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RELEVANSI FINANCIAL SUSTAINABILITY MEASURES TERHADAP MANAJEMEN LABA: STUDI EMPIRIS PADA PERUSAHAAN SEKTOR PRIMER DAN SEKUNDER YANG TERDAFTAR DI BEI PERIODE 2017-2019
Get PDFEarnings management has become one of the most crucial issues in a company that can affect the condition of its financial statements. Financial reports are one of the maps that provide sources of information for internal and external parties. This study aims to determine the relevance of financial sustainability measures to the level of earnings management. The method used in this research is linear regression. The objects used in this study are those included in the primary and secondary sector categories listed on the Indonesia Stock Exchange in 2017-2019 with a total sample of 675 firms in 3 years. This study uses Modified Jones Model (Dechow et al., 1995) to detect earnings management behavior. The results of this study indicate that previously managed earnings and efficiency ratio have a significant negative effect on earnings management. In addition, liquidity positively affects earnings management. While leverage has no effect on the level of earnings management. It can be concluded that financial sustainability factors are relevant to earnings management behavior
Refleksi Pelaksanaan Pilkada Serentak 2020: Suatu Kajian Tentang Demokrasi di Indonesia
Get PDFIn 2020, Indonesia is mandated by Law No. 10 of 2016 on the second amendment to Law No. 1 of 2015 on the Election of Governors, Regents, and Mayors to conduct simultaneous elections. But on the other hand, the Government of Indonesia also has a policy in an effort to control cases of the Covid-19 pandemic in Indonesia by limiting people to gather. This is a dilemma, that the key to the success of the election is one of them is seen from the level of participation of the people who attended to vote. However, this is doubtful considering that the public still has fears of being exposed to the covid-19 virus. Thus, this article aims to see the success of the implementation of the Sentak Election in 2020 judging from the aspect of democracy, especially public participation. In an effort to achieve this goal, this article was written with literature research that emphasizes the legislative approach and conceptual approach. Therefore, this article concludes that the implementation of simultaneous elections in 2020 still presents many problems in various aspects and still many received rejection from the public, so that it has an impact on the level of participation
Penegakan Hukum Nasional dan Hukum Internasional Terhadap Kejahatan Cyber Espionage Pada Era Society 5.0
Get PDFThe era of Society 5.0 is a condition of society that is required to solve various challenges and social problems by utilizing various innovations that were born in the era of the Industrial Revolution 4.0 such as the Internet on Things, Big Data, Artificial Intelligence, and robots to improve the quality of human life. The new things in Era Society 5.0 should not change law enforcement based on decision-making, the freedom of legal institutions in deciding cases, the professionalism of the apparatus, and public transparency. The rapidity of this era in entering the country during the Covid-19 pandemic, triggering cybercrimes that use new tools such as virus spread, and cracking. One of the crimes that the state is vulnerable to is Cyber Espionage. This crime is an act of espionage that takes advantage of advances in technology and information. As a state of law, Indonesia is required to have policies that regulate Cyber Espionage actions while still paying attention to aspects of international law so that law enforcement in Indonesia can run smoothly. To find out the readiness of Indonesian law in facing the threat of Cyber Espionage, we write this article with a normative juridical research with three approaches, conceptual approach, statutory approach, and comparative approach. The results of our research show that the national legal instruments in Indonesia are still limited to the Electronic Information and Transaction Law (ITE), Government Regulations regarding its implementation, Presidential Regulations on National Defense (Perpreshanneg), and the absence of policies that specifically regulate cyber crimes
Penerapan RegTech dalam Penyelenggaraan Fintech Lending di Indonesia
Get PDFFinancial Technology is relatively new innovation in the financial sector in Indonesia, both in terms of regulation and in practice. Nevertheless, fintech lending is in fact able to become one of the fastest growing fintech fields among any other categories of fintech in Indonesia today, adapting to the needs of the existing society, and even being able to compete in business-terms with conventional financial institutions, such as banks, in terms of providing loans, financing and capital provision. However, the implementation of fintech lending that has special characteristics in the form of the use of information technology in its business implementation surely must be regulated, supervised, and supported by regulations, supervisory authorities and infrastructure oriented and based on information technology, namely one of the solution through RegTech (Regulatory Technology) instruments. This study was conducted to find out whether the regulations and infrastructure prepared for the implementation of fintech lending in Indonesia have included the concept of RegTech as required in the practice of implementing fintech. This research was made with a juridical-normative research method using statutory and conceptual approach. The results of this study are concluded that the majority of mechanisms for implementing fintech lending in Indonesia are still carried out manually and have not been comprehensively regulated, thus requiring improvements to regulations and monitoring mechanisms, especially in maintaining financial service stability and ensuring consumer protection and data protection that need to be supported by adequate information technology infrastructure
