Search

Penelitian ini bertujuan untuk menguji Leverage dan Profitabilitas terhadap Konservatisme Akuntansi. Penyajian Laporan keuangan perlu diadakan penerapan konservatisme akuntansi, Oleh karena itu untuk menerapkan adanya kefleksibelitasan dalam menyajikan laporan keuangan. Sampel penelitian ini menggunakan perusahaan publik atau emiten sektor keuangan sub sektor bank yang terdapat di BEI Tahun 2018-2020. Penelitian ini memilih sampel dari 10 perusahaan publik, setelah menjalankan tes asumsi klasik, analisis regresi berganda, sebagian juga menunjukkan bahwa leverage dan profitabilitas ini berpengaruh positif terhadap konservatisme akuntansi. Dalam penelitian ini juga sampel yang digunakan yaitu dengan metode purposive sampling, yang bertujuan untuk memperoleh sampel yang representatif berdasarkan kriteria yang telah ditentukan.

Media memiliki peran dalam pembetukan konsep “cantik” pada khalayak yang berujung pada konstruksi realitas kecantikan yang mana merupakan hasil dari bentukan media. Realitas kecantikan ideal kemudian menjadi “standar” bagi perempuan dan dianggap sebagai sebenar-benarnya realitas karena besarnya pengaruh media. hal ini pada dasarnya dikarenakan konsep “cantik” dan “kecantikan” tanpa disadari tertanam dan dipahami kemudian disepakati sebagai sebuah standar yang tanpa disampaikan secara lisan pun hal tersebut tergambarkan dari bagaimana media menggambarkan kecantikan dengan menampilkan orang-orang yang memiliki kriteria tertentu. Kritik atas standar kecantikan bentukan media pun banyak disampaikan dan dituangkan dalam konten media sosial, sehingga mulai ada perubahan-perubahan dalam cara pandang untuk menetapkan standar “cantik” dan “kecantikan”, meskipun demikian konsep cantik dan standar kecantikan tersebut tidak berlari jauh dari konsep yang sebelumnya tentang “cantik” dan kecantikan” dimana putih, tinggi, lansing masih menjadi tolak ukur pertama dalam memandang kecantikan seseorang. Lagu All About that Bass yang pernah dibawakan oleh penyanyi Manca Negara Meghan trainor menjadi bentuk suara yang berusaha mengubah pandangan tentang konsep “cantik” dan “kecantikan”, dimana konsep cantik dan kecantikan tersebut adalah narasi modern yang berusaha dipatahkan melalui pesan yang berusaha disampaikan melalui sebuah karya seni. Kata kunci : Konsep, cantik, realitas, media.

This study aims to analyze the quality of chemical literacy instrument on oxidation and reduction reactions material using the Rasch model. The instrument construction is based on four domains of chemical literacy which include aspects of content, context, HOLS, and affective. The instrument assessment rubric is grouped into five levels, namely (1) scientific illiteracy, (2) nominal scientific literacy, (3) functional scientific literacy, (4) conceptual scientific literacy and (5) multi-dimentional scientific literacy. Assessment criteria for chemical literacy instrument carried out by experts include aspects of content, constructs, language and graphics consisting of thirteen sub questions. The score obtained from validation process is a type of multi-rater data which is analyzed by using the Many Facet of Rasch model. The next stage is empirical study of validated and revised instrument was tested on a limited basis to thirty students and analyzed using the Winstep application. Based on the results of the research, chemical literacy instrument is categorized as valid based on the fit test and unidimensionality test.

This study aims to develop chemical literacy instrument that can be used to measure chemical literacy skills of students. The chemical literacy instrument in this study was arranged based on four domains of chemical literacy consisting of content, context, HOLS and affective aspects. This study uses the Model of Educational Reconstruction (MER) design. Content validity testing was conducted with five experts and analysed using CVR, while empirical testing of students was analysed using the Rasch model with Ministep application. Based on results of this research, chemical literacy instrument on silver tarnish and silver polishing topic is categorized as valid and reliability value is of 0,92.

