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Showing papers by "Gadjah Mada University published in 2000"


Journal ArticleDOI
TL;DR: Data indicate that ESAT-6 and CFP-10 are promising antigens for highly specific immunodiagnosis of TB, even in BCG-vaccinated individuals.
Abstract: The purified protein derivative (PPD) skin test has no predictive value for tuberculosis (TB) in Mycobacterium bovis bacillus Calmette-Guerin (BCG)-vaccinated individuals because of cross-reactive responses to nonspecific constituents of PPD. T cell responses to early-secreted antigenic target 6-kDa protein (ESAT-6) and the newly identified culture filtrate protein 10 (CFP-10), 2 proteins specifically expressed by M. tuberculosis (MTB) but not by BCG strains, were evaluated. Most TB patients responded to ESAT-6 (92%) or CFP-10 (89%). A minority of BCG-vaccinated individuals responded to both ESAT-6 and CFP-10, their history being consistent with latent infection with MTB in the presence of protective immunity. No responses were found in PPD-negative controls. The sensitivity and specificity of the assay were 84% and 100%, respectively, at a cutoff of 300 pg of interferon-gamma/mL. These data indicate that ESAT-6 and CFP-10 are promising antigens for highly specific immunodiagnosis of TB, even in BCG-vaccinated individuals.

216 citations



Journal ArticleDOI
TL;DR: The endosymbiotic microbiota of the citrus psyllid Diaphorina citri that vectors Liberobacter sp.
Abstract: We investigated the endosymbiotic microbiota of the citrus psyllid Diaphorina citri that vectors Liberobacter sp., the causative agent of citrus greening disease. Eubacterial 16S rDNA fragments were amplified by PCR and cloned from the whole DNA of D. citri. RFLP analysis showed that the PCR products contained five major sequence types. Nucleotide sequences of the five types were determined and subjected to molecular phylogenetic analysis. The first sequence was a member of the γ-Proteobacteria, closely related to mycetocyte symbionts of other psyllids. The second sequence belonged to the β-Proteobacteria, related to Oxalobacter and Herbaspirillum. The third sequence, belonging to the γ-Proteobacteria, showed a significant similarity to the sequences of Arsenophonus spp., known as endosymbionts of a triatomine bug and a parasitoid wasp. The fourth sequence was almost identical to the sequences of Liberobacter spp. in the α-Proteobacteria. The fifth sequence showed a high similarity to the sequenc...

104 citations


Journal ArticleDOI
TL;DR: In this paper, the authors investigated whether IL-8 may exert these effects in children with dengue virus infection and found that levels were significantly higher than in healthy children (P < 0.05), while those of lactoferrin were not.
Abstract: The chemokine interleukin-8 (IL-8) has chemoattractant activity for neutrophils and is able to activate and degranulate these cells. We investigated whether IL-8 may exert these effects in children with dengue virus infection. Circulating levels of IL-8, neutrophilic elastase (a constituent of the azurophilic granula of neutrophils), and lactoferrin, released from specific granula, were measured in 186 children with dengue virus infection, 33 healthy children as negative controls and 11 children with bacterial infections as positive controls. Levels of IL-8 on admission were elevated in 71% of the dengue patients, while the elastase and lactoferrin levels were increased in 68 and 17% of patients, respectively. These levels were significantly higher than in healthy children (P < 0.05) for IL-8 and elastase but not for lactoferrin (by the Wilcoxon-Mann-Whitney [WMW] U test). Similar levels of IL-8 were found in patients with bacterial infections. Levels of IL-8 and elastase in patients with shock were significantly higher than in patients without shock (P = 0.02; WMW), but those of lactoferrin were not. IL-8 correlated with elastase and lactoferrin (r = 0.19 and P = 0.009 versus r = 0.24 and P = 0.001, respectively; two-tailed Spearman rank correlation). Thus, IL-8 levels are increased in most patients with dengue virus infection and correlate with degranulation of neutrophils as well as with some clinical and hemodynamic variables. These findings suggest a role for IL-8 in the pathogenesis of dengue virus infection.

