Image Matting Based On Weighted Color and Texture Sample Selection

This study aims to determine the effect of budgetary participation, information asymmetry, budget pressure, and organizational commitment to budgetary slack. Population in this research is all government institution in Banyumas Regency. The sample selection was conducted by census method. Dependent variable used in this research is budget slack, while the independent variable used in this research is budget participation, information asymmetry, budget pressure, and organizational commitment. The data has been collected through questionnaires, then processed with the help of SPSS software. Based on the results of multiple linear regression analysis concluded that budgetary participation, information asymmetry, and organizational commitment affect the budget slack while budget pressure has no effect. The results of this study increasingly complement previous studies in the field of management accounting, especially in the scope of budgeting. Penelitian ini bertujuan untuk mengetahui pengaruh partisipasi anggaran, asimetri informasi, tekanan anggaran, dan komitmen organisasi terhadap senjangan anggaran. Populasi dalam penelitian ini adalah seluruh instansi pemerintahan di Kabupaten Banyumas. Pemilihan sampel dilakukan dengan metode sensus. Variabel dependen yang digunakan dalam penelitian ini adalah senjangan anggaran, sedangkan variabel independen yang digunakan dalam penelitian ini adalah partisipasi anggaran, asimetri informasi, tekanan anggaran, dan komitmen organisasi. Data yang telah dikumpulkan melalui isian kuesioner, selanjutnya diolah dengan bantuan software SPSS. Berdasarkan hasil analisis regresi linear berganda disimpulkan bahwa partisipasi anggaran, asimetri informasi, dan komitmen organisasi berpengaruh terhadap senjangan anggaran sedangkan tekanan anggaran tidak berpengaruh. Hasil penelitian ini semakin melengkapi penelitian-penelitian sebelumnya di bidang akuntansi manajemen khususnya di lingkup penganggaran.

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EVALUASI PROGRAM PEMODELAN DAN SIMULASI LABORATORIUM KIMIA PADA MAHASISWA CALON GURU

EDUSAINS ◽

10.15408/es.v8i2.4394 ◽

2019 ◽

Vol 8 (2) ◽

pp. 201-211

Author(s):

Yenni Kurniawati ◽

Yuni Fatisa

Keyword(s):

Mixed Method ◽

Random Sampling ◽

Sample Selection ◽

Product Evaluation ◽

Thinking Skills ◽

Laboratory Simulation ◽

Input Process ◽

Improvement Program ◽

Chemistry Students ◽

Process Product

Abstract Modeling and laboratory simulation can help overcome of cost obstacle, time, safety and other constraints in laboratory experiments. Many skills also had the opportunity to be fostered and promoted, especially in connection with the construction of thinking skills. However, the implementation of this program required an evaluation, in order to decided whether the program will be continuing or not, in addition its needed to found the focused of on overall quality of learning in order to make a recommendation in the decision making. This research was conducted by the mixed-method approached with triangulation design, in order to evaluate the effectiveness, problems or any obstacles of the implementation of the program. The population in this study was the third semester of pre-service chemistry students at UIN Syarif Kasim Sultan Riau, which was supported by lecturers, assistant laboratory and staf. The sample selection was done using random sampling techniques. Program evaluation in this study was conducted by the CIPP model (Context, Input, Process, Product). The results showed that the program was running quite effective when viewed from the overall average grades. The evaluation about context, inputs, processes and products had the good and very good score, in which the evaluation score of context and input, get the better score than process and product evaluation. This study recommends to be a continuing improvement program of modeling and simulation laboratories, both as an exercise before the experiments or replace the real experiments. Keywords: modeling; simulation lab; chemistry experiment Abstrak Pemodelan dan simulasi laboratorium dapat membantu mengatasi kendala biaya, waktu, alasan keselamatan dan kendala lainnya dalam praktikum di laboratorium kimia. Beragam kemampuan lain juga berkesempatan untuk ditumbuh-kembangkan terutama dalam kaitannya dengan konstruksi berfikir. Meskipun demikian, implementasi pelaksanaan program ini memerlukan evaluasi, guna memutuskan apakah program ini layak dilanjutkan ataukah tidak, selain karena diperlukannya penemuan terhadap fokus peningkatan kualitas pembelajaran secara menyeluruh guna menghasilkan rekomendasi dalam menentukan keputusan. Penelitian ini dilakukan dengan menggunakan pendekatan mixed-method desain triangulasi, guna mengevaluasi sebab-sebab efektifitas, kendala ataupun kegagalan pelaksanaan program. Populasi dalam penelitian ini adalah mahasiswa semester III jurusan Pendidikan Kimia UIN Sultan Syarif Kasim Riau, yang didukung oleh dosen, asisten laboratorium dan laboran dan pemilihan sampel dilakukan menggunakan teknik random sampling. Evaluasi program dalam penelitian ini dilakukan menggunakan model CIPP (Context, Input, Process, Product). Hasil penelitian menunjukkan bahwa program ini berjalan cukup efektif jika dilihat dari rata-rata keseluruhan nilai, mulai dari context, input, proses dan produk yang berada pada skor baik dan sangat baik, di mana skor evaluasi context dan input, lebih baik dibanding proses dan produk. Penelitian ini memberikan rekomendasi untuk terus meningkatkan penggunaan pemodelan dan simulasi laboratorium kimia, baik sebagai latihan sebelum praktikum maupun menggantikan praktikum yang sesungguhnya. Kata Kunci: pemodelan; simulasi laboratorium; praktikum kimia Permalink/DOI: http://dx.doi.org/10.15408/es.v8i2.4394

