1. Ari Fina Bintarti

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The survival of a business entity, is always associated with the management capability to bring these business units to survive as long as possible. Accordingly, the fair if the first allegation is addressed to management. But the accusation was also great potential to widen to the auditors. Going concern problem, which is relatively complex and continues to exist. So that the necessary factors -factors as the definitive benchmark for determining the company's goingconcern status. In order to factors -factors can be consistent, then the required testing -testing that in a volatile economic situation going-concern status can remain in the prediction. The purpose of this research is to show demonstrate the effect of debt default, auditors switching and company size with the chance of receiving going concern audit opinion at service company listed on Indonesia Stock Exchange between 2005 to 2009. The research method used in this research is purposive sampling and data used in this research is financial statement and independent audit report from each company that published on website www.idx.co.id. The model used in this research is logistic regretion. The result of this research indicates the debt default not affect to the receiving of going concern audit opinion, while auditors switching and company size affect the receiving of going concern audit opinion.

Oleh:

IMAN DAN CABANGNYA, 2022

Tiada kata yang mewakili perasaan saya saat ini kecuali rasa syukur. Untuk itu, saya ucapkan terima kasih kepada Tuhan atas rahmat-Nya, saya dapat menyusun makalah ini dengan baik. Meski mendapatkan kendala, tapi saya bisa melaluinya sehingga makalah berjudul "Iman Pokok dan Cabangnya" ini dapat terselesaikan tepat waktu. Makalah ini dibuat dengan tujuan memenuhi tugas Ujian Tengah Semester dari Bapak Safari Hasan pada bidang studi Pendidikan Agama Islam. Selain itu, penyusunan makalah ini bertujuan menambah wawasan kepada pembaca tentang pengertian iman pokok dan cabangnya.

In order to reduce a bad dept happen of credit borrowers candidates, it is better the company (Perum pawn shops) formed special team in analyzing each prospective borrower's credit and provide specialized training in analyzing the prospective borrower's credit 5 c, so that the performance of analysts more effectively and efficiently. And should also pay attention to the truth of chracter analysts, capacity, capital, collateral and the prospective of borrower's credit condition. If necessary supervision in performing analyses in order to avoid the possibility of bad debts from the prospective borrower's credit that can be detrimental to the company (Perum pawn shops) primarily Branch Manager or UPC (Associate Unit Branch).

Tujuan laporan keuangan konsolidasi adalah untuk menyajikan, terutama demi kepentingan pemegang saham dan kreditor perusahaan induk, hasil operasi dan posisi keuangan perusahaan induk serta anak, seolah-olah kelompok perusahaan tersebut adalah perusahaan tunggal dengan satu atau lebih cabang atau divisi. Jadi, laporan keuangan konsolidasi terutama ditujukan bagi investor perusahaan induk, dan bukan bagi pemegang saham minoritas serta kreditor perusahaan anak. Perusahaan anak, sebagai entitas hukum yang terpisah tetap melaporkan hasil operasinya kepada para pemegang saham minoritas. NERACA KONSOLIDASI PADA TANGGAL AKUISISI Entitas konsolidasi adalah suatu entitas pelaporan yang bersifat fiktif (konseptual). Hal ini didasarkan pada asumsi bahwa entitas-entitas yang terpisah secara hukum dan akuntansi dari sebuah perusahaan induk dan perusahaan anaknya dapat digabung menjadi satu perangkat laporan keuangan yang bermanfaat untuk tujuan pelaporan eksternal.

Daemonorops fissa Khorthalsia flagellaris Korthalsia angustifolia Calamus unifarius Dinoderus minutus Daemonorops fissa Khorthalsia flagellaris Korthalsia angustifolia Calamus unifarius Daemonorops fissa Korthalsia flagellaris Korthalsia angustifolia Calamus unifarius Dinoderus minutus Tujuan penelitian ini adalah untuk mengetahui komponen kimia dan ketahanan empat jenis rotan terhadap serangan bubuk kering sebagai dasar pemanfaatan untuk pembuatan mebel dan peralatan rumah tangga. Jenis rotan yang diteliti yaitu wira ( (Miq.) Bl., dahanan ( Miq.), ahas ( Bl.) dan kertas ( H. Wendl.), Kalimantan Tengah dan Sumatera Selatan. Penentuan komponen kimia menggunakan standar TAPPI dan ASTM, sedangkan ketahanan terhadap bubuk Fabr digunakan contoh uji berupa rotan berukuran panjang 2 cm. Hasil penelitian Two of most important basic properties of rattan in furniture and household manufacturing are chemical compound and resistance to powder post beetles. This study examined the two basic properties of four rattan species which are currently less utilized. The four species, namely (Miq.) Bl or rotan wira, Miq. or rotan dahanan, Bl. or rotan ahas and H.Wendl or rotan kertas, were collected from Central Kalimantan and South Sumatera. Chemical compound was determined following TAPPI and ASTM standards. Resistance to powder post beetles ( Fabr.) was tested using 2cm length samples. Results indicated the cellulose and lignin components of the four rattan species are as follow: (Miq.) Bl: 48.00% cellulose and 28.28% lignin, Miq.: 53,0% cellulose and 22,90% lignin, Bl.: 46,49% cellulose and 25,46% lignin, and H.Wendl: 27,10% cellulose and 27.10% lignin. Testing on resistance to powder post beetles showed that (Miq.) Bl and Miq. belong to class II, while Bl. and H.Wendl belong to class III. Thes results sugges the four rattan are appropriate as raw material for furniture fabrication and accessories to provide added value of particular products.