100 citations


Journal ArticleDOI
TL;DR: A series of benzylideneacetophenone derivatives have been synthesized and found to show potent inhibition of the lipid peroxidation in rat liver microsomes, with highest activity in para hydroxy derivatives with two meta tert-butyl substituents.

89 citations


Journal ArticleDOI
TL;DR: Five plants originating from Ivory Coast were selected after an ethnobotanical survey, Alchornea cordifolia, Mitragyna inermis, Nauclea diderrichii, Pterocarpus santalinoides, and Terminalia glaucescens, which traditional healers for the treatment of malaria commonly used.

83 citations


Journal ArticleDOI
TL;DR: The results showed that the flexural strength of relined denture base polymer was significantly higher than that of hard reline resin, whereas the dentures base polymer and reline polymer alone showed a decrease in strength after thermocycling.
Abstract: The properties of denture base and reline resins may be affected by daily changes between room temperature and mouth temperature. The purpose of the study was to evaluate the effect of thermocycling on the flexural strength of the relined denture base polymer with reline resin. Three denture base resins, three hard reline resins and their combinations were tested. Fourteen specimens, 65x10x2.5 mm, were fabricated for each material. Polymer combination specimens were made using 1.5 mm hard reline resin on 1.0 mm cured denture base resins. Half of the specimens were stored for 50+/-2 h in distilled water at 37 degrees C, while the other half were thermocycled for 20 000 cycles between 4 and 60 degrees C. Three point bending tests were conducted on a universal testing machine at a cross-head speed of 0.5 cm/s. The flexural strengths were measured and a statistical analysis was performed on the data using three-way ANOVA (P<0.05). The results showed that the flexural strength of relined denture base polymer was significantly higher than that of hard reline polymer. Thermocycling did not affect the flexural strength of the relined denture base polymers, whereas the denture base polymer and reline polymer alone showed a decrease in strength after thermocycling.

59 citations


Journal ArticleDOI
TL;DR: Two fungi, Paecilomyces fumosoroseus and Hirsutella citriformis, were consistently isolated from the infected insects and molecular phylogeny of their 18S rDNA sequences showed that they belong to the ascomycetous clade of the Clavicipitales/Hypocreales, which embraces many entomopathogenic fungi.

59 citations


Journal ArticleDOI
TL;DR: The results suggested that some isolates of GO from Japan, the Philippines, Indonesia, Thailand, and Nepal constitute one strain, which is similar to Indian and Chinese strains and distinct from the African strain.
Abstract: Subandiyah, S., Iwanami, T., Tsuyumu, S., and Ieki, H. 2000. Comparison of 16S rDNA and 16S/23S intergenic region sequences among citrus greening organisms in Asia. Plant Dis. 84:1518. Polymerase chain reaction was used to amplify and sequence the 16S ribosomal RNA gene (rDNA) and 16S/23S intergenic region of several isolates of citrus greening organism (GO) from Japan, the Philippines, Indonesia, and Thailand. The sequences of 16S rDNA were identical among all the isolates studied, very similar to the published sequences of Thai (99.4 to 100% identity), Nepalese (100% identity), and Indian (98.8% identity) strains, and less similar to an African strain (97.5% identity). The sequences of the intergenic region between 16S and 23S rDNA were also identical among the isolates examined as well as the reported Nepalese and Thai isolates. They were close to the sequences of reported strains of India and China (99.2%) and apart from those of the African strain (85.5%). These results suggested that some isolates of GO from Japan, the Philippines, Indonesia, Thailand, and Nepal cons titute one strain, which is similar to Indian and Chinese strains and distinct from the African strain.

