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Head and Tail WIN Data ini merupakan data real yang muncul di HeadTail
Tgl Ganjil Tgl Genap WIN BET
No Win No. Win Percent (%) WIN
51 Tail 56 Tail 90 Tail
31 Tail 15 Head 10 Min BET
29 Tail 14 Tail 90 Tail
45 Head 15 Head 90 Head
45 Head 46 Head 90 Head
53 Tail 42 Head 10 Min BET
39 Tail 55 Tail 90 Tail
50 Head 27 Head 90 Head
55 Tail 57 Head 10 Min BET
01 Tail 58 Head 10 Min BET
29 Tail 57 Head 10 Min BET
10 Tail 04 Tail 90 Tail
22 Tail 30 Head 10 Min BET
45 Head 55 Tail 10 Min BET
40 Tail 21 Head 10 Min BET
45 Head 36 Head 90 Head
46 Head 54 Head 90 Head
17 Tail 38 Head 10 Min BET
02 Head 29 Tail 10 Min BET
48 Tail 24 Head 10 Min BET
32 Head 59 Tail 10 Min BET
23 Tail 01 Tail 90 Tail
22 Tail 27 Head 10 Min BET
36 Head 31 Tail 10 Min BET
24 Head 11 Head 90 Head
36 Head 07 Tail 10 Min BET
59 Tail 59 Tail 100 Tail
26 Tail 57 Head 10 Min BET
11 Tail 03 Head 10 Min BET
19 Head 27 Head 90 Head
23 Tail 57 Head 10 Min BET
59 Tail 00 Head 10 Min BET
14 Tail 34 Head 10 Min BET
03 Tail 30 Head 10 Min BET
56 Tail 25 Tail 90 Tail
40 Tail 48 Tail 90 Tail
16 Tail 42 Head 10 Min BET
48 Tail 52 Tail 90 Tail
24 Head 34 Head 90 Head
33 Tail 57 Head 10 Min BET
21 Head 4 Tail 10 Min BET
16 Tail 49 Tail 90 Tail
18 Head 13 Tail 10 Min BET
07 Tail 02 Head 10 Min BET
22 Tail 58 Head 10 Min BET
43 Tail 13 Tail 10 Tail
09 Head 34 Head 90 Head
01 Tail 48 Tail 90 Tail
01 Tail 22 Tail 90 Tail
46 Head 03 Tail 10 Min BET
02 Head 23 Tail 10 Min BET
25 Tail 38 Head 10 Min BET
10 Tail 56 Tail 90 Tail
42 Head 29 Tail 10 Min BET
06 Head 00 Head 90 Head
36 Head 51 Tail 10 Min BET
08 Tail 18 Head 10 Min BET
Win Tail Win Head
Spl 35 x Spl 31 x
JLH 51,20% Jlh 48,80%
Berdasarkan data di atas dapat diambil kesimpulan bahwa pada tanggal ganjil maka peluang yang paling besar muncul Tail dan pada tanggal genap peluang muncul Head sangat besar, Cara memainkan game ini tidak perlu mendaftar karena game ini jika anda BET dengan benar langsung akan membayar ke Liberty Reserve anda. Cara Memainkan :
  • Anda harus perhatikan di HISTORY nya apa tanggal ganjil atau genap
  • Buka 2 buah lembar dimana yang satu untuk melihat HISTORI dan yang kedua untuk BET
  • Misalkan hari ini adalah tanggal ganjil, HISTORY BET muncul angka 51 maka kemungkinan Muncul berikutnya Tail (record pertama yang direkom oleh Paul Rodrigo dan tidak ada hubungan dengan moneyvestasi)
  • Jika hari ini tanggal ganjil, namun kedua data menampilkan data yang sama, maka pilih data yang berlawanan tanggal.
  • Jangan lupa Refresh halaman HISTORY untuk melihat data UPDATE agar prediksinya tepat
  • Dosa dari permainan ini tanggung sendiri
  • Record tersebut telah dihitung dengan rumus Randomly Agregat selama 7 bulan dengan tingkat keakuratan 95%
  • Moneyvestasi tidak bertanggungjawab terhadap WIN atau LOSE yang anda derita dalam game ini, karena Iklan ini dibayar oleh mereka $1300
  • Jangan BET kalau gak sanggup tahan RESIKO (DISCLAMER)
  • Iklan ini dipasang oleh PAUL RODRIGO asal Mexico

Minggu, 27 Juli 2008

Changing attitudes about change: longitudinal effects of transformational leader behavior on employee cynicism about organizational change

Summary :Using longitudinal data collected in two waves, nine months apart, from 372 employees, this research is an empirical assessment of individual-level change within an organizational setting.
Specifically, strategies used by change implementers were operationalized as six transformational leader behaviors, and then hypothesized to influence employees’ cynicism about organizational change (CAOC). A combination of social learning theory, and communication
research served as the theoretical rationale to explain transformational leadership’s hypothesized effects. As posited, transformational leader behaviors (TLB) generally were associated with lower employee CAOC. Further, the direction of causality was consistent in suggesting that the TLB reduced employee CAOC. A discussion concerning the ethical use of TLBs and recommendations for future research are provided. Copyright#2005 JohnWiley & Sons, Ltd.

