ANALISA TINGKAT KEPATUHAN PENGUNGKAPAN WAJIB KONVERGENSI IFRS 2012 : STUDI KASUS PERUSAHAAN CONSUMER GOODS YANG TERDAFTAR DI BURSA EFEK INDONESIA 2011-2012

A recent trending issue in the world of accounting is the issue of the convergence of the 2012 International Financial Reporting Standards (IFRS). The process of this convergence has started since 2008 and is expected to be finished by 2011, so that it may be fully implemented in 2012. There are several main characteristics of IFRS, i.e. principal based, fair value, and disclosure.This research is conducted with the purpose of assessing the level of compliance with mandatory disclosure IFRS Convergence 2012 for consumer goods companies listed in the Indonesian Stock Exchange within the period of 2011-2012. The sample is selected using purposive sampling techniques and twenty seven (27) research samples are acquired in the consumer goods industry. To measure the level of compliance with mandatory disclosure, the Dichotomous method is used in this research by using items from the IFRS Presentation & Disclosure Checklist issued by Deloitte in 2012.The result of this research shows that the average level of compliance with mandatory disclosure IFRS Convergence 2012 for consumer goods companies is 75.95% which can be seen from four PSAK, i.e. PSAK 14, PSAK 16, PSAK 13 and PSAK 30.The highest level is from PSAK 16, followed by PSAK 14 in second, and PSAK 13 and PSAK 30 in third and fourth respectively. Keyword: International Financial Reporting Standards (IFRS) Convergence,  Compliance, Mandatory disclosure level, International Accounting Standards, Consumer goods compan

ANALISIS KANDUNGAN KLOROFIL a DAN KLOROFIL b BERBAGAI SPESIES DAUN BAYAM (Amaranthus sp.) BERDASARKAN LETAK DAUN

ABSTRAK Kurniawati. 2018. Analisis Kandungan Klorofil a dan b Berbagai Spesies Daun Bayam (Amaranthus sp.) Berdasarkan Letak Daun. Skripsi. Malang: Program Studi Pendidikan Biologi, FKIP, Unversitas Muhammadiyah Malang. Pembimbing: (I) Dr. Ainur Rofieq, M.Kes., (II) Dra. Sri Wahyuni, M.Kes Bayam merupakan salah satu jenis sayuran komersial yang mudah diperoleh disetiap pasar, baik pasar tradisional maupuan pasar swalayan. Bayam cabut (Amaranthus hybridus L.), bayam duri (Amaranthus spinosus L.) dan bayam merah (Amaranthus tricolor), adalah jenis tanaman yang mudah untuk didapatkan dan banyak dikonsumsi masyarakat. Dikenal sebagai salah satu sayuran bergizi tinggi karena mengandung protein, vitamin A, vitamin C dan garam-garam mineral yang sangat diperlukan oleh tubuh. Berdasarkan perkembangan umur daun yang berbeda kadar kandungan klorofil menurun sejalan dengan perkembangannya. Klorofil dan berbagai turunanya berperan sebagai antioksidan atau penghancur radikal bebas, terutama jika dikonsumsi pada jumlah tertentu. Tujuan penelitian ini adalah untuk mengetahui kandungan klorofil a, klorofil b dan klorofil total pada berbagai jenis bayam berdasarkan letak daun yang berbeda. Penelitian ini dilakukan dengan menggunakan metode rancangan acak kelompok (RAK), yang tersusun atas 1 faktor perlakuan yaitu posisi daun bayam pada posisi atas (daun pertama) dan daun bayam pada posisi bawah (daun keempat). Teknik Analisis data yang digunakan adalah uji t sama subyek (Paired t-test). Hasil penelitian menunjukan kandungan klorofil tertinggi ditemukan pada daun bayam duri (Amaranthus spinosus L.) pada posisi daun bagian bawah (daun keempat). Kandungan klorofil a yaitu sebesar 35,7 mg/l dan klorofil b sebesar 28,2 mg/l

PENGARUH KONVERGENSI IFRS, MEKANISME GOOD CORPORATE GOVERNANCE DAN REPUTASI KANTOR AKUNTAN PUBLIK TERHADAP PENYAMPAIAN LAPORAN KEUANGAN TAHUNAN PADA PERUSAHAAN PUBLIK PERAIH CGPI AWARDS PERIODE 2011-2012