50 citations


Journal ArticleDOI
TL;DR: In this paper, the authors examined the effect of income smoothing on the return and risk of public companies' stocks in Indonesia, and concluded that the first hypothesis cannot be rejected.
Abstract: This research is designed to examine the income smoothing in Indonesia. Income smoothing can be defined as a means used by management to diminish the variabiity of a stream of reported income numbers relative to some perceived target stream by the manipulation of artificial (accounting) and real (transactional) variables (Koch, 1981). Two main isues investigated in this research were factors influencing income smoothing and the linkage between income smoothing and performance (return and risk) of public companies’ stocks in Indonesia. Seventy four listed companies in Jakarta Stock Exchange (JSX) selected using (purposive) judgement sampling method were used as research sample. The sample was then clasified into smoother and non smoother using Eckel’s model (1981). Eckel’s clasification uses three kinds of income as research objects: operating income, income before tax, and income after tax (net income). The result showed that there was income smoothing practiced by companies listed in JSX. Common and special statistical tests according to the hypothesis were used in this research. Common statistic includes descriptive statistics, normality data tests (with One Sample Kolmogorov Smirnov Test) and population tests (with Mann-Whitney U Test and t Test). All kinds of common statistical tests concluded that some data was distributed normally and the rest was not, eventhough those data came from the same population. The first hypothesis examined whether size, net profit margin, industrial sectors, and winner/losser stocks influenced income smoothing. Logistic regression was used to test this hypothesis and concluded that the first hypothesis cannot be rejected. The first conclusion stated that all factors hypothesized were not influence income smoothing. The second hypothesis examined whether there was return difference between smoother and non smoother. This hypothesis was tested with Independent Sample t Test and concluded that there was no return difference between smoother and non smoother. The third hypothesis examined whether there was risk difference between smoother and non smoother. This hypothesis tested with Independent Sample t Test. The last conclusion stated that there was no risk difference between smoother and non-smoother.

47 citations


Journal ArticleDOI
TL;DR: In this article, the authors examined the market reaction on earnings announcement due to the income smoothing and found that there is significant market reaction surrounding the companies' earnings announcement date and these market reaction significantly difference between smoother companies and non-smoother companies.
Abstract: The investor’s attention on net income numbers without regard to the procedures used to generate them, has encourage management to carry out earnings management. Includes within earnings management is income smoothing. Income smoothing can be viewed in term of the reduction in earnings variability over a numbers of periods, or within a single period, as the movement toward unexpected level of reported earning. Objective of this study to examine the market reaction on earnings announcement due to the income smoothing. This study examine ninety nine companies which listed in Jakarta Stock Exchange at least since 1990. Market reaction is measured as cumulative abnormal return five days surrounding the companies’ earnings announcement date. Overall, the result of this study indicate that there is significant market reaction surrounding the companies’ earnings announcement date and these market reaction significantly difference between smoother companies and non-smoother companies. This study is hopes to give contribution to the literature, that income smoothing practice can regard as a signal to better prediction of future earnings by investors and a mean to decrease market reaction on companies’ earnings anouncement.

Journal ArticleDOI
TL;DR: In this article, the effect of three contingency factors (task complexity, system complexity, and user influence) on the relationship between user participation and user satisfaction was investigated, and it was shown that user participation has a direct relationship with user satisfaction.
Abstract: The relationship between user participation and user satisfaction in the system development process still becomes the interesting problem, because there has not been consistent empirical result. In seeking to explain such equivocal results, the effect of three contingency factors- task complexity, system complexity, and user influence— on the relationship between user participation and user satisfaction were investigated. As suggested in the literature, this research tests hypotheses that these spesific contingency factors should aid in identifying situations where user participation would have a strong relationship with satisfaction. Analysis of 102 midle managers from different organization, who become the respondents, indicated that user participation has direct relationship with user satisfaction. The contingency factors were found to play key roles on this relationship.. Task complexity and system complexity proved to be quasi moderator, so that in the high level of task and system complexity, the relationship between user participation and user satisfaction was significantly stronger than in project where task and system complexity was low. User influence was shown to be quasi moderator on the relationship between user participation and user satisfaction. The implications of this study is relevant to system developers and to academicians seeking to explain how and why user participation is needed. The results help explain the relationship between user participation and user satisfaction by suggesting the nature of the relationship under different sets of conditions.

Journal ArticleDOI
TL;DR: The occurrence of symptoms after MSG ingestion did not differ from that after consumption of the placebo, and the study used a rigorous, randomized, double-blind, crossover design.
Abstract: Monosodium L-glutamate (MSG) has been suggested to cause postprandial symptoms after the ingestion of Chinese or oriental meals. Therefore, we examined whether such symptoms could be elicited in Indonesians ingesting levels of MSG typically found in Indonesian cuisine. Healthy volunteers (n = 52) were treated with capsules of placebo or MSG (1.5 and 3.0 g/person) as part of a standardized Indonesian breakfast. The study used a rigorous, randomized, double-blind, crossover design. The occurrence of symptoms after MSG ingestion did not differ from that after consumption of the placebo.