The topic of organizational change has been an active area in management research for decades.
Despite its consistent attention, the change literature has seemingly little empirical data to advance research and inform practitioners in the area of process change, or actions undertaken to enact change (Armenakis & Bedian, 1999). That is not to say that it has been completely ignored; however, the general focus has been on conceptual change models, the context of change (i.e., factors underlying successful change efforts; e.g., see Baer & Frese, 2003) and factors relating to organizational effectiveness (Armenakis & Bedeian, 1999). This rings particularly true for the leadership literature in which studies typically show a single ‘snap-shot’ of leaders’ influence on followers and conclude that leadership is effective or not. Given the difficulty of collecting valid data that demonstrates utility of leadership over time, the gap in the literature is accordingly understandable. Nonetheless, evidence regarding theinfluence of leadership behavior over time is seminal to evaluating the overall utility of any particular leadership style. Thus, we see a strong need for empirical evidence from longitudinal research testing the efficacy of leader behavior on employee attitudes over time. Although we are expressly interested in leadership, we think it is important to link leadership to the larger context of organizational change since leadership influence on followers represents organizational change at the individual level.
Kanter, Stein, and Jick (1992) provide an organizing framework for examining the consequences of strategies used by change implementers on the outcomes experienced by change recipients. In the current study, these two categories are operationalized by transformational leader behavior (i.e., strategies used by implementers) impacting the cynicism about organizational change of employees (CAOC; i.e., attitudes of the change recipients toward change). Further, so that the relationships can be better understood, we used a longitudinal research design (i.e., cross-lagged panel) that allows for the exploration of change across time, as well as the direction of those relationships.
Through Kanter et al.’s (1992) framework, we examine whether or not change implementers’ strategies have the influential positive effects upon change recipients hypothesized by leadership researchers. Put simply, we are interested in understanding whether transformational leader behavior reduces

Jumat, 20 Juni 2008

Mass Media Coverage

Professor J. Scott Armstrong

Supporting a question that the Harvard Business Review judged “too dangerous, too impractical,” Scott Armstrong fights for social responsibility. Teaching a course with an average enrollment of six, he brings the issue to Wharton. Associate Professor of Marketing J. Scott Armstrong spoke with the journal recently.
Armstrong’s background is as diverse as the courses he teaches. With graduate degrees from Carngie-Mellon and M.I.T., he has taught at the Stockholm School of Economics and worked as a surveyor’s assistant and steelworker. His research ranges from the abstractions of factor analysis to the practicalities of the graffiti problem.
His outlook on the traditional system of American education is dark. “People have no idea when they're learning anything,” he notes. Hence he believes that no course should be required in an institution, and he has worked on projects to eliminate grading.


Hukum hak cipta yang kini salah satunya terrepresentasikan dalam UU No. 19 Tahun 2002 tentang Hak Cipta merupakan hukum yang berada pada lingkup bidang ekonomi. Sebagaimana diketahui, semestinya hukum yang lingkupnya berada pada bidang ini mampu mendorong dan meningkatkan kondisi perekonomian bangsa, di mana hal ini tidak terkecuali bagi hukum hak cipta. Sebagai upaya nyata untuk dapat mengukur bahwa suatu produk hukum berupa undang-undang mampu mencapai tujuan tersebut dapat dilakukan melalui analisis ekonomi terhadap hukum yang dimaksud. Tulisan ini akan mengupas masalah analisis ekonomi terhadap hukum hak cipta dengan menilai dari aspek kemanfaatannya atau keuntungannya, khususnya pada aspek penyelesaian pelanggaran hak cipta.

The Costs of Financial Distress across Industries

I estimate the market's opinion of ex-ante costs of ¯nancial distress (CFD) from a structurally motivated model of the industry, using a panel dataset of monthly market values of debt and equity for 269 ¯rms in 23 industries between 1994 and 2004. CFD are identi¯ed from market values and betas of a company's debt and equity. The market expects costs of ¯nancial distress of 5% of ¯rm value for observed leverage ratios. In bankruptcy, distress costs can rise as high as 31%. Across industries, CFD are driven primarily by the potential for debt overhang problems and distressed asset ¯re-sales. There is considerable empirical support for the hypothesis that ¯rms choose a leverage ratio based on the trade-o® between tax bene¯ts and CFD. The results do not con¯rm the under-leverage puzzle for ¯rms with publicly traded debt.

Kamis, 19 Juni 2008

Tourism Management Journal Ratings : A Report of an Examination of the Perceptions of Journal Quality v


Identification of Journals
Twenty-eight journals were evaluated in this study including journals directly servicing tourism management and those journals that published research relevant to tourism management. This list was determined through the input of academics at the institution undertaking the research. All journals included in the study published manuscripts according to the accepted peer review process.

A sample of academics was framed by including all tourism management academics at the rank of professor and associate professor in Australia and New Zealand plus, using a judgement sample, determining a cohort of senior lecturers within Australia and New Zealand. In Europe, North America and Asia, a judgement sampling technique was also used to construct a list of academics at the rank of professor and associate professor. To be included in this sample, academics had to be dedicated to tourism management research, teaching and/or a managerial role responsible for tourism management programs, and have current or past editorial board experience in one or more of the journals in the field. Consequently, twenty academics were
deemed to meet the study criteria.

Instrument Design
This study has been based on the weighting criteria developed by Polonsky and Whitelaw (2005). The four criteria used by Polonsky and Whitelaw include:

• Prestige of Journal;
• Contribution to Theory;
• Contribution to Practice; and
• Contribution to Teaching.

