Papers by sp16emba063 Muhammad Arfan
Jurnal Telaah Dan Riset Akuntansi, Jul 1, 2013
This research is aimed to investigate the influence of managerial ownership, institutional owners... more This research is aimed to investigate the influence of managerial ownership, institutional ownership, and bonus compensation, both simultaneously and partially, toward earnings management on listed companies from the manufacturing sector at the Indonesia Stock Exchange (ISX) for the year 2006-2010. The research type used is verificative research or hypothesis testing research. By using census method and unbalanced panel data, there are 77 firm observations fulfilling the population criteria. The data type used is secondary data gotten from the capital market reference center at the Indonesia Stock Exchange. The multiple regression analysis model is used to test the hypothesis. The results of this research show that (1) managerial ownership, institutional ownership, and bonus compensation simultaneously have influence toward earnings management (2) managerial ownership has negative influence toward earnings management (3) institutional ownership has negative influence toward earnings management, and (4) bonus compensation has negative influence toward earnings management.
Jurnal Telaah Dan Riset Akuntansi, 2013
The objective of this research is to examine the influence of free cash flow and firms growth bot... more The objective of this research is to examine the influence of free cash flow and firms growth both simultaneously and partially toward firms value. The research was conducted on listed companies from the manufacturing sector at the Indonesia Stock Exchange in 2008-2010. Based on the objective of this research, this research uses verificative research or hypotesis testing research by using census method. The target population in this research are manufacturing companies that have complete data for all variables studied. Based on the criteria mentioned, there are 111 firms-years (observations) that fulfill the population criteria during the three years of observation. The sources of data are secondary data obtained from financial statements that have been audited and share market price. All data are obtained from official website of Indonesia Stock Exchange (www.idx.co.id). Data are collected by using balanced panel data and analyzed by using multiple regression analysis.
Royleanumin, a new phytotoxic neo-clarodane diterpenoid from Teucrium royleanum
Natural Product Communications, Sep 1, 2012
Here we report the isolation and structure elucidation of a new phytotoxic neo-clerodane diterpen... more Here we report the isolation and structure elucidation of a new phytotoxic neo-clerodane diterpenoid, royleanumin (1), along with known constituents, ursolic acid and beta-amyrin. Its structure was deduced by spectral studies including NMR spectroscopy, mass spectrometric techniques and by the comparison with reported data. The compound was assayed for its phytotoxicity against lettuce seedlings. Royleanumin (1) exhibit strong activity and can be proposed as lead chemical for the development of a new environmentally friendly herbicide.
Jurnal Telaah Dan Riset Akuntansi, 2009
The objective of this research is to examine and analyze the influence of servicing period, posit... more The objective of this research is to examine and analyze the influence of servicing period, position, and education level toward the level of understanding of government officials about the principles of good government governance in the Government of Banda Aceh City. The research type used in this research is verificative research or hypothesis testing research. Respondents in this study amounted to 82 respondents as the sample of the total population of 459 respondents, namely Banda Aceh City government officials who served as Eselon II and Eselon IV of the government services and boards in the Government of Banda Aceh City. Data used in this study are primary data obtained by conducting field research by distributing questionnaires to the respondents directly. All questionnaires can be returned by respondents. Based on the descriptive analysis of the government officials, score of the level of understanding of government officials about the principles of good government governance is obtained by 79.76%. Based on the acquisition of this score can be said that the level of understanding of government officials about the principles of good government governance in the Government of Banda Aceh City is high. The independent variables in this study are presented in the form of dummy variables. Based on the results of hypothesis testing, it is showed that the servicing period and education level have influence toward the level of understanding of government officials about the principles of good governance in the Government of Banda Aceh City, while the position does not have influence toward the level of understanding of government officials about the principles of good governance in the Government of Banda Aceh City.
Turkish Journal of Chemistry, 2005
3-Dihalophenyl-and dihalobenzylisocoumarins (3a-c) were synthesized by condensation of homophthal... more 3-Dihalophenyl-and dihalobenzylisocoumarins (3a-c) were synthesized by condensation of homophthalic acid (1) with dihalobenzoyl-and dihalophenylacetyl chlorides (2a-c), respectively. The alkaline hydrolysis of these isocoumarins (2a-c) afforded keto-acids (4a-c). (dl )-3-(Dihalophenyl)-and (dl )-3-(dihalobenzyl)-3,4-dihydroisocoumarins (6a-c) were obtained by reduction of keto-acids (4a-c) to racemic hydroxy-acids (5a-c) followed by cyclodehydration using acetic anhydride.
Jurnal Telaah Dan Riset Akuntansi, 2008
The Objective of this research is to examine and analyze the influence of size, growth, and profi... more The Objective of this research is to examine and analyze the influence of size, growth, and profitability, both simultaneously and partially, toward earnings response coefficient on listed companies from the manufacturing sector at the Jakarta Stock Exchange. The research type used is verificative research by sample method.
Czech Journal of Food Sciences, Apr 6, 2009
Arfan M., Amin H., Karamać M., Kosińska A., Wiczkowski W., Amarowicz R. (2009): Antioxidant activ... more Arfan M., Amin H., Karamać M., Kosińska A., Wiczkowski W., Amarowicz R. (2009): Antioxidant activity of phenolic fractions of Mallotus philippinensis bark extract. Czech J. Food Sci., 27: 109-117.