Journal ArticleDOI
TL;DR: In this article, the authors examined the association of information content of total cash flows, components of cash flows and accounting income with stock prices or stock returns, and compared the predictive power of the information content between total cash flow, accounting income and stock prices.
Abstract: The Indonesian Institute of Accountants (IAI) published the Statement of Financial Accounting Standard (PSAK) No. 2, “Statement of Cash Flows” requires companies to publish the statement of cash flows beginning from January 1, 1995. The objective of the study is to examine the association of information content of total cash flows, components of cash flows, and accounting income with stock prices or stock returns. Another objective of the study is to compare the predictive power of between of total cash flows and accounting income with their relation to stock prices or stock returns. As much as 54 manufacturing firms listed in the Jakarta Stock Exchange (BEJ) were taken as a sample using a purposive sampling method. Data from audited financial statements were taken from Indo-exchange files. The statistics method used to test hypotheses is a linear multiple regression. Two models were considered: levels and return models. The multicollinearity test shows that there is no association between independent variables in the regression models, indicating multicollinearity is a serious problem. The heteroscedasticity test shows that variances of disturbances are constant for all observation in independent variables. Therefore, heteroscedasticity is not a problem. Results from diagnostic tests suggest that regression models used in this study are unbiased. The empirical results indicate that disaggregation of total cash flows into their components as required by PSAK No.2 are significantly associated with stock prices in the levels model. This means that the accounting authority has correctly mandated the publication statement of cash flows. In contrast, the results of the study indicate that total cash flows, components of cash flows, and accounting income are not associated with stock returns in the return model.

Journal Article
TL;DR: The advanced technology of internet has brought the new way of business by introduction of the e-commerce Nevertheless, it has potential impact on both ways, positive and negative from the positive side, it can be utilised to enhance overall company's performance However, it also has a lot of potential problems as well, such as cybertax, security and audit trail Therefore, everyone who involves in the ecommerce should account for those issues to reduce or mitigate its impact.
Abstract: The advanced technology of internet has brought the new way of business by introduction of the e-commerce Nevertheless, it has potential impact on both ways, positive and negative From the positive side, it can be utilised to enhance overall company’s performance However, it has a lot of potential problems as well, such as cybertax, security and audit trail Therefore, everyone who involves in the e-commerce should account for those issues to reduce or mitigate its impact

Journal ArticleDOI
TL;DR: Evaluating changes over 1 year in weight and body mass index (BMI) among a population-based sample of non-pregnant women in Indonesia and to identify risk factors for developing under- and overnutrition should be important for future efforts to prevent CED and obesity in the general population.
Abstract: OBJECTIVES To evaluate changes over 1 year in weight and body mass index (BMI) among a population-based sample of non-pregnant women in Indonesia and to identify risk factors for developing under- and overnutrition. DESIGN Cross-sectional studies in 1996 and 1997 in the same population. SETTING Purworejo District, central Java, Indonesia. SUBJECTS Non-pregnant women (n = 4132) aged 15-49 years of age who participated in both 1996 and 1997. Based on BMI, women were classified as having chronic energy deficiency (CED), and as being either of normal weight or obese. RESULTS The mean height of the women was below the fifth percentile of international standards. In 1996, 16.2% had CED, 72.2% were normal and 11.6% were obese. In 1997, the corresponding figures were 14.4%, 71.2% and 14.3%, respectively, revealing a significant mean increase in weight and BMI. Among women classified as normal in 1996, 3.0% developed CED in 1997. Significant risk factors for developing CED were experiences of child deaths and non-use of contraceptives. Among women classified as normal in 1996, 5.3% developed obesity in 1997. Here, significant risk factors included most indicators of wealth as well as occupation. CONCLUSIONS The results should be important for future efforts to prevent CED and obesity in the general population; conditions which are both associated with health risks.