This research aimed to examine the effect of IFRS Convergence, Good Corporate Governance mechanism and the reputation of public accounting firm to submission of financial statements (measured by Financial Reporting Lead Time - FRTL). Board of commissioner size and audit committee used as a proxy from good corporate governance mechanism, as well as IFRS Convergence and the reputation of public accounting firm are used as independent variables in this research. The sample used in this research were company listed at Indonesia Stock Exchange that obtained scores in the ranking as Indonesia Most Trusted Companies 2011-2012 by Corporate Governance Perception Index (CGPI). Samples are collected by purposive sampling and resulted in 20 firms as the final sample. The statistic method used was multiplied analysis linear regression, with hypotheses testing of statistic t tests (α = 5%).The results of this research showed that the board of commissioner size and the reputation of public accounting firm has a significant influence to the financial reporting lead time, while IFRS Convergence and audit committee has no significant influence to the financial reporting lead time. Keyword: International Financial Reporting Standards (IFRS) Convergence, Financial Reporting Lead Time, Board of commissioner size, reputation of public accounting firm, audit committee

Pengembangan Sistem Informasi Manajemen Persuratan di Badan Informasi Geospasial

A business organization certainly really needs an information system as an application of information technology in bridging the problems that occur, information systems have several types including Management, Accounting, Finance, Manufacturing, Human Resources, Marketing, and Executive information systems. CV APJ Meat Shop Bogor until now does not have a sufficiently qualified promotional media, with plans to build a web-based company profile, hopefully it can make this company better known and make it easier for the public to find information about this company. The purpose of this research is to provide information to the wider community about APJ MEAT SHOP and make it easier for APJ MEAT SHOP in introducing the products being sold. The research method used is Waterfall. What can be taken from the creation of the Company Profile Website on the CV APJ MEAT SHOP are as follows: (i) The website is designed to run well according to the desired needs. (ii) The Company Profile Website is made based on the business processes that occur in the company

ANALISIS VALIDITAS ISI INSTRUMEN TES BERPIKIR KRITIS IPS KELAS V SD KOTA YOGYAKARTA

Penelitian ini bertujuan untuk menganalisis validitas isi instrumen tes berpikir kritis IPS  siswa kelas V di sekolah dasar. Instrumen tes berpikir kritis IPS merupakan instrumen yang dikembangkan dari Kompetensi Inti dan Kompetensi Dasar dan disesuaikan dengan indikator berpikir kritis yang meliputi aspek menginterpretasi, menganalisis, mengevaluasi dan menyimpulkan yang kemudian dirumuskan ke dalam 40 aitem. Metode yang digunakan dalam penelitian ini adalah metode analisis deskriptif sebagai analisis validitas isi berdasarkan perhitungan formula Aiken’s V. Data validitas isi diperoleh dari empat ahli dari berbagai bidang yaitu ahli pendidikan IPS, pengukuran, dan praktisi guru SD. Hasil validasi ahli kemudian dihitung menggunakan formula V Aiken’s yang diketahui dari 40 butir yang dibuat dinyatakan 40 butir valid yaitu V > 0,75, dengan rincian 7 butir memiliki indeks aiken sebesar 0,75 dan 33 butir >0,80 yang berarti memiliki koefisien yang cukup tinggi atau validitas isi yang baik dan mendukung isi tes secara keseluruhan

Pendidikan Sejarah dalam Kurikulum di Republik Federal Jerman

The aim of this article is to find out what philosophy behind the education curriculum in Germany,its system and structure especially on history curriculum to be compared with Indonesia”s experience.Traditionally the German educational system is strongly influenced by the tradition of naturalistichumanism - specifically those of the Humbold philosophy regarding as Bildung. History Education is acompulsory subject that is given to students from grade 6-10 as much as two hours of lessons per week,while in grade 10-12 or 13 lessons, history is no longer a compulsory subject. In grade 6-9 curriculum isbased on chronological history revolves around the history of Western Civilization, in grade 10 historylessons relating to contemporary history in the 20th century, while in grade 11-12 / 13 history lessonfocused on the history of modern Europe and non- European history

Pengaruh Prestise Lokasi Tuturan terhadap Ragam Bahasa Remaja Puteri dalam Percakapan Informal

Penggunaan bahasa dipengaruhi oleh beberapa faktor, di antaranya adalah penutur, lawan tutur, lokasi, dan waktu terjadinya tuturan. Faktor‐faktor tersebut menyebabkan perbedaan penggunaan bahasa yang dikenal dengan sebutan variasi atau ragam bahasa.Ragam bahasa yang digunakan kelompok penutur remaja menunjukkan identitas diri mereka. Usia puber merupakan masa pencarian identitas bagi para remaja. Ragam bahasa merupakan salah satu identitas yang ada pada diri remaja, termasuk remaja puteri. Dalam penggunaan ragam bahasa, nilai prestise lokasi tuturan sangat menentukan pemilihan ragam bahasa yang mereka gunakan