Persepsi Profesi Akuntan terhadap Penerapan Manajemen Laba

This study aimed to determine ( 1 ) how perceptions of the accounting profession ( lecturer , management accountants and students ) to the application of earnings management and ( 2 ) whether there are significant differences in perceptions between faculty , management accountants and students of the management application . Data were collected by questionnaire survey techniques and produce 63 research respondents consisting of 10 accounting lecturer , management accounting 18 and 35 accounting students . The selection of respondents ( sample ) conducted convenience . Validity test performed by bivariate correlation between each indicator score , while reliability test performed with Cronbach alpha statistic test . To find out how well the perception of the accounting profession ( lecturer , management accountants and students ) to the application of earnings management , the data were analyzed with a total score of memproporsikan calculation of each group of respondents with a total score ideally . Then interpreted by the criteria of interpretation of the score. To determine whether there are significant differences between the two groups was conducted using Analysis of Variance ( ANOVA ) with post hoc tests derivative test , SPSS 16 for Windows . The results showed that in general the accounting profession ( lecturer , management accountants and students ) have a negative perception of earnings management application . Third of the accounting profession , the profession \u27s most lecturers have a good perception ( 84.92 % ) compared to the management accounting profession and students . The study also found that there are differences in the perception of earnings management practices between management accountants with lecturers and students , whereas for the management accounting profession with students did not reveal any differences in perception . Nevertheless for the accounting profession in the three groups did not reveal any difference in the average perception is significant about the application of earnings management

Aplikasi Teknologi Fermentasi Limbah Kubis sebagai Pengawet Alami Penanganan Pasca Panen Ikan pada Kelompok Nelayan di Tempat Pelelangan Ikan (TPI) Purnama Dumai

APPLICATION OF CABBAGE WASTE FERMENTATION TECHNOLOGY AS A NATURAL PRESERVATIVE IN POST-HARVEST HANDLING OF FISH IN FISHER GROUPS AT FISH AUCTION PLACE OF PURNAMA DUMAI. One of the solutions that can be used to preserve fish naturally economically and efficiently is to use cabbage waste. Cabbage (Brassica oleracea) is a well-known vegetable, widely produced, easy to obtain and cheap in price. The use of cabbage waste as a natural preservative for fresh fish is used to naturally preserve fish so that the misuse of preservatives that are harmful to the human body is no longer used

Pemberdayaan Masyarakat Peduli Makanan Sehat melalui Deteksi Berbasis IPTEK Menggunakan Senyawa Bahan Alam pada Bahan Tambahan Pangan Berbahaya

Along with the increasing need for non-perishable foodstuffs, hazardous chemical food additives (FA) such as borax and formalin are widely used in the food industry, such as in making wet noodles, meatballs, rice cake, tofu, and others. This dangerous chemical FA is usually used as a food preservative, even though these chemicals are poisonous and dangerous to human health so that their use is strictly prohibited by the government. In order to anticipate the wider negative impact of the use of hazardous chemical FA added to foodstuffs, it is necessary to carry out counseling and socialization activities regarding healthy food free of hazardous chemical FA by mastering the technology for identifying food additives and handling them. This activity uses a method of mentoring the community learning process in the form of counseling and training. The target of the socialization activity was the majelis taklim of Babussalam Mosque, Tampan District, Pekanbaru City. The overall implementation of the activity exceeded the desired target because 96% of the participants understood food additives, 83.3% understood tips on recovering healthy and hazardous FA-free food, and 84% were interested in making hazardous chemical FA detection tools

Pelestarian Budaya Indonesia Melalui Pembangunan Fasilitas Pusat Jajanan Tradisional Jawa Barat

Indonesia merupakan sebuah negara kepulauan dengan beragam artefak kebudayaan yang dimilikinya seperti upacara adat, senjata perang, pakaian tradisional, ragam kesenian, hingga kuliner. Kuliner Indonesia mulai dikenal oleh bangsa asing karena rasanya yang kaya dan penampilannya yang unik serta menarik. Namun, berbanding terbalik dengan potensinya yang luar biasa, bangsa Indonesia sendiri tidak banyak mengenal jenis kuliner asli Indonesia dan lebih banyak mengonsumsi makanan asing sebagai makanan kesehariannya. Jajanan tradisional, adalah salah satu aset kuliner Indonesia yang dekat dengan masyarakat karena biasanya, para pedagangnya menjajakan dagangannya di jalan raya atau dekat dengan tempat tinggal. Namun, kehadiran jajanan tradisional ini kian tertutup dan kepopulerannya semakin berkurang.// /

Hubungan Tingkat Pengetahuan Ibu Tentang Keluarga Berencana Hormonal dengan Tingkat Kecemasan Menghadapi Gangguan Menstruasi di Kelurahan Pablengan Kabupaten Karanganyar

Family Program is the arrangement effo2rt of birth for increasing prosperity of mother and his children, but its program is claimed to be able to create and civilizes little family who had happiness on the norm and welfare , so doing program KB is growing the other development programs. To get the goal, its required a knowledge from a mother, where when her usage intrauterine device sometime she met the contraception problem device of a mother. The knowledge obtained from many sources, like education grade, because education had an effect to someone with her knowledge. Knowledge about menstruates disorder for a mother who is using a contraception is expected to anxiety reduced. The objective aim to know the relation between knowledge grade of mother about contraption with anxiety grade when disorder menstruate in Pablengan Karanganyar The research method applied is survey method with Cross Sectional approach.Method of the research is all of population, mother whom early stage applies contraception hormonal who live Pablengan village with total 40 responders. Sample technique taken is total sample method. Hypothesis test is applying Chi Square test where searche for relation of knowledge grade of mother about family plans with anxiety level when meet disorder menstruate. Result of research indicates that majority responders are 31-40 years old, education grade is High School, majority of responder are Housewife, majority of knowledge is good category. There is relation between knowledge grade of mother about homonal KB with anxiety grade when meeting disorder menstruate at Pablengan Karanganyar

Pemberdayaan Ob Kampus melalui Blended Worshop Pengolahan Sampah Organik Menjadi Kompos

Kampus sebagai tempat lahirnya para intelektual muda, diharapkan dapat memberikan solusi atas permasalahan yang terjadi dewasa ini, khususnya masalah sampah. Aktivitas yang dilakukan oleh civitas akademika di sekitar kampus membuat jumlah sampah meningkat sepanjang tahun, akan tetapi kurang diimbangi dengan pengolahan sampah di sekitar kampus. Terlebih lagi, para tenaga kebersihan kampus (OB) kurang dibekali tentang cara pengolahan sampah, misalnya sampah organik. Tujuan pengabdian ini adalah memberikan pelatihan kepada para OB melalui workshop pengolahan sampah organik menjadi kompos di wilayah sekitar kampus. Metode yang digunakan adalah POA (Planning of Action), serta metode survey untuk mengevaluasi keberhasilan kegiatan. Pelaksanaan kegiatan secara blended mengingat PPKM (Pemberlakuan Pembatasan Kegiatan Masyarakat). Worshop online dilakukan saat paparan materi teori oleh narasumber, dan offline saat praktek dengan jumlah peserta terbatas. Hasil pengabdian ditunjukkan dengan respon antusiasme tinggi dari partisipan yang hadir secara langsung (offline) maupun tak langsung (online). Sebagian besar partisipan menginginkan ada rencana tindak lanjut dari kegiatan ini