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Penelitian ini bertujuan untuk menguji pengaruh dari profitabilitas terhadap nilai perusahaan dan juga untuk mengetahui efek intellectual capital sebagai variabel moderasi pada hubungan antara profitabilitas terhadap nilai perusahaan pada perusahaan yang tergabung dalam indeks LQ45 periode 2016-2018. Pemilihan sampel menggunakan purposive sampling method, metode analisis data yang digunakan adalah analisis regresi moderasi (MRA). Hasil penelitian menunjukkan bahwa profitabilitas memiliki pengaruh positif dan signifikan terhadap nilai perusahaan LQ45 dan intellectual capital dapat memoderasi hubungan antara profitabilitas terhadap nilai perusahaan LQ45 periode 2016-2018

Penelitian ini bertujuan untuk mengetahui pengaruh dari profitabilitas terhadap nilai perusahaan dan untuk mengetahui efek cash holding sebagai variabel moderasi pada hubungan profitabilitas terhadap nilai perusahaan pada perusahaan yang tergabung dalam indeks LQ45 tahun 2016-2018. Pemilihan sampel menggunakan porpusive sampling method. Metode analisis data yang digunakan adalah analisis regresi moderasi. Hasil penelitian menunjukkan bahwa profitabilitas memiliki pengaruh positif dan signifikan terhadap nilai perusahaan LQ45. Sementara variabel cash holding tidak dapat memoderasi hubungan antara profitabilitas dengan nilai perusahaan LQ45.

Q uality of education nowadays is the main concern for those who are involved and plunge into education. In recent years, TQM has been applied in the world of education to improve the quality of education since it is believed as an effective management philosophy for dynamic improvement, customer satisfaction, and organizational excellence. However, this notion has begun to be developed in the manufacturing sector . Therefore, this study used a qualitative approach through extensive literature to provide a better comprehension in implementing TQM in education. This research is expected to conclude the crucial factors supporting the successful implementation of TQM in education to reach the advantage of its application maximally. T his paper also discusse d the challenges faced in implementing TQM in e ducation so that schools can take appropriate steps when actively implementing TQM in education. Besides , we explained about the implementation of TQM in Indonesia, particularly in vocational schools.

The study aims to analyze the implementation of Good School Governance in vocational schools in Indonesia as a response of the high number of inappropriate employment to the vocational graduates’ competencies. This present quantitative descriptive study applies the purposive sampling technique by picking up 852 vocational school principals and teachers from 34 provinces in Indonesia. The researcher found a model for improving the vocational school performance based on good school governance in Indonesia covering Transparency, Accountability, Responsibility, Autonomy, Fairness, Participation, Effectiveness and Efficiency, and Consensus-Oriented principles. Among these eight factors, Responsibility is assessed the highest with the Mean score of 3.25, while both Consensus-Oriented and Participation are labelled as “Not Good” with the Mean scores of 2.93 and 2.82 respectively. However, the results of the recent study need to be legitimated in order to formally applied in all vocational schools in Indonesia.

Kurangnya kemampuan dan pengetahuan tentang bahasa daerah setempat bagi mahasiswa yang berasal dari luar Aceh menjadi alasan kuat bagi kami untuk menyelenggarakan kegiatan pelatihan bahasa daerah ini, mengingat Langsa memiliki magnet yakni kampus Universitas Samudra yang kini menjadi idola mahasiswa di wilayah Sumatra dan sekitarnya. Kurangnya kemampuan berbahasa daerah bagi mahasiswa tersebut akan sangat berpengaruh secara signifikan dalam kedekatan emosional dengan mahasiswa maupun masyarakat Aceh setempat. Hal itu akan menyebabkan terjadinya jarak dalam proses bersosialisasi dan berkomunikasi. Tujuan dalam kegiatan pelatihan ini adalah untuk memperpendek “jarak” dengan meningkatkan kemampuan komunikasi bahasa daerah bagi mahasiswa luar domisili Aceh sehingga diharapkan akan tercipta sikap saling menghormati dan menghargai dari mahasiswa luar domisili Aceh karena bahasa daerah merupakan bahasa leluhur dan memudahkan bagi pembauran dan komunikasi dengan masyarakat setempat. Kegiatan ini merupakan pelatihan, maka metode yang digunakan adalah ceramah, tanya jawab, diskusi, simulasi. Kegiatan pelatihan bahasa daerah bagi mahasiswa luar domisili Aceh ini akan dilaksanakan dengan jadwal 2 kali pertemuan. Setelah pertemuan pertama akan dilaksanakan praktik/simulasi untuk mengetahui seberapa besar keberhasilan pelatihan tersebut. Adapun jumlah peserta yang direncanakan sejumlah 15 mahasiswa. Beberapa materi yang disiapkan meliputi salam, berhubungan dengan nomor (angka, waktu, hari), informasi budaya dan lokalitas, arah dan lokasi, kritik dan saran, ucapan (terimakasih dan permohonan maaf). Pertimbangan terkait materi karena pelatihan ini merupakan pelatihan tingkat dasar yang kemungkinan sehari-sehari dapat digunakan untuk berkomunikasi.Kata Kunci : Bahasa Aceh, Kedekatan Emosional, Lokalitas.

