Publication Search

This study aims to determine the description of nutritional status in the elderly at Panti Wredha Wana Sraya Denpasar. The research method used was an observational description with a sample of 29 respondents. Data collection by interview and anthropometric measurement. The collected data was analyzed descriptively and presented in the form of frequency distribution regarding the nutritional status of the elderly. The results of data analysis showed that the majority of respondents were female (79%). Based on the age group, most of the elderly in the Advanced Old / Old (75-90 years) category were 58.6%. As many as 100% of elderly men have a normal abdominal circumference, while in women only 69.6%. The results of the Body Mask Indeks calculation showed that 55.2% of the elderly in the normal weight category. The shortage of weight in the heavy category is 10.3%, and the category of mild weight deficiency is 17.2%. The nutritional status of the elderly at Panti Wredha Wana Sraya Denpasar is mostly in the normal category, but there are still elderly who lack weight in the heavy category. It is expected that there will be continuous and consistent monitoring of elderly nutritional status at Panti Wredha Wana Sraya Denpasar so that the elderly nutritional status can be controlled.

This study aims to examine the effect of Return On Assets (ROA), Return on Equity (ROE), and Earning per Share (EPS) on stock prices. This research uses secondary data with research object of one company that is PT Indofood Sukses Makmur, Tbk. Analytical methods used are Multiple Linear Regression, Coefficient of Determination, Test T, and Test F.From the results of this study, through Regression Analysiscan be seen the relationship between ROA, ROE, and EPS on stock prices have a linear equation Y= 15.506 + 0.340X1 + 0.611X2 + 0.300X3. While through Determination Coefficient analysis, it can be seen that the relationship between ROA, ROE, and EPS on stock price has Adjusted R Square with negative value indicating that independent variable (ROA, ROE, and EPS) in PT Indofood Sukses Makmur atfinancial position year 2011-2016 Tbk can not be explained by the stock price(dependent variable). This happens when the value of R Square is too small because the ratio between the number of observations with the number of variables(k) is too small.So also with T test results indicating that Ho accepted Ha rejected which means partially no positive and significant influence between ROA , ROE,and EPS on stock prices. And for F test, indicating that Ho accepted Ha is rejected which means simultaneously ROA, ROE, and EPS no positive and significant influence to stock price, with the result of F arithmetic ≤ F table or 0,516 ≤ 5,79.

This study aims to determine the implementation of accounting information system cash receipts from ship repair services at PT. Diving & Shipping Kodja Bahari (Persero) Shipyard Banjarmasin. The study was conducted from 12 November to 17 November 2017. In the research using qualitative descriptive data is a method that provides a systematic description of a state of research by collecting, recording, analyzing data that has been collected. The data collected in the form of: sentence, image and flowchart / system. Data collection techniques used in this study are observation, interview and documentation.The result of the research is that the company already has an organizational structure that separates each function. The document used has been made indupli cate, serial number printed and has been authorized by the authorities. Cashreceipts from reparations services are in accordance with the procedures /systemsthat apply But the cash receipt information system is still there is a lack of the absence of separation of tasks on the accounting department that specificallyhandles the receivables and journal sections. While the cash / part of receipt shouldbe sent to the company account. Because the company implements a non-cash payment system in accordance with the Directors' Decree on financial management mechanisms. All receipt activities, directly received by the Bank. Therefore there is no cash word in terms of acceptance of the repair service.

The purpose of this research is to examine the influence of proportion of independent directors and the existence of an audit committee against tax avoidance. The population in this study is an industrial companies and real estate properties listed on the Indonesia Stock Exchange period of 2012-2016. The sample selection is conducted by using purposive sampling method, therefore as many as 173 of observation sample was obtained. Analysis technique to examine the hypotheses is multiple linier regressions. The result of this research shows proportion of independent directors have no significant on tax avoidance. The existence of an audit committee has positive significant influence on tax avoidance

The existence of governance structure such as board ofcommissioners and audit committee implies a better monitoring functionon the financial reporting process that represent manager actions.Nevertheless, the quality of the monitoring function depends on howeffective the board and the audit committee perform their duties. Thisstudy examines how the effectiveness of the board of commissioners andaudit committee in a two tierboard structure influences the taxaggressiveness.This study develops a score for board and audit committeeeffectiveness by using a checklist which captures how the independence,activity, size, and competence characteristics are reflected in the board ofcommissioners and audit committe.Hypothesis testing is carried out byusing a multiple regression model of 105 observations (firm-year) withthe sample taken from manufacture companies listed on the IndonesianStock Exchange during t.Results of this study provide robust evidencethat a more effective board of commissioners and audit committee willdecrease tax aggressiveness.

