Efek Mediasi Kinerja Perusahaan pada Pengaruh Manajemen Laba Riil dan Ukuran Perusahaan terhadap Return Saham

This study aimed to examined the impact of real earnings management to stock return with Corporate Performance as intervening variable. Stock Return in this study is proxied by Cummulative Abnormal Return, Riil Earnings Management in this study focus on three manipulation methods (abnormal CFO, abnormal production cost, abnormal discretionary expenses). Corporate Performance in this study is proxied by profitability, Productivity and Market Valuation. Sample which used in this study is consumer goods industry that listed in Indonesia Stock Exchange (BEI). The result of these research also shows that corporate performance significantly have a positive effect on stock return, while real earnings management and firm size are not significant influence to stock return. The result of the research shows that corporate performance can mediating the effect of real earnings management and firm size on stock return. Keywords: Share Return, Real Earnings Management, and Corporate Performanc

Pendidikan Polri sebagai Pembangun Polisi Sipil (Studi pada Akademi Kepolisian)

Police at this time not only have the duty as a “crime hunter” and “law enforcement”, but they are required to act as a “problem solving oriented team, maintaining order officers, public servant, public observer and chief executive officer” who are solid in pluralism and social problems in the community. That is part of the efforts to change the old culture of police officers and build civilian character of police. Building a new culture can be started by setting up Police Academy officer with civilian character. Departing from the strategic issues, empirical research on the Police Academy Tarun and devices that contribute to the development of civilian police as the educational system , training and care at the Police Academy are required.Problems discussed in this research are: (1) How far the Police Academy Taruna has an understanding on civilian police? (2) how much education / teaching contributed to the development of civilian police? (3) How much training gave effect on the development of civilian police? (4) how parenting affects the development of the civilian police? The purpose of this study are: (1) Knowing the understanding of the Police Academy Taruna on Civilian Police; (2) Knowing that education / teaching contributed to the development of civilian police, (3) Knowing that training influence on the development of civilian police, (4) Knowing that parenting influence the development of civilian police.This study uses a quantitative approach. Target of the research is the Police Academy Taruna level II and III. Samples of the research is conducted by using stratified proportional random sampling. The independent variablecomprised three variables, namely Education / Teaching, training, and parenting. Dependent variable is the Civilian Police. The data collection wa done by using a questionnaire, collecting the relevant documents and interviews. Data were analyzed with regression techniques. Results showed that education / teaching, training and parenting together contribute positively to the development of the Civilian Police with significance level 0.05 with F = 23.916 count is greater than the F table = 3.943. It can be concluded that the education / teaching, training and parenting give a positive contribution to the process of building a civilian character to Police Academy Taruna. Based on the results of these studies, it is suggested that in order to support the development of civilian police to the Police Academy Taruna in Indonesia, it is required a process of education / teaching, training and nurturing that consistently have to really put forward the principles that form a picture of civilian police, so that in the future, these three things can be a guidance / reference in creating the Police Academy Tarun with police civilian character

Terapi Dengan Panax Ginseng “Bing Han” Salah Satu Alternatif Menatap Masa Depan Yang Cerah Bagi Penderita Diabetes Dan Komplikasinya

Artikel ini ditulis berangkat dari pengalaman pribadi penulis yang selama 3 tahunini mengalami sakit yang menurut banyak teman merupakan sakit yang aneh dan hebat.Aneh karena jarang ditemui di masyarakat. Analisis dokter katanya SJS tapi ada jugayang menyatakan sebagai Psoriasis Eritroderma. Penulis kurang memahami tentangjenis penyakit ini yang jelas berkaitan dengan Immunitas tubuh. Sampai suatu waktudivonis dokter tidak ada obatnya. Tapi penulis percaya bahwa Tuhan akan memberikanampunan dan pertolongan pada hambanya yang mau berusaha dan bertawakal.Berawal dari Alergi hebat sehingga terjadi pembengkakan pada kepala penulis,sehingga sampai tidak bisa melihat dengan kata lain mata saya tertutup oleh bengkak.Kemudian kulit mengelupas seperti Ular “nelungsungi” dalam bahasa jawa. Padaakhirnya penulis mengalami banyak komplikasi penyakit. Selama 3 tahun ini penuliskeluar masuk rumah sakit lebih dari 10 kali, sampai pada maret 2012 kemarin penulismenemukan terapi yang meringankan penderitaan penulis hingga bisa masuk kerja lagi.Yang pertama terapi dengan akupresure dan pemanasan mengunakan sinar inframerahjauh (SIM J) memakai batu keramik turmanium dan terapi minum powder ginsenguntuk memperbaiki keenam sistem dalam tubuh. Hasilnya sangat “ajaib”, penulismengalami kemajuan yang revolusioner membaik. Pengalaman ini mendorong penulisuntuk mengkaji dan mencari referensi kenapa dan bagaimana terutama kerja ginsengdari referensi yang ada dan mencoba mengkaitkan dengan keenam sistem dalam tubuhmanusia.Keenam sistem utama dalam tubuh manusia adalah 1) sistem hormon, 2) sistemsirkulasi, 3) sistem metabulasi, 4) sistem syaraf Otonomic, 5) sistem daya Immunitas,dan 6) sistem Bakteri positif Usus. Dengan terapi yang sesuai dengan “Bing Han”ginseng maka keenam sistem ini akan diperbaiki, sehingga penyakit yang dideritaseseorang secara progresive dapat disembuhkan tanpa ada efek samping

