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In 2011, the Indonesian Institute of Accountants (IAI) issued PSAK 64, which adopted IFRS 6 concerning exploration for and evaluation of mineral resources. It is assumed that this adoption will improve the quality of financial reporting. This current study examines the impact of PSAK 64 implementation and other related factors on financial statement conservatism. The data were collected by using data from extractive industries listed on the IDX over the period 2009-2010 and 2013-2014 to represent before and after IFRS-based PSAK mandatory implementation respectively. This study develops two regression models to analyze first, factors influence on conservatism before implementing PSAK 64 and second, the influential factors after implementing PSAK 64 by interacting among conservatism factors. The study found that exploration aggressiveness has influenced conservatism and there are no influential factors on conservatism when they interact. Generally speaking, there is a no different level of conservatism before and after implementing PSAK 64. This finding adds a body of literature on the accounting of extractive industry in Indonesia and is prospective for countries having yet adopted IFRS.

Abstrak The compaction of the asphalt mixture using the Superpave Gyratory Compactor according to AASHTO T312-14 requires compaction at gyration angle of 1.16°±0.02°. This study is intended to evaluate the gyration angle requirements by analyzing the performance of the Resilience Modulus and fatigue strength (fatigue) in the SMA mixture using variations in the rotation angle (0.82°, 1.16°, and 1.16°). 1.5°). The compaction of the asphalt mixture using Marshall compactor was also carried out as a comparison to the performance of the mixture with the variation of the angle of gyration. The compaction of the SMA mixture using the Marshall method has a smaller VIM and a larger VMA compared to the SGC method with a gyration angle of 1.16° and 1.5°. The VIM value range of the Marshall method is 3-5% while the SGC method is 4%. This affects the value of the optimum asphalt content in each method. With increasing angle of gyration will influence to Resilient Modulus of SMA at 25°C increase by 26% as well. The SMA compacted using the SGC method resulted in a higher MR value than the Marshall method. The results of the fatigue test using Four Point Loading showed that the SMA mixture compacted by the SGC method with a gyration angle of 0.82° is higher than that which was compacted using the Marshall method. Furthermore, it can be recommended compaction of SGC with a gyration angle of 1,000, 100 gyration, a pressure of 600 kPa, and a speed of 30 rpm which results in better performance than Marshall compaction. SGC compaction is better in workability, density, and achieve volumetric targets than Marshall compaction. Kata Kunci: SMA, superpave gyratory compactor (SGC), angle of gyration, resilient modulus, fatigue. Abstract Pemadatan campuran beraspal menggunakan Superpave Gyratory Compactor sesuai AASHTO T312-14 mempersyaratkan pemadatan pada sudut 1,16°±0,02°. Penelitian ini dimaksudkan untuk mengevaluasi persyaratan sudut putaran ini dengan menganalisis kinerja Modulus Resilien dan kuat lelah (fatigue) pada campuran SMA dengan menggunakan variasi sudut putaran (0,82°, 1,16°, dan 1,5°). Pemadatan campuran beraspal menggunakan pemadat Marshall juga dilakukan sebagai pembanding terhadap kinerja campuran dengan variasi sudut putaran tersebut. Pemadatan campuran SMA menggunakan metode Marshall memiliki nilai VIM yang lebih kecil dan VMA lebih besar dibandingkan dengan metode SGC sudut putaran 1,16° dan 1,5°. Rentang nilai VIM metode Marshall yaitu 3 – 5% sedangkan metode SGC sebesar 4%. Hal ini yang mempengaruhi nilai kadar aspal optimum (KAO) pada masing-masing metode. Nilai Modulus Resilien (suhu 25°C) pada campuran SMA menunjukkan bahwa semakin besar sudut putaran maka nilai MR akan semakin meningkat sebesar 26%. Campuran SMA yang dipadatkan dengan metode SGC Spesifikasi AASHTO menghasilkan nilai MR yang lebih tinggi dibandingkan metode Marshall Spesifikasi Umum Bina Marga Tahun 2018. Hasil pengujian fatigue dengan Four Point Loading menunjukkan bahwa campuran SMA yang dipadatkan dengan metode SGC sudut putaran 0,82° menghasilkan nilai umur kelelahan lebih tinggi dibandingkan dengan yang dipadatkan dengan metode Marshall Spesifikasi Umum Bina Marga Tahun 2018. Dengan variasi sudut putaran ini dapat direkomendasikan pemadatan SGC dengan sudut putaran 1,000, sebanyak 100 putaran, tekanan 600 kPa, dan kecepatan 30 rpm yang menghasilkan kinerja yang lebih baik dari pemadatan Marshall. Pemadatan SGC lebih mudah dalam workability, keseragaman kepadatan, serta pencapaian target volumetrik dibandingkan pemadatan Marshall. Keywords: SMA, superpave gyratory compactor, sudut putaran, resilient modulus, fatigue.

Talaromycosis is caused by the dimorphic fungus Talaromyces marneffei (formerly Penicillium marneffei) endemic in South and Southeast Asia. Its clinical similarity with other dimorphic fungal infections (sometimes) make the diagnosis challenging. We report an immunocompromised patient with talaromycosis mimicking histoplamosis. A 26-year-old HIV-positive man had suffered from rashes over the face, trunk, and extremities for three months. His physical examination showed centrally necrotic, ulcerated papules and nodules. A biopsied papule revealed granulomas containing numerous oval, yeast-like cells, some displaying central septation. Saboraud agar culture grew mold with diffuse red pigment consistent with T. marneffei. Careful histopathological examination and microbiological culture are important for the accurate diagnosis of fungal infections. [ABSTRACT FROM AUTHOR]