Journal ArticleDOI
TL;DR: In this paper, a broadband seismic station on the western slope of Merapi Volcano was the only operational seismic equipment that provided continuous on-scale recording of the event, which lasted about 10h.

Journal Article
TL;DR: In this article, the usefulness of financial ratios in predicting future earnings is examined. But the authors focus on the usefulness in financial ratios for predicting the future earning changes and not on the performance of financial statements.
Abstract: Financial statements users need financial information of companies to analyze their financial condition and performance. Financial ratios are useful measures for predicting the future earning changes. The study focuses on the usefulness of financial ratios in predicting future earnings. The objective of the study is to empirically examine whether financial statement-based financial ratios have ability for predicting future earnings and which ratios are significant discriminator. Predictive accuracy of financial ratios are measured with high hit ratio from classification matrix list on 2 group are sample analysis and holdout sample. Data in this study were manufacturing firms listed on the Jakarta Stock Exchange. Discriminant analysis were used in testing the ability financial ratios for predicting earnings changes. The multicollinearity test shows that there is no association between independent variables, indicating multicolinearity is not a serious problem. The heteroscedasticity test shows that variances of disturbances are constant for all observation in independent variables. Therefore, heteroscedasticity is not a problem. Because the objective of these analysis was to determine which variables are the most efficient in discriminating earning changes, a stepwise procedure was used. There are five significant ratios (DIV/NI, S/TA, LTD/TA, NI/S, and INPPE/TU). DIV/NI ratio is ratio which most discriminating, while INPPE/TU ratio which least discriminating.

Journal Article
TL;DR: Seroprevalence of hepatitis A virus and varicella zoster antibodies in a Javanese community is investigated to assess the potential benefits and sections of the population who would benefit most from vaccination and have implications for vaccination strategies.
Abstract: Hepatitis A virus (HAV) cause an acute inflammation of the liver. Varicella-zoster virus (VZV) cause chickenpox (varicella) and herpes zoster. Effective vaccines against hepatitis A and varicella are available for children, adolescents and adults. In order to implement an appropriate vaccination policy, a baseline to assess the potential benefits and sections of the population who would benefit most are required. We investigated seroprevalence of hepatitis A virus and varicella zoster antibodies in a Javanese community. A total of 1,103 subjects were studied. The 600 subjects aged 4 to 9 years were sampled between 23 October and 2 November, 1995. The other subjects were sampled between 12 October and 1 November, 1996. The overall prevalence of anti-HAV in cohort was 28.7%. Anti-HAV seroprevalence rates were below 30% until the age of 15 and below 40% until the age of 25. The anti-varicella seroprevalence showed only in two thirds of seropositive population at the age of 15. The results of the study have implications for vaccination strategies for both hepatitis A and varicella zoster.

DOI
01 Jan 2000
TL;DR: In this article, the authors designed seven variables as investigation objects to explain factors/determinants that affect audit delay, and the results can be interpreted that audit delays tend to be longer for the company that announces loss, applies December 31 as fiscal year-end and has a longer relationship to the audit firm.
Abstract: The requirement that annual financial statements be subjected to external audit can conflict with the requirement of timely reporting. To the extent that auditing is a time from a company's fiscal year-end to the date of the auditor's report. Audit delay can affect the timeless of accounting information releases, and it is well known that timeliness is associated with the market's reaction to the information released. Therefore, research on the determinants of audit delay may improve our understanding and contribution to control these factors more efficently and effectively. A prior, it appears that several variables are relevant to audit delay. This study designs seven variables as investigation objects to explain factors/determinants that affects audit delay. The results can be interpreted that audit delays tend to be longer for the company that announces loss, applies December 31 as fiscal year-end and has a longer relationship to the audit firm.

