No abstract

This study aims to examine the effect of Interest Income Growth (IIG), Net Working Capital (NWC) and Capital Expenditure (CAPEX) on Cash Holding (CH). Financial Services companies listed on the Indonesia Stock Exchange for the period 2012-2016. This study also examined the role of Board of Commissioners' Activity as a moderating variable in the relationship between Interest Income Growth, Net Working Capital and Capital Expenditure of the company. The population in this study were 64 financial service companies on the Indonesia Stock Exchange. Samples were obtained by purposive sampling method. The hypothesis in this study was tested by multiple linear regression and Structural Equaton Modeling (SEM) with the WarpPLS 6.00 program. The results of this study indicate that: Interest Income Growth (IIG) has a significant positive effect on Cash Holding; Net Working Capital (NWC) against Cash Holding has no effect; Capital Expenditure on Cash Holding has no significant effect; the relationship between Interest Income Growth to Cash Holding moderated by ADK has a significant effect; the relationship between Net Working Capital (NWC) to Cash Holding moderated by ADK is not significant; the relationship between Capital Expenditure (CAPEX) to Cash Holding moderated by ADK has a significant effect.

The present study features analytical and experimental results of optimizing resistance spot welding performed using a pneumatic force system (PFS). The optimization was performed to join SECC-AF (JIS G 3313) galvanized steel material with SPCC-SD low carbon steel. The SECC-AF is an SPCC-SD (JIS G 3141) sheet plate coated with zinc (Zn) with a thickness of about 2.5 microns. The zinc coating on the metal surface causes its weldability to decrease. This study aims to obtain the highest tensile-shear strength test results from the combination of the specified resistance spot welding parameters. The research method used the Taguchi method using four variables and a combination of experimental levels. The experimental levels are 2-levels for the first parameter and 3-levels for other parameters. The Taguchi optimization experimental results achieved the highest tensile-shear strength at 5049.64 N. It properly worked at 22 squeeze time cycles, 25 kA of welding current, and 0.6-second welding time and 12 holding-time cycles. The S/N ratio analysis found that the welding current had the most significant effect, followed by welding time, squeeze time, and holding time. The delta S/N ratio values were 1.05, 0.67, 0.57 and 0.29, respectively.

Differences and diversity are a necessity, they cannot be avoided in human life. Differences arise from various aspects, such as differences in ethnicity, race, nation and religion. In the Indonesian context, this difference can be seen from the formation of the Indonesian state, where the Indonesian population consists of various tribes, races, and religions, so that disputes often occur between tribes, or between religious follower. Through this study, the author focuses his research on the role of Islam and caring for diversity in Indonesia. Islam has an important role in the formation of the Indonesian state, and has become the religion of the majority of Indonesian's population, even though the state also recognizes five other religions as official religions. Instead of making the Indonesian state an Islamic state, Muslims in Indonesia prefer to bridge the differences that exist to lead to unity in accordance with the Indonesian nation's motto "Unity in Diversity". In the Islamic point of view, difference is a nature, which is implemented by Indonesian Muslims, such as the acceptance of Pancasila as the ideology and principle of

Penelitian ini memiliki tujuan dalam menentukan dan menganalisis pengaruh biaya kualitas terhadap produk cacat pada PT. XYZ Aspal. Jenis penelitian menggunakan studi kasus dengan data didapatkan berdasarkan pada laporan keuangan dan wawancara terhadap manajemen PT. XYZ aspal. Sampel penelitian yang digunakan dalam penelitian diambil dengan berdasarkan produk yang memiliki jumlah produksi terbanyak dari 6 produk sebagai populasi dalam penelitian. Metode penelitian yang digunakan adalam metode campuran (mix method) dengan model explanatory sequential design. Metode kuantitatif dianalisis dengan aplikasi SPSS untuk menguji analisis regresi linier berganda. Analisis ini dilakukan untuk menguji hipotesis penelitian Selanjutnya dilakukan penelitian dengan mengunakan metode kualitatif dengan wawancara dan studi dokumentasi. Wawancara ditinjau berdasarkan persepsi manajemen PT. XYZ Aspal. Hasil penelitian ini menunjukkan bhawa: (1) Biaya pencegahan memiliki pengaruh negatif terhadap produk cacat, (2) biaya penilaian berpengaruh negatif terhadap produk cacat, dan (3) biaya kegagalan internal tidak mimiliki pengaruh terhadap produk cacat.