Knowledge Management for Development Journal

  • Building farmers’ capacities for networking (Part I): Strengthening rural groups in Columbia through network analysis
  • Building farmers’ capacities for networking (Part II): Strengthening agricultural supply chains in Bolivia using network analysis
  • Uniting through networks: The art of fostering ICT for development (ICT4D) networks
  • Organisational challenges facing civil society networks in Malawi
Case Studies
  • Redesenvolvimento: Training and empowering networks for development
  • Harambee: Reinforcing African voices through collaborative process and technologies
  • Partner-driven agricultural research-for-development networks in West Africa: The case of ROCARIZ
  • Dreams and realities… Capacity building for networking in the water, sanitation, and hygiene sector
  • A magic lantern for the grassroots
Community Notes
  • Developing capacity for the use of knowledge sharing approaches and techniques
  • Book Review: ‘Trust in knowledge management systems in organizations’
Letters to the Editors
  • ‘Understanding the role of culture in knowledge sharing: making the invisible visible’


The purpose of this study is (1) to identify position of traditional market and modern market from institutional aspect and existing regulation, (2) to know the impact of the existance of modern market to retail business managed by cooperative, traditional market and small and medium enterprise and (3) to draw up a concept on the empowerment of retail business applied by cooperative, traditional market and small and medium enterprise.
The main problem of this study is (1) the position of traditional market and modern market seen from institusional aspect and the existing regulation, (2) the impact of the existence of modern market to retail business managed by cooperative, traditional market and small and medium enterprise seen in aspect of business volume, selling price, worker numbers and factors affecting consumer behaviour in determining to shopping and (3) the concept to empower retail business applied by cooperative, traditional market and small and medium enterprises impact to business volume of traditional market.
Between before and after the existence of modern is quite different, in which the business volume of traditional market was higher before the existence of modern market, while variable of selling price and worker number is just a slight difference. The conclusion of this study is (1) the existence of modern market has shreatened traditional market in which, it has developed by 31,4% (AC Nielson) and has developed negatively by 8%, (2) business volume of traditional market has decreased due to the existence of modern market. No significant difference in worker numbers and commodities selling price and (3) the decision to shopping in modern market is strongly affected by factors of : comfort, sanitation, availability of other facilities, and consumers decision to shopping in traditional market is strongly affected by distance and shopping habit.

Koleksi Jurnal Yudisia

  • Kajian Terhadap Putusan Perkara No. 393/Pid.B/2006/PN.PBR Tentang Kekerasan Psikis Dalam Rumah Tangga
  • Kajian Terhadap Putusan No. 12/PDT/G/2004/PN.PBR Tentang Penyelesaian Sengketa Tanah
  • Kajian Terhadap Putusan No. 147/Pdt.G/2006/PA.Tnk. Tentang Putusan Verstek: Solusi Hukum Kasus Perceraian di Pengadilan Agama
  • Kajian Terhadap Putusan No. 28/PID.B/2006/PN. TTE. Tentang Distorsi Pengungkapan Fakta Hukum
  • Kajian Terhadap Putusan No. 269/Pdt.G/2006/PA.Btl Tentang Kesadaran Mekanis: Pola Pikir Hakim Yang Menyandera Keadilan
  • Kajian Terhadap Putusan No: 01/Pid.B/2004/PN.Btl Tentang Pendidikan, Putusan Hakim dan Persoalannya
  • Kajian Terhadap Putusan No: 05/G.TUN/2005/PTUN-YK Tentang Penafsiran Hukum Secara Monolik Melanggar Asas Universal Peradilan Administrasi


The success of any organization is reflected upon by its performance which is in turn highly dependent upon its strategies. In this era of cut-throat competition, what an organisation requires is not just framing the right strategies, but also managing the same. The impact of the right strategies will automatically be reflected in the results. Moreover, any organisation has to understand that it needs to give impetus not only towards the financial results but also towards satisfaction of the customers, development of state-of-the-art technologies and creation of an environment of learning and growth. The Balanced Scorecard is such an innovative tool which has considered not just the financial indices but also the non-financial indicators as equally critical in determining organizational performance. This tool brings a link between strategy and action. Due to these, the framework is gaining increasing importance among different business houses.

Pengaruh Kepribadian Type A dan Peran Terhadap Stres Kerja Manajer Madya

The research is designed to study the effects of type A personality and role to job stress an job performance in the company in Central Java. Subjects consisted of 145 middle managers of companies in Central Java, Indonesia. A questionnaire constructed by Friedman & Rosenman (1974) is used to assess the type A personality. A role self inventory constructed by Philip (1990) is used to assess the role stress. A job stress questionnaire by Spielberger (1991) is used to assess job stress. The SPSS/PC+ is used to analyze the collected data. The statistical methods used are Multiple Regression. The results obtained indicate that there are significant effects of type A personality and role to job stress middle managers in the companies.

Keywords: type A personality, role, and job stress, middle manager in Central Java.

Koleksi jurnal Akuntansi dan Keuangan

  • Evaluasi Pengungkapan Informasi Pertanggungjawaban Sosial Pada LaporanTahunan Perusahaan Dalam Kelompok Aneka Industri Yang Go Publik di BEJ
  • Analisis Pengaruh Interaksi Laba Dengan Laporan Arus Kas Terhadap ReturnSaham (Studi Pada Perusahaan Manufaktur Di BEJ)
  • Penerapan PSAK Nomor 45 Pada Organisasi Pengelola Zakat
  • Riset Anggaran Untuk Rakyat Studi Kasus:APBD Kota Bandar Lampung
  • Pengaruh Karakteristik Perusahaan Terhadap Tingkat Keluasan Pengungkapan Laporan Keuangan Pada Sektor Industri Barang Konsumsi Di Bursa Efek Jakarta
  • Auditing E-Commerce: Proses Pengumpulan Dan Validasi Bukti Audit
  • Analisis Manufacturing Cycle Effectiveness Dalam Meningkatkan Cost Effective Pada Pabrik Pengolahan Kelapa Sawit
  • Faktor-Faktor Yang Mempengaruhi Keputusan Mengadopsi Sistem Pemotongan Pajak Pada Perusahaan-Perusahaan Foreign Exchange Berbasis Internet
  • Analisa Penerapan Sistem Just In Time Untuk Meningkatkan Efisiensi Dan Produktivitas Pada Perusahaan Industri


Background: Constrictive pericarditis is a disease characterized by marked thickening and dense scarring of the pericardium with pericardial sac obliteration, or calcification of the pericardium. Without treatment this disease is characterized by high morbidity and mortality.