Journal Article
TL;DR: It is concluded that an academic detailing approach of education used in this study has significantly improved knowledge, attitudes and compliance scores.
Abstract: A non-randomized control trial was conducted to develop and evaluate a culturally appropriate academic detailing intervention on the universal precautions knowledge, attitude and behavior of health care workers in hospitals. Fivety-five health care workers (44 nurses and 11 doctors) participated in the study. They were visited individually to discuss principles of universal precautions as well as the effect of auto- matic pilot on their work practices. Self-reported measures of knowledge and attitudes were collected from each participant before and after the intervention. A nurse observer collected measures of participants' compliance with the universal precautions guidelines according to a pre-determined protocol before and after the intervention. There was a significantly different level of knowledge, attitudes and compliance on universal precautions between the control and intervention hospital with p=0.0007, p=0.038 and p=0.03 respectively following the intervention. It is concluded that an academic detailing approach of education used in this study has significantly improved knowledge, attitudes and compliance scores.

Journal ArticleDOI
TL;DR: In this paper, the authors used the error correction model (ECM) to confirm the effect of inventory holding cost of stock on bid-ask spread in Indonesian capital market and found that the ECM estimation gave the evident that the transaction volume and/or return negatively effects on bidask spread both in terms of absolute and relative in cigarette industry.
Abstract: In US Capital Market, the empirical evident showed that the effect of inventory holding cost of stock on bid-ask spread was positive. This paper attempts to confirm the effect in Indonesian Capital Market. The confirmation is performed by using the error correction model (ECM). The case in cigarette industry is used in this paper. There are three companies in this industry including PT BAT, PT H.M. Sampoerna, and PT Gudang Garam. The daily time series data for the year 1996, 1997, and 1998 are used to be analyzed. It was found that the ECM estimation gave the evident that the transaction volume and/or return negatively effects on bid-ask spread both in term of absolute and relative in cigarette industry. It means that the inventory holding cost of stock on bid-ask spread would be positive. Accordingly, the finding is consistent and confirmed.

DOI
01 Jan 2000
TL;DR: In this paper, the authors dilakukandengan tujuan untuk menganalisis/menguji faktor-faktor ying berhubungan dengan timbulnya perataan penghasilan bersih/laba pada perusahaan ying terdaftar di Bursa Efek Jakarta.
Abstract: Perataan penghasilan bersih/laba (income smoothing) merupakan praktik yang umum dilakukan manajer untuk mengurangi perubahan naik turunnya (fluktuasi) laba, yang diharapkan mempunyai) pengaruh yang bermanfaat bagi evaluasi kinerja manajemen. Penelitian ini dilakukandengan tujuan untuk menganalisis/menguji faktor-faktor yang berhubungan dengan timbulnya perataan penghasilan bersih/laba pada perusahaan yang terdaftar di Bursa Efek Jakarta. Tiga faktor yang diuji dalam penelitian ini yang tertuang dalam hipotesa yang berhubungan dengan praktek perataan penghasilan bersih/laba ini adalah ukuran perusahaan, profitabilitas, dan sektor industri. Sampel terdiri dari 75 perusahaan yang terdaftar di Bursa Efek Jakarta selama 5 tahun dari tahun 1994 - 1998, dengan total subsampel 375. Untuk mengidentifikasi perusahaan yang melakukan tindakan perataan penghasilan bersih/laba dengan menggunakan indeks Eckel. Hasil dari indeks Eckel ini menunjukkan bahwa praktek perataan penghasilan bersih/laba juga dipraktekkan oleh beberapa perusahaan yang terdaftardi Bursa Efek Jakarta. Metode statistik yang digunakan adalah statistik inference, meliputi pertama, pengujian univariate, seperti t-test, chi square. Pengujian ini dilakukan untuk melihat perbedaan sistematik yang signifikan antara perusahaan yang melakukan perataan penghasilan bersih/laba dan perusahaan yang tidak, dan yang kedua, pengujian multivariate berupa regresi logistik, yang hasilnya menunjukkan hanya profitabilitas yang merupakan faktor pendorong dilakukannya praktik perataan penghasilan bersih/laba.