Indonesia is a country prone to disasters due to its geographical location and geological conditions. Apart from the geographical and geological factors, Indonesia is a country that is around the equator and is an archipelago. This causes hydrologically, Indonesia is prone to flooding, landslides, extreme weather, extreme waves, drought, forest fires and abrasion. The negative impact of this global climate change has made Indonesia vulnerable to various disasters due to global climate change. Various disasters that occurred in Indonesia caused macro losses for our country. Bengkulu, is one of the provinces in Indonesia that has a considerable risk of disaster. The city of Bengkulu is located near the Sunda tectonic subduction zone and has humid and dry weather. The city of Bengkulu is particularly vulnerable to earthquakes, tsunamis and floods. Climate change can exacerbate forest fires, floods, extreme weather and droughts. Based on data from BNPB in 2013 the City of Bengkulu had a disaster risk index with a value of 170 (high) and was ranked 168th out of 496 districts / cities that were assessed. The biggest threat to this city is the earthquake and tsunami. This research is a qualitative study with a case study approach in the city of Bengkulu. Analysis of the study using the analysis of Milles and Huberman. The research data is obtained by in-depth interviews, then the data obtained are identified and classified from various written, oral, and visual information to answer research problems. Furthermore, the source triangulation technique and recheck informants were carried out. The results of his research show that all components of society need to have an understanding and resilience to disasters, especially for people who live on the coast of Bengkulu city. The strategy is to provide understanding about disasters. This understanding is given to the community through the education process by providing counseling to the coastal communities of the city of Bengkulu. Indonesia adalah negara yang rawan terhadap bencana karena letak geografisnya dan kondisi geologisnya. Selain karena faktor geografis dan geologis tersebut, Indonesia adalah negara yang berada di sekitar garis khatulistiwa dan berbentuk kepulauan. Hal ini menyebabkan secara hidrologi, Indonesia rawan terhadap banjir, tanah lonsor, cuaca ekstrem, gelombang ekstrem, kekeringan, kebakaran hutan dan abrasi. Dampak negarif dari perubahan iklim global ini menyebabkan Indonesia rentan terhadap berbagai bencana akibat perubahan iklim global. Berbagai kejadian bencana yang terjadi di Indonesia menimbulkan kerugian makro bagi negara kita. Bengkulu, adalah salah satu provinsi di Indonesia yang memiliki resiko terhadap bencana yang cukup besar. Kota Bengkulu terletak di dekat zona subduksi tektonik Sunda dan memiliki cuaca yang lembab dan kering. Kota Bengkulu rentan khususnya terhadap gempa bumi, tsunami dan banjir. Perubahan iklim dapat memperparah terjadinya kebakaran hutan, banjir, cuaca ekstrim dan kekeringan. Berdasar data dari BNPB tahun 2013 Kota Bengkulu memiliki indeks risiko bencana dengan nilai 170 (tinggi) dan berada di peringkat ke-168 dari 496 kabupaten/kota yang dilakukan penilaian. Ancaman terbesar Kota ini adalah gempa bumi dan tsunami. Penelitian ini merupakan penelitian kualitatif dengan pendekatan studi kasus di kota Bengkulu. Analisis penelitian dengan menggunakan analisis Milles dan Huberman. Data penelitian diperoleh dengan cara interview mendalam, kemudian data yang didapat diidentifikasi dan diklasifikasikan dari berbagai informasi tertulis, lisan, dan visual untuk menjawab permasalahan penelitian. Selanjutnya dilakukan teknik triangulasi sumber dan recheck informan. Hasil penelitiannya di dapat bahwa semua komponen masyarakat perlu memiliki pemahaman dan ketahanan terhadap bencana, khususnya bagi masyarakat yang tinggal di pesisir pantai kota Bengkulu. Hal yang dapat dilakukan adalah dengan memberikan pemahaman mengenai bencana.Pemahaman ini diberikan kepada masyarakat melalui proses pendidikan dengan memberikan penyuluhan kepada masyarakat pesisir pantai kota Bengkulu.

