Sample Selection with Binary Endogenous Variable: A Bayesian Analysis of Participation to Timber Auctions

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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A Bayesian Analysis of Steam Generator Tube Wall Emissivity for Heat Treatment

International Journal of Fluid Mechanics Research ◽

10.1615/interjfluidmechres.v25.i1-3.310 ◽

1998 ◽

Vol 25 (1-3) ◽

pp. 351-362

Author(s):

M. H. Hu

Keyword(s):

Heat Treatment ◽

Bayesian Analysis ◽

Steam Generator ◽

Tube Wall ◽

Steam Generator Tube

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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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