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THE INFLUENCE OF MANAGERIAL OWNERSHIP, EARNINGS MANAGEMENT, INTELLECTUAL CAPITAL, AND TAX AGGRESSIVENESS TO FIRM VALUE Zahra, Mutia; Wulandari, Rosita; Syafrizal, Syafrizal
JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Vol 4, No 1 (2018): Juni 2018
Publisher : Universitas Pakuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (93.6 KB)

Abstract

This study aims to examine the factors that Affect the value of the company. The independent variable used is Managerial Ownership, Profit Management, Intellectual Capital and Aggressive Tax Action.This research method uses secondary data types. The sample of this research is manufacturing company of industrial sector of consumer goods listed in the Indonesia Stock Exchange. The sample was chosen by purposive sampling. The number of companies taken as the sample is 10 companies 2011-2015 period. To test the hypothesis, this study uses a significant level of 0:05, it shows that managerial ownership, management and aggressive tax earnings measures have no significant effect on firm value, while intellectual capital has a positive and significant influence on firm value. Keywords: Managerial Ownership, Earnings Management, Intellectual Capital, Tax Aggressiveness and Firm Value
COOPERATIVE LEARNING PRACTICE Syafrizal, Syafrizal; Pahamzah, Jhon
Al Qalam Vol 23 No 1 (2006): January - April 2006
Publisher : Center for Research and Community Service of UIN Sultan Maulana Hasanuddin Banten-Serang City-Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1671.398 KB) | DOI: 10.32678/alqalam.v23i1.1500

Abstract

The ultimate goal of the English language teaching and learning is that learners can use the language in an accepted level of appropriacy. To achieve the goal of teaching, teachers should determine the appropriate strategy of the teaching ·and learning. A strategy is defined as a plan of action. Teaching strategy includes methods, techniques and materials that are selected to promote learning. The term of teaching and learning strategy represents the teaching and learning process. With a joint program between Indonesia government and the United Nations, the government has implemented a new system of learning which one of the feature is requiring students to .be actively involved in more cooperative and interactive ways of learning, that is, students are supposed to work in groups to achieve shared learning goals. What makes it different from individ11alistic and competitive class? And how the cooperative and interactive ways of learning is conducted.
CONSTRUCTION AND EXPRESSION
OF QUARTET RECOMBINANT PEPTIDE SURFACTANT FOR EOR APPLICATION Sari, Cut Nanda; Usman, Usman; Lestary, Refiana; Khairunnisa W.R., Riesa; Herlina, Leni; Syafrizal, Syafrizal; Kristianti, Tati; Suhandono, Sony
Scientific Contributions Oil and Gas Vol 39, No 3 (2016)
Publisher : Scientific Contributions Oil and Gas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29017/SCOG.50.3.98

Abstract

The main drawback of the SUPEL peptide surfactant product which has been developed for EOR application is it isunstable at a high temperature. This research is aimed at generating the prototype of peptide surfactant construction in recombinant by stringing up 4 SUPEL linier sequences. Quartet recombinant technology can produce the peptide surfactant characterized as reversible biosurfactant, which is active at high temperature but inactive at low temperature. Multiple SUPEL Construction (MSC) that was developed in this research is using synthetic DNA and producing SUPEL in 4 sequences that can flip at normal temperature and can open when heated. SDS PAGE analysis results show that MSC construction can be expressed by inducting IPTG and cell harvested at 90°C. This research proves that construction and expression of the SUPEL quartet has been achieved by producing the peptide at an ideal size.
EFFECTS OF PETROFILIC MICROORGANISMS AND BULKING AGENT ON HYDROCARBON’S BIODEGRADATION EFFICIENCY Zulkifliani, Zulkifliani; Suryatmana, Pujawati; Sylvia, Annisa Rosalina; Syafrizal, Syafrizal
Scientific Contributions Oil and Gas Vol 39, No 3 (2016)
Publisher : Scientific Contributions Oil and Gas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29017/SCOG.50.3.100