In this study water repellent layered glass has been prepared by coating silica (SiO2) combined with a hydrophobic silane compound. SiO2 was extracted from rice hull ash and two silane compounds, namely hexadecyltrimethoxysilane (HDTMS) and trimethylchlorosilane (TMCS) were used. Coating was performed through two deposition techniques, i.e. one step (mono-layer) and layer by layer (LBL, multi-layer). The effect of silane to SiO2 mole ratio, silane type and layer number on the glass characters was evaluated. Characterization included hydrophobicity, transparency, surface roughness and stability of coating. Results showed that increasing the mole ratio of silane to SiO2 and the layer number increased the hydrophobicity of the glass surface. The optimum mole ratio was 5:1 and the significant increase of contact angle occurred at lower mole ratio, but the stability tends to be increased at higher mole ratio. For HDTMS-SiO2 layer, the technique of LBL technique produced a coating with higher hydrophobicity and transparency than single-stage one. The LBL technique produced the highest water contact angle of 103.7° with transmittance of 96%, while for TMCS-SiO2 layer the one stage technique produced hydrophobic layer with higher water contact angle of 108.0° and transparency about 94.52%. The prepared hydrophobic glasses were relatively stable in polar and non-polar solvents, but unstable to ambient conditions.

The development of research related to the use of domain ontology in requirement elicitation in recent years has enabled improvement on process effectiveness and efficiency. The implementation of domain ontology has enhanced requirement elicitation process in many ways, among others: in defining requirements specification and constructing test cases. However, building a domain ontology requires great effort by considering the quantity and type of input data. Our study proposes a methodology in building domain ontology by utilizing Business Process Modeling Notation (BPMN), a popular semi-formal modeling language. Ontology classes are built by finding potential term from BPMN components and defining semantic relation among the components. This study produces two outputs: the proposed methodology in domain ontology development with BPMN as data input and the domain ontology as the implementation of the proposed methodology implementation in university’s academic process as a case study.

Purpose – The purpose of this study focuses on the reconstruction of Aceh culture as a learning discourse of Acehnese language towards elementary school students. The author also wants to see more closely the process of learning the language of Aceh in elementary school as a part of the reconstruction of local culture of Aceh. Design/Methodology – This research is a qualitative research by using critical discourse analysis. The data source of this research is the textbook of Aceh language class 2 of elementary school. Data collection was done using documentation techniques and validity analysis the opinion of Ibn Hamad (2012), namely holistic, historical situatedness, and theory was referred. Findings – The results show that Aceh’s cultural identity depicted in textbooks includes both religious and social-humanist identities. Originality/Value – This study is the first in terms of reviewing and analyzing a text in an textbook in elementary.

One of the most critical elements in the ‘productisation’ of service adopted by today's aero-engine Maintenance Repair and Overhaul (MRO) companies is the match between customer demands and the operational capabilities of the MRO shop. Currently, the service contract is offered based upon experience and intuition rather than on scientific approach. This paper presents an integrated decision making framework to design contracts that considers demand and operational parameters. In addition to literature survey, the approach adopted in building the framework is a case study research, which obtains data from semi-structured interviews, observations and the company archives. Two main perspectives, dynamic operational parameters and shop floor operational parameters, were identified as essential and pertinent to the design and management of the service contract in the productisation context. The framework will incorporate both perspectives to support productisation.