Journal Article
TL;DR: This preliminary study showed that breast cancer in Yogyakarta had an aggressive phenotype, and C-erbB-2 positivity was correlated significantly with stage of the disease, number of nodes involved and mitotic index.
Abstract: This study is to evaluate the correlation of some established prognostic factors, hormone receptor and C-erbB-2 expression of breast cancer patients in Yogyakarta, Indonesia. Beginning January 1997, 60 breast cancer patients who were treated either by mastectomy, breast conserving surgery or biopsy, were evaluated clinically in connection with age, menopausal status, stage, tumor size, nodes; also histologically regarding type, grade and mitotic index. Patients were evaluated for estrogen and progesterone receptor, as well as C-erbB-2 expression with immunohistochemical techniques. Median age was 47.5 years old, range from 28 to 80 years old. Most of them were premenopause (65.0%). One patient (1.7%) was a man. Most of the patients were stage IIB (25.0%), 51.7% with positive estrogen receptor and 65.9% with positive progesterone receptor. The type was mostly invasive duct carcinoma, high grade (70.0%). Most of the tumor size ranged between 2-5 cm (56.9%), with more than 3 nodes in 38.3% of patients. High mitotic index was found in 69.5% and positive C-erbB-2 in 71.7% patients. Correlation of C-erbB-2 and other prognostic factors showed that only stage, node and mitotic index had significant correlations (p = 0.016; 0.035 and 0.005, respectively). A significant correlation was also found between ER and PR level, PR and tumor size, stage and tumor size, stage and nodes, tumor size and nodes (p < 0.05), and a borderline correlation between ER and tumor size (p = 0.065) in conclusion, this preliminary study showed that breast cancer in Yogyakarta had an aggressive phenotype. C-erbB-2 positivity was correlated significantly with stage of the disease, number of nodes involved and mitotic index. Hormone receptors also correlated with some prognostic factors in breast cancer patients.

Journal Article
TL;DR: In this article, aktiviatas perbankan tersebut dimana tidak terlepas dari berbagai macam risiko ying dihadapi maka dunia perbankann perlu bertindak rasional dalam artian memperhatikan masalah efisiensi.
Abstract: Pembangunan nasional merupakan rangkaian upaya pembangunan yang terencana dan berkesinambungan dimana tersusun dalam Repelita, bertitik tolak dari hal tersebut industri perbankan memegang peranan sangat penting dalam pembangunan ekonomi tidak hanya di Indonesia, di banyak negara industri perbankan sangat dibutuhkan dalam pembangunan ekonomi, terutama sekali dalam membiayai aktivitas yang berhubungan dengan uang. Berkaitan dengan aktiviatas perbankan tersebut dimana tidak terlepas dari berbagai macam risiko yang dihadapi maka dunia perbankan perlu bertindak rasional dalam artian memperhatikan masalah efisiensi. Masalah efisiensi dirasakan sangat penting pada saat ini dan di masa mendatang, karena antara lain disebabkan (1) permasalahan yang timbul sebagai akibat berkurangnya sumber daya, (2) kompetisi yang bertambah ketat dan (3) meningkatnya standar kepuasan konsumen. Oleh karena itu analisis efisiensi mendesak dilakukan untuk mengetahui dan menentukan penyebab perubahan tingkat efisiensi serta selanjutnya mengambil tindakan korektif supaya terlaksana peningkatan efisiensi.

Journal ArticleDOI
TL;DR: In this article, an analisis penelitian menunjukkan bahwa pada faktor kepribadian (X1) antara akuntan publik dengan ak-untan manajemen, antara kuntan pendidik dengan kartelman, and antara KPT dengan pemerintah terdapat perbedaan persepsi yang signifikan antara AKPT.
Abstract: Penelitian ini bertujuan untuk menguji secara empiris perbedaan persepsi tujun kelompok akuntan (akuntan publik, akuntan pendidik, akuntan pendidik sekaligus akuntan publik, akuntan manajemen, akuntan pendidik sekaligus akuntan manajemen, akuntan pemerintah, dan akuntan pendidik sekaligus akuntan pemerintah) terhadap kode etik akuntan. Hasil analisis penelitian menunjukkan bahwa pada faktor kepribadian (X1) antara akuntan publik dengan akuntan manajemen, antara akuntan pendidik dengan akuntan manajemen, dan antara akuntan pendidik dengan akuntan pemerintah terdapat perbedaan persepsi yang signifikan. Pada faktor kecakapan profesional (X2) terdapat perbedaan persepsi yang signifikan antara akuntan pendidik dengan akuntan pendidik sekaligus akuntan publik. Antara akuntan pendidik dengan akuntan pendidik yang sekaligus akuntan pemerintah terdapat perbedaan persepsi yang signifikan pada faktor tanggung jawab (X3). Sedangkan pada faktor penafsiran dan penyempurnaan kode etik (X5), antara akuntan pendidik dengan akuntan manajemen, antara akuntan pendidik dengan akuntan pemerintah, antara akuntan manajemen dengan akuntan pendidik yang sekaligus akuntan pemerintah, antara akuntan pendidik yang sekaligus akuntan manajemen dengan akuntan pendidik yang sekaligus akuntan pemerintah terdapat perbedaan persepsi yang signifikan.