Electric Steam Power Plants (PLTU) need coal as fuel to produce electricity. The higher the electrical energy needed to eat, the more fuel will be used. This has happened in the construction of shelters 9 and 10 Suralaya Merak-Banten steam power plant (PLTU). This development is reaping various kinds of rejection because it causes environmental damage not only in the area around the development operation but also in the Greater Jakarta area. The rejection movement was initiated by local residents and supported by international Environmental NGOs.Pembangkit Listrik Tenaga Uap (PLTU) membutuhkan batu bara sebagai bahan bakar untuk menghasilkan energi listrik. Semakin tinggi energi listrik yang dibutuhkan makan akan semakin banyak bahan bakar yang digunakan. Hal ini terjadi pada pembangunan shelter 9 dan 10 PLTU Suralaya di pulau Jawa spesifiknya di daerah Merak-Banten. Pembangunan ini menuai berbagai macam penolakan karena mengakibatkan kerusakan lingkungan tidak hanya pada wilayah sekitar operasi pembangunan namun juga pada wilayah Jabodetabek. Gerakan penolakan diinisiasi tentunya oleh warga setempat dan didukung dengan NGO Internasional penggiat isu lingkungan.

This study aims to determine how the approach TGT cooperative learning model in order to improve student achievement in math class XA SMK Nurul Iman Muntilan. The study took place in two cycles with research subjects were students of class XA SMK Nurul Iman Muntilan Magelang Regency school year 2011/2012, amounting to 31 students. Objects in this research is the implementation of the process and the results obtained from the application of mathematics learning with cooperative learning model approach TGT in class XA SMK Nurul Iman Muntilan Magelang regency school year 2011/2012 as many as 31 students. Data collection techniques in this study with the observation, testing, documentation record and field notes. Test instrument used was a test pilot. Data analysis techniques for motivation observation done by calculating the percentage of each indicator. Test instrument used was a test pilot. As for the achievement test is done by calculating the average value and the percentage of students who meet the KKM. Results showed an increase student achievement in the learning process for each cycle compare with test value in pre-cycle. Average value in pre-cycle 62,5 increased in the first cycle to 68,2 and the second cycle increased to 75,1. Percentage of students who meet the KKM also increased in pre-cycle 25,81% fixed with 48,39% in the first cycle, and the second cycle increased to 83,87%. The results could be a mathematics teacher input to increase mathematics achievement through cooperative Teams Games Tournament (TGT).

Objective: The aim of this study was to use FTIR spectroscopy in combination with chemometrics techniques for quantification and classification of candlenut oil (CnO) from oil adulterants, namely sunflower oil (SFO), soybean oil (SyO), and corn oil (CO).Methods: The spectra of all samples were scanned using Fourier Transform Infrared (FTIR) Spectrophotometer using attenuated total reflectance (ATR) as sampling technique at mid infrared region (4000-650 cm-1). Multivariate calibrations of principle component regression (PCR) and partial least square regression (PLSR) were used for quantitative models to predict the levels of CnO in the binary mixtures with SFO, SyO, and CO.Results: The results showed that CnO in SFO was best quantified using PCR at wavenumbers region of 3100-2800 cm-1. Quantitative analysis of CnO in SyO was carried out using PLSR with normal spectra mode using combined wavenumbers of 1765-1625 and 839-663 cm-1, while CnO in CO was analyzed quantitatively using normal spectra at wavenumbers of 970-857 cm-1. The coefficient of determination (R2) obtained were>0.99 with low values of root mean square error of calibration (RMSEC) and root mean square error of prediction (RMSEP). The results of discriminant analysis revealed that authentic CnO can be discriminated from CnO adulterated with SFO, SyO and CO using selected wavenumbers.Conclusion: FTIR spectroscopy combined with chemometrics could be used as rapid and reliable method for authentication of candlenut oil (CnO) adulterated with other oils.