Physical Capital (Vaca) Dan Keputusan Pendanaan (Debt to Total Asset) Terhadap Kinerja Keuangan (Roa) Melalui Risiko Keuangan Pada Perusahaan Perbankan Yang Terdaftar Di Bei 2010-2012

This study aimed to measure the effect of Physical Capital (VACA) and Decision Funding (Debt to Total Assets) toward Financial Performance (ROA) through Financial Risk. This study examined 26 corporate issuers for 3 years ie 2010-2012. The empirical results of this study indicate that the variable Physical Capital has a significant negative effect on financial risk; Funding decisions have a significant positive effect on financial risk; Physical Capital has a significant positive effect on financial performance. Funding and Financial Risk decisions have a significant negative effect on financial performance; Physical Capital mediated by Financial Risk and significant positive effect on financial performance. Funding decisions are not mediated by the Financial Risk and significant negative effect on financial performance

Pengaruh Good Governance, Gaya Kepemimpinan, Komitmen Organisasi dan Budaya Organisasi terhadap Kinerja Pemerintah Daerah (Studi pada Pemerintah Daerah Kabupaten Kampar)

This study aims to examine the effect of good governance, leadership style, organizational commitment and organizational culture on the performance of local government in District Government of Kampar. The research samples are selected by using questionnaire survey method were 18 manager in the special district of Kampar. The analytical tool used is multiple regression. The result showed show that: (1) good governance has positive influence on the performance of local government, (2) leadership style has positive influence on the performance of local government (3) organizational commitment has positive influence on the performance of local government (4) organizational culture does not affect the performance of local government.Keywords: Good governance, leadership style, organizational commitment and Organizational culture, performance of local governmen

Analisis Banjir Cimanuk Hulu 2016 (Upper Cimanuk Flood Analysis of 2016)

The causes of floods can vary, but they are rarely caused by only one factor. The purpose of this research is to find the cause of flood that hit Garut City on 20 September 2016. The method used is flood water supply analysis and flooded area analysis which is developed by WMTC Solo. The results showed that the water supply in the Upper Cimanuk watershed was very high due to high rainfall the day before (110 to 255 mm /day), high antecedent soil moisture (35 to 44 mm), very vurnerable (52%) land condition on Upper Cimanuk watershed due to land use that was not in accordance with its ability and forest area which only 17.9% of the watershed area. Based on the analysis of flooded areas, which was flat area around the river were identified as prone areas to flood such as Garut, South Tarogong and Cilawu. The flood potential in the Upper Cimanuk watershed can be reduced by changing the land use pattern on the very sloping land from vegetable farming to agroforestry, reforestation, and applying soil conservation practices. For flooded areas the reduction of flooding can be conducted by increasing the drainage channel, building infiltration wells and dykes along the river and managing the riparian

Pengaruh Kejelasan Sasaran Anggaran, Pengendalian Akuntansi dan Sistem Pelaporan terhadap Akuntabilitas Kinerja Instansi Pemerintah (Studi pada Satuan Kerja Perangkat Daerah Kabupaten Rokan Hulu)

The research aims to look at the empirical evidence the effects of budget goal clarity, accounting control, and reporting system on performance accountability of public institutions. in Rokan Hulu. The research uses a survey of the work unit Rokan Hulu district.The samples used were as many as 60 people were respondents. The population in this study was 31 on education in Rokan Hulu. The type of data used is primary data by using questionnaire method of data collection. The method of data analysis used in this study is multiple regression (multiple regression).The results showed that budget goal clarity effects on performance accountability of public institutions, budget goal clarity is done the better or greater, the greater the performance accountability of public institutions. Accounting controls do not affect on performance accountability of public institutions, because the budget is drawn up clearly with the available resources are not able to be lame effectively and efficiently which could potentially lead to fraud and inequality budget occurs. Reporting system affects on performance accountability of public institutions because good reporting system to monitor and control the performance of officials in implementing the set budget.Keywords: budget goal clarity, accounting control, reporting systems, performance accountability of public institutions

Studi Tentang Pengaruh Hari Perdaganganterhadap Return Saham Pada Bursa Efek Indonesia

Penelitian ini bertujuan untuk menguji pengaruh hari perdagangan terhadap return sahamserta fenomena-fenomena yang berkaitan denganday of the week effect, yakni Monday effect, weekfour effect dan Rogalski effect. Populasi dalam penelitian ini adalah Perusahaan yang terdaftar dalam Indeks Saham LQ-45 di Bursa Efek Indonesia selama periode Januari – Desember 2014.Teknik pengambilan sampel menggunakan metode purposive sampling.Data yang digunakan dalam penelitian ini adalah data sekunder, diperoleh dari informasi yang tersedia di Bursa Efek Indonesia. Pengumpulan data dilakukan dengan studi dokumentasi.Metode yang digunakan adalah metode analisis deskriptif dan metode analisis statistik. Hasil pengujian dalam penelitian ini menunjukkan bahwa hari perdagangan tidak berpengaruh signifikan terhadap return saham harian pada Bursa Efek Indonesia tahun 2014. Hal ini tidak membuktikan bahwa terjadi fenomena day of week effect di Bursa Efek Indonesia, dimana return terendah terjadi pada hari Senin dan return tertinggi terjadi pada hari Selasa. Hasil empiris ini juga tidak membuktinya terjadinya Monday Effect pada Bursa Efek Indonesia pada tahun 2014. Fenomena week four effect juga tidak berhasil ditemukan pada Bursa Efek Indonesia pada tahun 2014, dimana return negatif signifikan terjadi pada hari Senin minggu keempat dan kelima setiap akhir bulan. Penelitian ini juga tidak berhasil menemukan bukti terjadinya adanya Rogalski Effect pada bulan April diBursa Efek Indonesia pada tahun 2014