Objective: To review the surgical management of constructive pericarditis and the post operative challenges.

Methods: Eleven patients who had pericardiectomy for constructive pericarditis between 2000 and 2005 were studied. Data was obtained from the operating theatre register, histopathological reports and patient’s case notes.

Results: The mean age was 33 years with a range of 14 to 53 years. There were seven males (63.6%) and four females (36.4%). Seven (63.6%) out of the eleven patients operated were treated for pulmonary tuberculosis. The cause of pericardial constriction in four patients (36.4%) was undetermined. Follow up period was between 4-59 months. The mean follow up was 17.5 months. Seven patients (63.6%) were off diuretics and had no exercise intolerance. Patients were classified using the New York Heart Association (NYHA) n (NYHA) functional and therapeutic classification in class I-V. Two patients preoperatively in class III are now in class I after surgery on low dose diuretics. One patient who had calcific constrictive pericarditis and came in class III was now in class II with diuretics after 3 years of follow up. There was no postoperative mortality. One patient was lost to follow up.

Conclusion: Pericardiectomy is a useful procedure for constrictive pericarditis and was beneficial to all the patients in this study with an improvement in their functional capacity. Intensive peri-operative monitoring and management reduced morbidity and mortality.

Keywords: Constrictive pericarditis, pericardiectomy, pericardium


The approach etnosains had the typical characteristics special that was more specific, but as the qualitative research method could not be free from the scientific research procedure that already in standardised, that is why etnosains in did, how did and what will be produced.
The development of interaction among people is nowadays very much influenced by two contradictory factors. They are the unifying interest and tribalism. The later is not in a context of traditional anthropology. The fact can be seen from the trend of regionalism recently, particularly in the region of North America, Asia Pacific, and Europe. In the effort of balancing the competitive ability among the three regions, and in making them synergized, it is necessary to pay close attention to the formation of competitive supremacy from time to time. Besides that, since regionalisation involves a group of countries, each of which has each own national interest, it is necessary that the synergy effort has to be led to a balance on the similar element/feature, and not the effort of interest accumulation of each country member of a region. Within this context, this study is conducted with reference to the above mentioned principles, and it is focused mainly on the ASEAN region in which Indonesia is the most influencing country member. The study focuses on the current regionalisation development of the three main regions. Also, the study predicts the targets they intend to achieve by identifying the dominant parameters for the targets and correlates the parameters with the targets. In addition, the extrapolation towards the globally shared values into the concept of Indonesia’s National Resillience is done. The extrapolation is done to enrich the concept of Indonesia’s National Resillience, and the result of which can further be used to strengthen the regional resillience concept. This enriched regional resillience concept is then translated into quantitative parameter which are adopted as the indicators of the regional resillience concept.


The success of a project is often evaluated on the basis of the cost amount the project has spent and the punctuality of completing the project. In effect, such aspect as how the project executor is able to interpret the asset user’s interest to do his/her business activities successfully in the project is frequently unobserved. This project executor’s interpretation ability can be seen from the project design he/she creates to meet his/her customer’s satisfaction, for example comfotable atmosphere and function fulfilment of the project. Therefore, to enable an architecture meets the customer up-to-date needs, the enhancement of the Value engineering and innovation to find the lowest cost, easy to implement, and fast method is needed. Monte Carlo Simulation has been used for explaining the method.

Optimalisasi Peran dan Fungsi ITB sebagai Pencetak Teknopreneur bagi Kemajuan Bangsa dan Pembangunan Nasional Berkelanjutan

This article suggest that technopreneurship subject should no longer be offered to ITB student as an optional subject but a compulsory one. The reason is that this subject may enable ITB’s graduates to be technopreneurs when they graduate. In his opinion, a technopreneur is regarded as a critical success factor in increasing both Growth National Product (GNP). Therefore, their role in resolving Indonesia’s current multi dimensional crises and enhancing Indonesia’s development will be very significant. The writer also claims that this subject is relevant for ITB’s student-who will become engineers and specialists in arts when they graduate-since technopreneurship subject teaches the students how to do business in the field of engineering and art and train the students to acquire technopreneur’s qualities such as being critical, innovative, reasonable, positive thinking, risk taking person.

Kepentingan Strategis ITB Sebagai Aktor Nonteritorial Transnasional Bidang Iptek

The globalization ambivalence era requires a nation to be more anticipative than just reactive to a change taking place in the world so that the nation is able to sustain its existence in the world. Another character that complements this anticipative character i.e. non-territorial transnational actor (ANT) is also needed by a nation to prolong the nation’s existence. Institut Teknologi Bandung (ITB), as one of Indonesia’s ANTs, can play its role in introducing both Indonesia’s traditional or indigenous and intellectual knowledge to the international community. This role may soon be realized if ITB’s community is willing to change its by sector policy into a policy with which ITB (as an ANT) can make the best use of one of its main assets: grey Literature in its interaction with the international community. Grey Literature is defined as an entity representing the whole ITB’s intellectual experience. To accomplish this role, a set of ITB’s strategic programs is descibed. One of the programs is to make the best use of all Indonesia’s embassies to be ITB’s grey Literature agent and relate it with the 8 (eight) leading edge technologies that are predicted to be dominant worldwide in the future.

Governance Teknologi di Masyarakat : Sebuah Pendekatan Jejaring-Aktor

Technology governance in community relates to the coordination, technology steering and operation which are aimed at the achievement of the predicted or ntended social impact. The mutual shaping between technology and community implies that technology governance has to take into account of technology diffusion and innovation whose process is co-evolutionary in nature. In this paper, a methodological framework which is designed to understand technology governance is based on actor-network theory. A case study about the implementation of technology scanner to process a census of population data is presented to ilustrate the application of the above-mentioned methodological framework. The problems found during the research are also presented at the last part of this paper.

