Pengaruh Peluang Pertumbuhan dan Ketidakpastian Lingkungan terhadap Tindakan Manajemen Laba

Effect of Growth Opportunities and Environmental Uncertainties To Profit ManagementThe purpose of this study is to investigate the determinant of firm's earning management by food and beverage industry in Indonesian Stock Exchange (IDX) during 2010-2015. The impact growth opportunity and environmental uncertainty may induce greater manager's use discretionary accruals as earning management. Furthermore, this study also examines the effect auditor quality on the relationship between growth opportunity and earning management. Using purposive sampling, the sample of this study consist 8 companies are listed on IDX (48 firms-year). The result indicated that firm's situation under growth opportunity and environmental uncertainty had an impact on the earning management. However, auditor quality proven has an impact on the relationship between growth opportunity and eaning management.DOI: 10.15408/ess.v6i2.357

Hubungan Jenis Infeksi Oportunistik Dengan Mortalitas Anak Human Immunodeficiency Virus/acquired Immune Deficiency Syndrome : Studi Di Rsup Dr. Kariadi Semarang

Latar belakang: Kasus HIV/AIDS anak masih menjadi masalah kesehatan di dunia dan semakin meningkat jumlahnya, bahkan banyak infeksi oportunistik ditemukan sebagai penyebab kematian. Infeksi oportunistik yang sering terjadi adalah bacterial pneumonia, infeksi herpes zoster, infeksi dermatophyta, Pneumocystis Jiroveci Pneumonia (PCP), infeksi Mycobacterium Avium Complex (MAC), Limfoid Interstitial Pneumonitis (LIP), kandidiasis, infeksi Cytomegalovirus (CMV), tuberkulosis (TB) dan lain-lain. Tujuan penelitian untuk menganalisis hubungan antara jenis infeksi oportunistik (PCP, LIP, kandidiasis, infeksi CMV, dan TB) dengan mortalitas anak HIV/AIDS di RSUP Dr. Kariadi Semarang.Metode: Penelitian observasional analitik dengan desain cross-sectional. Data dari rekam medis, dianalisis dengan uji Fisher's exact. Hasil: Dari 35 subyek didapatkan: PCP 11(31,4%), infeksi CMV 5(14,3%), kandidiasis dan TB didapatkan pada 27(77,1%), pasien yang meninggal 7(20%) semua kematian menderita kandidiasis 7(25,9%), tidak ditemukan subyek penelitian yang menderita LIP. Tidak terdapat hubungan antara PCP (p = 0,07), kandidiasis (p = 0,17), infeksi CMV (p = 1,00 ) dan TB (p = 1,00) dengan mortalitas anak HIV/AIDS. Kesimpulan: Limfoid Interstitial Pneumonitis tidak ditemukan. Jenis infeksi oportunistik (PCP, kandidiasis, infeksi CMV dan TB) tidak berhubungan dengan mortalitas anak HIV/AIDS di RSUP Dr. Kariadi Semarang

Peran Human Capital Terhadap Efisiensi Perusahaan Perbankan Di Indonesia

—Human capital (HC) menjadi salah satu faktor pen-ting dalam keunggulan kompetitif Perusahaan untuk memenang-kan persaingan, dimana aspek tersebut berperan dalam mening-katkan potensi Sumber Daya Manusia (SDM) agar dapat diber-dayakan secara optimal. HC berkaitan dengan investasi Perusa-haan dalam pengembangan SDM. Adanya kecenderungan Peru-sahaan dalam mengeluarkan biaya tenaga kerja cukup tinggi, khususnya pada Perusahaan perbankan, dapat mempengaruhi efisiensi Perusahaan. Oleh karena itu penelitian ini dilakukan untuk mengetahui bagaimana peran HC terhadap efisiensi Peru-sahaan perbankan di Indonesia dengan menghitung rasio biaya tenaga kerja yang juga menyangkut biaya pendidikan dan pela-tihan. Penelitian ini menggunakan metode kuantitatif dengan teknik analisis Data Envelopment Analysis (DEA). Sampel dari penelitian ini adalah 31 Bank yang terdaftar di Bursa Efek Indonesia. Berdasarkan hasil analisa ditemukan bahwa terdapat kontribusi human capital terhadap efisiensi bank di Indonesia

