Jurnal Fakultas Ekonomi UM Metro (Universitas Muhammadiyah)
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DETERMINAN TRANSPARANSI INFORMASI KEUANGAN DAERAH MELALUI E- GOVERNMENT PEMERINTAH DAERAH DI SUMATERA SELATAN
Get PDFABSTRACT The purpose of this study was to analyze the association of Local Own Source Revenue, General Allocation Fund, Special Allocation Fund, and Debt Ratio as the determinants of the Local Government Financial Information Transparency. The population was all local government in South Sumatra. The statistical results showed that only Local Own Source Revenue showed the positive association to Financial Information Transparency. The study implication recommends that the local government must improve the implementation of e-government in order to enhance accounting transparency that they present in the website
PENGARUH PRAKTIK AKUNTANSI DENGAN PRINSIP KEHATI-HATIAN (PRUDENTIAL PRINCIPLE) TERHADAP KUALITAS LABA DAN TINGKAT PENGEMBALIAN SAHAM (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI)
Get PDFAbstract The financial statements provide information that contains performance and financial position of a company. The financial statements conform to the principles of accounting in accordance with generally accepted standards to be useful to users in decision making of economic. The financial statements that are useful are the financial statements of good quality and can be an indicator for future earnings in order to maximize the stock return and optimize the benefits for all stakeholders.This research is quantitative. The purpose of this study was to obtain empirical evidence about the effect of accounting practices with the prudential principle on the quality of earnings and stock returns. Variable measurement using indicators that are adapted to journal the adoption of this research that Penman and Zhang (2002), among others subscore consisting of inventory reserve, research and development reserves and advertising reserves, used to measure the accounting practices with the prudential principle, Qscore used to measure quality earnings and returns are used to measure stock returns. The population in this study are all companies listed on the Indonesia Stock Exchange period 2012 to 2014. The sample period is a manufacturing company that has made the convergence of IFRS. Total sample was 84 manufacturing company's financial statements every period of observation so that the total samples analyzed were as 252 manufacturing company financial statements for three periods of observation. Data analysis was performed with the classical assumption and hypothesis testing with multiple linear regression analysis. Statistical program in this study using SPSS 22. The results showed that subscore is the inventory reserves, research and development reserves and advertising reserves on accounting practices with the prudential principle to produce earnings quality is good, besides the results also showed that the stock market can "adapt" to new information one of which is the change in the quality of corporate profits caused by the research and development reserves on the accounting practices with the prudential principle in manufacturing
PENGARUH BUDAYA ORGANISASI, MOTIVASI DAN GAYA KEPEMIMPINAN TERHADAP KINERJA DOSEN DENGAN KOMITMEN ORGANISASIONAL SEBAGAI VARIABEL ANTARA (STUDI KASUS PADA PTS DI SURAKARTA)
Get PDFABSTRACT This research aims to know that leadership style, motivation and organization culture can influence the lecturer performance through organizational commitment, besides, to be able to be reference for the next research having almost the same discussion.The research is conducted using primary data that is questionnaire distributed to the respondent as the sample. The sample of this research is the lecturers in the private colleges in Surakarta area. The questionnaire distribution uses the sample counted 50 respondents for certificated lecturers because it is based on what will be discussed in this research.The questionnaire is tested its validity and reliability. The questionnaire which is distributed from the validity and reliability test result produces valid and reliable questionnaire. For the model used in the research is done classical assumption test consisting multi colonearity, heterosdesticity, autocorrelation, and normality.Doubled regression test is done in two stages they are to test causal regression I and causal regression II. Causal regression I is to know the influence of leadership style, motivation and organization culture toward organizational commitment. Causal regression II is to test the influence of leadership style, motivation, organization culture and organizational commitment toward the performance with the purpose to know the direct influence of variable of leadership style, motivation and organization culture toward the performance, also for indirect influence if there must be organizational commitment among those variables.The result and discussion gotten from causal regression I test knows that leadership style and lecturer motivation influence the organizational commitment, while organization culture does not influence the organizational commitment. Causal regression II knows that only motivation influences the lecturer performance, but if the motivation is not directly to the performance yet must be through organizational commitment so the motivation does not have influence the performance. For the leadership style and organization culture variable either directly or indirectly do not have influence the performance, and also with the organizational commitment.The result of the research will be used as the enrichment material and included into reputable online journal. Suggestion for the next research is expected having sample which is broader its scope of area cooperate with parties supporting the next research like Kopertis (Private Colleges Association) Keyword : leadership style, organization culture, motivation, performance, organizational commitmen
Elderly from lower socioeconomic groups are more vulnerable to mental health problems, but area deprivation does not contribute:A comparison between Slovak and Dutch cities