Efektivitas Adaptasi Teknologi pada Kinerja Sistem Surveilans Malaria di Era COVID-19 untuk Negara Berkembang: Sebuah Kajian Sistematis
Get PDFAbstract—Due to the limitations of the current malaria surveillance system, the use of technology for diagnostics and treatment is an important factor in controlling the number of malaria cases at local and national levels. However, studies on the effectiveness of the implementation of technology-assisted surveillance systems have yet to be found. The literature search was conducted based on the Preferred Reporting Items for Systematic Review and Meta-Analysis (PRISMA). This systematic review was conducted using PubMed, Scopus, ScienceDirect, Cochrane, Google Scholar, and EBSCOHost databases. Assessment of study bias and methodology was carried out with the National Institutes of Health (NIH) Quality Assessment Tool for Observational Cohort and Cross-Sectional Studies. The literature search yielded 9 literatures with a total subject of 322,168. The usage of technology in malaria surveillance system has been shown to shorten the time of discovery, reporting, case follow-up response. The interventions also improve the completeness and accuracy of the data and improve user-supervisor coordination while also receiving positive responses from the users. This study demonstrates the effectiveness of implementing a technology-based malaria surveillance system in developing countries in the COVID-19 era. Further research with larger and uniform population is needed to strengthen the evidence for successful implementations.
Keyword: malaria, surveillance, mobile health, low resource countries, covid-19
Abstrak—Mengingat keterbatasan sistem surveilans malaria yang ada saat ini, penggunaan teknologi dalam melakukan pelaporan diagnostik maupun pengobatan kasus merupakan faktor penting dalam menentukan pengendalian jumlah kasus malaria pada tingkat lokal dan nasional. Namun, kajian mengenai efektivitas penggunaanya masih belum dapat ditemukan. Pencarian literatur studi dilakukan berdasarkan the Preferred Reporting Items for Systematic Review and Meta-Analysis (PRISMA). Kajian sistematis ini dilakukan melalui database dan. Penilaian bias dan metodologi studi dilakukan dengan National Institutes of Health (NIH) Quality Assessment Tool for Observational Cohort and Cross-Sectional Studies. Pencarian literatur menghasilkan 9 literatur dengan total subjek 322.168 orang. Penggunaan teknologi dalam sistem surveilans malaria terbukti mempersingkat waktu penemuan, waktu pelaporan, hingga waktu respon follow-up kasus. Selain meningkatkan kelengkapan dan keakuratan data, teknologi tersebut juga membantu koordinasi pengguna dengan supervisor dan mendapatkan respon positif dari pengguna. Kajian sistematik ini menunjukkan efektivitas penerapan sistem surveilans malaria berbasis teknologi pada negara berkembang di era COVID-19. Penelitian lanjut dengan populasi yang besar dan seragam dibutuhkan untuk memperkuat bukti kesuksesan penerapan.
Kata Kunci: malaria, surveilans, mobile health, negara sumber daya rendah, covid-1
Prasangka terhadap Homoseksual: Peran Fundamentalisme Agama dan Identitas Sosial
Get PDFAbstract—Indonesian society, which generally adheres to the notion of heteronormativity, views homosexuals as contrary to social norms.This beliefpromptedprejudice toward homosexuals. Various factors that encourage prejudice include religious fundamentalism and social identity.This study aimed to examine the role of religious fundamentalism and social identity towardhomosexuals’ prejudiceamong college students in Surabaya. The design of this study used a cross-sectional survey, with participant (N=384) students aged 18-25 years and heterosexual oriented, obtained through accidental sampling technique. Data were collected using RFS-12, A Three-factor Model of Social Identity Scale, and the Attitudes Toward Lesbian and Gay Men(ATLG) Scale. Results of multiple linear regression analysis showed that religious fundamentalism and social identity played a significant role in explaining prejudice against homosexuals(R=0.576; F=94,433; p<0.001). Meanwhile, the partial analysis revealed that religious fundamentalism could significantly explain the prejudice toward homosexuals (t=13.306; p<.001), while social identity could not(t=0.087; p=0.931). Additional analysis showed that prejudice toward homosexuals differed based on gender, type of university, presence or absence of contact, the quantity of contact, and quality of contact. The implications of this study were discussed in the context of Indonesia's contemporary society.
