PENGARUH PAPARAN KOPI DAN ROKOK TERHADAP KEKASARAN PERMUKAAN GLASS IONOMER CEMENT KAPSUL YANG DI-COATING

ABSTRAKNama: Sayed RustiaProgram Studi: Pendidikan Dokter GigiFakultas: Kedokteran GigiJudul : Pengaruh Paparan Kopi dan Rokok Terhadap Kekasaran Permukaan Glass Ionomer Cement Kapsul Yang Di-CoatingKekasaran permukaan Glass Ionomer Cement (GIC) kapsul merupakan karakteristik ketidakteraturan permukaan GIC kapsul yang dapat disebabkan oleh faktor ekstrinsik yaitu meminum kopi dan menghisap rokok. Kekasaran permukaan GIC kapsul dapat dicegah menggunakan bahan coating saat proses awal setting dan selanjutnya. Bahan coating yang sering digunakan adalah cocoa butter dan varnish. Penelitian ini bertujuan untuk mendapatkan informasi tentang perbandingan kekasaran permukaan GIC kapsul yang di-coating cocoa butter dan varnish setelah terpapar kopi dan rokok. Penelitian ini merupakan jenis penelitian true experimental dengan desain penelitian pre-test and post-test control design. Spesimen penelitian berjumlah 22 spesimen GIC kapsul yang permukaannya datar, halus dan tidak berporus. Spesimen dikelompokkan menjadi 2 spesimen kelompok kontrol yang direndam dalam akuades selama 24 jam dan 20 spesimen sisanya dibagi menjadi 2 kelompok perlakuan yang terpapar kopi dan rokok sebanyak 5 siklus. Kelompok perlakuan pertama yaitu GIC kapsul yang di-coating cocoa butter. Kelompok perlakuan kedua yaitu GIC kapsul yang di-coating varnish. Spesimen penelitian diamati dengan menggunakan surface roughness tester dan diukur tingkat kekasaran permukaannya. Data dianalisis menggunakan Statistical Package for the Social Sciences (SPSS) dengan Dependent Sample T-Test yang menunjukkan bahwa terdapat perbedaan bermakna kekasaran permukaan GIC kapsul yang di-coating cocoa butter dan varnish terhadap sebelum dengan sesudah perlakuan (

Pengaruh ROA, Leverage, Ukuran Perusahaan, dan Komisaris Independen terrhadap Agresivitas Pajak pada Perusahaan Manufaktur di BEI Periode 2013-2015

Penelitian ini mengambil obyek pada perusahaan sektor manufaktur di Bursa Efek Indonesia.Tujuan penelitian ini untuk mengetahui secara empiris pengaruh ROA, leverage, ukuran perusahaan, dan komisaris independen terhadap tingkat agresivitas pajak pada perusahaan manufaktur di Bursa Efek Indonesia. Penelitian dilakukan dari periode 2013-2015 pada perusahaan manufaktur di Bursa Efek Indonesia dengan metode kuantitatif. Sampel penelitian sebanyak 46 perusahaan manufaktur di Bursa Efek Indonesia, dimana teknik sampling yang digunakan adalah purposive sampling. Metode analisis data yang digunakan yaitu regresi berganda. Hasil penelitian diperoleh tidak ada pengaruh yang signifikan ROA dan komisaris independen terhadap tingkat agresivitas pajak, sedangkan leverage berpengaruh signifikan terhadap tingkat agresivitas pajak dan hasil lain menunjukkan bahwa ada pengaruh yang signifikan antara ukuran perusahaan terhadap tingkat agresivitas pajak

Analisis Variabel yang Mempengaruhi Struktur Keuangan pada Perusahaan Makanan Dan Minuman yang Go-Public di Bursa Efek Surabaya