This research aim to examine the influence of personal background, council budget knowledge, and political culture towards the role of DPRD on region financial control. This research is motivated by the fact that individual background will effect to individual behaviour on political activity. The data in this research consist of primary data that taken from questionaries distributed directly to respondents. The collected are from 144 members of DPRD at Karesidenan Cirebon. Hypothesis of this research are examine by using independent t test, Analysis of Variance (ANOVA), and multiple regression. The result of this research in general shows that personal bacground and political culture have no significant influence towards the role of DPRD on region financial control. But, the council budget knowledge has significant influence towards the role of DPRD on region financial report.

One of the recent methods for the topic modeling is separable nonnegative matrix factorization (SNMF). In general, SNMF consists of three main steps, which are, generating a word co-occurrence matrix, selecting anchor words, and recovering a topic matrix. The anchor words strongly influence the interpretability of extracted topics. In this paper, we propose a new method for selecting the anchor words by using singular value decomposition (SVD). We assume that the most dominant words in each latent semantics created by SVD are the potential candidates for the anchor words. Our simulations show that the SVD-based anchor word selection method can reach better interpretability scores of extracted topics than the common convex hull-based method on two of three datasets.

Topic detection is a process to find topics or subjects of discussion in a collection of documents such as tweets on Twitter. Manual detection of topics on Twitter is difficult because of too many tweets. Therefore, it is necessary to detect topics automatically. One of the automatic methods for topic detection is the Separable-Nonnegative Matrix Factorization (SNMF) method with the AGM algorithm. SNMF is a matrix factorization-based model that can be solved directly using the assumption that each topic has one word, called anchor words, that is not present in other topics. SNMF with AGM algorithm consists of three stages, namely the constructing the co-occurrence matrix, finding the anchor words, and recovering the topics. The common method to find the anchor words is the convex hull-based method. In this paper, we examine the process of finding anchor words based on Singular Value Decomposition (SVD). The results show that by considering all words as anchor word candidates, the SVD-based method gives better results than the convex hull-based method. Meanwhile, when the anchor finding was done by using anchor threshold, the convex hull-based method still gives a better result than the SVD-based method.

Tujuan dari penelitian ini adalah untuk mengetahui seberapa besar pengaruh variabel inflasi, Gross Domestic Product (GDP), ukuran bank (size), Financing to Deposit Ratio (FDR), Financing to Asset Ratio (FAR), dan Capital Adequacy Ratio (CAR) terhadap variabel Non Performing Financing (NPF) pada Bank Umum Syariah di Indonesia tahun 2011-2015. Subjek penelitian ini adalah Bank Umum Syariah di Indonesia. Dalam penelitian ini, total sampel sebanyak 11 Bank Umum Syariah diperoleh dengan menggunakan metode purposive sampling. Alat analisis yang digunakan adalah analisis regresi berganda. Berdasarkan hasil analisis diperoleh bahwa, PDB, ukuran, dan CAR berpengaruh secara signifikan terhadap pembiayaan bermasalah. Sedangkan inflasi, FDR, dan FAR tidak berpengaruh terhadap pembiayaan bermasalah. Kata kunci : pembiayaan bermasalah, Bank Syariah, inflasi, ukuran bank, NPF ABSTRACT The purpose of this study is to determine how much influence the variable inflation, gross domestic product (GDP), the economic size of the Bank (size), Financing to Deposit Ratio (FDR), Financing to Asset Ratio (FAR), and the Capital Adequacy Ratio (CAR) to variable Non Performing Financing NPF) in Islamic commercial banks in Indonesia 2011-2015. This research subject is an Islamic commercial bank in Indonesia. In this study a total samples of 11 Islamic commercial banks were obtained using purposive sampling method. The analytical tool used is multiple regression analysis. Based on the analysis of the obtained results that, GDP, size, and CAR significantly influence the financing problems. As for inflation, FDR, and the FAR does not have an impact on financing problems. Keywords : financing problems, Islamic banks, inflation, the size of the bank, NPF