ABSTRACT Quality of natural ventilation in low rise public housing in Jakarta tends to be low. Situation mentioned above presumably caused by several case, among other form and unadequate opening placement, unadequate furniture placement, form and orientation of public housing mass and minimum building protection from sun radiation. Whereas natural ventilation have an importent role in increasing indoor air quality, increasing occupant healthy and help increasing electricity consumption eficiency. The objective of this research is attempt solving natural ventilation problems in low rise public housing architecturally through designs that could used for occupant activity precisely and presenting good natural ventilation simultaneously so it can support occupant activity in public housing as efficiently, comfortable, healthy and secure. Research begins with conduct an observation towards existing public housing in Jakarta through interview, documentation of existing public housing condition and studying public housing designs through working documents and related standards. Collecting climate data especially wind velocity conducted to get illustration of condition that take place in definite period. Those data then analyzed to produce a model formula of public housing building that tested later with computer. The result of research show that the problems of natural ventilation in low rise public housing can be solved by accurately building design that can adapt with surrounding nature. Quite significant positive change occurs after modification does to the existing unit. Hopefully government through certain official can produce public housing design which more optimal, especially in natural ventilation. People also could knowing the caused of natural ventilation problems inside the room also could solving it by simply, efficiently and accurately through the result of this research. Some advantages occupant could gained are good and prevalent airflow inside the room, reducing air conditioning equipment utilization frequency, less maintenance cost and can it can works all the time.  Keywords: natural ventilation, sun radiation, electricity consumption efficiency, indoor air quality, low rise public housing, wind velocity

The flavor program can align management interests with company owners, in addition it is expected to improve the performance of agents that will be reflected in the quality of corporate profits. Companies that implement the program. Have, employees, management, and executives, with their prisipals. Employees will also enjoy such results. With so risky that the company can continue to be minimized. Investor and creditor confidence will ensure their funds will make the company's capital cost decrease. The data in this study is obtained from the Indonesia Stock Exchange.19 The sample of companies implementing the MCC program during 2008 to 2014. The amount of observation that during that period was 60 observations, this is because the implementation period of each company MCC is different. Testing this research hypothesis using path analysis test using SmartPLS 2.0 M3 software. The empirical results of this study indicate the presence of PKS is also significantly positive and significant to the cost of corporate equity. Profit quality is proxied by significant discretionary accruals and significant to the cost of equity. The MCC does not reflect on the costs to be paid. There is no effect between the cost of the MCC on the cost of the company's capital. Keywords: share ownershop program, profit quality, cos of equity

Phlebitis is inflammation that occurs in the endothelial wall in the tunic intima caused by mechanical and chemical irritation from the administration of infusion therapy. Compress using normal salin liquid 0.9% can improve the anti-inflammatory response and can facilitate the flow of blood circulation to the area of ??phlebitis injury so that it can accelerate wound healing. The purpose of this case study is to analyze the application of compresses using normal salin liquid 0.9% to the incidence of phlebitis in the Hospital grade III 04.06.02 Bhakti Wira Tamtama Semarang. This type of case study design belongs to a descriptive study using a case study approach method. The subjects in this case study used two patients who were infused and had phlebitis marks VIP scores degree of phlebitis 1-4. Analysis of the degree of phlebitis experienced was carried out by observation and measured through assessment of degrees using VIP Score (Visual Infusion Score) which is a score of 0-5. The compression using normal salin liquid 0.9% in phlebitis patients were for 2 days, for each day compress 3 times, in 1 time compress for 30 minutes. The results of the case studies were found in subjects I and subject II, each of the VIP scores of the degree of phlebitis 3 (erythema, pain, swelling along the cannula), each VIP score of phlebitis 0 (no phlebitis). It is suggested to Hospital grade III 04.06.02 Bhakti Wira Tamtama Semarang to be taken into consideration in nursing care interventions in the handling of nonpharmacological phlebitis so that no further complications occur.

This study aims to examine the factors that affect the persistence of earnings.Factors affecting earnings persistence consist of permanent differences, temporarydifferences, Large Positive Book Tax Differences (LPBTD), Large Negative Book TaxDifferences (LNBTD), and debt levels. The sampling method used is pruposive samplingwith the following criteria, 1. Manufacturing companies listed on the BEI and publishthe audited financial statements as of December 31 consistently and completely from2010-2013 and not delisted during the observation period of the study. 2 The financialstatements are denominated in rupiah. Due to the research conducted in Indonesia, thefinancial statements used are those which are stated in Rupiah. 3. The Company did notincur any losses in commercial financial statements and fiscal financial statements duringthe year of observation. The reason is that carryforward losses are a deduction of deferredtax expense and recognized as deferred tax assets so as to obscure the meaning of booktax differences (Hanlon, 2005). 4. The Company did not compensate tax due to lossduring the previous years.There are 146 companies that have been rated corporate governance index.Based on the criteria of this study obtained 71 companies used as sample research. Theanalysis technique used to analyze the hypothesis of this research is multiple linearregression analysis. The results of this study show that permanent differences have anegative and significant effect on profit persistence. Temporary differences have asignificant negative effect on earnings persistence. Large Positive Book-Tax Differences(LPBTD) has no significant effect on earnings persistence. Large Negative Book-TaxDifferences (LNBTD) have no significant effect on earnings persistence. The debt levelhas no significant effect on earnings persistence. This means that debt levels can notpredict earnings persistence.