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FEATURES OF FORMATION OF THE MAIN SYSTEMS AND ORGANS IN EARLY LARVAE OF MULLETS (LIZA AURATA, RISSO, 1810)

VESTNIK OF ASTRAKHAN STATE TECHNICAL UNIVERSITY SERIES FISHING INDUSTRY ◽

10.24143/2073-5529-2017-1-98-106 ◽

2017 ◽

pp. 98-106

Author(s):

Dariya Aleksandrovna Gavrilova ◽

Maria Pavlovna Grushko

Keyword(s):

Nervous System ◽

Sample Selection ◽

Early Ontogeny ◽

Basal Cells ◽

The Caspian Sea ◽

Liza Aurata ◽

Morphological Organization ◽

Organ Systems ◽

Major Organ ◽

Well Differentiated

The aim of this work was to study peculiarities of mullet morphological organization during early ontogeny. Sample selection was made on board Caspian research and development Institute of Fisheries’ research vessel in period from June to September, 2015 in Russian waters of the Caspian Sea. Larvae aged 10 days could be characterized by heterochrony in the development of major organ systems. Nervous system and sense organs were well developed. The eyeball had all membranes well-differentiated, in the retina all the layers were formed. The olfactory fossae had cells of 3 types: olfactory receptor cells, supporting cells and basal cells. There was observed intensive formation of respiratory, cardiovascular, excretory and digestive systems. The early development of the nervous system and sensory organs of the larvae indicated adaptation of mullet to active life.

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CLINICAL CHARACTERISTICS AND RESULTS OF CATARACT SURGERY IN THE SMALL PUPIL EYE BY PHACOEMUSIFICATION

Journal of Medicine and Pharmacy ◽

10.34071/jmp.2018.2.13 ◽

2018 ◽

pp. 79-82

Author(s):

Van Minh Pham ◽

Van Nam Phan ◽

Thi Thu Nguyen

Keyword(s):

Visual Acuity ◽

Cataract Surgery ◽

Clinical Characteristics ◽

Low Vision ◽

Sample Selection ◽

Posterior Chamber ◽

Good Visual Acuity ◽

Before And After ◽

Grade Ii ◽

Small Pupil

Objectives: To investigate the clinical characteristics of cataract patients with small pupils and to evaluate the result of cataract surgery on the eye have small pupils by phacotechnique. Subjects and methods: Descriptive study, prospective, uncontrolled interventions. Sample selection. The sample size of 70 patients with 70 eyes of cataracts with small pupils was treated by phaco technique and intraocular lens implant within posterior chamber. Follow up to 3 months. Results: 70 eyes, the percentage of men and women was not different from 54.2% (38 male) compared to 45.8% (32 female). The mean age was 80 ± 8.74, from 58 to 99 years. The disease was mainly found in the age group over 70 years old with over 80% (51.5%). Visual acuity before surgery was very poor under 3m CF (count finger) for 68.6% (48/70). Visual acuity over 1/10 was only a small amount with 2.8% (2 eyes). Pseudoexfoliation was the most common reason complications of mydriasis with 32/70 eyes (45.7%) and 22/70 eyes (31.4%) for age. The preoperative pupilarysizewas mostly small with 63/70 eyes (90.0%), non-dilated pupils (7/70 eyes) (10.0%). Average pupil size was 3.34 mm (2 - 4mm). Iris condition: iris atrophy 20/10 eyes (28.6%), iris synechiae 11/10 (15.7%), irregular iris muscle with 51, 4% and good iris muscle accounted for 48.6%. Grade of cataract: Grade III: 31/70 eyes (44.3%), Grade IV: 32/70 eyes (45.7%), Grade II: 5/70 eyes (7.1%) and V:2/70 eyes (2.9%). Pupil expander technique: OVD injection with 42/70 eyes (60%), using iris hook with 23/70 eyes (32.9%). Pupillary size before and after intervention has changed from 3.7mm to 4.48mm. Conclusions: Iris expander techniques have been shown to have good dilated pupils: 60.0% OVD injection, iris hook was 32.9%, other methods 7.1% One-week visibility of good visual acuity was higher than that of postoperative one day (12.2%) and increased at 1 month and 3 months (20.0%). Very good visual acuity was not available and low vision group was 1.4% after 3 months. Key words: cataract surgery; phacoemusification, small pupil

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APAKAH FAKTOR EKSTERNAL MEMPREDIKSI UNDERPRICING LEBIH BAIK DIBANDINGKAN FAKTOR INTERNAL? STUDI INITIAL PUBLIK OFFERING DI BEI TAHUN 2009-2017

