Hubungan Good University Governance Terhadap Kinerja Manajemen Keuangan Perguruan Tinggi

The pattern of financial management institution had to be accountable as one indicator of university management assessment as a whole. This study examined the management of higher education in terms of the implementation of Good University Governance (GUG). GUG concept was adopted from the concept of good corporate governance. The samples were state universities in Central Java and Yogyakarta using purposive sampling technique. Data analysis used was Structural Equation Model (SEM) analysis based on Path Analysis. The results showed that GUG directly influenced the Cultural Organization (CO), and Organizational Structure (OS) affected the Financial Management Performance (FMP). However, GUG did not directly influence FMP, OS, and PM (Planning Management). PM and OS were proven not directly influence the FMP. Other evidence found was the indirect effect of GUG to FMP through OS, PM, and CO. The conclusions of this research were GUG would increase CO and OS and would further increase FMP. Thus, universities should consider the implementation of GUG to increase the performance of financial management. Pengelolaan keuangan yang akuntabel merupakan salah satu indikator yang baik untuk menilai pengelolaan perguruan tinggi secara keseluruhan. Penelitian ini mengkaji pengelolaan perguruan tinggi yang ditinjau dari Implementasi Good University Governance (GUG) yang merupakan adopsi konsep Good Corporate Governance di sektor korporasi. Penelitian ini menggunakan sampel Peguruan Tinggi Negeri di Jawa Tengah dan Daerah Istimewa Yogyakarta dengan menggunakan teknik purposive sampling. Analisis data menggunakan model Structural Equation Model (SEM) berbasis Analisis Jalur (Path Analysis) untuk menjawab tujuan dan hipotesis penelitian. Hasil penelitian menunjukkan variabel GUG terbukti berpengaruh secara signifikan terhadap struktur organisasi, manajemen perencanaan, dan kinerja manajemen keuangan. Variabel struktur organisasi dan manajemen perencanaan juga terbukti berpengaruh secara signifikan terhdap kinerja manajemen keuangan. Namun, variabel GUG tidak terbukti berpengaruh siginifikan terhadap budaya organisasi dan variabel budaya organisasi tidak terbukti berpengaruh signifikan terhadap kinerja manajemen keuangan. Hasil berikutnya adalah variabel GUG terbukti berpengaruh secara tidak langsung terhadap kinerja manajemen keuangan melalui budaya organisasi, struktur organisasi, dan manajemen perencanaan. Hal ini menunjukkan bukti bahwa perguruan tinggi harus mempertimbangkan implementasi GUG untuk meningkatkan kinerja manajemen keuangannya

The Implementation of Diseases Control for Acute Respiratory Infection (DC-ARI) Program's at Sungai Pakning's Public Health Centre, Bengkalis Regency

Disease control program for Acute Respiratory Infection is a program for infectious diseases. Aims of this program is to lowering the number of toddler's pain and death  that caused by Acute Respiratory Infection or Pneumonia. The implementation program of this program at Sungai Pakning's Community Health Centre, Bengkalis Regency, was still not effective. It shown that pneumonia discovery was still low          ( 2,64%) and it's still far from the target of national policy for pneumonia control (100%). Aim of this study was to know how is the implementation program of diseases control for acute respiratory infection at Sungai Pakning's Community Health Centre, Bengkalis Regency, based on indicators of achievement process (intensification program, improvement and development of human resources, and partnerships). This research was qualitative study. There were eight persons as a sample consists of Head of Disease Control Program for Acute Respiratory Acute, Head of Community Health Centre, Doctor, Nurse, midwife of Integrated Management of The Sick Toddler, Cadre of Health, Community Leader, and Religious Figures. It used triangulation of sources, method, and data. The results shown that there's no fund for disease control program of ISPA, less human resources is caused the lack of trained personnel for Pneumonia implication thru integrated management of the sick toddler nor verbal autopsy. Then the partnership of cross program or sectoral was not so good. Even the internal of Community Health Centre has policy to used BPJS services as a scape goat to rise the fund. Availability of facilities and infrastructure of integrated management of the sick toddler policlinic should be completed. Increases of human resources capacity by given a training for integrated management of the sick toddler and verbal autopsy. Building partnership and involving the community participation in the middle of disease control program for acute respiratory infection

Kepemilikan Manajerial Terhadap Pajak Penghasilan Terutang Melalui Discretionary Accruals