Kata Kunci: governance teknologi, mutual shaping teknologi dan masyarakat, proses ko-evolusioner, teori jejaring-aktor.

Daftar Koleksi Jurnal Bisnis dan Manajemen

  • KUALITAS PELAYANAN INSTITUSI PUBLIK: TINGKAT KEPUASAN MASYARAKAT (Analisis Tanggapan Kelompok Pelanggan R2A, R2B dan R1 tentang Mutu Pelayanan Unit Pelayanan Masyarakat dan Unit Tehnik PDAM Way Rilau Kota Bandar Lampung).
  • Total Quality Management (TQM) Sebagai Fokus PerbaikanKeseluruhan Kinerja Taman Hutan Raya
  • Analisis Perbandingan Kemampuan Entrepneurship AntaraPengusaha Wanita dan Pria pada Usaha Kecil dan Menengah diBandar Lampung
  • Pengembangan Konsep Manajemen Mutu Terpadu Bagi Badan Usaha Milik Negara (BUMN) Jasa Keuangan Cabang Bandar lampung
  • Kajian Modal Kerja Usaha Kecil Dalam Rangka Peningkatan Kinerja Usaha Menghadapi Era Pasar Bebas di Bandar Lampung
  • Analisis Faktor Penentu Ekuitas Merek (Studi Pada Produk Tabungan, Tiga Bank Umum Terbesar Di Provinsi Lampung)
  • Analisis Efektivitas Dan Efisiensi Tata Niaga Kopi Biji Di Propinsi Lampung
  • Penilaian Saham, Memahami Cara Berinventasi Saham Di Pasar Modal
  • Faktor-Faktor Fundamental Keuangan Yang Mempengaruhi Resiko Saham

Ideologi , Mortality Salience dan Kekerasan ‘Suci’: Analisis Model Struktural

This study tested a theoretical model to predict support for sacred violence, in which jihad ideology, political conservative ideology, believe in a just world served as exogenous variables with mortality salience as mediator variables. 371 subjects from Islamic fundamentalism groups were participated in this study. Overall, the findings supported the proposed model. Political conservative ideology has indirect effect, and believe in a just world has direct effect on sacred violence. This study also revealed that jihad is the strongest predictor of sacred violence, whenever jihad is activated, mortality salience is deactivated. Contrary to our prediction, believe in a just world has appositive direct effect on sacred violence. Implication of these findings to terror management theory, beliefs and ideology theory were discussed.

Keywords: jihad ideology, political conservative ideology, believe in a just world, mortality salience and sacred violence


Objektif utama kajian adalah untuk mengenalpasti faktor-faktor yang mempengaruhi penawaran, permintaan udang tempatan, eksport dan harga udang tempatan di Acheh. Model jangkaan dan penyelarasan separa dibentuk bagi mengkaji penawaran, permintaan tempatan, eksport dan harga udang tempatan berdasarkan kaedah yang dikembangkan oleh Nerlove (1958), Labys (1973) dan Hallam (1990). Keputusan kajian menunjukkan penawaran udang lat 1, harga udang tempatan dan krisis ekonomi signifikan mempengaruhi penawaran udang. Manakala permintaan udang tempatan lat 1 dan harga udang tempatan signifikan dan mempengaruhi permintaan udang tempatan. Seterusnya jumlah eksport udang lat 1 dan harga udang signifikan dalam mempengaruhi eksport. Harga udang tempatan lat 1, jumlah eksport udang, harga ikan tempatan dan harga udang pula didapati signifikan mempengaruhi harga udang tempatan.

Intensive Data Management in Parallel Systems: A Survey

In this paper we identify and discuss issues that are relevant to the design and usage of databases handling massive amounts of data in parallel environments. The issues that are tackled include the placement of the data in the memory, file systems, concurrent access to data, effects on query processing, and the implications of specific machine architectures. Since not all parameters are tractable in rigorous analysis, results of performance and bench-marking studies are highlighted for several systems.

Daftar Isi Kumpulan Koleksi Jurnal Akuntansi dan Keuangan

  • Analisis Pengaruh Kualitas Auditor dan Proxi Going Concern Terhadap Opini Auditor
  • Analisis Fundamental Terhadap Return Saham Pada PeriodeBullish dan Bearish Indeks Harga Saham Gabungan
  • Pengaruh Informasi Akuntansi Manajemen Terhadap Kinerja Produksi ( Survei Pada Perusahaan publik Manufaktur Makanan dan Minuman di Indonesia)
  • Pemeringkatan Obligasi, Obligasi dan Laporan Keuangan
  • Penyusunan Anggaran Berperspektif Gender
  • Pentingnya Laba pada Kerangka Konseptual Akuntansi
  • Perbandingan PSAK No.28 dengan Ketentuan Perpajakan yang Berlaku di Bidang Asuransi Kerugian dalam Menghitung Laba atau Penghasilan Bersih

Pengaruh Pembelajaran dengan Multimedia Terhadap Peningkatan Kemampuan Kognisi Siswa Taman Kanak-Kanak

The main purpose of this research was to find out the influence of multimedia learning in increasing the cognitive ability of kindergarten students. In addition, this researches were conducted to identify the difference between the cognitive ability of those who received the treatment, and those who did not. The research subjects were 24 kindergarten students from B class. Random assignment was applied to assign the subjects into experimental group (12 students) and control group (12 students). The cognitive abilitity was measured by Piaget’s Tasks Instrument. Pretest-posttest control group design was used as the experimental design of this reseach, and the data were analyzed by t –test. The result showed there was a highly significant difference between the cognitive ability of the experimental group and the control group (t = 3.266 ; p = 0.002) The experimental group showed higher cognitive ability (Mean = 7.08) than the control group (Mean = 4.33). According to the research result, the multimedia learning was effective in increasing the cognitive ability of kindergarten students.

