Pengaruh Manajemen Laba Sebelum Initial Public Offerngs Terhadap Kinerja Keuangan (Studi Pada Perusahaan Yang Melakukan Initial Public Offerings Di Bursa Efek Indonesia Periode 2009-2013)

The aim of this research was to determined the effect of earnings management before IPO on financial's performance after IPO. This research was measured by Modified Model Jones while financial's performance was measured by three proxies profitability ratios, Return on Investment, Return on Equity, and Net Profit Margin. The sample of this research was 40 companies that conducted IPO in Indonesia Stock Exchange for the period 2009-2013. The regression analysis showed that; first, earnings management before IPO had a negative impact and significantly on Return on Investment after IPO; second, earnings management before IPO did not had an impact on Return on Equity after IPO; third, earnings management before IPO did not had an impact on Net Profit Margin after I PO. The result indicated that earnings management before IPO did not become prime factor that would influence financial's performance after IPO

Perkembangan Kesenian Wayang Gantung di Kalangan Etnis Tionhoa Kota Singkawang

:The purpose of this reserch is to describe historical development and the process of puppet art show hanging Singkawang among ethnic Chinese. The research methods is descriptive, qualitative shaped with the approach of dance anthropology. Techniques and tools of data collection using observations, interviews, and documentation. The results of this study: (1) The history of puppets hanging among ethnic Chinese Singkawang is not independent of the arrival and persistence of ethnic Chinese into West Kalimantan, which was introduced by the puppet hanging Ajo or A Jong in 1929. In the new order, hanging puppet shows decline since banned by the New Order government through Presidential Decree No. 14 of 1967. Post-reform such provision is revoked, the puppet hanging back Singkawang can exist as usual; and (2) performing arts puppet hanging process among ethnic Chinese Singkawang through several stages, among others, performing a ritual before the show, the implementation stage, and closing rituals

Determinasi Supervisi Pengawas, Gaya Kepemimpinan Kepala Sekolah Dan Kompetensi Guru Terhadap Kinerja Guru SMP Di Kecamatan Tembuku

Penelitian ini bertujuan untuk mengetahui determinasi supervisi pengawas, gaya kepemimpinan kepala sekolah, kompetensi guru terhadap kinerja guru SMP Negeri di Kecamatan Tembuku. Populasi dalam penelitian ini berjumlah 167 orang, sedangkan sampelnya sebanyak 145 orang. Penelitian ini menggunakan pendekatan ex-post facto. Data dikumpulkan dengan metode kuesioner. Data dianalisis dengan regresi sederhana, korelasi ganda dan parsial. Hasil penelitian menunjukkan bahwa: 1) terdapat determinasi yang signifikan supervisi pengawas terhadap kinerja guru SMP Negeri di Kecamatan Tembuku, 2) terdapat determinasi yang signifikan gaya kepemimpinan kepala sekolah terhadap kinerja guru SMP Negeri di Kecamatan Tembuku, 3) terdapat determinasi yang signifikan kompetensi guru terhadap kinerja guru SMP Negeri di Kecamatan Tembuku, dan 4) terdapat determinasi yang signifikan secara bersama-sama supervisi pengawas, gaya kepemimpinan kepala sekolah dan kompetensi guru dengan kinerja guru SMP Negeri di Kecamatan Tembuku. Kata Kunci : Supervisi Pengawas. Gaya Kepemimpinan Kepala Sekolah, Kompetensi Guru dan Kinerja Guru. This research aims at investigating the determination of supervision of trustees, school principle's leadership styles, and competency of teachers toward teacher perfomance at SMP Negeri Tembuku District. The population of this research were 167 people's and the number of the sample were 145 people's. This study used ex-post facto design. The data were collected with a questionnaire. The data were analyzed with regression, correlation and partial analysis of determination. The results of this study show: 1) there was a significant determination between supervision of trustees toward teacher perfomance at SMP Negeri in Tembuku District, 2) there was a significant determination between school principle's leadership styles toward teacher perfomance at SMP Negeri in Tembuku District, 3) there was a significant determination between competency of teachers toward teacher perfomance at SMP Negeri in Tembuku District, 4) there was a significant in simultaneous determination between supervision of trustees, school principle's leadership styles, and competency of teachers toward teacher perfomance at SMP Negeri in Tembuku District

Biodesulphurized subbituminous coal by different fungi and bacteria studied by reductive pyrolysis. Part 1: Initial coal

One of the perspective methods for clean solid fuels production is biodesulphurization. In order to increase the effect of this approach it is necessary to apply the advantages of more informative analytical techniques. Atmospheric pressure temperature programming reduction (AP-TPR) coupled with different detection systems gave us ground to attain more satisfactory explanation of the effects of biodesulphurization on the treated solid products. Subbituminous high sulphur coal from ‘‘Pirin” basin (Bulgaria) was selected as a high sulphur containing sample. Different types of microorganisms were chosen and maximal desulphurization of 26% was registered. Biodesulphurization treatments were performed with three types of fungi: ‘‘Trametes Versicolor” – ATCC No. 200801, ‘‘Phanerochaeta Chrysosporium” – ME446, Pleurotus Sajor-Caju and one Mixed Culture of bacteria – ATCC No. 39327. A high degree of inorganic sulphur removal (79%) with Mixed Culture of bacteria and consecutive reduction by 13% for organic sulphur (Sorg) decrease with ‘‘Phanerochaeta Chrysosporium” and ‘‘Trametes Versicolor” were achieved. To follow the Sorg changes a set of different detection systems i.e. AP-TPR coupled ‘‘on-line” with mass spectrometry (AP-TPR/MS), on-line with potentiometry (AP-TPR/pot) and by the ‘‘off-line” AP-TPR/GC/MS analysis was used. The need of applying different atmospheres in pyrolysis experiments was proved and their effects were discussed. In order to reach more precise total sulphur balance, oxygen bomb combustion followed by ion chromatography was used

