Pengaruh Struktur Kepemilikan Terkonsentrasi dan Karakteristik Komite Audit terhadap Tingkat Keinformatifan Laba

This research aimed to examine the effect of concentrated ownership structure and the audit committee characteristics on the earnings informativeness, as well as examine the negative effect of concentrated ownership on the relationship of audit committee characteristics with earnings informativeness. Concentrated ownership in this research is based on the percentage shares of ownership in a company. Audit committee characteristics consist of independent, non- financial characteristic, financial expertise, and legal expertise. Control variables in this research are the size of the company, leverage, and market-to-book ratio. This research is based on research conducted by Yeh and Woidtke (2013) and Wawo (2010) with modifications on the variables and sample. This research is modified by making concentrated ownership variable as moderating variable to examine the negative effect of it on the relationship between audit committee characteristics and earnings informativeness. In accordance with Yeh and Woidtke (2013), earnings informativeness is proxied by relationship between earnings and cumulative abnormal returns (CAR).The research used secondary data from the annual reports of all companies listed on the Indonesian Stock Exchange (IDX) from 2010 to 2013. Sampling method used in this research was purposive sampling. A total sample of 164 companies data were used in analysis. The data is analyzed using multiple linear regression analysis.The results of this research indicate that concentrated ownership negatively affects earnings informativeness and independence of audit committees positively affects earnings informativeness. Concentrated ownership may reduce the positive relationship between independence of the audit committee and earnings informativeness. Nevertheless, the results of this research found no effect of the characteristics of non-financial characteristic, financial expertise, legal expertise on the earnings informativeness. Concentrated ownership does not moderate the relationship of these three characteristics with earnings informativeness

The differences between the quality of life of malays and nonmalays breast cancer survivors women from a Teaching Hospital,Kuala Lumpur: a qualitative study

Introduction : The purpose of this study is to explore the differences of quality of life (QOL) of Malay and non-Malay breast cancer survivors using qualitative method. Methods : Data was collected using in-depth face to face interview. List of the patients were obtained from Oncology & Surgery Departments and contact numbers were obtained from the medical record. The interviews were conducted either in their home or in the hospital after the appointment has been made. Results : The majority of the Malays were unable to fulfill the needs of their families. However, the non-Malays were able to fulfill the needs of their families. The majority were satisfied with social interaction and the relationships with their families and friends. In terms of feelings, most survivors felt sad, angry and sometimes they feel like they were going to die early. However the majority coped well with their illness. Regarding sleep, all Malays did not have any sleeping problems, but most of the non-Malays reported serious problems. All survivors were worried about the other female members of the family of getting the same illness. Most survivors did not have any problems with altered body image. Conclusion : Malays did not have any sleeping problems, but most of the non-Malays reported serious problems. However, the majority of survivors coped well with their illnesses

SUMPAH POCONG: Upaya Konstruksi Fiqh Kultural Khas Indonesia

As a cultural rite in Indonesia, especially among Javanese, Sumpah Pocong (a kind of oath, which wore an Islamic gown and/or held by Islamic rites for a death man) is an unique rite. Nevertheless looked a like Islamic rites, but it has never found in classical or modern Islamic book of fiqh. The uniqueness guessed that it has made up from acculturation process among Indonesian fuqahā to solve a problem of less or no single evidence in social dispute such calumnies or admission claims. They (Indonesian fuqahā) has modified the institutions in Islamic norm about evidence (mubāhalah and li\u27ān oath) as a kind of acceptable rite among Indonesian moslem, culturally – that we know recently as Sumpah Pocong. Nevertheless, the refusal views came from puritanist, refused of it as a part of Islamic norm (syari\u27ah, fiqh). They noted that Sumpah Pocong as a kind bid\u27ah practices and not a part of syari\u27a. Hence, it must be abandoned and eliminated from Islamic legal iuris (fiqh). According to me, this puritan\u27s view is unfriendly toward local wisdom that lie on Sumpah Pocong, as traditional rite that based on acculturation of Islamic norm with local practices. This research aimed to refuse those puritan\u27s accusation and prove otherwise that Sumpah Pocong is legally true as a part of fiqh. Eventhough, it can be proved using classical ushuliyah method, qiyas, I did so with cultural fiqh contruction approaches. The using of this method grounded the distinctively (Indonesian) cultural fiqh construction, that is more friendly toward local cultural practices in Indonesia, but firmly-still hold Islamic principles. So, I had to construct first this tolerant concept by summarising the Islamic cultural concept of Hasbi as-Shiddiqy, Munawir Sadzali, and Abdurrahman Wahid, in order to bridge the gap between cultural practices and Islamic principles

Pengaruh Spiritual Well Being dan Hardiness terhadap Stress Kerja pada Terapis Anak Autis

Penelitian ini menguji pengaruh spiritual well being dan hardiness terhadap stres kerja terapis anak autis. Alat pengumpulan data dalam penelitian ini mengunakan kuisioner berupa skala spirithjkess & skala stres kerja. Partisipan dalam penelitian ini berjumlah 54 terapis pada dua klinik terapi anak autis di Jakarta dan Bekasi, dengan karakteristik minimal terapis bekerja selama 6 bulan.Teknik pengambilan sampel yang digunakan adalah purposive sampling, sedangkan teknik analisis data yang digunakan dalam penelitian ini adalah analisis regresi berganda. Hasil penelitian menunjukakan bahwa terdapat pengaruh spiritual well being terhadap stres kerja diterima, sedangkan hardiness terhadap stres kerja ditolak tidak berkontribusi tetapi memberi pengaruh terhadap stres kerja, sedangkan spiritual well being dan hardiness terhadap stres kerja, besar. Didapat koefisiensi F sebesar 4,877 dan tingkat signifikansi sebesar 0,012. Ini menunjukan ada kontribusi yang signifikan sebesar 12%, sedangkan sisanya sebesar 98% disebabkan oleh faktor-faktor lain yang tidak termasuk dalam penelitian ini