Abstract

Bioremediation is a method which can be used to reduce the amount of pollutants or toxic substances that damage the environment through the use of microorganisms to remove the contaminants. The purpose of this research is to determine the effects of petrofilic microorganisms and bulking agent on the enhancement of hydrocarbon’s biodegradation efficiency, soil water content, growth rate of petrofilic bacteria and Azotobacter vinelandii. Nine treatments in this research were a petrofilic consortium (Pseudomonas spp., Actinomycetes sp., and petrofilic fungi) and Azotobacter vinelandii (biosurfactan), as well as bulking agent (rice husk charcoal and baglog waste of Oyster Mushrooms). The experiment design used was a randomized block design with three replications, so there were 27 experimental units (microscosmos). The result was that the application of petrofilic microorganisms and bulking agent is the best treatment to enhance the efficiency of hydrocarbon’s biodegradation, the growth rate of petrofilic bacteria, and soil water content. The petrofilic consortium treatment with the highest value of biodegradation efficiency reached 83,9%.
IN SILICO POTENTIAL ANALYSIS OF X6D MODEL OF PEPTIDE SURFACTANT FOR ENHANCED OIL RECOVERY Sari, Cut Nanda; Usman, Usman; Hertadi, Rukman; Wijaya, Tegar Nurwahyu; Herlina, Leni; Suliandari, Ken Sawitri; Syafrizal, Syafrizal; Kristiawan, Onie
Scientific Contributions Oil and Gas Vol 39, No 2 (2016)
Publisher : Scientific Contributions Oil and Gas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29017/SCOG.39.2.107

Abstract

Peptides and their derivatives can be applied in enhanced oil recovery (EOR) due to their ability to form an emulsion with hydrophobic molecules. However, peptide research for EOR application, either theoretical or computational studies, is still limited. The purpose of this research is to analyse the potency of the X6D model of surfactant peptide for EOR by molecular dynamics simulations in oil-water interface. Molecular dynamics simulation using GROMACS Software with Martini force field can assess a peptide’s ability for self-assembly and emulsification on a microscopic scale. Molecular dynamics simulations combined with coarse grained models will give information about the dynamics of peptide molecules in oil-water interface and the calculation of interfacial tension value. Four designs of X6D model: F6D, L6D, V6D, and I6D are simulated on the oil-water interface. The value of interfacial tension from simulation show the trend of F6D L6D > I6D > V6D. The results indicate that V6D has the greatest reduction in interfacial tension and has the stability until 90°C with the salinity of at least 1M NaCl.
THE EFFECT OF CONCEPT MAPPING STRATEGY ON STUDENTS' READING COMPREHENSION AT MA ARRASYID TEMBILAHAN Syafrizal, Syafrizal
ENGLISH JOURNAL OF INDRAGIRI Vol 2 No 2 (2018): English Journal of Indragiri (EJI) : Studies in Education, Literature and Lingui
Publisher : Fakultas Keguruan dan Ilmu Pendidikan, Program Studi Pendidikan Bahasa Inggris

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (368.348 KB) | DOI: 10.32520/eji.v2i2.238

Abstract

This study is aimed at finding out the effect of concept mapping strategy on the students’ reading comprehension. The study was done through quasi-experimental design which involved pre-test and post-test procedures. There was a try out before administering the tests. Then,the pre-test was administered before giving treatments and the post-test was administered after the treatments. The data collection techniques were tests. The population consisted of 119 students. A cluster sampling technique was used to take them as samples. The samples were divided into two groups; experimental group and control group. Then, the data were analyzed using t-test and paired sample t-test methods to find out whether there was significant difference between the experimental group taught by using concept mapping strategy as the treatment and the control group taught conventionally. The results of the research shows that the significant probabilities were higher than 0.05 (>0.05) ) in both paired sample t-test and independent sample t-test. It meant that there was significant difference on the students’ reading comprehension in the pre-test and in the post-test of the classes. There was also a significant difference on their reading comprehension before and after treatments in the experimental class. The value of eta square was 0.68 for their reading comprehension. In sum up, the the application of concept mapping gives positive effect toward the students’ reading comprehension.
VERBAL PHRASES IN THE NOVEL LIFE OF PI: A SYNTACTIC ANALYSIS Syafrizal, Syafrizal
ENGLISH JOURNAL OF INDRAGIRI Vol 3 No 1 (2019): English Journal of Indragiri (EJI) : Studies in Education, Literature and Lingui
Publisher : Fakultas Keguruan dan Ilmu Pendidikan, Program Studi Pendidikan Bahasa Inggris

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (481.955 KB) | DOI: 10.32520/eji.v3i1.468