Keywords: multimedia learning, cognitive ability

Analisis Pengaruh Pinjaman Macet (PM) dan Rasio kecukupan modal (RKM) Terhadap Pengembalian Ekuitas (PE) Bank Syariah Kasus PT Bank Muamalat Indonesia

Tujuan penelitian adalah untuk menganalisis pengaruh dari Pinjaman Macet (PM) dan Rasio Kecukupan Modal (RKM) terhadap Pengembalian Ekuitas (PE) bank syariah dalam hal ini adalah Bank Muamalat. Metode perhitungan rasio keuangan terdiri dari PM, RKM dan PE. Teknik analisis yang digunakan untuk pengujian hipotesisnya adalah analisis korelasi parsial dan analisis korelasi berganda. Berdasarkan hasil analisis korelasi parsial menunjukkan bahwa PM mempunyai pengaruh yang kuat terhadap PE dan RKM mempunyai pengaruh yang relatif lemah terhadap PE bank syariah. Sedangkan hasil analisis korelasi berganda menunjukkan bahwa secara bersama PM dan RKM mampu mempengaruhi PE bank syariah dengan tingkat signifikasi sebesar 72,40%, sedangkan sisanya sebesar 27,60% dipengaruhi oleh variabel lainnya yang tidak diperhitungkan dalam analisis penelitian ini.

Kata Kunci : rasio keuangan, modal, aset, ekuitas.

Daftar Koleksi jurnal Sejarah dan budaya


Tayub Sebagai Salah Satu Aset Pariwisata di Kabupaten Blora

Eksistensi Wayang Wong Panggung Purawisata Yogyakarta

Sendratari Ramayana di Kawasan Wisata Candi Prambanan

Gandrung Seni Pertunjukan di Banyuwangi

Seni Pertunjukan Reog Ponorogo Sebagai Aset Pariwisata

Warangan: Sebuah Dusun Sarat Seni dan Tradisi

Kebo-Keboan, Aset Budaya di Kabupaten Banyuwangi

Potensi Pariwisata di Kepulauan Karimunjawa Kabupaten Jepara

Strategi Meningkatkan Reproduksi Wisatawan di Yogyakarta

Kontroversi Pembangunan Kepariwisataan

Pengabdian Ki Pujo Sumarto Dalam Bidang Seni Pedalangan


Seni pertunjukan tradisional di Indonesia sangat beragam termasuk di dalamnya seni Jawa karawitan, yang diisi dengan suara sinden. Pada masa sekarang orang melihat tampilan sinden atau pesinden di layar televisi yang berkesan glamour. Bahkan kadangkadang terlihat mengeluarkan kata-kata agak menyrempet, yang dahulu dianggap tidak pantas dalam nyanyiannya (sindenannya). Sikap demikian jarang ditemui pada masa lalu karena seorang sinden harus menaati aturan-aturan yang berlaku. Sinden atau pesinden banyak dikaitkan dengan tledek atau taledek (Jawa: talèdhèk) yang biasanya menari sambil menyanyi, terutama dalam tari tayub. Dahulu tayub bermula dikaitkan dengan ritual terhadap dewi kesuburan bagi masyarakat agraris, namun dalam perkembangan selanjutnya menjadi pertunjukan bagi orang yang mempunyai hajat. Bagaimana seni tradisi Jawa terutama karawitan, wayang, tarian, yang diisi dengan suara sinden, tulisan berikut merupakan uraian singkat sebagai sebuah pengantar.

Kata kunci: Seni tradisi - Sejarah seni - Norma.


Some diseases, such as cancer, hereditary and genetic diseases, as well as viral infectious diseases, have been treated unsatisfied by the conventional therapy so far, and even more, by the gene therapy. Together with the pharmaceutical industries, researchers put their best effort to hunt some molecules that can be more favorable for such kind of therapy. After a pivotal study reported in May, 2001, it is certain that Ribonucleic acid (RNA) could effectively silence gene expression in mammalian cell line, so it was then proposed in 2004 the term RNA therapeutics. Antisense RNA therapy which came into the stage earlier seemed to be the one that can answer all the problems in knocking out the unwanted messenger in gene expression. RNA interference (RNAi) concept, which came later in around 2000, began to look like a possible contender. It was reported in some studies that RNAi seems to have some more advantages over both stronger gene-silencing effects and greater ease of use. However, the main obstacle of all kind of gene therapy is, undoubtedly, on the delivery of this molecule to enter the target cell, and mostly, to where it is needed most inside the body. Some studies on genetic material delivery system have been reported, and their progress has been discussed.

Keywords: RNA therapeutics, antisense RNA, siRNA, terapi gen, gene silencing.

Jurnal Final

Mata kuliah “Kelas Seminar” memberikan sensasi yang berbeda bagi penulis selama mengikuti perkuliahan di Fakultas Ilmu Komputer Universitas Indonesia. Dalam kuliah ini, pesertanya diperkenalkan dengan jurnal sistem informasi yang diterbitkan oleh penerbit jurnal papan atas seperti MISQ, CAIS, JAIS, dan sejumlah penerbit ternama lainnya. Peserta kuliah dibiasakan untuk membaca jurnal, yang kemudian dituangkan dalam suatu ringkasan. Hasil ringkasan tersebut kemudian dipresentasikan pada pertemuan kuliah. Pada makalah ini akan dibahas beberapa hal seperti pengalaman penulis selama mengikuti kuliah seminar serta strategi yang diterapkan penulis dalam menghadapi kuliah seminar.

Kata Kunci: sistem informasi, jurnal, kelompok kerja, kelas seminar.