Penerapan Data Envelopment Analysis Dalam Pengukuran Efisiensi Retailer Produk Kendaraan Merek Toyota

Peningkatan penjualan mobil dari tahun ke tahun membuat semakin ketatnya persaingan bisnis sejenis pada sektor industri otomotif, sehingga dibutuhkan keefisiensian dalam menjalankan proses bisnis agar bisnis tersebut dapat terus berkompetisi di pasar. Tolak ukur efisiensi industri otomotif dalam menjalankan kegiatan bisnisnya dilihat dari seberapa besar suatu brand dapat mendominasi pangsa pasar yang ada. Akan tetapi, tolak ukur tersebut dinilai kurang efektif dikarenakan oleh capaian pangsa pasar yang diperoleh oleh suatu brand industri otomotif terlalu terfokus pada hasil akhir (output) tanpa memperhitungkan hasil USAha (input) didalam kegiatan bisnisnya. Sehingga, diperlukan suatu metode baru untuk mengukur efisiensi dari industri otomotif tersebut secara objektif. Penelitian sebelumnya juga membuktikan bahwa penggunaan market share sebagai acuan keefisiensian suatu industri otomotif dinilai kurang efektif, sehingga digunakan metode baru dalam menghitung efisiensi dari industri otomotif dengan menggunakan Data Envelopment Analysis (DEA). Penelitian ini bertujuan untuk menerapkan DEA tersebut dalam pengukuran efisiensi retailer produk kendaraan merek Toyota di Jawa Timur. Metode yang digunakan adalah Data Envelopment Analysis (DEA), dengan objek amatan penelitian ini adalah seluruh outlet AUTO2000 di Jawa Timur sebagai retailer dari produk kendaraan merek Toyota. Hasil yang didapat dari penelitian ini yaitu terindentifikasinya faktor-faktor yang terlibat dalam efisiensi AUTO2000 dan terlihat perbandingan keefisiensian antar DMU AUTO2000 di seluruh Jawa Timur

Scalable Spin Amplification with a Gain over a Hundred

We propose a scalable and practical implementation of spin amplification which does not require individual addressing nor a specially tailored spin network. We have demonstrated a gain of 140 in a solid-state nuclear spin system of which the spin polarization has been increased to 0.12 using dynamic nuclear polarization with photoexcited triplet electron spins. Spin amplification scalable to a higher gain opens the door to the single spin measurement for a readout of quantum computers as well as practical applications of nuclear magnetic resonance (NMR) spectroscopy to infinitesimal samples which have been concealed by thermal noise.Comment: 6 pages, 7 figure

X-Ray Fluctuations from Locally Unstable Advection-Dominated Disks

The response of advection-dominated accretion disks to local disturbances is examined by one-dimensional numerical simulations. It is generally believed that advection-dominated disks are thermally stable. We, however, find that any disurbance added onto accretion flow at large radii does not decay so rapidly that it can move inward with roughly the free-fall velocity. Although disturbances continue to be present, the global disk structure will not be modified largely. This can account for persistent hard X-ray emission with substantial variations observed in active galactic nuclei and stellar black hole candidates during the hard state. Moreover, when the disturbance reaches the innermost parts, an acoustic wave emerges, propagating outward as a shock wave. The resultant light variation is roughly (time) symmetric and is quite reminiscent of the observed X-ray shots of Cygnus X-1.Comment: plain TeX, 11 pages, without figures; to be published in ApJ Lette

Discovery of TUG-770: a highly potent free fatty acid receptor 1 (FFA1/GPR40) agonist for treatment of type 2 diabetes

Free fatty acid receptor 1 (FFA1 or GPR40) enhances glucose-stimulated insulin secretion from pancreatic β-cells and currently attracts high interest as a new target for the treatment of type 2 diabetes. We here report the discovery of a highly potent FFA1 agonist with favorable physicochemical and pharmacokinetic properties. The compound efficiently normalizes glucose tolerance in diet-induced obese mice, an effect that is fully sustained after 29 days of chronic dosing

