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Surat Edaran Dirjen Dikti Nomor 769/E/T/2011 Tanggal 30 Mei 2011 Tentang Perpanjangan Batas Usia Pensiun (BUP) bagi PNS yang Menduduki Jabatan Akademik Guru Besar/Profesor
Get PDFINFLUENCE OF INFORMATION ASYMMETRY ON THE PRACTIC EARNINGS MANAGEMENT IN MANUFACTURING COMPANY WHICH IS LISTED ON INDONESIA STOCK EXCHANGE\ud \ud \ud \ud
No full textA. Latar Belakang\ud
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Salah satu sumber informasi dari pihak eksternal dalam menilai kinerja perusahaan adalah laporan keuangan. Laporan keuangan merupakan ringkasan dari suatu proses pencatatan dan transaksi-transaksi keuangan yang terjadi selama tahun buku bersangkutan. Laporan keuangan dibuat oleh manajemen dengan tujuan untuk mempertanggungjawabkan tugas-tugas yang dibebankan kepadanya oleh para pemilik perusahaan. Di samping itu, laporan keuangan digunakan sebagai laporan kepada pihak di luar perusahaan. Kinerja manajemen perusahaan tersebut tercermin pada laba yang terkandung dalam laporan laba rugi. Proses penyusunan laporan keuangan dipengaruhi oleh faktor-faktor tertentu yang dapat menentukan kualitas laporan keuangan.\u
PENGARUH INFORMASI LABA BERSIH DAN ARUS KAS TERHADAP HARGA SAHAM\ud (Studi Empiris pada perusahaan Manufaktur yang terdaftar di BEI)\ud
No full textA. Latar Belakang Masalah\ud
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Perkembangan dunia usaha yang semakin meningkat seiring dengan majunya tekhnologi informasi, semakin menambah tingkat persaingan perusahaan dalam memperoleh keuntungan. Investasi pada hakikatnya merupakan penempatan sejumlah dana pada saat ini dengan harapan untuk memperoleh keuntungan di masa depan. Pihak investor dalam melakukan investasi tentunya mempertimbangkan resiko atas dana yang mereka investasikan. Prospek keuntungan yang diharapkan dapat diperkirakan dengan melihat harga saham yang selalu naik turun dan informasi akuntansi yang dikeluarkan oleh perusahaan.\ud
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Menurut Fama (1990) dalam Natalia (2007) pasar modal yang efisien terjadi bila harga-harga saham yang diperdagangkan selalu menggambarkan sepenuhnya (fully reflect) seluruh informasi yang terjadi di pasar. Investor sebagai pihak yang ingin menanamkan dananya di pasar modal berkepentingan untuk mengetahui pola resiko atas dana yang mereka invstasikan yaitu dengan melihat harga saham suatu perusahaan. Perubahan harga saham perusahaan di pasar modal sangat dipengaruhi oleh tinggi rendahnya permintaan investor terhadap suatu saham. Semakin tinggi permintaan investor terhadap suatu saham, semakin tinggi pula harga saham tersebut dan sebaliknya.\u
THE RELATION BETWEEN COMMUNICATION \ud AND THE EMPLOYEES’ JOB DISCIPLINE AT CHANDRA \ud SUPER STORE TANJUNG KARANG BRANCH IN BANDAR LAMPUNG\ud
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Chandra Super Store Tanjung Karang Branch as the third branch of Candra Super Store is one of retail companies in Bandar Lampung. Increasing of competitors’ number at the same area makes the management of Chandra Super store Tanjung Karang improves their products’ quality. The maximum results as the objective of the company will be easily to be reached by the existence of high job discipline from all of the employees. One of the ways that must be conducted to achieve high job discipline for all of the employees is by using effective communication. The problem discussed in this research is: “is there any relation between the conduction of communication and the improvement of the employees’ discipline at Chandra Super Store Tanjung Karang Branch in Bandar Lampung.\ud
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The objective of the research is to find out the relation between communication and the employees’ job discipline at Chandra Super Store Tanjung Karang Branch. The hypothesis is communication has positive relation with the improvement of the employees’ discipline at Chandra Super Store Tanjung Karang Branch. The taking of the sample had been conducted by non probability sampling with purposive sampling as the technique chosen. It had been gotten 86 respondents as the sample after the counting had been conducted. The analysis used is quantitative. The approaches used are correlation of product moment and qualitative analysis.\u
STOCHASTIC CHARACTERISTICS OF DAILY RAINFALL\ud AT PURAJAYA REGION
Get PDFAim of this research is to study stochastic characteristics of daily rainfall series. The study was undertaken using\ud
25 years (1977-2001) data of Purajaya region. The series of the daily rainfall data assumed was trend free. The periodic\ud
components of daily rainfall series were represented by using 253 harmonic expressions and stochastic components of\ud
daily rainfall series were presented using second order autoregressive parameters. Validation of generated daily rainfall\ud
series was done by comparing between generated with measured daily rainfall series. For periodic modeling, mean of the\ud