Pajak merupakan sumber penerimaan negara yang utama. Semakin hari peranan penerimaan pajak bagi pembiayaan pengeluaran umum/negara semakin besar. Saat ini pemerintah sedang mempersiapkan amandemen UU Perpajakan Tahun 2005 yang menandai dilaksanakannya reformasi perpajakan keempat. Pertanyaan yang muncul adalah apakah pencapaian dari reformasi perpajakan nasional yang telah dilakukan dan permasalahan apa saja yang masih harus dibenahi dengan reformasi lanjutan yang akan diluncurkan. Tulisan ini bermaksud untuk merefleksikan berbagai hal yang telah dicapai oleh reformasi perpajakan, efektivitasnya, dan kelayakannya dipandang dari beberapa kriteria sistem perpajakan yang ideal. Tulisan dibuat dalam bentuk deskriptif eksploratory yang memaparkan/mengambarkan suatu topik dan mencoba mengurai berbagai masalah yang muncul. Dari pembahasan ini dapat disimpulkan bahwa reformasi perpajakan selama ini telah mencapai hasil yang baik, namun masih banyak kekurangan yang harus segera diperbaiki. Pencapaian ukuran keberhasilan pemungutan pajak masih relatif lebih rendah dibandingkan dengan negara-negara tetangga. Konsekuensinya reformasi perpajakan harus terus dilanjutkan, baik dari sisi peningkatan kesadaran masyarakat untuk membayar pajak (tax compliance), kepastian hukum bagi pembayar dan aparat pajak dan peningkatan kualitas pelayanan dan administrasi perpajakan. Atau dengan kata lain, reformasi perpajakan edisi keempat harus menyentuh aspek SDM, landasan hukum yang konsisten dan organisasi yang modern yang menjamin efisiensi dan efektifitas sistem perpajakan yang ideal.

Kata kunci: perpajakan, deskriptif eksploratory, reformasi perpajakan.

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Strategic Audit of Human Resource Management

Theories are developed in one of the fields of knowledge, then we proceed to its applicationwhich
contribute to the development of science. This can be applied to the system theory.This paper
attempts to discuss the concept of strategic audit and how it could be applied to humanresource
management process. The paper starts with discussing the meaning of strategic audit, its
process,its steps and the four areas of auditing Gobs, human resources cost, individuals, policies
and activities).This application of strategic audit helps to identify the weakness and strength in
human resource management,which could be a good starting point for future decisions. It helps in
developing effective plans andpolicies for efficient utilization of the human resources.Therefore,
the objective of this research is to:- Explain the nature and meaning of systems- Show the
importance of strategic management of human resources.- Define indicators to be used in
strategic auditing.- Explain the steps of Auditing and make recommendations to improve the
efficiency of the strategicmanagement of Human Resources.The conclusion is that strategic
Auditing is a tool which if well used, helps reach an efficient strategyto manage Human
Resources. This is the objective of all institutions whether those with profit objectivesor others.
And strategic Auditing is the responsibility of human resources management in the first place.

Minggu, 08 Juni 2008


Melihat bahwa pengungkapan informasi laporan keuangan merupakan faktor yang cukup signifikan penting dalam pencapaian efisiensi pasar modal dan merupakan sarana akuntabilitas publik maka penelitian ini dibuat untuk melihat efek mekanisme Corporate Governance dan Indikasi Manajemen Laba terhadap tingkat pengungkapan laporan keuangan. Sampel yang digunakan dalam penelitian ini adalah sebanyak 41 perusahaan manufaktur yang terdaftar di Bursa Efek Jakarta hingga tahun 2004 dan diuji dengan menggunakan regresi berganda dan mempertimbangkan hasi uji terhadap asumsi klasik. Hasil penelitian memberikan bukti bahwa mekanisme corporate governance dapat mengarahkan pada semakin terbukanya perusahaan dalam mengungkapkan informasi dalam laporan keuangan dimana hal ini dibuktikan dengan terbuktinya pengaruh dari besarnya kepemilikan publik dan banyaknya dewan direksi terhadap besarnya pengungkapan laporan keuangan.
Kata Kunci: Mekanisme Corporate Governance, Manajemen Laba, Manufaktur, Laporan keuangan.


This research aims at providing empirical evidance on factors that affect Economic Performance. This study examines the impact of Environmental Performance, Environmental Disclosure and predertmined variable such as Unexpected Earnings, Pre-disclosure Environment, Growth Opportunities, Profit Margin, Environmental Concern, dan Public Visibility toward economic performance in the context of Jakarta Stock Exchange. The samples of this research consist of 10 firms from 2002 to 2005. Multiple Regrresion is used to test the hypothesis. The result of this research that Environmental Performance, Environmental Disclosure and predertmined variable such as Unexpected Earnings, Pre-disclosure Environment, Growth Opportunities, Profit Margin, Environmental Concern, dan Public Visibility are not significant variables determining economic performance. The other finding of this research that Environmental Disclosure is significant variable determining economic performance.

Keywords: environmental performance, environmental disclosure, economic performance, predetermined variable.


This study investigates the causal relationship between environmental performance, financial performance and market performance. The population of this study was public listed company who has potential environmental cost (risk), namely Mining & Gas, Basic Industry & Chemical, Textile and Automotive. We use all the population except for unavailable data, there were 90 companies. Data analysis was carried out in terms of cross-section covering stock transaction 2006 and annual report 2005. The research hypotheses were tested using the Structural Equation Model. There are 3 latent variables:(1) Environmental performance:indicators are ISO 14001; PROPER rating; annual report dislcosures; and Web disclosures;(2) financial performance:indicators are return on investment; return on equity; and earning per share; (3) market performance: indicators are market value added, stock return and price earning ratio. The result of this research show that: (1) environmental performance has significant influence on financial performance and market performance,(2) financial performance has significant influence on market performance, and (3) total effect of environmental performance on market performance are 75,28%.

