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2013-05-08 08:51:40
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2013-05-08 08:51:25
FKIP Untirta Gelar Gebyar Hardiknas 2013
2013-05-08 08:50:53
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Publikasi Penelitian Dosen

PENGARUH UKURAN KAP, UKURAN PERUSAHAAN DAN MANAJEMEN LABA TERHADAP INTEGRITAS LAPORAN KEUANGAN
Abstrak

This study aims to analyze the effect of KAP size, firm size and earnings

management on the integrity of financial statements. The integrity of financial statements is

the extent to which the financial statements presented indicate true and honest information.

This study was taken because there are still contradictions from previous studies. This study

uses secondary data. The population in this study is the consumer goods industry companies

listed on the Indonesia Stock Exchange in 2012-2016. Determination of the sample by

purposive sampling method, there are 13 samples from the total population of 40. The method

used to analyze the data is panel data regression analysis, Eviews 9. Regression analysis

results show that firm size negatively significant to the integrity of financial statements. While

the size of KAP and earnings management have no significant effect on the integrity of

financial statements.

Keywords : Financial Statement Integrity, Company Size, Company Size and Earnings

Managemen

Penulis : RAFRINI AMYULIANTHY, S.E, M.S.Ak , Ak, CA [PDF File] didownload : 36 x

Architectonics : Design of the NuArt Museum in Bandung
Abstrak

The research is focused on the post-modern NuArt Museum in Bandung of I. Nyoman Nuarta, who is known as a sculptor-creator. Nuarta has shifted his approach to sculpture from the mainstream paradigm of classical museum design to architectonics, museum design, and land art. According to the master plan, the NuArt Museum and Sculpture Park is a space composed for Nuarta’s artistic community, which includes an outdoor sculpture park; gallery, studio and workshop; visitors’ spaces; and living facilities for the creation, production and display of his masterpieces such as the New Garuda Wisnu Kencana project. To understand the aims, objectives, and issues surrounding the NuArt Museum requires a multi-faceted method, which is achieved in various ways; first, by elaborating on the typology of famous museums in the world; second, by exploring architectural theory; and third, by in-depth communications with the artist himself to reveal his artistic passion, desire, and intervention. By referring to grounded theory research within a qualitative research method for the analysis of the NuArt Museum in Bandung, the design process was revealed as architectonics, museum design, and as a land art project that adopted an architecture-sculpture approach. The architectonics are purely interpreted as the artists’ collective desire to show off their post-modern artistic spirit (zeitgeist) by performing anti-deterministic, self-sustaining, and/or multivalent actions towards a new architecture, thus provoking new interpretations of Nuarta’s creativity in architecture in an emotive and cognitive way.

 

Keywords: Garuda Wisnu Kencana Sculpture, Mentalité-artistry, NuArt Museum, Outdoor

 

Penulis : YUKE ARDHIATI, Dr, Ir, MT [PDF File] didownload : 35 x

DETERMINANTS DARI EARNING MANAGEMENT DALAM PERSPEKTIF INFORMASI KEUANGAN DAN INFORMASI NON KEUANGAN (Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2015)
Abstrak

The purpose of this study is to analyze the Earning Management to the Financial Information and Non Financial Information on companies listed in Indonesia Stock Exchange in 2015. This study uses secondary data, the data used in the form of financial statements of companies listed on stock exchanges in Indonesia. This research method using purposive sampling method. Total all companies that the research samples are 143 companies with a year study period, thus obtained 33 samples after exclude the outliers. The study used linier regression analysis. The test results indicate that Firm Size, Growth, Leverage, and Board Composition of Independent Commissioners has significant influence on Earning Management, and Public Accounting Firm Size and Audit Opinion doesn’t has significant influence.

Keywords : Earning Management, Financial Information, Non Financial Information, Discretionary Accruals, Multiple Regression.

