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Abstrak :
The research was done to describe the Rehabilitation of Mentally Retardation Institution (BBRSBG) Kartini, in Temanggung giving service to mentally retardation. The education at BBRSBG is given especially to beneficiaries suffering from mental retardation. Informants determined purposively to those as the family of beneficiaries, Institution officials, and religious (Islam) teacher. Data gathered through depth interview, observation, and focus group discussion. Data analyzed through qualitative descriptive technique. The tinding showed that religious service at BBRSBG Kartini has yet optimal. Some the beneficiaries have not yet know, understand, and perform religion reffering to AI Quran. Benehciaries have been yet independent to perform the religion as they believe and lack of teacher and mental guides (in Islam) at BBRSBG, only one person. The men responsible for the program do not give enough motivation to rooms and cottages guides. Based on the conclusion, it is recommended that BBRSBG Kartini should add instructure in Islam religion; Replacementof cottages guides with the same faith with the beneficiaries and those guided; The development of religious knowledge should be implemented to the beneficiaries involving rooms guides; Room and cottages guides should increase creativity on their guidance and using method that suite beneficiaries potentiality. The management should increase and enhance good relation and unite perception among Islam and class teachers, and room/cottages guides. The men responsible for program should monitor and evaluate the implementation of guidance and empowerment at rooms/cottages. The manager of the institution should add supporting devices for effectiveness and running well on Islam mental guidance.

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ABSTRAK
Penduduk Indonesia yang tinggal di daerah pesisir pantai, masih menggantungkan hidup menjadi nelayan. Nelayan ibarat sekelompok masyarakat miskin tinggal di wilayah kumuh pinggiran pantai, dan sulit untuk bisa mewujudkan menjadi masyarakat sejahtera. Kajian ini bertujuan untuk mengetahui dan menganalisis kebutuhan pelayanan sosial bagi keluarga nelayan miskin. Kajian dilakukan di Kabupaten Padang Pariaman, subjek 30 keluarga nelayan miskin dan petugas penyuluh lapangan yang mendampingi nelayan. Data dianalisis secara deskriptif kualitatif. Hasil kajian menunjukkan bahwa kondisi keluarga nelayan miskin di Padang Pariaman memiliki pendapatan rendah di bawah upah minimum regional kabupaten Rp 1.630.000,-, dengan jumlah tanggungan lebih dari tiga orang. Tingkat pendidikan rendah yaitu SD/sederajatnya. Sebagian besar memiliki rumah diperoleh dari warisan orang tua dan ada yang menumpang di rumah orang tua atau mertua. Kondisi rumah sebagian permanen dan sebagian semi permanen. Berkait layanan kesehatan, ketika sebagian besar memanfaatkan fasilitas puskesmas, sebagian berobat ke dokter umum atau mantri kesehatan. Kebutuhan makan cukup terpenuhi, ada yang makan tiga kali sehari dan ada yang dua kali sehari. Pelayanan dan pendampingan sosial yang dibutuhkan nelayan miskin antara lain pelatihan dan motivasi guna menambah wawasan, pengetahuan, serta menumbuhkan jiwa kewirausahaan; Penyuluhan manajemen keuangan agar dapat mengelola keuangan keluarga termasuk membiasakan menabung; serta pemberian bantuan modal dan pendampingan agar nelayan berani menambah modal untuk mengembangkan usaha. Kementerian Sosial agar lebih mengotimalkan peran penyuluh sosial dalam memberi pendampingan dan pelayanan sosial yang bisa membantu meningkatkan kualitas hidup nelayan, memotivasi dan memberi tambahan keterampilan bagi nelayan dan keluarganya agar kualitas dan kesejahteraan hidup mereka meningkat

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Penentuan Waktu Loncatan Hopping dan Konsentrasi Pembawa Muatan Listrik pada Konduktor Superionik Rb4Cu16l7+xCl ,3,x Konduktor superionik tidak-stoikiometrik RbjCui6l7The Determination of Hopping Rates and Carrier Concentrations in Rb4Cu,6l7+xCli3.x Superionic Conductor Non-stoichiometric superionic conductor RbJCui617+xCi3_x has been synthesized by solid state reaction. The frequency response of frequency dependent conductivity have been measured by a.c. complex impedance bridge methods in the temperature range 200-460 K. The a.c. conductivity of superionic materials takes the form, a=<(0) + Aof. The carrier hopping rate a>p is obtained from the new expression a(0)=Ao)p, and the carrier concentration is estimated from a(0). The contribution of creation and migration terms to the activation energy from conduction may be determined from the thermal activation of a(0) and a^ and the corresponding entropy terms quantified. In this paper , conductivity data is analyzed, to obtain the carrier concentration and hopping rates of Rb4Cui6I7x+5l13-2.