Electrostimulation and electroactive scaffolds can positively influence and guide cellular behaviour and thus has been garnering interest as a key tissue engineering strategy. The development of conducting polymers such as polyaniline enables the fabrication of conductive polymeric composite scaffolds. In this study, we report on the initial development of a polycaprolactone scaffold incorporating different weight loadings of a polyaniline microparticle filler. The scaffolds are fabricated using screw-assisted extrusion-based 3D printing and are characterised for their morphological, mechanical, conductivity, and preliminary biological properties. The conductivity of the polycaprolactone scaffolds increases with the inclusion of polyaniline. The in vitro cytocompatibility of the scaffolds was assessed using human adipose-derived stem cells to determine cell viability and proliferation up to 21 days. A cytotoxicity threshold was reached at 1% wt. polyaniline loading. Scaffolds with 0.1% wt. polyaniline showed suitable compressive strength (6.45 &plusmn, 0.16 MPa) and conductivity (2.46 &plusmn, 0.65 &times, 10&minus, 4 S/cm) for bone tissue engineering applications and demonstrated the highest cell viability at day 1 (88%) with cytocompatibility for up to 21 days in cell culture.

Polyion complexes (PICs) are attractive as eco-friendly materials, because they offer simple and fast preparation methods to exert various functionalities in aqueous medium. However, control of nanoarchitectures in PIC materials has not been fully realized, except for the case of micelles and unilamellar vesicles formed from block ionomers. Here, the procedure to control PIC nanoarchitectures with various morphologies was established for the first time by careful tuning in the composition of PICs made from PEG-based block-ionomers with a varying amount of homoionomers as additive to modulate the PEG weight fraction (fPEG) in the obtained PICs. Accordingly, the variation in fPEG from 12.1% to 6.5% induced vigorous transition in the microphase separated structures of PICs basically from micelle to lamella via cylindrical network. Notably, uniformed lamella with alternative layers of PEG and PIC domains was found at elevated temperature (70 °C), which, by lowering temperature, reversibly transformed to cylin...

The study aims to analyze the role of product attributes of local packed drinking water (AMDK) brand in forming consumers perception of the product. Local AMDK commonly circulating in Langsa City today is the brand of Tari. Product attributes in this study include product quality, brand image, and packaging design. Respondents are consumers who have consumed local brand AMDK, amounting to 153 people selected using accidental sampling. Multiple linear regression technique was used to analyse data. The results showed that product quality, brand image and packaging design had positive and significant influence, either partially or simultaneously, to consumers perception on local brand AMDK. Furthermore, product quality is the dominant variable affecting consumers perception. Thus, local AMDK companies are recommended to continue to improve the quality of the products offered to the market. In addition, efforts to improve a positive brand image and attractive and memorable packaging design into the minds of consumers also need to be done in order to compete with national competitors.

Graphene is a potential material to replace indium tin oxide (ITO) and fluorine tin oxide (FTO) as a transparent conductive films (TCF) due to its high conductivity and transparency. In this study, fabrication of graphene-based TCF was carried out by means of the drop-casting method, with graphite oxide as the raw material. The graphene oxide (GO) was diluted by adding 1, 3, 5, and 7 ml of distilled (DI) water. The sample was also heat treated to ensure complete reduction process. The deposited films were characterized using UV-Vis spectroscopy and I-V to investigate their optical and electrical properties. Based on the measurement results, sample with 3 ml DI water addition gives transparency and sheet resistance (Rs) of 41.01 % and 9.43 kΩ/sq, respectively. This material has a great potential to be applied as the optoelectronics material.

Corneal damage is the second cause of blindness in the world due to limitation of high quality corneal from donor. This condition promote rapid development of biodegradable and biocompatible scaffold for corneal tissue because it can reduce the patient's dependence on the cornea donor. The purpose of this research is to synthesize chitosan-based hydrogel scaffold with glutaraldehyde (GA) as crosslink agent and observe the influence of concentration chitosan and GA to transparency and mechanical properties of the scaffold. Scaffolds were prepared by solution casting combined with salt leaching method. Among all of chitosan-based scaffolds that have been prepared, sample with 6.7% of chitosan and 0.0% of GA possess the highest transparency (85%), while sample with 6.7% of chitosan and 0.3% of GA gave the highest Young's modulus (3.09 MPa). However, sample with 6.7% of chitosan and 0.1% of GA might possess the highest potency as corneal tissue implant because of its transparency fulfill the minimum value of corneal tissue (80%) and its Young's modulus (1.41 MPa) is higher than any chitosan-based scaffold with minimum transparency 80%.