This research aims to determine the effect of audit committees,institutional ownership, independent commissioners, size, leverage andprofitability (ROA) to tax avoidance. Dependent variables used inthis study are tax avoidance and Independent Variables used in thisstudy are audit committee, institutional ownership, proportion ofindependent commissioner, size, laverage and profitabiliatas (ROA). Thepopulation in this study are all manufacturing companies listed on theIndonesia Stock Exchange in 2011-2015. The sample selection usingpurposive sampling method with final sample 18 observation data duringthe period of 2011-2015. The type of data used is secondary data taken fromCompany Financial Statement and Company Annual Report. Data analysistechnique used in this research is multiple linear regression analysistechnique with SPSS 20 program application. The results showed that thevariable of institutional ownership, size and profitability (ROA) have aneffect on tax avoidance. While the audit committee, the proportion ofindependent commissioners and laverage have no effect on tax avoidance.The coefficient of determination in this research is 35.8%. Further researchis expected to add the number of samples, extend the study period and addother variables that affect Tax Avoidance such as audit quality for betterresearch results.

The purpose of this study is to develop structural models of factorsthat affect the value of the company. Company value is influenced by theprofitability and size of the company directly or in the intervening capitalstructure. The selected research object is in mining company at IndonesiaStock Exchange in period 2010 to 2015.The sample size required for thisstudy was initially as many as 42 companies. After screening there are 29companies that can be used or 174 observations with sampling techniqueusing purposive non random sampling. The analysis tool used is normalitytest, deviation of classical assumption, data fit test, regression equation test,hypothesis test and coefficient of determination. Sobel test test in this researchis also conducted to test whether intervening variable is capital structure.The results showed that the capital structure (debt to equity ratio) andprofitability (return on equity) proved to have a positive and significanteffect on the value of the company (price book to value). Profitability (returnon equity) proved to negatively and significantly affect the capital structure(debt to equity ratio). The size of the firm (size) proved to have a positiveand significant influence on the structure of capital (debt to equity ratio).The size of the firm (size) proved to have a negative effect is not significantto the value of the company (price book value). The capital structure (debt toequity ratio) proves to be a mediating variable between return on equity andfirm size to firm value

This study aims to determine the level of achievement of taxes and levies, local tax efficiency, and contributes taxes and levies on Salatiga’s local  revenue. This research uses descriptive quantitative method. The technique of collecting data through interviews, observation, and documentation. The data used is data relating to the realization of taxes and levies, budgets of local taxes and levies, as well as Salatiga’s local revenues. The data analysis used in this research is the analysis of the level of achievement of taxes and levies, local tax efficiency analysis, and analysis of the contribution of taxes and levies. Results of the study are: (1) The level of achievement of targets for local taxes and levies during the years 2011-2015 in the category very effective. (2) The efficiency rate for local taxes and levies  from 2011-2015 as a whole are at an efficient level. (3) The contribution of local taxes on Salatiga’s revenue from 2011 until 2015 less contribute.Keywords: local taxes, levies, local revenues, the level of achievement of targets, efficiency, contribution.

The research examines the marketing system and a simple accounting bookkeeping transaction-based online web 2.0. The system Web 2.0 is used as trend center of the SMEs RiauMelayu songket to promote their products as well as typical local wisdom elevates the Melayu Songket. The success of SystemWeb 2.0 is themodel ofweb-based marketing system with simple accounting bookkeeping can run effectively and efficiently, which is built with each character SMEs Riau Melayu songket. The purpose ofthis systemof Web 2.0 is good customer in teraction to the system.Consumers SMEs are willing to share knowledge songket product and satisfied with the service of the products such as ease of payment because it supported a good simple accounting bookkeeping. Some of the SMEs to transform knowledge into innovative products or services. This research use sample consisted of 45 people from SMEs Riau who act as the owner, co-owner, accounting, labor, marketing, songket weavers scattered in the RIAU area. The data are taken with the collecting of data into observation, interviews and questionnaires central. Selection of samples by using purposive sampling.The method is a descriptive to explore Marketing Model and application of financial records Riau SMEs based on systemweb 2.0. The result of the research Indicated integrated system that combines all the elements of art and Riau Melayu culture and its financial records in a web site that is easily accessible web bases or very useful. This is not only aimed at the improvement of the economy craftsmen and merchants SMEs Riau Melayu batik and songket, but also it’s means of promotion, enhancement obedient bookkeeping, as well as increased regional revenue for the province of Riau