No full textBACKGROUND: Little is known about factors associated with mental health problems (MHP) of the elderly in socioeconomically deprived neighbourhoods, and comparisons between Central European and Western European countries on this topic are lacking. We examined whether MHP occurred more frequently in deprived neighbourhoods and among deprived people. Next, we examined whether the association of MHP with area deprivation differed by country and whether this could be explained by the socioeconomic (SE) characteristics of the residents.METHODS: We obtained data on non-institutionalized residents aged 65 years and above from the EU-FP7: EURO-URHIS 2 project from Slovak (N = 665, response rate 44.0%) and Dutch cities (N = 795, response rate 50.2%). An elevated score on General Health Questionnaire-12 (≥2) indicated MHP. Education and household income with financial strain were used as measures of individual SE status. We employed multilevel logistic regression.RESULTS: Overall rates of MHP were significantly higher in Slovakia (40.6%) than in the Netherlands (30.6%). The neighbourhood unemployment rate was not associated with the mental health of elderly in either country. Rates of MHP were significantly higher among elderly with low and medium income [odds ratio (OR) = 1.75, 95% confidence interval (CI) = 1.16-2.62; OR = 1.64, 95% CI = 1.12-2.41, respectively] and financial strain (OR = 2.26, 95% CI = 1.56-3.28) when compared with those with high income and no strain, respectively. Individual-level SE characteristics explained differences between the two countries.CONCLUSION: The risk of MHP among the elderly is associated with their individual-level SE position but not with neighbourhood deprivation in both Slovakia and the Netherlands.</p
The cooperative split:balancing external regulation and the cooperative ideal in a Dutch bank
No full textSynchronization of Goodwin's Oscillators under Boundedness and Nonnegativeness Constraints for Solutions
No full textIn the recent paper by Hamadeh et al. (2012) an elegant analytic criterion for incremental output feedback passivity (iOFP) of cyclic feedback systems (CFS) has been reported, assuming that the constituent subsystems are incrementally output strictly passive (iOSP). This criterion was used to prove that a network of identical CFS can be synchronized under sufficiently strong linear diffusive coupling. A very important class of CFS consists of biological oscillators, named after Brian Goodwin and describing self-regulated chains of enzymatic reactions, where the product of each reaction catalyzes the next reaction in the chain, however, the last product inhibits the first reaction in the chain. Goodwin’s oscillators are used to model the dynamics of genetic circadian pacemakers, hormonal cycles and some metabolic pathways. In this paper we show that for Goodwin’s oscillators, where the individual reactions have nonlinear (e.g. Mikhaelis-Menten) kinetics, the synchronization criterion, obtained by Hamadeh et al., cannot be directly applied. This criterion relies on the implicit assumption of the solution boundedness, dictated also by the chemical feasibility (the state variables stand for the concentrations of chemicals). Furthermore, to test the synchronization condition one needs to know an explicit bound for a solution, which generally cannot be guaranteed under linear coupling. At the same time, we show that these restrictions can be avoided for a nonlinear coupling protocol, where the control inputs are saturated by a special nonlinear function (belonging to a wide class), which guarantees nonnegativity of the solutions and allows to get explicit ultimate bounds for them. We prove that oscillators synchronize under such a protocol, provided that the couplings are sufficiently strong.<br/
The "Example of Wyhl":How Grassroots Protest in the Rhine Valley Shaped West Germany’s Antinuclear Movement
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Complex versus Complicated Models of Cognition
No full textAs humans, we continuously adapt our behavior to changes in our environment, and our cognitive abilities continuously develop over time. A major question for scientists has been to discover the (cognitive) mechanism that underlies the control of human behavior in real time, as well as cognitive development in the long term. This chapter will discuss two kinds of general approaches, which we shall refer to as the reductionist approach and the complex dynamic systems (CDS ) approach. Roughly speaking, the reductionist approach assumes that separate cognitive components, such as brain areas or processing mechanisms, are primarily responsible for behavior and development, by processing (and responding to) specific environmental cues. The CDS approach assumes that cognition and thereby the control of behavior and development are distributed over the brain, body, and environment, which continuously interact over time. The aim of this chapter is to compare the two approaches in terms of their assumptions, research strategies, and analyses. Furthermore, we will discuss the extent to which current research data in the cognitive domain can be explained by the two different approaches. Based on this review, we conclude that the CDS approach, which assumes a complex rather than a complicated model of cognition, provides the most plausible approach to cognition
Foreign exports, net interregional spillovers and Chinese regional supply chains
No full textThis study develops a method to decompose total national indirect value added effects (induced by final demand) into intraregional effects and interregional spillovers. The decomposition is applied to China's 2002 and 2007 interregional input–output tables with foreign‐owned processing exports separated from normal exports. First, we find that interregional spillovers account for one quarter to one half of the total national indirect value added multipliers in 2007, with the largest spillovers occurring for the coastal regions. This finding is important when explaining regional value added generation and thus has real implications for regional policy programmes. Second, we develop a new measure, namely, ‘net interregional value added spillovers’ to position China's individual regions in the global production chains. This measure shows that upstream regions in the Centre, Northwest and Southwest of China are net recipients of interregional value added spillovers generated by foreign exports in coastal regions. Over time, this observation becomes more pronounced