Nowadays, Lithium-Ion Battery (LIB) is considered as one of the most popular energy storage technologies due to their superior properties such as light-weight and high energy density. However, LIB technologies still lack of safety problem because utilization of liquid electrolytes may drive to explosion at high temperature. Thus, development of solid electrolytes based on lithium aluminium titanate phosphate (LATP) have attracted a lot of attention because they are safer than liquid electrolytes. However, utilization of LATP as solid electrolytes in LIB still limited because of their conductivity is lower than liquid electrolytes. Porous LATP are expected to solve this low conductivity problem by increasing their surface area and their ability to deliver ion. In this research, porous LATP were synthesized using sol gel method and chitosan as template. Concentration of chitosan were varied from 0.0−2.0% w/v to know the influence of chitosan to morphology and properties of obtained LATP. Based on X-ray Diffraction (XRD), all of samples contained LiTi2(PO4)3 (JCPDS PDF 35-0754) and AlPO4 (JCPDS PDF 11-0500), which are part of LATP. Based on Brunauer-Ernett-Teller (BET), Scanning Electron Microscope (SEM), and Electron Impedance Spectroscopy (EIS) analysis, 0.5% w/v chitosan concentration is the optimum condition to obtain the highest surface area (10.7 m2/g) and ionic conductivity (2.2×10−7 S/cm).

Porous Lithium Titanate (Li4Ti5O12) is one of attractive materials for safer and more stable anode of lithium-ion batteries with improved ionic conductivity. In this study, porous Li4Ti5O12 were synthesized by sol-gel method using eggshell membrane as soft template. X-Ray Diffraction (XRD) and Energy Dispersive Spectroscopy (EDS) results indicated that Li4Ti5O12 were successfully formed. Scanning Electron Microscope (SEM), Brunauer–Emmett–Teller (BET) and Electrochemical Impedance Spectroscopy (EIS) results showed that porous Li4Ti5O12 with highest surface area (23.1 ± 0.4 m2 g−1) and highest ionic conductivity (7.2 ± 0.3 × 10−10 S cm−1) could be obtained by preparing sample in the presence of eggshell membrane, using lower precursor concentration (0.025 M) and calcination temperature at 850 °C.

Penelitian ini bertujuan menganalisis pengaruh tekanan waktu, independensi, skeptisisme profesional, dan pengalaman kerja terhadap kemampuan pendeteksian kecurangan laporan keuangan auditor. Subjek dalam penelitian ini yaitu auditor eksternal yang bekerja di Badan Pemeriksa Keuangan Republik Indonesia di Daerah Istimewa Provinsi Yogyakarta. Dalam penelitian ini, sampel 37 responden dipilih menggunakan purposive sampling. Empat puluh lima kuesioner diberikan kemudian tiga puluh tujuh kuesioner dikembalikan dan dapat diperiksa menggunakan model regresi linier berganda. Alat analisis yang digunakan dalam penelitian ini adalah SPSS 22. Berdasarkan analisis yang telah dilakukan hasilnya adalah tekanan waktu berpengaruh negatif terhadap kemampuan deteksi kecurangan auditor. Independensi, skeptisisme profesional, dan pengalaman kerja berpengaruh positif pada kemampuan deteksi kecurangan auditor.

Tujuan dari tesis ini adalah untuk menguji pengaruh Variabel Independen (yaitu, audit operasional, pengendalian internal, tata kelola klinis yang baik, etika bisnis lembaga rumah sakit) pada efektivitas layanan pasien BPJS di rumah sakit sebagai Variabel Dependen dan untuk mengetahui apakah ada perbedaan antara efektivitas layanan pasien BPJS di Rumah Sakit Pemerintah (RSUD) dan efektivitas layanan pasien BPJS di Rumah Sakit Swasta (Rumah Sakit Swasta Surakarta). Penulis melakukan penelitian dengan studi empiris di RSUD dan RS Surakarta. Penulis menggunakan metode purposive sampling untuk menentukan Responden di 3 Rumah Sakit (yaitu, 1 RSUD dan 2 Rumah Sakit Swasta). Repondent adalah mereka yang bekerja di Departemen SPI, Akuntansi dan Keuangan, dan BPJS. Analisis yang digunakan dalam tesis ini adalah Analisis Regresi dan Independent Sample T-Test. Berdasarkan kasus ini, Penulis memiliki kesimpulan bahwa ada pengaruh 3 Variabel Independen (yaitu, audit operasional, kontrol internal, tata kelola klinis yang baik) pada efektivitas layanan pasien BPJS di rumah sakit dan tidak ada pengaruh etika bisnis pada efektivitas pelayanan pasien BPJS di rumah sakit. Analisis Variance mengatakan bahwa tidak ada perbedaan antara efektivitas layanan pasien BPJS di Rumah Sakit Pemerintah (RSUD) dan efektivitas layanan pasien BPJS di Rumah Sakit Swasta (Rumah Sakit Swasta Surakarta).