Keywords: homosexual, prejudice, religious fundamentalism, social identity
Abstrak—Masyarakat Indonesia, yang umumnya menganut paham heteronormativitas, memandang homoseksual bertentangan dengan norma sosial. Paham ini mendorong terjadinya prasangka terhadap homoseksual. Terdapat berbagai faktor yang membentuk prasangka diantaranya, fundamentalisme agama dan identitas sosial. Penelitian ini bertujuan untuk menguji peran fundamentalisme agama dan identitas sosial terhadap prasangka homoseksual pada mahasiswa yang berkuliah di Surabaya. Desain penelitian ini menggunakan cross sectional survey, dengan partisipan (N=384) mahasiswa berusia 18-25 tahun, dan berorientasi heteroseksual, yang didapat melalui teknik accidental sampling. Data dikumpulkan menggunakan RFS-12, A Three-factor Model of Social Identity Scale, dan Attitudes Toward Lesbian and Gay Men(ATLG) Scale. Hasil analisis regresi linear bergandamenunjukkan bahwa fundamentalisme agama dan identitas sosial berperan signifikan dalam menjelaskan prasangka terhadap homoseksual (R= 0.576; F= 94.433; p < 0.001). Selanjutnya, analisis korelasi parsial menunjukkan bahwa fundamentalisme agama berhubungan secara signifikan dengan prasangka terhadap homoseksual(t=13.306; p<.001), namun tidak dengan identitas sosial(t=0.087; p=0.931). Analisis tambahan menyatakan bahwa prasangka terhadap homoseksual berbeda berdasarkan jenis kelamin, jenis universitas, ada tidaknya kontak, kuantitas kontak, serta kualitas kontak. Implikasi dari hasil penelitian ini didiskusikan lebih lanjut dalam konteks masyarakat Indonesia saat ini.
Kata kunci: fundamentalisme agama, homoseksual, identitas sosial, prasangk
Penetapan Kadar Fenolik Total dan Uji Aktivitas Antioksidan Fraksi dari Ekstrak Etanol Daun Cempedak (Artocarpus integer) dengan Metode DPPH
Get PDFDaun cempedak (Artocarpus integer) dimanfaatkan secara tradisional oleh masyarakat Kalimantan Selatan dalam pengobatan. Golongan fenolik terkandung dalam ekstrak daun cempedak dan memiliki kemampuan sebagai antioksidan. Fraksi dari ekstrak daun cempedak belum pernah ditetapkan kadar fenolik total dan akivitas antioksidannya. Penelitian ini bertujuan untuk mengetahui fraksi dari ekstrak daun cempedak yang mengandung kadar fenolik dan aktivitas antioksidan tertinggi. Penelitian dimulai dengan pengeringan daun segar menggunakan lemari pengering, pembuatan serbuk simplisia, proses ekstraksi secara maserasi, pengeringan ekstrak dengan lemari pengering, dan proses fraksinasi dengan pelarut n-heksan, etil asetat dan aquadest. Penetapan kadar fenolik total dapat dilakukan dengan reagen Folin-Ciocalteu dan menggunakan baku pembanding asam galat. Aktivitas antioksidan dilakukan menggunakan metode DPPH berdasarkan nilai IC50 dan dengan pembanding kuersetin. Kadar fenolik total pada fraksi n-heksan 9,352 ± 0,113% b/b, fraksi etil asetat 12,595 ± 0,415% b/b, dan fraksi aquadest 9,992 ± 0,485% b/b ekivalen asam galat. Fraksi n-heksan, etil asetat, dan aquadest masing-masing memiliki nilai IC50 sebesar 89,192 ± 2,91 bpj (kuat), 64,754 ± 2,803 bpj (kuat), dan 82,247 ± 23,034 bpj (kuat). Kesimpulan dari penelitian ini bahwa fraksi etil asetat memiliki kadar fenolik total tertinggi dan aktivitas antioksidan paling kuat dibandingkan fraksi n-heksan dan fraksi aquadest dari ekstrak daun cempedak.