The X-ray CCD camera of the MAXI Experiment on the ISS/JEM

MAXI, Monitor of All-sky X-ray Image, is the X-ray observatory on the Japanese experimental module (JEM) Exposed Facility (EF) on the International Space Station (ISS). MAXI is a slit scanning camera which consists of two kinds of X-ray detectors: one is a one-dimensional position-sensitive proportional counter with a total area of $\sim 5000 cm^2$, the Gas Slit Camera (GSC), and the other is an X-ray CCD array with a total area $\sim 200 cm^2$, the Solid-state Slit Camera (SSC). The GSC subtends a field of view with an angular dimension of 1$^\circ\times 180^\circ$ while the SSC subtends a field of view with an angular dimension of 1$^\circ$ times a little less than 180$^\circ$. In the course of one station orbit, MAXI can scan almost the entire sky with a precision of 1$^\circ$ and with an X-ray energy range of 0.5-30 keV. We have developed the engineering model of CCD chips and the analogue electronics for the SSC. The energy resolution of EM CCD for Mn K$\alpha$ has a full-width at half maximum of $\simeq$ 182 eV. Readout noise is $\simeq$ 11 e^- rms.Comment: 10 pages, 4 figures Accepted for Nuclear Instruments and Method in Physics Researc

Variability of Active Galactic Nuclei from the Optical to X-ray Regions

Some progress in understanding AGN variability is reviewed. Reprocessing of X-ray radiation to produce significant amounts of longer-wavelength continua seems to be ruled out. In some objects where there has been correlated X-ray and optical variability, the amplitude of the optical variability has exceeded the amplitude of X-ray variability. We suggest that accelerated particles striking material could be linking X-ray and optical variability (as in activity in the solar chromosphere). Beaming effects could be significant in all types of AGN. The diversity in optical/X-ray relationships at different times in the same object, and between different objects, might be explained by changes in geometry and directions of motion relative to our line of sight. Linear shot-noise models of the variability are ruled out; instead there must be large-scale organization of variability. Variability occurs on light-crossing timescales rather than viscous timescales and this probably rules out the standard Shakura-Sunyaev accretion disk. Radio-loud and radio-quiet AGNs have similar continuum shapes and similar variability properties. This suggests similar continuum origins and variability mechanisms. Despite their extreme X-ray variability, narrow-line Seyfert 1s (NLS1s) do not show extreme optical variability.Comment: Invited talk given at Euro Asian Astronomical Society meeting in Moscow, June 2002. 20 pages, 4 figures. References update

Low/Hard State Spectra of GRO J1655-40 Observed with Suzaku

The Galactic black-hole binary GRO J1655$-$40 was observed with Suzaku on 2005 September 22--23, for a net exposure of 35 ks with the X-ray Imaging Spectrometer (XIS) and 20 ks with the Hard X-ray Detector (HXD). The source was detected over a broad and continuous energy range of 0.7--300 keV, with an intensity of $\sim$50 mCrab at 20 keV. At a distance of 3.2 kpc, the 0.7--300 keV luminosity is $\sim 5.1 \times 10^{36}$ erg s$^{-1}$ ($\sim 0.7$ % of the Eddington luminosity for a 6 $M_{\odot}$ black hole). The source was in a typical low/hard state, exhibiting a power-law shaped continuum with a photon index of $\sim 1.6$. During the observation, the source intensity gradually decreased by 25% at energies above $\sim 3$ keV, and by 35% below 2 keV. This, together with the soft X-ray spectra taken with the XIS, suggests the presence of an independent soft component that can be represented by emission from a cool ($\sim 0.2$ keV) disk. The hard X-ray spectra obtained with the HXD reveal a high-energy spectral cutoff, with an e-folding energy of $\sim 200$ keV. Since the spectral photon index above 10 keV is harder by $\sim 0.4$ than that observed in the softer energy band, and the e-folding energy is higher than those of typical reflection humps, the entire 0.7--300 keV spectrum cannot be reproduced by a single thermal Comptonization model, even considering reflection effects. Instead, the spectrum (except the soft excess) can be successfully explained by invoking two thermal-Comptonization components with different $y$-parameters. In contrast to the high/soft state spectra of this object in which narrow iron absorption lines are detected with equivalent widths of 60--100 eV, the present XIS spectra bear no such features beyond an upper-limit equivalent width of 25 eV.Comment: 32 pages, 12 figures; accepted for publication in Publications of the Astronomical Society of Japan (PASJ