The purpose of this research is to examine the effect of CEO power onfirm performance and the moderating influence of independent board on therelationship between CEO power and firm performance. Indicator of CEOsPower studied were the CEO ownership in the company (CEO Ownership).The firm performance studied with the calculation of PE Ratio. Then, theindependent board is a proportion of independent board on the board ofcommissioners.The research is conducted by quantitative methods using secondarydata. Secondary data comes from the company's annual report listed on theIndonesian Stock Exchange. This research population is company listed onthe Indonesian Stock Exchange, and then the samples were taken bypurposive sampling with criteria manufacture company that not sufferedlossesduringthe observation process and have the data required in this study,in order to obtaina sample of 267 companies. This study use sregressionanalysis to the test the parameters individually significant (t - test).The result of the hypothesis test indicates that the CEO Powerwith CEO ownership as indicator has no effecton the firm performance withPE ratios are calculated, and the independent board based on the proportionof independent board does not have a moderating effecton the relationshipbetween CEO power and firm performance.

This study examines the effect of audit committee, independent auditcommittee, and shariah supervisory boar on earnings management inIndonesia sharia banking. Population in this study were all Islamic banks inIndonesia, which fully published annual report for the year 2010-2012 andhas complete data about the profile of audit committee and the shariasupervisory board. Based on purposive sampling method, 33 samples wereobtained by observation data. Secondary data was collected throughdocumentation and analyzed with multiple linearregressionanalysis.Theresults of this study indicate that numbers of audit committee andindependent audit committee has significant influence on earningsmanagementinIndonesiashariabanking.ButTheSharia Supervisory Board has to significant effect on earningsmanagement in Indonesia sharia banking.

This study aims to analyze the factors that affect the capital structure. Factors examined as independent variables are profitability, company size, business risk, growth opportunities and managerial ownership. Variable profitability, company size, business risk is analyzed in the perspective of the pecking order theory and variable growth opportunities and managerial ownership is analyzed in the perspective of agency theory.Hypothesis testing using multiple regression. The population in this study is manufacturing companies listed in Indonesia Stock Exchange. Sampling technique using purposive sampling method. The samples used 222 observations are pooled data from 2008 to 2010. Types of data used are secondary data. Statistical tests showed hypotheses for the variables profitability and business risk accepted. This means that the profitability and business risk significantly and negatively related to capital structure. Hypothesis testing results for firm size variable positive and significant impact on capital structure. Thus the hypothesis is rejected due to size of company direction opposite hypothesis. Variable growth opportunities and managerial ownership and significant negative effect on capital structure.Keywords: capital structure, profitability, company size, business risk, growth opportunity, managerial ownership, the pecking order theory, agency theory.

The purpose of this research is to analysis the influence of Camel (CAR,PPAP,DER,BOPO,LDR) toward Performance of Banking Companies  in Indonesia This research use secondary data, with the source of data from Bank Indonesia and Indonesia Capital Market Directory publication. Technical sampling used purposive sampling and total sample is 85 firm with the 86 observation sample. The analysis use regression least square –OLS. The result of Capital Adequacy Ratio/CAR and Loan to Deposit Ratio are significant positive influence to the Return On Asset/ROA, but PPAP have positive and not significant influence to Return On Asset, Debt to Equity Ratio/DER have positive significant to Return On Asset , BOPO have positive and not significant to Return On Asset. Key word:   capital adequacy ratio, ppap, debt to equity ratio, bopo, loan to deposit  ratio, return to asset

Iridology provided special perspective to the concept of health and medical practices. Only by observation from outside the body, namely check for signs of an iris iridology idiomatic condition would be revealed by the organ and tissue in the body system, long before clinical symptoms of an illness experienced by a person may feel or diagnosed by conventional methods Required analytical methods for measuring and determining cholesterol in the human body, by testing the Sobel edge detection, Prewitt and Robert Canny edge detection realized in a software help to define or classify normal cholesterol levels, moderate to high cholesterol levels in the human body. Introduction of the iris database features Matching method by distance classifier based on the results of segmentation, edge detection, semi-polarization and the quantization able to detect the level of cholesterol in the human body ranges up to 80% of the 90 samples. Keywords: Iridology, edge detection, distance classifier, semi-polarization, quantization