lepidoptera: Bombycidae)

The influence of feeding mulberry leaves treated with thyroxine to the growth of the silk gland, and the effect of two different mulberry species, that is, Morus nigra and Morus multicaulis treated with thyroxine on silk quality in the silkworm were studied. The silk glands from thyroxine treated Bombyx mori larvae weighed heavier than control. The weight of the posterior silk gland, where fibroin is synthesized, increased significantly compared to the anterior and median silk glands. No difference between thyroxine treatment on the second instar and fourth instar larvae in terms of silk gland weight was observed. Different mulberry species treated with thyroxine fed to silkworm larvae, affected silk quality. Higher silk tenacity and elongation were observed when silkworm larvae were fed thyroxinetreated M. nigra, while silkworm larvae fed on thyroxine treated M. multicaulis produced longer unbreakable filament

FAKTOR-FAKTOR YANG MEMPENGARUHI AUDITOR SWITCHING SECARA VOLUNTARY (Studi Empiris pada Perusahaan yang Terdaftar di Bursa Efek Indonesia tahun 2008-2012)

This study aimed to examine the factors that affect the auditor switching voluntarily. Variables that considered to affect are management changing, qualified opinion, company size, audit quality, financial distress and audit fees. The populations in this study are all companies listed in Indonesia Stock Exchange, period 2008-2012. The methods used to determine sample is purposive sampling. The criteria are companies which switching auditor not due to regulation No. 17/PMK.01/2008 and firm serving the complete financial statements and accessible. Based on those criteria, 230 companies acquired during five years of observation. The analysis showed that change in management, qualified opinion, company size, audit quality and financial distress significantly influence auditor switching, while audit fee no

Kesesuaian Lahan Untuk Tanaman Mangga (Mangifera Indica L.) Di Buleleng

Tanaman mangga meupakan salah jenis tanaman yang banyak dikembangkan di Kabupaten Buleleng. Umumnya, pengembangan mangga tidak didasarkan pada analisa kesesuaian lahan, tetapi berdasarkan coba-coba atau meniru petani lain yang telah berhasil. Artikel ini merupakan hasil studi pustaka guna menelaah kondisi eksisting pengembangan tanaman mangga di Buleleng, dan kecocokan kondisi faktual pengembangan tanaman mangga di Buleleng dengan Petunjuk Teknis Evaluasi Lahan untuk tanaman mangga. Pada tingkat ordo, lahan-lahan di wilayah Kabupaten Buleleng tergolong cocok (S) untuk tanaman mangga. Tetapi, pada tingkat klas, kesesuaian lahan untuk tanaman mangga di Buleleng cukup bervariasi. Wilayah yang paling sesuai untuk tanaman mangga adalah Kecamatan Buleleng, Sawan dan Kubutambaha

PENERAPAN METODE WAFA DALAM PEMBELAJARAN PENGENALAN AL-QUR’AN PADA ANAK KELOMPOK A TKIT AL-MUMTAZ PONTIANAK

AbstractThis study aims to defermine application of the Wafa method in learning the introduction of the Qur’an in group A children in the integrated Islamic Kindergarten Al-Mumtaz Pontianak. The research method used in this study is a qualitative method with the type of phenomenological research. The subject of this research is the homeroom teacher A and the children of class A. The data collection techniques of this research are observation, interviews, and documentation techniques. The results of this research are the application of the Wafa (Tilawah and Tahfidz) method in learning the introduction of the Qur’an to group A children in the Al-Mumtaz Integrated Islamic Kindergarten Pontianak using the 5P method (opening, introduction, learning, assessment, and closing). In the application of the 5P method there are still teachers who skip parts such as not repeating learning delivered at the time of closing. Specifically for Tahfidz the application is also carried out in the morning before starting the activity and during the day after the midday prayer. As a result of the application of Wafa, there is an increase in each phase. The implication is that the teacher has applied Wafa learning well, but there are still teachers who have not fully implemented the parts of their learning.Keywords: Application of Wafa Method,  Learning Introductin of Al-Qur’a

Efek Pemberian Gula Kelapa yang Diperkaya Minyak Sawit Merah terhadap Peningkatan Berat Badan dan Kadar Retinol Serum Tikus Defisien Vitamin A (Effect Of The Feeding Of Brown Sugar Enriched With Red Palm Oil On Body Weight Gain And Serum Retinol Levels

Vitamin A deficiency (VAD) is an important cause of blindness and premature death. Vitamin A also plays an important role on growth and immune function. Red palm oil is the richest naturally occurring source of β-carotene, a carotenoid that the human body can convert into USAble vitamin A (retinol). This research was to evaluate the effect of feeding red palm oil enriched brown sugar on improving body weight and serum retinol level of vitamin A depletion Sprague-Dawley rats. Twenty four of six weeks old-male Sprague Dawley rats were used. After 2 weeks of adaptation period, rats were given vitamin A deficient diet (modified AIN-93M) for 10 weeks, and then divided into 3 groups and received for 2 weeks the different treatment as repletion period: 1) RPO group which received red palm oil enriched brown sugar (1.5 mL/d), 2) CPO group which received crude palm oil enriched brown sugar (1.5 mL/d) and 3) and RE group which received retinyl palmitate (0.6 mL/d) . Each treatment contains approximately 40 µg beta carotene/day. Intervention by feeding brown sugar enriched with RPO and CPO for 2 weeks can increase the body weight of rats by 3.54 percent and 5.23 percent, respectively, which is markedly better than the group that was given retynil palmitat (9.38%) (p<0.05). However, an increase in serum retinol concentrations in all group showed no significant differences (p>0.05). Consumption of brown sugar enriched with RPO or CPO enhances body weight and serum retinol concentration of vitamin A deficient rats