correlation coefficient between generated and measured daily rainfall series with the number of the data N is equal to 512\ud
days for 25 years was found to be 0,9576. For periodic and stochastic modeling, mean of the correlation coefficient was\ud
found to be 0.9999. Therefore, developed periodic and stochastic model could be used for future prediction of daily rainfall\ud
time series.\ud
Keyword: daily rainfall, fast fourier transform, fourier analysis, autoregressive model, least squares method
Surat Edaran Dirjen Dikti Nomor 2030/E/T/2011 Tanggal 23 Desember 2011 Tentang Penghentian Proses Pengajuan Usulan Pembukaan Program Studi Pendidikan Dokter Gigi (S1)
Get PDFSurat Edaran Dirjen Dikti Nomor 739/E/C/2011 Tanggal 24 Mei 2011 Tentang Perpanjangan Batas Usia Pensiun bagi Pegawai Negeri Sipil yang Menduduki Jabatan Akademik Guru Besar/Profesor
Get PDFANALYSIS OF ACCOUNTING MANIPULATION FOR HEDGING ON FOREIGN EXCHANGE TRANSACTION IN THE RELATION WITH IMPLEMENTATION OF PSAK No. 55\ud (Case study on PT. Unilever Tbk)\ud
No full textThe objectives of this research is to know does the accounting manipulation for hedging or accounting for value protection, have been implemented in right and good or not by PT. Unilever tbk. This research is a qualitative research, because researcher just wanted to see does the accounting manipulation have been implemented in right and good or not. The research method used in this research is simple descriptive, because researcher only focus on the implementation, without comparing or to know the frequency of each manipulation.\ud
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From the research that have been done, researcher could conclude that the accounting manipulation for hedging in foreign exchange is already implemented in right and good by PT. Unilever in accordance with PSAK No. 55. It is showed in the audited financial report, that PT. Unilever write down every transaction in foreign exchange on the companies note of financial report, and in the end of the period, PT. Unilever count the companies gain/lose for the foreign exchange transaction that have been done in the period of financial report.\u
ANALYSIS OF ACCOUNTING MANIPULATION FOR HEDGING ON FOREIGN EXCHANGE TRANSACTION IN THE RELATION WITH IMPLEMENTATION OF PSAK No. 55\ud (Case study on PT. Unilever Tbk)\ud
No full textThe objectives of this research is to know does the accounting manipulation for hedging or accounting for value protection, have been implemented in right and good or not by PT. Unilever tbk. This research is a qualitative research, because researcher just wanted to see does the accounting manipulation have been implemented in right and good or not. The research method used in this research is simple descriptive, because researcher only focus on the implementation, without comparing or to know the frequency of each manipulation.\ud
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From the research that have been done, researcher could conclude that the accounting manipulation for hedging in foreign exchange is already implemented in right and good by PT. Unilever in accordance with PSAK No. 55. It is showed in the audited financial report, that PT. Unilever write down every transaction in foreign exchange on the companies note of financial report, and in the end of the period, PT. Unilever count the companies gain/lose for the foreign exchange transaction that have been done in the period of financial report.\u
ANALYSIS OF CHANGES IN ECONOMIC STRUCTURE CENTRAL LAMPUNG DISTRICT OF YEAR 1998-2007
No full textSejak diberlakukannya pelaksanaan otonomi daerah yang terhitung pada 1 januari 2001 menempatkan setiap pemerintah daerah menjadi pemegang kunci dalam rangka keberhasilan pelaksanaan pemerintahan dan pembangunan ekonomi regional. Dalam proses pembangunan ekonomi biasanya akan diikuti oleh proses perubahan struktur ekonomi. Selama ini sektor pertanian masih dianggap mampu menjadi sektor andalan dalam kontribusinya terhadap pendapatan baik di tingkat nasional maupun regional. Pengembangan sektor pertanian merupakan salah satu strategi dalam memacu pertumbuhan ekonomi. Kabupaten Lampung Tengah memiliki potensi yang mendukung kemajuan sektor pertanian. Namun seiring berjalannya waktu peranan sektor pertanian semakin menurun yang mencerminkan suatu proses transformasi struktural. Menurunnya peranan sektor pertanian ini salah satunya disebabkan oleh terjadinya alih fungsi lahan pertanian ke non-pertanian. \ud
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Penelitian ini bertujuan untuk mengetahui perubahan struktur ekonomi Kabupaten Lampung Tengah selama periode 1998 hingga 2007 serta mengetahui bagaimana kontribusi sektor pertanian terhadap perekonomian daerah Kabupaten Lampung Tengah. Dalam analisis data dan pembahasan digunakan analisis shift share untuk melihat perubahan/pergeseran struktur ekonomi, Location quotient (LQ) untuk melihat sektor basis dan non-basis serta kontribusi sektor pertanian. \u