2,301 research outputs found

    Pengaruh Pemilihan Akuntansi dan Pengawasan terhadap Akuntanbilitas dan Kinerja

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    The purpose of this research was to collect some empirical evidences and to analyzethe influence of accounting choice, controlling, accountability, and performancein Indonesian oil and gas industry.Due to its strategic role in government income and Indonesian development, oiland gas should be managed efficiently, effectively, and in accountable manner.Past implementation has witnessed that oil and gas industry faced many problemssuch as lack of accountability, and nonperforming.This research is derived by production sharing contract between government andcommercial oil and gas company. Beside, agency cost and information asymmetryin the industry could decrease government income from oil and gas sector. Researchobject are accounting choice, controlling, accountability, and performancevariables.Keyword : accounting choise, controlling, accountibilty, performance

    Dynamical deformation effects in subbarrier fusion of 64^{64}Ni+132^{132}Sn

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    We show that dynamical deformation effects play an important role in fusion reactions involving the 64^{64}Ni nucleus, in particular the 64^{64}Ni+132^{132}Sn system. We calculate fully microscopic interaction potentials and the corresponding subbarrier fusion cross sections.Comment: 3 pages, 2 figure

    Pengawasan Untuk Pemberantasan Korupsi

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    The role of control is vital in ensuring the proper financial and performance accountabilityreport. Control is the systematic effort to set performance standards with planning objectives, todesign information feedback systems, to compare actual performance with these predeterminedstandard, to determine whether there are any deviations and to measure their significance, and totake any action required to assure that all corporate resources are being used in the effective andefficient way possible in achieving corporate objective. Auditing is a tool for implementingcontrol. Auditing is a systematic process of objectively obtaining and evaluating evidenceregarding assertations about economic actions and events to ascertain the degree ofcorrespondence between these assertations and established criteria and communicating theresults to interested users. Audit is an examination that provides an objective and constructiveassessment of the extent to which financial, human and physical resources are managed with dueregard to economy, efficiency and effectiveness; and accountability relationships are reasonableserved. Audit contributes in corruption combat strategy. State losses could be found out byimplementing an effective audit such as forensic audit, investigative audit or other types ofauditing. Corruption is “the misuse of public office for private gain.” As such, it involves theimproper and unlawful behavior of public-service officials, both politicians and civil servants,whose positions create opportunities for the diversion of money and assets from government tothem and their accomplices. One of corruption example is fraud. fraudulent financial reporting asintentional or reckless conduct, whether act or omission, that results in materially misleadingfinancial statements. Auditor should find out and report this criminal activities as told by theauditing standards. This paper analyzes the audit role in combating corruption in Indonesia

    Faktor-faktor Yang Memengaruhi Loyalitas Pelanggan Pada Penerbangan Low Cost Carrier

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    Peristiwa yang terjadi pada lingkungan eksternal industri penerbangan berbiaya rendah (low cost carrier), seperti Perubahan peraturan dan kebijakan pemerintah serta perkembangan kondisi ekonomi dunia telah berdampak pada perkembangan industri penerbangan ini. Fakta empiris menyatakan bahwa perlu upaya ekstra untuk mempertahankan dan meningkatkan loyalitas konsumen. Penelitian ini dilakukan pada penerbangan LCC domestik terjadwal. Data dianalisis menggunakan LISREL 8.8, hasil analisis CFA dan Struktural Model Fit menyatakan model penelitian baik

    THE INFLUENCE OF PRODUCT FEATURES, BRAND NAME, PRICE, AND SOCIAL INFLUENCE TOWARDS PURCHASE INTENTION OF IPHONE IN INDONESIA

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    The industry of mobile phone always showed drastic and tremendous development in the telecommunication market. New models of smartphone are launched to the market from time to time. Smartphone users are increase and sales of various brands of smartphones also increase. IPhone is the second largest market share worldwide. But in contrast to the world market share, in Indonesia iPhone is not included in 5 smartphone brands with the biggest sales in Indonesia. To dominate the gadget market, companies need to know what factors influence purchase intention. This study was conducted on an electronic company that is Apple. This research find out how significant the influence of product feature, brand name, product price, and social influence towards purchase intention of iPhone in Indonesia The type of this research is causal with quantitative research methods. Likert scale used to measure each item in the questionnaire as main data collection tool. The analysis technique used is structural equation model (SEM) with partial least square type (PLS). This study used a sample of 115 respondents with nonprobability sampling method. The study reveals that only Product Features and Social Influence were factors which significantly influence the purchase intension of the iPhone. The influence on purchase intention is 49% and the remaining 51% are influenced by other variables. This research has found that the most significant factors that influence the purchase intention of iPhone in Indonesia is Product Features. It means the company should make sure that features in iPhone can fulfill the customers satisfaction by optimizing the performance of the operating system which is iOS. For the further research, since the model used in this study has a moderate explanatory power which is 49%, further research who do reasearch on the same company to do a research on another Apple’s products or other brand of smartphones. Keywords: iPhone, Purchase Intention, Product Features, Brand Name, Price, Social Influenc