Pengaruh Green Marketing, Pengetahuan Dan Minat Membeli Terhadap Keputusan Pembelian

. Green marketing is the company's efforts to provide environmentally friendly products to targeted consumers. Ready to drink (RTD) tea in returnable glass bottling (RGB) packaging is one example of environmental friendly product, where the packaging could be reused after sterilization process. This study aimed to determine the effect of green marketing, knowledge and intention to buy towards purchasing decision of RTD tea in RGB. The main instrument of data collection was a questionnaire that was measured by a Likert scale. The number of respondents in this study were160 respondents, consisting of RTD teain RGB consumers in Malang. Data analysis methods used Structural Equation Modelling (SEM). The results showed that, green marketing, knowledge and buying interest has a positive and significant influence on purchasing decision of RTD tea in RGB

Jenis Pakan Mempengaruhi Produksi Biogas Dari Feses Gajah, Studi Kasus Gajah Sumatera (Elephas Maximus Sumatranus Temminck, 1847) Di Taman Margasatwa Ragunan, Jakarta Selatan

Elephant dung is a source of methane gas, which the gas is the main contributor to greenhouse gas if not used as fuel. Wild elephants use grass leaves as their feed, but in Ragunan Wildlife Park, elephants are fed also with a combination of elephant grass, sweet potatoes, maize, and bananas, which aim to meet immediate nutritional needs and ensure their health. Therefore, this study examined the biogas production of elephant feces associated with the feed given. The purpose of this study is to investigate the contribution of biogas that is emitted from the elephant feces as a result of two kinds of feed, which were elephant grass and combination of elephant grass, sweet potatoes, maize, and bananas. Previously, the elephants were acclimatized for 4 days with the two types of feed. Fermentation of the feces was conducted by using simple fermenters by volume of 3.42 L for 28 days and performed measurements of temperature, pH, concentration of ammonia, concentration of volatile fatty acids, substrate degradation and production of biogas. The result showed that the composition of feed affects the physico-chemical characteristics of the feces, production of ammonia and volatile fatty acids, substrate degradation and production of biogas. The feces of Sumatran elephant fed with elephant grasses has higher potential for decomposition to mineralization into biogas and produce a higher proportion of methane gas carbon dioxide, than those fed with the combinated feed. This result needs to be a concern because with the fiber-rich feed like in their natural habitats, elephants have the potential to emit higher gas emissions. Therefore the biogas released from the elephant feces or other animals should be processed and utilized to meet the energy needs in the wildlife park itself

Kontribusi Dukungan Orang Tua, Penguasaan Pengetahuan Dasar, Dan Motivasi Berprestasi Terhadap Pencapaian Kompetensi Kejuruan

Penelitian ini untuk mengetahui kontribusi dari variabel dukungan orang tua (X1), penguasaan pengetahuan dasar (X2), dan motivasi berprestasi (Y) terhadap pencapaian kompetensi kejuruan (Z).Metode penelitian menggunakan pendekatan kuantitatif dengan analisis jalur.Subjek penelitiannya adalah peserta didik Program Keahlian Teknik Ototronik SMK Negeri 1 Singosari Malang.Instrumen yang digunakan berupa angket dan tes.Hasil penelitian menunjukkan bahwa kontribusi dukungan orang tua dan penguasaan pengetahuan dasar terhadap pencapaian kompetensi kejuruan secara langsung sebesar 22,27% dan 8,29%; dan secara tidak langsung atau terlebih dahulu melalui motivasi berprestasi sebesar 23% dan 15,76%

Kajian Sosial-budaya Rambu Solo' dalam Pembentukan Karakter Peserta Didik

This study focused on the analysis of social culture of rambu solo' in growing the learners' character. The problems of generations of one country was affected by globalization growth. It causes the need of implementing the educational character. The ceremony of rambu solo' which brings social and religious value can be identified as social cultural aspect in ceremony rambu solo'. This research was a library research using descriptive approach. The results were: a). The ceremony is held to unite the family. b). to devide the heritage of family. c). to state prestige. d). to work together and become responsible. e). to develop art of custom. f). to donate wealth as a charity. This ceremony rambu solo' enables to be designed as a reference of learning of character education because it is appropriate with the need of learners' character expected by Indonesia.Kajian sosial-budaya rambu solo' dalam pembentukan karakater peserta didik. Permasalahan karakter generasi bangsa merupakan dampak dari globalisasi. Hal tersebut menyebabkan perlunya penanaman pendidikan berkarakter. Upacara rambu solo' yang memiliki nilai sosial dan religus dapat dijadikan sebagai bahan ajar pendidikan berkarakter. Tujuan Penelitian ini yaitu untuk mengetahui aspek sosial-budaya dalam upacara rambu solo' di Toraja. Penelitian ini merupakan penelitian studi kepustakaan dengan menggunakan analisis deskriptif. Adapun hasilnya, yaitu (a) Sebagai wadah pemersatu keluarga; b). Sebagai tempat membagi warisan (c) sebagai tempat menyatakan martabat; (d) sebagai tempat bergotong royong; (e) sebagai wadah pengembangan seni artinya; (f) sebagai Wadah berdonasi. Upacara rambu solo' dapat dijadikan sebagai sumber pembelajaran pendidikan berkarakter karena sesuai dengan kebutuhan karakter peserta didik yang diinginkan oleh bangsa Indonesia