DOI
01 Jan 2000
TL;DR: In this paper, the authors membahas tentang beberapa metodologi penelitian ying dapat diterapkan pada akuntansi keperilakuan dengan menggunakan pendekatan filosofi ilmu pengetahuan.
Abstract: Artikel ini membahas tentang beberapa metodologi penelitian yang dapat diterapkan pada akuntansi keperilakuan dengan menggunakan pendekatan filosofi ilmu pengetahuan. Beberapa metodologi yang dibahassesuai dengan klasifikasi paradigma yang dikembangkan oleh Burrell dan Morgan (1979) dan dikembangkan penerapannya pada akuntansi oleh Dillard dan Becker (1997), yaitu paradigma fungsionalis, paradigmainterpretif, paradigma humanis radikal, dan paradigma strukturalis. Diharapkan dengan pembahasan ini akan memperkaya wawasan ilmu pengetahuan di bidang akuntansi keperilakuan.

01 Jan 2000
TL;DR: Data from 54 lecturers in private universities at Daerah Istimewa Yogyakarta area, supports the hypothesis that computer anxiety effects negatively skill on end-user computing.
Abstract: This study examines the relationship between computer anxiety and skill in end-user computing. The study extends Harrison and Rainer (1992) and Rifa and Gudono (1999) to lecturer in her education. Data from 54 lecturers in private universities at Daerah Istimewa Yogyakarta area, supports the hypothesis thatcomputer anxiety effects negatively skill on end-user computing.

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TL;DR: In this paper, the authors investigated the volume and price reactions associated with the dividend announcements and found that the relative magnitudes of price and volume reactions are extremely different for 32,88 percent of these sample dividend announcements, relatively similar reactions for 30,87 percent, and the remaining 36,24 percent shows relatively indeterminate reactions.
Abstract: Many of researches on price and volume reaction associated with the earnings announcement have been conducted. Bamber and Cheon (1995) acknowledge that there is a positive relation between the average of magnitudes of price and of volume reaction. Nearly a quarter of the quarterly earning announcements generate price and volume reaction of different relative magnitudes. Surprisingly, there is little empirical evidence of such reaction regarding the dividend announcements. This research investigates the volume and price reactions associated with the dividend announcements. The result of this study shows a dependence between price and volume reaction. Additionally, price and trading volume is positively related. Although there is a relation between price and volume reaction around dividend announcements, the reactions are very relatively different in magnitudes. The relative magnitudes of price and volume reactions are extremely different for 32,88 percent of these sample dividend announcements, relatively similar reactions for 30,87 percent, and the remaining 36,24 percent shows relatively indeterminate reactions.

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TL;DR: The results suggest that up-regulatory functions of IFN-gamma on phagocytic activities of macrophages may play a crucial role in the induction of immune response to P. gingivalis.
Abstract: A murine macrophage cell line was incubated with opsonized Porphyromonas gingivalis and various concentrations of rIFN-gamma, rIL-4 and rIL-10. The number of phagocyted cells were microscopically assessed. The results showed that IFN-gamma upregulated macrophage phagocytosis to this periodontopathogen, and the upregulatory effects was abolished by anti-IFN-gamma antibodies. Neither IL-4 nor IL-10 had any effects on opsonophagocytosis by this cell line. These results suggest that up-regulatory functions of IFN-gamma on phagocytic activities of macrophages may play a crucial role in the induction of immune response to P. gingivalis.