Keywords: environmental performance, financial performance, market performance


The objective of this research are to identify the direct and indirect influences of corporate governance structure such as, audit committee, board of independent commissioner, board of director, institutional ownership and manajerial ownership to the firm’s value and earnings management. This research examine 37 manufacturing companies listed in Jakarta Stock Exchange and issues audited financial statement since 2002-2004. The statistical methods used to test the hypothesis is Structural Equation Model (SEM). The empirical result of this research indicates that board of director, manajerial ownership, institutional ownership and board of commissioner have a positive significant influences to earnings management, whereas audit committee have no influence to earnings management. The following test indicates that board of commissioner and audit committee have significant influence to the firm’s value, whereas board of director, manajerial ownership and institutional ownership have no significant influence to the firm’s value. The control variable, firm’s size, have negative significant influence to earnings management whereas leverage have no significant influence. The last test indicates that earnings management have no influence to the firm’s value, so it can be concluded that earnings management is not an intervening variable.

Keywords: corporate governance, earnings management, firm’s value, board of director, manajerial ownership, institutional ownership, board of commissioner , audit committee, firm’s size, leverage


Corporate Governance mechanism perceived to have strong impact to the firm’s performance. This research aims to identify the effect of board governance on firm’s performance. The analysis units are 16 banks registered on the Jakarta Stock Exchange for the time period 2001-2005. Board governance as dependent variable and bank’s performance as independent variable. Board governance is proxied by board size, female representation and concentrated ownership. Bank’s performance is proxied by ROA and BOPO. The result of this study are : (1) board size is positively related to the bank’s performance (2) female representation on the supervisory board is negatively related to the bank’s performance, different with ; (3) female representation on the management board is positively related to the bank’s performance, and (4) ownership concentrated is positively related to the bank’s performance is proxied by ROA, but negatively related to the bank’s performance is proxied by BOPO.

Keywords : corporate governance in banking sector, board governance, bank’s performance


Penelitian ini bertujuan untuk mengetahui hubungan antara komite audit dan komisaris independen, dengan praktek manajemen laba (earnings management) dalam laporan keuangan yang dipublikasikan. Hipotesis penelitian adalah bahwa komite audit dan komisaris independen memiliki korelasi negatif dengan manajemen laba. Untuk komite audit dan komisaris independen, penelitian ini menggunakan data yang berasal dari pengumuman BEJ tentang pembentukan komite audit dan pengangkatan komisaris independen. Sementara manajemen laba dicerminkan oleh discretionary accruals yang dihitung dari model Jones yang dimodifikasi. Dengan persamaan regres dua tahap, penelitian ini menemukan bukti bahwa komite audit memiliki hubungan yang negatif siknifikan dengan tingkat akrual diskresi yang negatif. Ini berarti bahwa keberadaan komite audit berasosiasi dengan income decreasing earnings management. Komite audit juga terbukti memiliki hubungan yang positif dengan akrual diskresi yang positif, yang berarti bahwa komite audit yang sesuai dengan ketentuan BEJ justru ditemukan pada perusahaan yang melakukan manajemen laba secara income increasing. Komisaris independen dalam penelitian ini tidak terbukti memiliki hubungan siknifikan dengan praktek manajemen laba. Ada atau tidaknya komisaris independen yang sesuai dengan ketentuan BEJ tidak dapat diasosiasikan dengan praktek manajemen laba yang dilakukan perusahaan. Hasil tersebut mengindikasikan bahwa peranan komite audit dan komisaris independen dalam perusahaan, dan peraturan BEJ yang berkaitan dengan aspek corporate governance, belumlah efektif. Di samping itu, penelitian ini menemukan bahwa variabel tingkat leverage dan pemilihan auditor eksternal ternyata tidak cukup bisa menjelaskan praktek manajemen laba. Hanya variabel ukuran perusahaan (size) yang ditemukan memiliki hubungan negatif dengan income increasing discretionary accruals.

Kata kunci: komite audit, komisaris independen, corporate governance, manajemen laba, discretionary accruals


This research examines empirically the role of top management team and board of director characteristics. Top management team has an important role as a primary strategic decision maker in firm. Their actions and characteristics specifically influence the organization’s outcomes. The main duty of board of director is to make sure that managerial decisions are consistent with stockholders goals. One indicator of top management team competence and skill is prestige (D’Aveni, 1990). The uncertainty and information asymmetry surrounding IPO firms, often makes difficulty for potential investors to discern organizational legitimacy and potential firm quality (Lester, et. al., 2006). Research purpose is to investigate the capability of prestigious top management team and board of director at the IPO through a largely symbolic role to enhance organizational legitimacy and give a signaling to potential investor about potential firm in the future. The sample included 59 firms undertaking IPO in JSX during 1999-2006 besides financial firms and web-based firm. Three characteristics: education prestige, previous experience and corporate board experience as indicators of prestigious, this research find that education prestige was positively associated with investor valuations. Otherwise, previous experience and corporate board experience were not associated.

Keywords: top management team, board of director, signaling, information asymmetry, prestige, education prestige, previous experience, corporate board experience, investor valuation.


This study analyses the impact between two internal governance mechanisms, consist of board composition and concentrated ownership and corporate performance of Indonesian non-financial listed companies based on market return and accounting return. Results show accounting return performance measurement indicates significant influence with board composition but this result is inconsistent with prediction based on market return performance measurement. This seems to suggest that independent commissioner is an effective mechanism in monitoring performance as suggested by agency theory although the market perceives otherwise. Concentrated ownership is found to be significant in both performance measurements, implying that concentrated ownership is an effective governance mechanism in mitigating agency problems. The results have important policy implications.

Keywords: independent commissioner, concentrated ownership, corporate performance

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