Pengaruh Intellectual Capital Terhadap Profitabilitas Dan Dampaknya Terhadap Harga Saham Perusahaan Sektor Keuangan Yang Terdaftar Di Bursa Efek Indonesia (Bei)

This study aimed to study the effect of intellectual capital on profitability and its impact on stock prices. Profitability is proxied by ROE and EPS. Stock price is measured based on the average price of monthly stock at the time of the daily closing. The population in this study is the financial sector companies listed on the Indonesian Stock Exchange (BEI) in the period 2011-2014. The study looked at 47 issuers, using purposive sampling method by way of judgment sampling. Testing the hypothesis in this study using regression analysis and path analysis to see the path coefficients of each variable. The results showed that; (1) intellectual capital affect the profitability, (2) intellectual capital affect stock prices, (3) profitability affect stock prices, (4) intellectual capital, profitability affect stock prices.. Keywords: Intellectual Capital, Profitabilitas, ROE, EPS, Stock Pric

Experimental Evaluation of Hydraulic Performance of Outlet Structures with Baffle Blocks under Super critical Flows

The design of outlet transition in field irrigation system requires the flow attaining a uniform velocity at the end of such structures. In addition, super critical flow condition requires maximizing the dissipation of hydraulic energy possessed by the flowing water to hold its erosion capacity to a minimum. Floor baffle blocks incorporated in the outlet transition are useful for the above objectives. This laboratory investigation attempts to evaluate the effects of the relative sizes and arrangements of different types of baffle blocks on hydraulic performances of outlet transition of different configurations operating at super critical flow conditions. Dimensional analysis techniques were used to develop dimensionless ratios describing the geometry and the flow within an outlet transition containing certain types of appurtenance structures. The solution was evaluated in the laboratory with respect to measurable elements of the flow to achieve standardization and general evaluation of the effectiveness of the different types of baffle blocks. The results are presented in the form of dimensionless plots, which show the variation of the ratios developed earlier, with the controlled variation of Froude numbers. Expanding channel outlet transitions of straight-wall type of angle 10 0 , 20 0 and 30 o with two expansion ratios of 4 and 6 were tested with and without floor baffles. The outlets with baffles are generally found to be effective in creating optimum flow conditions than the plain outlets. The use of baffles also resulted in higher dissipation of energy within the outlets, with baffles having curved upstream edge (in plan) dissipated up to 42.7% more energy than the plain outlets

Penerimaan pembelajaran berasaskan permainan digital dalam mempengaruhi motivasi belajar

Kajian ini bertujuan mengkaji persepsi pelajar dalam penerimaan pembelajaran berasaskan permainan digital dalam meningkatkan motivasi belajar. Kajian kuantitatif berbentuk tinjauan ini melibatkan 234 orang pelajar Tahun 1 Diploma dalam pelbagai kursus di tiga buah Kolej Vokasional Negeri Melaka. Analisis data melibatkan analisis kekerapan, skor min, sisihan piawaian dan peratusan menggunakan perisian SPSS 20. Dapatan kajian menunjukkan nilai skor min bagi penerimaan pelajar terhadap pembelajaran berasaskan permainan digital adalah tinggi iaitu 4.51. Manakala persepsi pelajar terhadap motivasi belajar daripada empat aspek iaitu perhatian, relevan, keyakinan dan kepuasan berada pada nilai skor min yang tinggi antara 4.55 hingga 4.65. Kesimpulannya, pelajar mempunyai reaksi yang positif terhadap kaedah pembelajaran berasaskan permainan digital ini kerana ia menarik, tidak membosankan dan selari dengan perkembangan teknologi terkini dalam dunia pendidikan. Secara tidak langsung kaedah pembelajaran seperti ini dapat meningkatkan motivasi belajar pelajar. Oleh itu, kesiapsediaan diperlukan oleh guru, BPTV, JPN, KPM dan ibubapa bagi mewujudkan suasana pembelajaran Abad ke-21

Analisis Faktor-faktor yang Memengaruhi Perusahaan Melalukan Pergantian Kantor Akuntan Publik ( Studi pada Perusahaan Manufaktur yang Terdaftar di Bei Tahun 2013-2014)

Substitution public accounting firm can be made mandatory and Voluntary in accordance with the focus of attention that occurs. If the change was involuntary, the primary focus is the company and vice versa. Many variables can affect the turn of the Public Accountant including management changes, Opinion Auditor, Financial Distress, Share Growth, and firm size. This study aims to examine and explain the effect of management changes, Opinion Auditor, Financial Distress, Share Growth, firm size, ROA and ROE Percentage tehadap Public Accounting Firm turnover of the company. The data used is data companies listed on the Stock Exchange in the period 2013-2014 which is accessed through the website of the Stock Exchange www.idx.co.id. Methods of data collection using purposive sampling method and sample obtained was 124 companies. Hypothesis testing is done using logistic regression analyzes with SPSS program. The results of this study indicate that a change of management, Auditor Opinion, Financial Distress, Share Growth, firm size, and ROE partially or jointly influence the turn of the KAP (Auditor Switching). ROA percentage is partially not yet jointly influence the turn of the KAP (Auditor Switching). The results showed Opinion Auditor influence the turn of KAP, which the company will choose the auditor who is willing to give opinions on the desired company. This is related to the independence of auditors and public accounting firm that is expected to further conduct research related research independence. The limited period of two years can certainly affect the results of this study. So hopefully in the next research study period should be more than two years to allow classification based audit tenure