Composition of primary cosmic rays at energies 10(15) to approximately 10(16) eV

The sigma epsilon gamma spectrum in 1 approx. 5 x 1000 TV observed at Mt. Fuji suggests that the flux of primary protons 10 to the 15 approx 10th eV is lower by a factor of 2 approx. 3 than a simple extrapolation from lower energies; the integral proton spectrum tends to be steeper than around to the power V and the spectral index tends to be steeper than Epsilon to the -17th power around 10 to the 14th power eV and the spectral index becomes approx. 2.0 around 10 to the 15th power eV. If the total flux of primary particles has no steepening up to approx 10 to the 15th power eV, than the fraction of primary protons to the total flux should be approx 20% in contrast to approx 45% at lower energies

High energy gamma-rays and hadrons at Mount Fuji

The energy spectra of high energy gamma-rays and hadrons were obtained by the emulsion chamber with 40 c.u. thickness at Mt. Fuji (3750 m). These results are compared with the Monte Carlo calculation based on the same model which is used in a family analysis. Our data are compatible with the model of heavy-enriched primary and scaling in the fragmentation region

Particle interactions at energies over 1000 TeV inferred from gamma-families observed at Mount Fuji

Scaling, mean P sub t, high P sub t jets and others at energies over 1000 TeV are discussed on the basis of gamma-family data with sigma E sub gamma 100 TeV, observed at Mt. Fuji (3750 m). These quantities were examined in connection with the primary composition

Co-firing of biomass and other wastes in fluidised bed systems

A project on co-firing in large-scale power plants burning coal is currently funded by the European Commission. It is called COPOWER. The project involves 10 organisations from 6 countries. The project involves combustion studies over the full spectrum of equipment size, ranging from small laboratory-scale reactors and pilot plants, to investigate fundamentals and operating parameters, to proving trials on a commercial power plant in Duisburg. The power plant uses a circulating fluidized bed boiler. The results to be obtained are to be compared as function of scale-up. There are two different coals, 3 types of biomass and 2 kinds of waste materials are to be used for blending with coal for co-firing tests. The baseline values are obtained during a campaign of one month at the power station and the results are used for comparison with those to be obtained in other units of various sizes. Future tests will be implemented with the objective to achieve improvement on baseline values. The fuels to be used are already characterized. There are ongoing studies to determine reactivities of fuels and chars produced from the fuels. Reactivities are determined not only for individual fuels but also for blends to be used. Presently pilot-scale combustion tests are also undertaken to study the effect of blending coal with different types of biomass and waste materials. The potential for synergy to improve combustion is investigated. Early results will be reported in the Conference. Simultaneously, studies to verify the availability of biomass and waste materials in Portugal, Turkey and Italy have been undertaken. Techno-economic barriers for the future use of biomass and other waste materials are identified. The potential of using these materials in coal fired power stations has been assessed. The conclusions will also be reported

Sistem Absensi Karyawan Berbasis Mikrokontroler Menggunakan Sensor Figer Print

Sistem absensi karyawan berbasis mikrokontroler menggunakan sensor finger pada PT. Delta Mitra Sejati merupakan sistem absensi berbasis teknologi sidik jari. Aplikasi absensi ini bertujuan untuk merancang sebuah sistem absensi yang efisien dengan memanfaatkan mikrokontroler sebagai pusat pengendali perangkat dan teknologi sidik jari untuk mengurangi penggunaan kertas serta mempercepat waktu pelaksanaan absensi dan rekapitulasi perbulan. Pada penelitian ini penulis mengimplementasikan dalam sebuah perangkat terintegrasi, dimana sistem absensi karyawan berbasis mikrokontroler arduino mega 2560 ini terkoneksi ke jaringan untuk penyimpanan data. Dengan cara singkronisasi database offline atau database lokal dengan database online menggunakan pemrograman visual, sehingga data dapat di update setiap 10 detik. Data tersimpan secara online dikarenakan sistem absensi ini akan diterapkan pada kantor cabang, sehingga kantor pusat dapat mengakses data absensi karyawan dari wilayah kantor cabang. Berdasarkan hasil penelitian, pembacaan id jari karyawan pada fingerprint hingga pada proses absensi karyawan, kemudian data yang diperoleh dari proses absensi akan tersimpan pada database online sudah dapat berfungsi sebagaimana mestinya. Namun, penempatan jari yang tidak tepat pada proses scanning sidik jari dapat menimbulkan error pengambilan gambar, kemungkinan eror yang terjadi dikarenakan kondisi jari yang kotor atau peletakan sidik jari kurang ditekan sehingga tidak dapat mengambil scanning sidik jari dengan baik dan untuk pembacaan id jari pada proses scanning, belum dapat bekerja secara maksimal, karena kemungkinan jari yang sama menghasilkan id yang berbeda