Penulis : RAFRINI AMYULIANTHY, S.E, M.S.Ak , Ak, CA [PDF File] didownload : 31 x

Kajian Masa Konstruksi Rekayasa Lalu Lintas Underpass Mampang Dan Kuningan Jakarta Selatan
Abstrak

 

The growth of urban population and the inadequacy of public transport facilities is one of the causes of the increasing number of private vehicle users which has affected the declining level of highway services in Jakarta. The problems faced by urban communities is the increasing volume of traffic and not offset by the increase in road length, increased travel delays, traffic congestion, traffic accidents, air pollution and noise. The need for urban transport infrastructure needs to be done effectively and efficiently and sustainably. This study analyzed and assessed the congestion problem at Simpang Mampang and Kuningan, along with the impact of its derivatives as a result of Underpass Development Project Mampang and Kuningan. Primary and Secondary Data are analyzed and evaluated cross performance with Indonesian Road Capacity Manual Method. Level of road and intersection performance, the traffic flow around the project needs to be regulated, resulting in congestion, long wait time, low speed and long travel time with traffic management. Arrangements result in decreased conflicts at intersections so as to parse congestion during construction.

Keywords: Congestion, Traffic Management , Travel Time, Underpass, Construction Period

Abstrak

Pertumbuhan penduduk perkotaan dan belumnya memadainya fasilitas angkutan umum merupakan salah satu penyebab meningkatnya jumlah pengguna kendaraan pribadi yang berdampak kepada menurunnya tingkat pelayanan jalan raya di Jakarta. Permasalahan yang dihadapi di perkotaan adalah semakin meningkatnya volume lalu lintas dan tidak diimbangi pertambahan panjang jalan, tundaan perjalanan, kemacetan, kecelakaan lalu lintas, polusi udara dan kebisingan. Kebutuhan akan prasarana transportasi perkotaan perlu dilakukan program penanganan Jaringan Jalan Perkotaan secara efektif dan efisien serta berkesinambungan. Penelitian ini menganalisis dan mengkaji masalah kemacetan pada Simpang Mampang dan Kuningan, beserta dampak turunannya akibatnya Pembangunan Underpass Mampang dan Kuningan. Data Primer dan Sekunder dianalisa dan dievaluasi kinerja simpang dengan Metode Manual Kapasitas Jalan Indonesia. Tingkat kinerja jalan dan simpang maka arus lalulintas disekitar proyek perlu diatur, sehingga kemacetan, waktu tunggu yang lama, kecepatan yang rendah dan waktu tempuh yang lama dengan manajemen lalulintas. Pengaturan menghasilkan penurunan konflik pada simpang sehingga dapat mengurai kemacetan selama konstruksi.

Kata kunci : Kemacetan, Manajemen Lalu Lintas, Waktu Tempuh, Masa Konstruksi

Penulis : AR INDRA TJAHJANI , Dr.Ir. - M.T. [PDF File] didownload : 31 x

Repair of rigid pavement using micro concrete material
Abstrak

 

Rapid setting materials for rigid pavement repair are important and indispensable materials nowadays, especially for concrete repairs such as toll roads with heavy traffic. Some Manufacturers of construction chemicals have been producing the rapid setting materials for repairing of the toll road. However, the existing toll road repair materials have not shown good performance when applied in the field. This study modified micro concrete materials with the addition of Polycarboxylate Ether (PCE) and Polypropylene Fiber (PPF) at the time of mixing of existing rapid setting materials. Then tested: flow test and setting time for 16, 20, 30, 40, 60 minutes, compressive strength and flexural strength tests at age 3 hours, 1 day, 7 days. The concrete micro material is applied directly in the field too. The result shows that micro concrete material is suitable for toll road repair. The addition of PCE and PPF, can increase the flexural strength and modulus of elasticity, the material is not easily cracked due to the repetition of traffic loads. The use of micro concrete material has been proven to be used for the repair of toll roads with heavy traffic for the future. 

 Keywords: Rapid setting materials, rigid pavement, micro concrete materials,    polycarboxylate ether (PCE), polypropylene  fibre (PPF)

 

Penulis : AR INDRA TJAHJANI , Dr.Ir. - M.T. [PDF File] didownload : 31 x

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