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On watershed management in Indonesia

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Penelitian ini bertujuan untuk mengetahui pengaruh ukuran kantor akuntan publik, yang diukur melalui jumlah rekan, jumlah auditor, jumlah klien dan jumlah pendapatan kantor akuntan publik terhadap kualitas audit yang diukur dengan akrual diskresioner dan opini audit going concern. Sampel penelitian adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2006?2008 dengan observasi sebanyak 348 perusahaan. Metode regresi berganda dan regresi logistik digunakan untuk menguji hipotesis. Hasil penelitian secara keseluruhan, untuk semua sampel maupun untuk sub sampel perusahaan yang diaudit KAP Big 4 dan sub sampel perusahaan yang diaudit KAP non Big 4, menunjukkan bahwa tidak terdapat pengaruh yang signifikan antara ukuran kantor akuntan publik dengan kualitas audit. Ukuran KAP yang besar tidak selalu menghasilkan kualitas audit yang tinggi. Kualitas audit KAP besar dan kecil dapat dianggap cukup seragam.

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This study aims to examine the effect of public accounting firm size, measured by number of partners, number of auditor staffs, number of clients, and public accounting firm?s revenue, on audit quality (measured by the accruals quality and going concern audit opinion). Samples are manufacturing firms listed in Indonesia Stock Exchange for the year 2006?2008 with total observations of 348 firm-years. Multiple regression and logistic regression is used for hypotheses testing. The results show that for the entire samples as well as for two sub samples, the sub-samples of firms audited by Big 4 and sub-samples of firms audited by Non-Big 4, there are no significant effect of public accounting firm size on audit quality. Large accounting firms does not always produce high quality audit. Thus, audit quality of large and small accounting firms can be considered fairly uniform.

Abstrak :
This research aims at examining dividend-signaling hypothesis by testing the relationship between dividend changes and operational performance as well as market performance. The sample consists of75 firms for the period 2000-2005. The analysis employed are multiple regressions and event study. The results on operational performance show that (1) dividend increase (with earnings increase or earnings decrease) correlates significantly with the increase of next period company s profitability, (2) dividend decrease and earnings decrease negatively correlate with next period company, profitability, (3) dividend decrease and earnings increase positively correlate with next period company s profitability, and (4) unchanged dividend does not correlate with next period company`s profitability. The evidence on market performance (cumulative abnormal return surrounding dividend announcement date) shows that dividend changes have significant effect on cumulative abnormal return for five and ten days around announcement date. Evidences from this research show that dividend signaling hypothesis is not fully supported.

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This paper describes a research toward the accuracy of floating-point values, and effort to reveal the real accuracy. The methods used in this research paper are assignment of values, assignment of value of arithmetic expressions, and output the values using floating-point value format that helps reveal the accuracy. The programming-tool used are Visual C# 9, Visual C++ 9, Java 5, and Visual BASIC 9. These tools run on top of Intel 80 x 86 hardware. The results show that 1*10-x cannot be accurately represented, and the approximate accuracy ranges only from 7 to 16 decimal digits.

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Pengenalan teknologi DNA microarray membuat perolehan data microarray menjadi lebih mudah. Hal ini semakin memicu persoalan tentang bagaimana cara terbaik dalam mengekstraksi dan memilih fitur dari data yang berdimensi besar tersebut. Metode-metode terdahulu mengabaikan adanya hubungan antargen sehingga memungkinkan hilangnya informasi penting yang tersimpan dalam suatu gen pada saat ekstraksi fitur. Meskipun berbagai macam metode telah digunakan, pengembangan metode ekstraksi dan seleksi fitur dari data microarray yang lebih powerful dan efisien masih diperlukan untuk meningkatkan performa klasifikasi kanker. Dalam penelitian ini diimplementasikan sebuah metode dalam melakukan ekstraksi fitur dari data microarray yang memanfaatkan model klasifikasi berbasis informasi pasangan gen, yaitu pasangan gen yang memiliki perbedaan signifikan pada dua jenis sampel tissue. Hasil uji coba terhadap dua data microarray menunjukkan bahwa fitur hasil ekstraksi menggunakan metode ini dapat meningkatkan performa klasifikasi. Bahkan akurasi 100% dapat diperoleh pada uji coba terhadap data lymphoma.

Abstrak :
This research aims to examine the relationship between the level of tax avoidance and the quality of earnings proxied by the accrual-based earnings management and earnings persistence. In addition, this research also aims to examine if the relationship between the level of tax avoidance and accrual-based earnings management and earnings persistence depends on the tax environment of a country. This research uses a cross-country analysis with the scope of ASEAN countries, consisting of Philippines, Indonesia, Malaysia, and Singapore. The result of this research indicates that the tax environment of a country affects the relationship between the level of tax avoidance and the accrual-based earnings management, but does not affect the relationship between the level of tax avoidance and earnings persistence.