This study describes our recent progress on developing ESCALATION (Easy Used and Customizable General Reporting Application). ESCALATION Report is an independent web based reporting system that aims to offer easiness and flexibility for enterprise and organization in generating report. Data owned by enterprise or organization could be physically located in many different places and different system. It also can be stored in varied platform of database management systems (DBMS). Therefore, one of the most challenging parts in developing reporting system is data syndication. On the other hand, reporting systems also face issues regarding its performance. One of the technical issues that affect report generating performance is data access method. The objective of this study is to determine the suitable data source syndication and data access method for reporting systems.

The implementation of e-learning challenges lecturers to optimize the learning process of every student. Every student is unique and has different needs related to appropriate learning methodologies. Therefore, students need personal treatment according to their individual learning styles. It is necessary that e-learning system to be enhanced with personalization features. Personalization allows adjustments to the learning environment based on learning styles. With personalization, students are offered learning materials that are tailored to their learning style. This research proposed enhancement on e-learning system that accommodates personalization based on Felder-Silverman Learning Style Model. A student's learning style determine the order of learning materials that are presented to him. This research utilized ontology in modeling objects and relation that are required in the proposed e-learning system.

Auditor’s independency is a foundation of the public trust to public accountant profession and is one important factor for assessing audit quality. Regulators expect that the longer the audit tenure (long term relationship between auditor and client), the more often auditor will compromise client’s accounting choices and reporting for his bussines purpose in such a way which will decrease the auditor’s independence. Related to auditor rotation, regulator in Indonesia have made compulsory the rotation for public accountant (AP) every 3 years and public accounting firm (KAP) every 5 years since the end of 2002 by issuing KMK Number 423/KMK.06/2002 dated September 30, 2002 about public accountant services. The objective of this rotation is to prevent independence deterioration of public accountant and public accounting firm. The purpose of this study is to empirically investigate whether the audit tenure has any effect on audit quality and whether rotation for public accountant and public accounting firm will increase audit quality before and after the implementation of KMK number 423/KMK.06/2002. The result shows that KMK No. 423/KMK.06/2002 about audit rotation needs to be evaluated because this study finds no evidence that longer audit tenure and auditor rotation will increase audit quality. Keywords: audit rotation, audit tenure, audit quality, discretionary accrual Independensi auditor merupakan dasar kepercayaan masyarakat pada profesi akuntan publik dan merupakan salah satu faktor yang sangat penting untuk menilai kualitas jasa audit. Regulator menduga semakin panjang jangka waktu audit (hubungan auditor-klien yang lama), maka auditor semakin sering untuk mengkompromikan pilihan akuntansi dan pelaporan klien dalam rangka bisnisnya sehingga mengurangi independensi auditor. Berkaitan dengan hal ini, regulator di Indonesia telah menerapkan aturan Kewajiban Rotasi Akuntan publik (AP) dan Kantor Akuntan Publik (KAP) sejak akhir 2002 dengan dikeluarkannya KMK Nomor 423/KMK.06/2002 tentang Jasa Akuntan Publik tanggal 30 September 2002 yang mengatur bahwa rotasi AP (Akuntan Publik) harus dilakukan setiap 3 tahun dan rotasi KAP (Kantor Akuntan Publik) setiap 5 tahun. Rotasi ini bertujuan untuk mencegah terjadinya erosi independensi AP dan KAP. Penelitian ini bermaksud untuk meneliti apakah aturan rotasi KAP dan AP dapat meningkatkan kualitas audit dan untuk membandingkan pengaruh rotasi KAP dan AP terhadap kualitas audit sebelum dan sesudah diterapkannya KMK Nomor 423/KMK.06/2002. Hasil penelitian menunjukkan bahwa kebijakan tentang rotasi audit perlu dievaluasi karena hasil penelitian tidak menemukan bukti bahwa jangka waktu audit yang terlalu lama dan rotasi audit menurunkan kualitas audit. Kata kunci: rotasi audit, jangka waktu audit, kualitas audit, akrual diskresioner