Carbonic anhydrase inhibitors. Inhibition of human tumor-associated isozymes IX and cytosolic isozymes I and II with some 1,3,4-oxadiazole-thiols
Acta Crystallogr E Struct Rep, 2008
Key indicators: single-crystal X-ray study; T = 173 K; mean (C-C) = 0.003 Å; Hatom completeness 9... more Key indicators: single-crystal X-ray study; T = 173 K; mean (C-C) = 0.003 Å; Hatom completeness 99%; disorder in solvent or counterion; R factor = 0.043; wR factor = 0.108; data-to-parameter ratio = 16.8.
Indian Journal of Chemistry Sect B Organic Chemistry Including Medical Chemistry, Oct 7, 2003
Departme nt of C hem ist ry. Qua id-i-Azalll Unive rsity.
Chemical Composition of Abroma augusta Linn. Seed Oil
Pakistan Journal of Biological Sciences, 2003
The seed oil of Abroma augusta Linn., extracted with n-hexane, was studied for chemical compositi... more The seed oil of Abroma augusta Linn., extracted with n-hexane, was studied for chemical composition. The fatty acid composition of the oil was determined using Gas Chromatography-Mass Spectrometric (GCMS) technique. Out of six identified fatty acids, ...
Jurnal Telaah Dan Riset Akuntansi, 2010
Income smoothing can be defined as a means used by management to diminish the variability of a st... more Income smoothing can be defined as a means used by management to diminish the variability of a stream of reported income numbers relative to some perceived target stream by the manipulation of artificial (accounting) and real (transactional) variables. To achieve certain purposes, the management thinks that income smoothing is a common action to be done. This action can be taken for the importances of investors, creditors, even for the management's importances. The objective of this research is to examine and analyze the influance of firm size, winner/loser stock, and debt to equity ratio toward income smoothing on listed manufacturing companies at the Indonesian Stock Exchange. The research type used in this research is verificative or hypothesis testing research. By using census method and balanced panel data, there are 105 firm observations fulfilling the population criteria during 3 years since 2005 until 2007. The data type used are secondary data obtained from the capital market reference center at the Indonesian Stock Excange. The logistic regression analysis model is used to test the hypothesis. The results of this research show that: 1) Simultaneously, firm size, winner/loser stock, and debt to equity ratio have influence toward income smoothing on listed manufacturing companies at the Indonesian Stock Exchange, 2) Firm size has positive influance toward income smoothing on listed manufacturing companies at the Indonesian Stock Exchange, 3) Winner/loser stock has positive influance toward income smoothing on listed manufacturing companies at the Indonesian Stock Exchange, 4) Debt to equity ratio has not positive influance toward income smoothing on listed manufacturing companies at the Indonesian Stock Exchange.
Jurnal Telaah Dan Riset Akuntansi, Jul 1, 2013
The aim of this study is to investigate the effect of free cash flow, collateralizable assets, an... more The aim of this study is to investigate the effect of free cash flow, collateralizable assets, and debt policy, both simultaneously and partially, to dividend policy on listed companies at Jakarta Islamic Index for the year 2007-2010. The study type used is verificative study or hypothesis testing study. By using census method and unbalanced panel data, there are 91 firm observations fulfilling the population criteria.
Jurnal Telaah Dan Riset Akuntansi, 2013
The purpose of this research is to obtain empirical evidence of how the average abnormal stock re... more The purpose of this research is to obtain empirical evidence of how the average abnormal stock returns before and after the announcement of cash dividend, whether announcements of increasing cash dividend, constant cash dividend, and decreasing cash dividend on listed companies at the Indonesia Stock Exchange.
Asian Journal of Chemistry, 2013
Jurnal Telaah Dan Riset Akuntansi, Jul 1, 2010
This study is done at BPK RI branch office in Aceh Province which aim to know the influence of jo... more This study is done at BPK RI branch office in Aceh Province which aim to know the influence of job satisfaction, professionalism, and information technology application toward auditor performance either simultaneously or partially.
Jurnal Telaah Dan Riset Akuntansi, Jul 1, 2011
The objective of this research is to examine and analyze the influence of earnings, operating cas... more The objective of this research is to examine and analyze the influence of earnings, operating cash flow, free cash flow, and last year cash dividend both simultaneously and partially toward cash dividend received by stock holders on listed companies from the manufacturing sector at the Indonesia Stock Exchange for the year 2001-2005. The research type used is verificative research by using census method. The target population of this research is listed companies from the manufacturing sector at the Indonesia Stock Exchange which have positive earnings, operating cash flow, free cash flow and pay cash dividend both current year and last year. After being selected, there are 11 companies as target population. Because this research is done for five years, the total observations are 55. The multiple regression model is used to examine the influence of earnings, operating cash flow, free cash flow, and last year cash dividend both simultaneously and partially toward cash dividend received by stock holders. The results of this research show that (1) earnings, operating cash flow, free cash flow, and last year cash dividend simultaneously have influence toward cash dividend received by stock holders, (2) partially, earnings, free cash flow, and last year cash dividend have positive influence toward cash dividend received by stock holders, whereas operating cash flow has negative influence toward cash dividend received by stock holders.
Uploads
Papers by sp16emba063 Muhammad Arfan