The Research is used to analysis variables of which influence the financial structure, and is prescribe for : (1) identifying variables such as asset structure, selling growth, operating leverage, return on investment, dividend payout ratio, and company measurement, (2) Indentifying a variables which have the most dominant influence on"thar fnancial srruituri. The result from the research is expected to be useful for all user for taking decision making in related with financial structure. This Research is focused on the Food and Beverage companies enlisted-in Surabaya stick exchange market since 1998 until 2002, which is about fourteen companies. The data collection is done by using purposive-sampling method that anallzed used by "multiple linier regressiotn analysis. And the secondary data deriving from the research company itself, such as : financial report, enclosure if annual financial report, and prospectus of each Food and Beve-rage company together with data coming from outsiding of the researched company such as: literahte, scientific journals and etc. There are two hypotheses tested thit are (t) it is predicted that variables of the company consisting of asset structure, selliig growth, operating leverage, return on investment, dividend payout ratio, and company measurement simultiniously have influince on-the company financial structure, (2) it is observe a variable that have dominant influenie on the financial structure. And the result of the test show that the first hypothesis is excepted and the result satisfies the theory of financial structure [ Ferry and Jones (1979), Weston and Copeland (t997), Sartono (2001) ]. And another finding is that between variables show that degree operating leverage variable is the most biggest influence compared with the other variables. Based on the findings, the most important thing needed by-decision makers in aranging the conpany financial structucre is to consider variables of asset structure, selling growth, operating leverage, return on investment, dividend payout ratio and company measuremen

Adaptive Seating

Children’s sensory needs are impacting their ability to attend to their speech language pathology treatment sessions in a meaningful and effective way. There is a gap in the education for SLPs on sensory integration which limits their ability to recognize the challenges and know how to support them in a productive way

Dokumentacija slovstvene folklore na avstrijskem Koroškem v preteklosti in danes

Na Slovenskem narodopisnem inštitutu Urban Jarnik, kjer raziskave in dokumentacije obsegajo vsa področja slovstvene folklore, je nesnovna kulturna dediščina močno razvejano raziskovalno področje. Avtorica v prispevku predstavlja kratek zgodovinski pregled zbiranja slovstvene folklore na Koroškem v funkciji utrjevanja slovenskega jezika, kulture in identitete (do leta 1920), v funkciji ohranjanja jezika, kulture in identitete (do leta 1991) in v iskanju sodobnih funkcij slovenske slovstvene folklore na Koroškem kot žive dediščine

Žabarin, marnvam, punam, mornjem po domače: narečje v družinah na avstrijskem koroškem

In 2010, the Christian Cultural Center in Klagenfurt created the initiative Slovenian in the Family, which addresses the importance of living use of Slovenian in the family environment. Slovenian in the Family is the foundation for preserving and developing ethnic minorities across the Slovenian border and around the world. The initiative uses various incentives to increase awareness of Slovenian in families as an asset that parents and grandparents can transmit to children in living form in the family and in the immediate and broader home environment.Leta 2010 se je pri Krščanski kulturni zvezi v Celovcu oblikovala iniciativa Slovenščina v družini, ki tematizira pomembnost žive rabe slovenščine v družinskem okolju. Slovenščina v družini je temelj za ohranitev in razvoj etničnih manjšin v slovenskem zamejstvu in po svetu. Iniciativa skuša z raznimi pobudami v družinah ozavestiti slovenščino kot bogastvo, ki naj ga starši in stari starši posredujejo otrokom v živi obliki v družinskem in ožjem ter širšem domačem okolju

Pengaruh Profitabilitas, Likuiditas, Ukuran Perusahaan dan Corporate Governance Terhadap Corporate Social Responsibility

The purpose of this study was to test the influence of profitability, liquidity, company size, and corporate governance on the disclosure of corporate social responsibility (CSR) in food and beverage companies listed on the Indonesia Stock Exchange for the period 2017-2019. This research is a research design using quantitative approach. The type of research data used is secondary data, while the data source is obtained through the www.idx.co.id. The population in this study is food and beverage companies listed in idx period 2017-2019. Samples used in this study were selected using purposive sampling method and obtained as many as 36 samples. The data analysis technique used in this study was multiple linear regression. Independent variables in this study are profitability, liquidity, company size, and corporate governance, while dependent variables are corporate social responsibility (CSR). The results of the analysis showed that variable profitability has no effect on CSR disclosure, while liquidity, company size, and corporate governance have a significant positive effect on CSR disclosure