Dissipation of Hydraulic Energy by Curved Baffle Blocks

Experimental evaluation of the effects of relative size, curvature and location of curved floor baffle blocks in the dissipation of energy and control of hydraulic jump is presented. The flow over floor blocks with curved upstream edges (in plan) was described by a set of dimensionless ratios using dimensional analysis techniques. The solution was evaluated in the laboratory with respect to measurable elements of the flow. The results have indicated that, for all flow conditions, the curved blocks are generally more effective in lowering the downstream kinetic energy than regular straight edges blocks; thereby, creating optimum flow conditions having lower capacity for erosion of the downstream channel bed together with economy in structural requirements

Analisis Faktor-faktor yang Mempengaruhi Struktur Modal pada Perusahaan Otomotif dan Komponen yang Terdaftar di Bursa Efek Indonesia

Tujuan penelitian ini adalah untuk mengetahui dan menguji pengaruh secara parsial dan simultan risiko bisnis, likuiditas, profitabilitas, struktur aset, tingkat pertumbuhan, dan ukuran Perusahaan terhadap struktur modal Perusahaan manufaktur sektor aneka industri sub sektor otomotif dan komponen yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2012-2013. Sampel padapenelitian ini adala menggunaka seluruh populasi yang ada yaitu 19 Perusahaan, akan tetapi ada 3 Perusahaan yang laporan keuangannya tidak lengkap sehingga hanya 16 Perusahaan yang dapat diteliti. Data yang dipergunakan adalah data sekunder terdiri dari laporan laba rugi dan neraca setiap Perusahaan manufaktur khususnya sub sektor otomotif dan komponen yang terdaftar di Bursa Efek Indonesia selama periode 2012-2013. Analisis data menggunakan alat regresi berganda yang didahului dengan uji asumsi klasik yang terdiri dari uji normalitas, uji multikolinearitas, uji autokorelasi, dan uji heteroskedastisitas. Pengujian hipotesis dilakukan dengan menggunakan uji t dan uji F. Hasil analisis data atau hasil regresi menunjukkan bahwa secara simultan risiko bisnis, likuiditas, profitabilitas, struktur aset, tingkat pertumbuhan, dan ukuran Perusahaan mempengaruhi struktur modal. Secara parsial likuiditas, profitabilitas, dan struktur aset berpengaruh terhadap struktur modal, sedangkan risiko bisnis, tingkat pertumbuhan, dan ukuran Perusahaan tidak berpengaruh terhadap struktur modal

Regime Hydraulic Concepts and Equations: The Case of Klang River, Malaysia

Updating and testing of available river regime relationships governing the various factors involved in alluvial river design are presented. Analysis of relevant laboratory and field data, gathered from four gauging stations along the water course of Klang River in Malaysia, were undertaken in order to formulate new regime concepts and equations characterizing the river. The functional formulations, to include the slope, rating and flow equations were achieved by employing dimensional analysis techniques relating the geometry and flow parameter

Empirical modelling of activated sludge process via system identification

Activated sludge process is an important stage in Wastewater Treatment Plant (WWTP). In this study, model of the activated sludge process from Bunus Regional Sewage Treatment Plant Kuala Lumpur, Malaysia is developed. This paper focuses on modelling and model reduction of the WWTP system. The model with best fits of higher than 80 and the order of less than 10 is selected. For modelling purposes, data obtained is stimulated and modelled using System Identification technique which employ linear model ARX. For model reduction purposes, the high order model is reduced using model order reduction (MOR) of a combination of Singular Perturbation Approximation (SPA) and Frequency Domain Gramian based Model Reduction (FDIG) method. From the modelling results obtained, the ARX model with best fit of 85.11 is selected. Meanwhile, for the MOR FD-SPA technique, a 9th order model is selected with 2.5 x 10-2 reduction error between frequencies 0.05 rad/s and 1.4 rad/s

Modelling of Saltwater Intrusion into a Discharging Well in a Non-Homogeneous Unconfined Aquifer

Finite element method based on the Galerkin technique was used to formulate the solution for simulating a two-dimensional transient movement of saltwater in a stratified aquifer under pumping conditions. The aquifer system was unconfined, non-homogeneous and isotropic. The groundwater flow and convection-dispersion equations were transformed into two non-linear coupled partial differential equations to yield the values of the corresponding piezometric head and saltwater concentration at various points and times. These two equations were solved by Argus- ONE™ SUTRA model that employs the finite element method. The performance of the numerical model is compared with the data observed from a laboratory experimental model. Good agreement has been achieved between the numerical and experimental models for the concentration and hydraulic head as comparison showed the maximum differences of only 10% and 11% respectively