The material and learning process in lectures to improve speaking skills and vocabulary at present generally still have a conventional pattern that is with the teaching and learning process such as lectures, giving material or topics to be discussed along with role play activities as well as structured assignments with media practice questions. Students who have received lecture materials with conventional methods tend to have a sense of boredom, this will certainly lead to a decline in the level of enthusiasm of student learning, as well as directly impacting the existence and presence of students in the lectures. Creative, innovative and interactive learning processes become problem solvers of this problem. This study contributes that is combining between giving lecture material creatively and innovatively by using information and communication technology media in the form of games in order to improve the ability and enthusiasm of students to learn speech and vocabulary material interactively. In this study, researchers used a game called Warspear which focused on communication that occurred between characters in the game. This study uses a qualitative descriptive method in the form of surveys, giving questionnaires, interviews and observations. The method is to answer the problem that the game can improve the ability of students in the scope of speaking and vocabulary and games are good learning tools, and have a positive impact on students.

This paper describes our ongoing work developing ESCALATION (Easy Used and Customizable General Reporting Application). ESCALATION report is an independent web based reporting systems that generally developed to realize the need of enterprise and organization regarding information accessibility and availability. The aim of this study is to explore the suitable data access method for reporting system by comparing two alternatives, processing queries by direct access to data source server or by implementing temporary data stores in application database server. This study is conducted through implementing the two technologies of data access, series of tests, review their capabilities and analysis. The analysis shows that access to temporary data stores resulting less cost compared to the effort of direct access to data source server.

For growing and mature organization, information system (IS) implementation turns out to be critical in organization's sustainability. IS and information availability become the backbone of operational and management in organization. It is also often used as a foundation for decision making in any level in the organization. Corporate Information Factory (CIF) is one of data communication tools that empower IS with logical structure in information management. CIF provides a flow in transforming data from operational systems into useful information for decision making. The complexity of CIF implementation is relative to the scale of business being empowered. CIF implementation should align with organizational objectives and consider the nature of the business process. Thus, CIF implementation can adopt Enterprise Architecture (EA) approach in order to get systematic and comprehensive view regarding the needs of organization. Unfortunately, existing EA framework and methodology usually is not specifically assigned for CIF development. The problem is that common EA framework and methodology only guide general step for creating EA, which often not suitable for every organization with different IT vision. Thus, one needs to evaluate the EA best practice and selecting a relevant one. This study explores methodology in evaluating EA framework and methodology for developing CIF in organization by defining domain and factor that is specifically needed for CIF development. Existing EAF are evaluated based on those domain and factor. The objectives of this study are two-fold: analyzing critical aspect in selecting EA development; and exploring existing EA framework and methodology based on the critical aspect. Our analysis mentioned that every framework and methodology has its strength and weakness. Thus, organization can combine some framework or methodology to build a systematic and comprehensive EA in CIF development.

In order to bring out the highest advantages of e-learning, e-learning implementation need well-prepared strategic plan. It is expected that the implementation of E-learning is considered not only limited to investment and technology adoption, the use of e-learning should also be sustainable in the long term. Therefore, institutions need instruments and guideline in preparing all aspects towards e-learning implementation success. E-learning readiness becomes the answer to guide institutions in preparing the implementation. E-learning readiness cannot be separated from the maturity of all factors affecting its implementation. This study proposed model that not only identified factors to be prepared, but also provided a different view and a new perspective in determining prioritized factors in e-learning readiness. The model categorizes e-learning readiness factors into five domains and three layers based on levels of importance for institutions. Core layer includes organizations and academic domains, supporting layer covers the financial domain and the presentation layer consists of technology and content domain.

Heterogeneous fenton catalyst is one of the attractive technologies for destruction of persistent and non-biodegradable pollutant in wastewater, because it can be used in wide range of pH and recyclable. Herein, commercial bacterial celluloses (BCs) were used as an alternative support of fenton catalyst to improve their catalytic activity. Scanning Electron Microscope (SEM) observations indicated that the presence of BCs and decreasing precursor concentration might promote formation of smaller particle sizes of catalyst from 3.5 μm of bare catalyst to 0.7 μm of catalyst@BC. UV–vis measurement showed that fast degradation of dyes with half-time degradation at around 25 min was observed in sample using catalyst@BCs with precursor concentration of 0.01 M. Successful preparation of heterogeneous fenton catalyst with smaller particle size and better catalytic activity is important for their application in wastewater treatment.