Abstract

This study is intended to find out the types and functions of verbal phrases used in the novel Life of Pi. This research belongs to descriptive qualitative research, where the data are not analyzed by using statistical procedure; the data in this research are taken from the novel Life of Pi by Yann Martel. To collect the data the writer uses the noting technique. The first step, the writer read and observed carefully to find out the verbal phrases. Then, the writer took notes of the sentences contained verbal phrases in Life of Pi, and then analyzed the data by classifying the verbal phrases and finding the function of verbal phrases. The research finding shows that there are three types of verbal phrases used in the novel Life of Pi, namely, gerund phrase, infinitive phrase, and participial phrase. Each type of verbal phrases has a different function. The researcher finds three functions of verbal phrases, namely noun, adjective, and adverb. Gerund phrase functions as a noun. Infinitive phrase functions as a noun, an adjective, and an adverb. Participial phrase functions as an adjective and as an adverb.
Morfologi Polen Dan Jenis Tumbuhan Yang Terdapat Pada Pollen Lebah Stingless Bees (Trigona spp.) Dari Pulau Nunukan, Kalimantan Utara Dahlia, Dahlia; Syafrizal, Syafrizal; Hariani, Nova
BIOPROSPEK: Jurnal Ilmiah Biologi Vol 14 No 1 (2019): Bioprospek: Jurnal Ilmiah Biologi: Volume 14 Number 1 2019
Publisher : Jurusan Biologi, Fakultas Matematika dan Ilmu Pengetahuan Alam

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (280.696 KB) | DOI: 10.30872/bp.v14i1.434

Abstract

Stingless bees (Trigona spp.) are pollinators that play a role in pollination (pollination). Bees look for food on flowers because they accidentally bring pollen to their bodies and carry it as food ingredients. This research was conducted from January to March 2018, with the aim to find out the pollen morphology and the species of plant as feed sources of Stingless Bees (Trigona spp.). The method used in this study is the Acetolysis method. The most common form of pollen unit found in this research was monad unit form, there is only one unit of polyad and tetrad. While the most pollen form is the prolate spheroidal, the most common size of pollen is the medium size category. Aperture found consisted of inerturate, corporate, monocolpate, monosulcate, triporate, tricolpate, tricolor, trichotomosulcate, trichotomocolporate, trizono company, tetraporate and parasyncolpate. Sculpture consists of psilate, reticulate, perforate, echinate, scabrate, microreticulate and regulate. Observations from pollen morphological samples found 21 plant families with 28 different species which became the plant source of bee nectar.
Studi Morfologi Polen Tanaman Pekarangan Di Perumahan Gn. Dubbs Balikpapan Palupi, Elok; syafrizal, Syafrizal; Hariani, Nova
BIOPROSPEK: Jurnal Ilmiah Biologi Vol 13 No 2 (2018): Bioprospek: Jurnal Ilmiah Biologi: Volume 13 Number 2 2018
Publisher : Jurusan Biologi, Fakultas Matematika dan Ilmu Pengetahuan Alam

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (202.787 KB) | DOI: 10.30872/bp.v13i2.422

Abstract

This research was conducted to determine the morphology of pollen from the type of yard plants found in Gn. Dubbs street Balikpapan. The method used is the method making preparations for the acetolysis pollen. The result of this research obtained 9 spesies and 9 types of family are Allamanda cathartica (famili Apocynaceae), Europhibia milii (famili Euphorbiaceae), Caesalpinia pulcherrima (famili Fabaceae), Orthosiphon stamineus (famili Laminaceae), Hibiscus rosa-sinensis (famili Malvaceae), Muntingia calabura (famili Elaeocarpaceae), Mirabilis jalapa dan Bougainvillea sp. (famili Nyctaginaceae), Ixora sp. (famili Rubiaceae). Pollen morphology of plant traits found in residential lawns Gn.Dubbs Street is the type aperture (inaperture, periporalate, syncolpatae, monoporalate, diporalae, tricolpalate and stephanocolpate), from additional (reticulate, baculate, striate, verrucate, regulate dan scabrate)
Studi Ragam Morfologi Polen Mangga (Mangifera sp.) Di Kecamatan Loa Janan Kabupaten Kutai Kartanegara Abdullah, Agni Pusparina Putri; Syafrizal, Syafrizal; Susanto, Dwi
BIOPROSPEK: Jurnal Ilmiah Biologi Vol 14 No 1 (2019): Bioprospek: Jurnal Ilmiah Biologi: Volume 14 Number 1 2019
Publisher : Jurusan Biologi, Fakultas Matematika dan Ilmu Pengetahuan Alam

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (189.984 KB) | DOI: 10.30872/bp.v14i1.435

Abstract

Conducted in March to May 2018, sampling was conducted in Loa Janan Sub-district, Kutai Kartanegara District and further observations were made at Anatomy and Plant Systematic Laboratory, Faculty of Mathematics and Natural Sciences Mulawarman University. Pollen preparations are prepared by the method of acetolysis. This study obtained 7 mango cultivar that were flowering and the morphology of pollen obtained had monad shape and spheroidal prolate size by calculating index of polar axis and equatorial axis. While the variations of the ornaments are regulate and reticulate, the aperture is inaperture and monosulcate. Mango pollen has a spheroidal prolate size with a P / E index of 1.00 to 1.14.