Cempedak (Artocarpus integer) leaves are traditionally used by people in South Kalimantan as medicine. The phenolic group contained in cempedak leaf extract has known as an antioxidant. The fraction of cempedak leaf extract has never been determined for total phenolic content and antioxidant activity. This study aimed to determine the fraction of cempedak leaf extract that contains the highest levels of phenolic and antioxidant activity. The study started with drying of fresh leaves using a drying cabinet, simplicia powder preparation, maceration extraction, extract drying, and fractionation with n-hexane, ethyl acetate and aquadest as solvents. Determination of total phenolic content was obtained with Folin-Ciocalteu reagent and gallic acid as a standard for comparison. Antioxidant activity was measured using the DPPH method based on the IC50 value and comparison with quercetin. The total phenolic content of the n-hexane, ethyl acetate and aquadest fraction were 9.352 ± 0.113% w/w, ethyl acetate fraction 12.595 ± 0.415% w/w, and aquadest fraction 9.992 ± 0.485% w/w equivalent gallic acid, respectively. The n-hexane, ethyl acetate, and aquadest fractions showed IC50 values of 89.192 ± 2.91 ppm (strong), 64.754 ± 2.803 ppm (strong), and 82.247 ± 23.034 ppm (strong), respectively. The conclusion of this study was that the ethyl acetate fraction had highest total phenolic content and strongest antioxidant activity compared to n-hexane and aquadest fraction from cempedak leaf extract
Empati dan Prasangka terhadap Penyandang Disabilitas
Get PDFAbstract— Stereo types toward persons with disability have resulted in many people having prejudice about persons with disability and committing discriminatory behavior. This negative attitude and behavior toward persons with disability may be due to a lack of empathy. This study aims to determine the relationship between empathy and student prejudice toward persons with disabilities. The research subjects were 167 students with an age range of 18-25 years in the city of Surabaya. Interpersonal reactivity index (IRI) and attitude to disability scale (ADS) were used to measure empathy and prejudice against persons with disabilities. The hypothesis was tested using Pearson Product Moment correlation. The results showed that empathy negatively correlated with prejudice (r = -0.286, p < 0.001), which revealed that the higher the empathy, the lower the prejudice toward persons with disabilities. In addition, it was found that two of the empathy aspects, namely fantasy and personal distress, were not correlated with prejudice. Mean while, the other aspects were perspective taking and empathic concern had a negative correlation with prejudice. The implications of this research’s results were discussed.
Keywords: empathy, prejudice toward people with disability, college student
Abstrak— Stereotip terhadap penyandang disabilitas mengakibatkan banyak masyarakat yang berprasangka buruk terhadap penyandang disabilitas hingga melakukan perilaku diskriminasi. Sikap dan perlaku negatif terhadap penyandang disabilitas ini mungkin terjadi karena minimnya empati. Penelitian ini bertujuan untuk mengetahui hubungan empati dengan prasangka mahasiswa terhadap penyandang disabilitas. Subjek penelitian sebanyak 167 mahasiswa dengan rentang usia 18-25 tahun di Kota Surabaya. Interpersonal reactivity index (IRI) dan attitude to disability scale (ADS) digunakan untuk mengukur empati dan prasangka terhadap penyandang disabilitas. Hipotesis penelitian di uji dengan Pearson Product Moment Correlation. Hasil penelitian menunjukkan bahwa empati berkorelasi negative dengan prasangka (r = -0.286, p < 0.001) yang berarti semakin tinggi empati semakin rendah prasangka terhadap penyandang disabilitas. Selain itu ditemukan bahwa dua dari aspek empati yaitu fantasy dan personal distress tidak berkorelasi dengan prasangka. Sementara itu, aspek yang lain yakni perspective taking dan empathic concern berkorelasi negatif dengan prasangka. Implikasi dari hasil penelitian ini didiskusikan lebih lanjut.