Cellulose Nanocrystals (CNCs) have attracted a lot of attention as one of the promising green nanomaterials because of their interesting properties such as low density, high mechanical properties, high surface area, high biocompatibility and low toxicity. However, sulphuric acids is generally used in conventional method to prepare CNCs which is highly corrosive and harmful to environment. Replacing sulphuric acid with Ammonium Persulfate (APS), which possess lower toxicity, are desirable from environment point of view. In this research, preparation of CNCs from Oil Palm Empty Fruit Bunches (OPEFB) as alternative raw materials and using APS is reported. Three kinds of method were carried out before applying APS solution: (i) without pre-treatment, (ii) with alkali pre-treatment and (iii) with alkali-chloride pre-treatment. White-colored sample with crystallinity reaching 78% (XRD result) and particle size ranging between 31-113 nm (DLS result) was obtained. Those results implied that there were potential existence of CNCs in the samples.

Pengukuran tingkat capaian fungsi tridharma yang dijalankan oleh perguruan tinggi diukur dengan penjaminan mutu internal, maupun eksternal dalam bentuk akuntabilitas publik melalui akreditasi. Pemenuhan instrumen penjaminan mutu membutuhkan dukungan data pada setiap kriteria penilaian. Sejalan dengan perkembangan organisasi, kompleksitas data yang dikelola akan semakin meningkat. Pada tingkatan inilah, dibutuhkan sebuah ekosistem informasi yang tepat. Corporate Information Factory (CIF), yaitu konsep yang menggambarkan arsitektur logis intelejensia bisnis dan manajemen bisnis dari data operasional institusi secara terpadu. Penerapan CIF pada perguruan tinggi dapat menjadi solusi dalam pengelolaan data dan informasi di berbagai level. Penerapan CIF membutuhkan tinjauan strategis meng Y. F. A. Wibowo and K. A. Laksitowening, “Arsitektur dan Model Pengembangan Sistem Informasi Terpadu Menuju Tata Kelola dan Penjaminan Mutu Perguruan Tinggi,” Seminar Nasional Menuju Masyarakat Madani dan Lestari. Universitas Islam Indonesia, Yogyakarta, Indonesia, pp. 607–616, 2012. ingat usaha dan sumber daya yang dikeluarkan oleh organisasi. Oleh karena itu, perguruan tinggi perlu mengadopsi pendekatan arsitektur informasi, untuk mendapatkan perspektif yang menyeluruh dan sistematis terhadap kebutuhan perguruan tinggi akan penyediaan dan pengelolaan informasi.

Pemikiran Soekarno dipengaruhi oleh potensi intelektual, kemampuan berpikir bebas, pengaruh latar belakang sosial budaya, serta perkenalkannya dengan dunia luar atau pemikiran orang lain yang digunakan sebagai pembanding. Soekarno juga melakukan pengamatan yang cermat terhadap masyarakat sebelum melahirkan masyarakatnya. Faktor-faktor yang mewarnai pemikiran politik Soekarno adalah Nasionalisme, Tradisionalisme Jawa, Sosialis-Demokratis, Islam, dan Komunisme. Soekarno berhasil merangkai nilai-nilai dasar yang terkandung di berbagai aliran pemikiran yang hidup dan tumbuh di dalam masyarakatnya, baik yang datang dari dalam maupun dari luar, kemudian dirangkum dalam suatu pemikiran yang sesuai dengan situasi dan kondisi masyarakatnya. Dalam prakteknya, secara tidak langsung Soekarno mengatakan bahwa Nasionalisme lebih diutamakan daripada Islam dan Marxisme. Hal ini terbukti dengan didirikannya PNI pada tahun 1927 yang berideologikan nasionalisme sekuler.

The need of Integrated Enterprise Information System in nowadays business is obvious. Not only to support daily operation, Integrated Enterprise Information System is also crucial in management and providing valid information to strategic decision. Business often changes based on circumstances, it drives enterprise to do some adjustments in its internal system to keep competitive. On this situation, changes in Integrated Enterprise Information System are unavoidable. This is the main reason why enterprise should adopt architecture that enables its Integrated Enterprise Information System to be adaptive and customable, while still assures integration.