JMBI UNSRAT (Jurnal Ilmiah Manajemen Bisnis dan Inovasi Universitas Sam Ratulangi). ◽

10.35794/jmbi.v7i1.28178 ◽

2020 ◽

Vol 7 (1) ◽

Author(s):

Saefudin Saefudin ◽

Tri Gunarsih

Keyword(s):

Interest Rates ◽

Initial Public Offering ◽

Stock Exchange ◽

Sample Selection ◽

Secondary Data ◽

Secondary Market ◽

Company Size ◽

Negative Effect ◽

Underwriter Reputation ◽

Public Offering

Underpricing is a phenomenon that still occurs in the Indonesian capital market, where the offering price of shares in the primary market is lower than the opening price or closing price on the first day on the secondary market. This study aims to examine the effect of Return On Assets (ROA), Debt to Equity Ratio (DER), company size, underwriter reputation, age, and interest rates on the underpricing of shares in companies’s Initial Public Offering (IPO) listing on the Indonesia Stock Exchange (BEI) in 2009 to 2017. The population in this study are companies that conduct IPOs on the BEI period 2009 to 2017. The sample selection in this study uses a purposive sampling method, based on certain criteria. The sample in this study were 183 underpricing companies from 205 companies conducting IPO in the period 2009 to 2017. The data used in this study used secondary data. The multiple regression analysis was implemented in this study. The results showed that DER, company size, and underwriter reputation did not significantly influence underpricing. While ROA, age and interest rates have a significant negative effect on underpricing. In this study, investors consider ROA, age, interest rates compared to DER, company size, and the reputation of the underwriter to invest in companies that make an IPO.Keywords: Underpricing, Initial Public Offering, and Indonesian Stock Exchange.

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PENGARUH KOMPETENSI, INDEPENDENSI DAN AKUNTABILITAS TERHADAP KUALITAS AUDIT APARAT INSPEKTORAT DALAM PENGAWASAN KEUANGAN DAERAH

Accountia Journal (Accounting Trusted, Inspiring, Authentic Journal) ◽

10.35915/accountia.v3i02.384 ◽

2019 ◽

Vol 3 (02) ◽

pp. 414

Author(s):

SULFIANTY SULFIANTY

Keyword(s):

Sampling Method ◽

Audit Quality ◽

Sample Selection ◽

Selection Method ◽

Civil Servants ◽

Financial Supervision ◽

Internal Auditors

The role of internal auditors is needed to encourage the realization of good and clean governance. This study aims to determine the effect of competence, independence and accountability on inspectorate audit quality in regional financial supervision. Population in this study are all civil servants Inspectorate of Pohuwat Regency. The sample selection method in this study is the saturated or census sampling method. The results of this study indicate that independence and accountability have an influence on audit quality both partially and simultaneously. Peranan auditor internal sangat diperlukan untuk mendorong terwujudnya tata pemerintahan yang baik dan bersih. Penelitian ini bertujuan untuk mengetahuipengaruh kompetensi, independensi dan akuntabilitas terhadap kualitas audit inspektorat dalam pengawasan keuangan daerah.Populasi dalam penelitian ini adalah seluruh PNS Inspektorat Kabupaten Pohuwato.Metode pemilihan sampel dalam penelitian ini adalah metode sampling jenuh atau sensus.Hasil penelitian ini menunjukkan bahwa kompetensi, independensi dan akuntabilitas memiliki pengaruh terhadap kualitas audit baik secara parsial maupun secara simultan.

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ANALISIS KINERJA KEUANGAN PERUSAHAAN PROPERTI YANG TERDAFTAR DI BEI SEBELUM DAN SESUDAH KEBIJAKAN LOAN TO VALUE

Jurnal Riset Manajemen dan Bisnis (JRMB) Fakultas Ekonomi UNIAT ◽

10.36226/jrmb.v4i1.243 ◽

2019 ◽

Vol 4 (1) ◽

pp. 79-90

Author(s):

Ghaniy Ridha Prima ◽

Hermanto Siregar ◽

Ferry Syarifuddin

Keyword(s):

Real Estate ◽

Financial Performance ◽

Stock Exchange ◽

Sample Selection ◽

Test Analysis ◽

Asset Return ◽

Return On Equity ◽

Analysis Technique ◽

Significant Difference ◽

Before And After

The purpose of this study is to provide empirical evidence of the effects of the Loan to Value (LTV) policy on the financial performance of property and real estate companies listed on the Indonesia Stock Exchange (IDX). The sample selection uses a purposive sampling method of 42 property and real estate companies that meet the criteria. The research period is divided into 2 namely before the Loan to Value policy (2013-2014) and after the Loan to Value policy (2016-2017) with the Paired Sample t Test analysis technique. The test results show if the current ratio, Return on Asset, Return on Equity and Debt to Asset have significant differences between before and after the LTV policy is applied. While the fast ratio, cash ratio, net profit margin and Debt to Equity did not show a significant difference. Keywords: Financial Performance, Loan to Value, Property and Real Estate, Profitability Ratio, Liquidity Ratio, Solvability Ratio.

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