Faktor Penting dalam Pembelajaran Renang Anak Sekolah Dasar

There are manythings that have to be understood in swimming learning for children ofelementary school dealing with fulfiling the children needs and also parents thatexpect the children becomingwell swimmed. Therefore, it needs appropriate attention how swimminglearning for children can be well conducted andthe expectation can be achieved, although there are complex barriers in the swimming learning process that is conductedin the water. Starting from students in elementary school that have special characteristics, learning to swimthat the activity is in the waterneeds an adaptation that has to be prepared thoroughly. Water itself has special features. Therefore, shildren need to be prepared physically or psychologically. Before the children learn how to swimin the real situation, they have to be introduced with the water, learn the basic technique of swinnning. This article will describe the important things that have to be paid attenttion in swimming learning for children in elementary school in orderto overcomethe barriers that will befaced in swimming learning so that the expectation from the learners can be achieved

KUALITAS BAGASE TEBU (SACCHARUM OFFICINARUM L) MELALUI BIOPROSESSING MENGGUNAKAN PROBIOTIK

The aims of the study was to determine the nutritional quality of fermented sugarcane bagasse using probiotics. The study were design with completely randomized design (CRD) with 4 treatments and 4 replications. The treatments used were: A0 = 0% A1 = 2.5%, A2 = 5% and A3 = 7.5% and the fermentation time used was 30 days. The data obtained was analyzed for variance (Anova). Parameters observed were dry matter, ash, crude protein, crude fiber and crude lipid. Based on the results of this study, fermented sugarcane bagasse had a significant effect (P<0.05) on dry matter, ash, crude protein, crude fiber and had no effect on (P>0.05)crude lipid fermented sugarcane bagasse. The best treatment was obtained at A3 then followed by A2, A1 and A0. The dry matter content was 92.82%, the ash content was 1.33%, the crude protein was 3.89%, the crude lipid content was 0.52% and the crude fiber content was 31.99%

Readiness for Studens in Following Courses

Abstracts. This study aims to identify the readiness of students in attending lectures. The background of the research starts from every time they teach their presence is not on time, when the bell rings only a few people who come after a few moments and then only one by one comes and some even before the end of class. As the subject of the study were students of Mechanical Engineering Education, Faculty of Teacher Training and Education, Sarjanawiyata Tamansiswa University who were considered to have awareness of obligations as students and as the object was their readiness to study. The research data were obtained based on observations and completed with questionnaires. The results were analyzed qualitatively, then triangulated against lecturers who were considered to understand the condition of students. The results showed that most students were less prepared to attend lectures, in the form of physical readiness, psychological readiness, and material readiness. The research output is information about the steps needed by the study program at the beginning of the year for new students to develop a more conducive academic atmosphere, and this information will be published in the journal Taman Vokasi

Analysis of rice supply chain mechanism with simulation approach

Rice is the staple food consumed by most of Indonesian population, which is about 89.22 kg/capita/year during 2007-2014 with consumption percentage of 85.88%-91.73% during the year. Rice issues are a strategic issue given that food sovereignty is one of the government's strategic plans. The supply chain of rice is a complex system involving many interacting variables. Rice production exceeds its consumption, causing Indonesia to become a surplus country. Despite Indonesia's rice surplus, the government is still engaged in rice imports to ensure the availability of rice in some deficit provinces. This research aims to develop national rice supply chain model and distribution mechanism model between surplus and deficit province. The complexity of the mechanism and behavior of the system is considered in the selection of research methods using system dynamics simulation to solve the problem. The mechanism applies the principle of the transfer process in which displacement will occur if there are differences in conditions in the two adjacent materials. The result of the research shows that the built model has a MAPE value of 1.58% for wetland variables, 3.81% for rice production variables, 2.57% for population variables and 3% for rice distribution variables, with evaluation of each province availability is above zero

PENINGKATAN PEMAHAMAN KONSEP CARA MENGGOSOK GIGI MELALUI MEDIA GAMBAR PADA SISWA TUNAGRAHITA KELAS III C1 SDLB-C KEMALA BHAYANGKARI TRENGGALEK

Penelitian ini bertujuan untuk meningkatkan pemahaman konsep cara menggosok gigi melalui media gambar pada siswa tunagrahita kelas III C1 SDLB-C Kemala Bhayangkari Trenggalek. Penelitian Tindakan Kelas ini dilaksanakan di SDLB-C Kemala Bhayangkari Trenggalek yang dilaksanakan pada bulan September - November 2017 mengenai pemahaman konsep cara menggosok gigi melalui media gambar. Subjek penelitian adalah siswa tunagrahita sedang kelas III yang berjumlah 6 anak. Berdasarkan langkah-langkah yang diterapkan dalam 2 siklus pada penelitian tindakan kelas ini dapat disimpulkan bahwa hasil peningkatan pemahaman konsep cara menggosok gigi pada siswa tunagrahita kelas III C1 SDLB-C Kemala Bhayangkari Trenggalek mengalami peningkatan setelah diterapkan media gambar. Pada siklus I prestasi belajar siswa rata-rata : 70 dengan ketuntasan belajar 50% dan pada siklus II mengalami peningkatan menjadi 80 dengan ketuntasan belajar 100%