Kata kunci: empati, prasangka terhadap penyandang disabilitas, mahasisw
Laporan Kasus: Kista Ovarium Permagna
Get PDFAbstract—Giant ovarian cyst is a mass on the adnexa with a size of 10 cm before surgery. About 10% of women will have tumor growths on the ovaries and almost all of them are benign. In this case a 50-year-old woman with complaints of an enlarged abdomen, abdominal fullness and malaise. The result of the ultrasonography picture obtained lobed masses with a diameter of 20 cm. After that, a total abdominal hysterectomy operation with bilateral salphyngoophorectomy is performed. The operation went well and the patient went home without any follow-up problems. Lab results found CA 125 levels of 20.87 U/mL, with histological descriptions stating these cysts are benign and contain mucin fluid.
Keywords: ovarian, cyst, giant, mucinous, benign
Abstrak—Kista ovarium permagna merupakan massa pada adneksa dengan ukuran 10 cm sebelum operasi. Sekitar 10% wanita akan mengalami pertumbuhan tumor pada ovarium dan hampir semuanya jinak. Pada kasus ini wanita berusia 50 tahun dengan keluhan perut semakin membesar, rasa penuh dan tidak enak. Hasil gambaran ultrasonography didapatkan massa berlobus – lobus dengan diameter 20 cm. Setelah itu, dilakukan operasi total abdominal hysterectomy dengan bilateral salphyngoophorectomy. Operasi berjalan dengan baik dan pasien pulang tanpa ada masalah lanjutan. Hasil lab ditemukan kadar CA 125 20.87 U/mL, dengan gambaran histologi menyatakan kista ini jinak dan berisi cairan mucin.
Kata kunci: kista, ovarium, mucin, permagn
PERANCANGAN DESAIN CLAY STARTER KIT BAGI PEMULA
Get PDFAbstract‐Clay crafts are hand skills using clay materials that are ductile, easy to shape, and soft. Dough clay has evolved from clay to other alternatives such as flour clay. Flour clay is made from various types of flour, namely cornstarch, tapioca flour, and rice flour in a ratio of 1:1:1 mixed with white glue and a little oil. Currently, clay crafts have developed into jewelry, miniatures, souvenirs, and others. Seeing the variety of clay crafts, individuals began to see these crafts in business opportunities. In career search, individuals at the age of 18‐24 years are in the exploratory phase, where individuals begin to find out their intended career interests. The product design, namely Krafen, is useful for beginners in learning clay crafts anywhere. The product is designed to be easy to carry and use without worrying about getting messy with an easy‐to‐understand manual book. The product consists of packaging made of cardboard with geometric shapes with a visual display of Memphis designs and the use of colliding colors, namely primary colors. The product is equipped with basic equipment for kneading and shaping the dough using an acrylic work mat, acrylic grinder, sculpting tools, and silicone. Followed by the coloring process using brushes, acrylic paints, and soft pastels. The final stage (finishing) is varnishing and adding accessories to the work.
Abstrak‐Kerajinan tangan clay merupakan keterampilan tangan menggunakan material clay yang bersifat ulet, mudah dibentuk, dan lunak. Adonan clay telah berkembang dari tanah liat menjadi alternatif lain seperti clay tepung. Clay tepung terbuat dari beragam jenis tepung, yaitu tepung maizena, tepung tapioka, dan tepung beras dengan perbandingan 1:1:1 yang dicampur lem putih dan sedikit minyak. Kerajinan tangan clay saat ini telah berkembang menjadi perhiasan, miniatur, souvenir, dan lain‐lain. Dengan berkembangnya kerajinan clay, individu mulai melihat perkembangan tersebut dalam peluang bisnis. Dalam pencarian karir, individu pada usia 18‐24 tahun merupakan fase realistic, dimana individu mulai mencari tau minat karir yang dituju. Peracangan desain produk, yaitu Krafen berguna untuk pemula dalam belajar kerajinan tangan clay dimana saja. Produk dirancang untuk mudah dibawa dan digunakan tanpa rasa khawatir akan berantakan dengan buku panduan yang mudah dipahami. Produk terdiri dari kemasan yang terbuat dari kardus berbentuk geometri dengan tampilan visual desain Memphis dan penggunaan warna bertabrakan yaitu warna primer. Produk dilengkapi dengan peralatan dari dasar menguleni dan membentuk adonan menggunakan alas kerja akrilik, penggiling akrilik, alat membentuk (sculp tools), dan silikon. Dilanjutkan dengan proses pewarnaan menggunakan kuas, cat acrylic, dan softpastel. Tahap akhir (finishing) dilakukan pengusapan cairan varnsish dan tambahan aksesoris pada karya