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RISS 인기검색어
- 검색키워드
- 저자 : ( Aris Widagdo ) (검색결과 4 건)
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( Aris Widagdo ),( Chun Woo Lee ),( Jihoon Lee ) 한국수산과학회(구 한국수산학회) 2015 Fisheries and Aquatic Sciences Vol.18 No.2
We analyzed the small-scale purse-seine gear that is used along the North Coast of Java, Indonesia, using computer-aided tools to modify the gear. Data from the middle position of the leadline showed that the maximum depth reached by the net was 30 m. A similar result was also calculated. According to the calculated result, the mean sinking speed of the current gear at the middle position of the leadline was 0.13 m/s, and the maximum tension during pursing was 1,794 kgf. The best sinking performance was found in modified gear that used a 30.3 mm mesh knotless polyester net. The maximum depth reached by the net was 38 m, and mean sinking speed was 0.16 m/s at the middle position of the leadline. The maximum tension during pursing was 1,044 kgf. Independent sample t-test results show that the mean sinking depth and sinking speed in the simulated and measured results did not differ (P > 0.05). These results are expected to improve the efficiency and selectivity of small-scale purse seine gear.
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Widagdo, Aris,Lee, Chun-Woo,Lee, Jihoon The Korean Society of Fisheries and Aquatic Scienc 2015 Fisheries and Aquatic Sciences Vol.18 No.2
We analyzed the small-scale purse-seine gear that is used along the North Coast of Java, Indonesia, using computer-aided tools to modify the gear. Data from the middle position of the leadline showed that the maximum depth reached by the net was 30 m. A similar result was also calculated. According to the calculated result, the mean sinking speed of the current gear at the middle position of the leadline was 0.13 m/s, and the maximum tension during pursing was 1,794 kgf. The best sinking performance was found in modified gear that used a 30.3 mm mesh knotless polyester net. The maximum depth reached by the net was 38 m, and mean sinking speed was 0.16 m/s at the middle position of the leadline. The maximum tension during pursing was 1,044 kgf. Independent sample t-test results show that the mean sinking depth and sinking speed in the simulated and measured results did not differ (P > 0.05). These results are expected to improve the efficiency and selectivity of small-scale purse seine gear.
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Earnings Management: A Case Study in Indonesia
Ari Kuncara WIDAGDO,Rahmawati RAHMAWATI,Sri MURNI,Ratnaningrum RATNANINGRUM 한국유통과학회 2021 The Journal of Asian Finance, Economics and Busine Vol.8 No.5
This study aims to verify family ownership’s effect on earnings management by using corporate governance as the moderation variable. This study uses data panel regression with the period of 2011–2017. Corporate governance consisted of three dimensions, namely the board of commissioners, share ownership and transparency, and disclosure and auditing. Discretionary accruals measure earnings management with a model that controls company performance. Samples are manufacturing companies listed on Indonesia Stock Exchange. Observations were conducted on 198 firms throughout the year. The results indicated that corporate governance significantly affected earnings management. However, it declined the significance of family ownership toward earnings management. Hence, corporate governance can reduce earnings management. Furthermore, of the three components of corporate governance: the board of commissioners, shareholding, and transparency, the term shareholding precisely encouraged managers to conduct earnings management. Besides, the three core bodies of corporate governance lowered the significance of shareholding toward earnings management. This study’s findings suggest that in family firms in Indonesia, earnings management is becoming more intensive than in non-family firms. Additional tests show that there is an entrenchment effect on family firms in Indonesia. Furthermore, corporate governance leads to earnings management.
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Jaka Winarna,Ari Kuncara Widagdo,Doddy Setiawan 사람과세계경영학회 2017 Global Business and Finance Review Vol.22 No.2
This study aims to obtain empirical evidence related to the effect of the variables such as local government characteristics, infrastructure, and local government financial condition to the financial distress of local governments in Indonesia. Population of this study is all local government that issue the financial statements audited by the Supreme Audit Agency (Badan Pemeriksa Keuangan Repulik Indonesia-BPK RI) in the period 2007 to 2009. The method of sampling is purposive sampling method producing 152 observations. Method of analysis is binary logistic regression. The results show that size (SZ), total program cost for assets (RPCTA), carrying value (CV), ratio of cash quickly (CQR), performance of government wealth (PERF), return on equity (ROE), profit margin (PM), and current liabilities (CL) significantly associate with probability of financial distress of local government. It implies that information presented in the financial statements of local governments in Indonesia has a predictive value, and, therefore is relevant tobe used in decision making.
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