    Pembangunan Hukum Arbitrase (Politik Hukum) sebagai Upaya Penyelesaian Sengketa (Tinjauan Atas Undang-undang No. 30 Tahun 1999 Tentang Arbitrase dan Alternatif Penyelesaian Sengketa)

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    Nowdays every business actor as the modern businessmen would like to settled any business dispute more quickly, simply, to prevent from any risk which is rise. Government regulated the alternative dispute settlement on business field that is arbitration law. The arbitration regulation becoming a legal politic study which is interested because of the implementation of it not apply well. This research study about the Economy law and development in Indonesia regarding arbitration and how the legal politic of arbitration is perform. This study is using descriptive methodology with juridical normative. For the conclusion is law and development in Indonesia especially arbitration is not beginning with values of societies, but taken from condition of reformation of Indonesia. However the economic law and development still need to enforce in according to make justice and prosperity especially for business actor

    Determinasi Dan Analisis Finger Print Tanaman Murbei (Morus Alba Lour) Sebagai Bahan Baku Obat Tradisional Dengan Metode Spektroskopi Ft-ir Dan Kemometrik

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    DETERMINASI DAN ANALISIS FINGER PRINT TANAMAN MURBEI (Morus alba Lour) SEBAGAI BAHAN BAKU OBAT TRADISIONAL DENGAN METODE SPEKTROSKOPI FT-IR DAN KEMOMETRIK Abd.Halim Umar1), Reny Syahruni1), Asril Burhan1), Fadillah Maryam1), Astuti Amin2), Marwati2), Lisa Rassang Masero2) 1)Akademi Farmasi Kebangsaan Makassar 2)Sekolah Tinggi Ilmu Farmasi Makassar ABSTRACT Mulberry (Morus albaLour) is amedicinal plant that is widely grown and used as medicine in Indonesia. Composition chemistry contained in the drug of nature is one composition complex, can be determined by using a spectroscopic methods. This study to determination origin mulberry that comes from some areas as information and quality control using a method Fourier TransformInfra-Red Spectroscopy (FT-IR) and chemometrick. FT-IR analysis of mulberry (Morus albaLour) that grow in different places in geography, obtained results are relatively similar spectrum of 9 types of the samples. FT-IR measure ments combined with chemometrick. Group 1 (Cendana), group 2 (Baraka and Palangga), group 3 (Kalambe 'and Cina), Group 4 (Tikala and Bori), group 5 (Lemo) and group 6 (Solie). Key words: Mulberry, FT-IR, PCA, Chemometrick ABSTRAK Murbei (Morus alba Lour) merupakan salah satu tanaman obat yang banyak tumbuh dan digunakan sebagai obat tradisional di Indonesia. Komposisi kimia yang terkandung dalam obat bahan alam merupakan suatu komposisi yang kompleks, dapat ditentukan dengan menggunakan metode spektroskopi. Penelitian ini untuk mendeterminasikan asal murbei yang berasal dari beberapa daerah sebagai informasi dan kendali mutu dengan menggunakan metode Fourier Transform-Infra Red Spectroscopy (FT-IR) dan kemometrik. Analisis FT-IR tanaman murbei (Morus alba Lour), diperoleh hasil spektrum yang relatif sama dari 9 jenis sampel dari daerah yang berbeda. Spektrum FT-IR yang diperoleh dikombinasikan dengan metode kemometrik menggunakan program Minitab versi 16 dan The Unscrambler® 9.7. Hasil pengelompokan yaitu, Kelompok 1 (Cendana), Kelompok 2 (Baraka dan Palangga), Kelompok 3 (Kalambe' dan Cina), Kelompok 4 (Tikala dan Bori), Kelompok 5 (Lemo) dan Kelompok 6 (Solie)

    Modelterpadu Pengelolaan Daerah Aliran Sungai (DAS) Limboto

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    Watershed Conditions (DAS) Limboto has faced seriously problems of highly rates of erosion, sedimentation, spread of critical land, shift functions of forests and rarity quality water of river as a resutt of floods that always happen, water scarcity and the silting up of Lake Limboto. Therefore, the research has conducted as an integral part ofan effort to develop a model ofintegrated watershed management through mechanisms of payments for environment services (PES) and identify institutional forms. Through Valuation Method and Dynamic System ver.2.5 with 84 people of sample is found that preserving watershed area of Limboto will manage by integrated watershed management through the mechanisms of Payments for Environmental Services (PES) has potential to do in light of community participation and willingness to maintain the forest while maintaining the sustainability of the future of Environment and to proven society of social-and economic matters as has showed by analysis ofdynamic systems
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