Government\u27s efforts to boost revenue from the tax sector brought considerable consequences for businessmen.This made businessmen try to do tax planning, one of which was to conduct earnings management to reducepayable taxes . This study examined whether managerial ownership influenced the amount of payable incometax of corporate taxpayers through discretionary accruals. This study used path analysis approach (PathAnalysis) by taking sample of companies listed on the Indonesia Stock Exchange in 2009. The results showedthat managerial ownership directly influenced the payable income tax. Furthermore, it could be seen thatmanagerial ownership had a direct effect on earnings management. Besides, earnings management had a directeffect on payable income tax. Thus, the Sobel test was used to prove the ability of earnings managementvariables in mediating the effect of managerial ownership on income tax. Future research was expected toexpand the main object of observation payable income tax as an tax obligation to ensure that the behavior of thecompany in doing profit or income management for lowering profit or income could lower or raise the payableincome tax

Aspek Lingkungan Dan Produktivitas Ayam Broiler Pada Sistem Transportasi Tertutup Dan Konvensional

Population of broiler chicken increase continuously every year. This situation indicated broiler farm in Indonesia has been transformed as a poultry industry. Broiler farm concentrated in one place far from human to anticipate the potency of air pollution. Transportations are used to mobilize broiler from farm to slaughter house or market. The transportation should consider the condition of broiler and environment to minimize the air pollution and negative effect in broiler performance. This research was aimed to evaluate effect of covered and conventional transportation system on environmental aspect and broiler performance. Sixty broilers was used in this research and divided into two treatments. Data was analyzed by t-Test with α 0.05. The result indicated that covered system better to reduce the potency of ammonia pollution than conventional system. Weight loss of broiler transported with covered system significantly lower (P<0.05) than conventional system. There were no mortality both in conventional and covered system. Distribution of temperature in covered system was significantly lower (P<0.05) than conventional system. Covered system, poultry transportation system based on animal welfare aspect showed lower in vocalization than conventional system

Hubungan Persepsi terhadap Iklim Kelas dengan Motivasi Belajar Fisika Siswa SMA Kelas XI IPA Se Kecamatan Simpang Kanan Rokan Hilir

The purpose of this research is to know the correlation between perception of classroom climate and students learning motivation physics. This research is correlational. The population in this study were students of class XI IPA Simpang Kanan sub-distric, sample in this study is one class from each school are Class XI IPA with a total of 115 people. and the sample in this study is one class from each school are Class XI IPA with a total sample of 43 people, The data collection instrument used is kuisioner classroom climate and and students learning motivation physics. The result of this research showed that there is a significant positive correlation between perception of classroom climate and students motivation to learn physic subject. Data analysis technique used is the Pearson product moment correlation test . Data were analyzed by descriptive and inferential. Based on the results of the analysis showed that there is a positive and significant correlation between perceptions of classroom climate with motivation to learn physics students, regression equation was Ῡ = 39.077 + 0.353 x, coefficient of correlation was 0,505 and Fcount > Ftable (14,001 > 3,99). Contribution perception of classroom climate and students motivation to learn physic subject was 22,5%. The conclusion indicate that the perception of classroom climate relate to students motivation to learn physic in SMA class XI IPA simpang kanan sub-district

Identifikasi Kerusakan Pohon Shorea Leprosula Miq dengan Metode Forest Healt Monitoring di Khdtk Sebulu

Obyek penelitian tegakan Shore leprosula Miq dibangun oleh PT. KTI pada tahun 1992 di KHDTK Sebulu dengan tujuan untuk melakukan uji coba teknik Silvikultur. Mudahnya aksesisibilitas dan adanya beberapa aktivitas masyarakat di sekitar tegakan Shore leprosula Miq menyebabkan penurunan fungsi kawasan di sekitar tegakan yang dapat mempengaruhi kesehatan pohon sehingga perlu dilakukan penilaian kesehatan sebagai langkah pencegahan kerusakan yang lebih parah. Penelitian bertujuan untuk mengetahui kondisi kesehatan tegakan Shorea leprosula dengan mengidentifikasi kerusakan pohon. Penelitian dilakukan dengan metode Forest health Monitoring (FHM) dengan menggunakan skoring untuk setiap parameter kerusakan. Parameter penelitian yang dilakukan antara lain: lokasi kerusakan, tipe kerusakan, dan ambang batas kerusakan. Hasil Penelitian menunjukkan lokasi kerusakan paling banyak ditemukan kerusakan pada akar dan batang bagian bawah dengan persentase 90,32%. Tipe kerusakan berupa luka terbuka ditandai dengan terkelupasnya kulit batang yang disebabkan oleh bekas rumah rayap pada ambang kerusakan lebih dari 50%. Berdasarkan penilaian kerusakan pohon teridentifikasi 2 pohon pada kondisi rusak berat dan sebanyak 16 pohon berada pada kategori rusak sedang dengan nilai indek 3.92 < TDLI ≤ 4.52