Purpose of the study: This study aims to determine factors that influence the practice of income smoothing in a company. Methodology: Method of analysis applied logistic regression. This study employed a logistic regression analysis. The use of logistic regression is because the dependent variable is a dummy variable. Main Findings: Results of the test results show that company size significantly influences the income smoothing practice; while for variables of financial leverage, profitability, and public ownership partially give no effect on the practice of income smoothing. Applications of this study: Observations were done in oil and natural gas mining companies during 2012-2016. Novelty/Originality of this study: The results of this study show that the size of the company affects the practice of income smoothing in the oil and natural gas mining companies listed in Indonesia Stock Exchange during the 2012-2016 period. Meanwhile, the financial leverage, profitability, and public ownership partially have an insignificant influence on the practice of income smoothing.

The process of moving the National Capital in Panajam has had an impact on the original ethnicity that inhabits the location, in this case, the Paser ethnicity. These ethnic communities experience patterns of subalternity relations such as their settlement land and livelihood land are suddenly determined without their knowledge, are not involved in decision-making processes, they are prohibited from accessing the zero point and the Central Government Core Area, and are not given space to become local workers in the work of the State Capital projects. This pattern of subalternity relations then developed into a communal identity which became the basis for the spirit of this community to carry out struggles for emancipation. How this community defines itself as a subaltern is the formulation of the problem that will be answered by this research as well as a research objective. This research approach is based on a critical paradigm because the Paser ethnic community which is used as a research subject is in a cyborg position which requires the role of researchers as transformative intellectuals in helping them to get out of their problems. The research method used is a qualitative method with data collection in the form of interviews, FGDs, and observations, all of which are carried out in a participatory manner. The data were analyzed by finding patterns/themes of meaning and presented narratively. The results of the study found that the pattern of unequal relationships gave rise to collective anxiety and collective perceptions as a subordinated group. The conclusion of this study is the pattern of subaltern relations of the 4 dominant forces, namely the state, companies, dominant culture, and transmigrants, which makes them perceive their group as subordinate. The expected suggestion is that this community needs to continue to build awareness together to continue the struggle for the existence of culture and life while continuing to strive for community empowerment in the form of capacity building.

The company mentions the frequent inaccuracies between coal unloading data on barges with coal availability in coal silos and stock piles carried out by Coal handling Control Room (CHCR) operators. Moreover, unloading coal on barges by Ship Unloader (SU) operators took a longer time than the specified estimated time. Therefore, this study aims to investigate whether the physical workloads of CHCR and SU operators are heavy and cause fatigue, which eventually causes a number of problems that lead to company losses, or whether the cause of these problems is not in operator's physical workload. This study involved 16 CHCR and SU operators with 3 work shifts. Physical workload measurement is referred on operator's pulse and temperature. Pulse measurement is manually done to both working and resting operators. Meanwhile, body temperature measurement is done before, when, and after working by using digital thermometer. Cardiovascular Load (CVL) approach is used to check pulses, to find out whether the workload is considered as heavy or light, while body temperature is referred to indicators or normal temperature range. The results of pulse measurements were processed and analyzed using the Cardiovascular Load (CVL) approach. Then, body temperature measurement is carried out to the operator's before work, during work, and after work using a thermometer. The results show that the physical workload of CHCR and SU operators are classified as light and do not potentially lead them to work fatigue. In other words, the source of company's problems is not from physical workloads of CHCR and SU operator but likely from other aspects.

Tujuan penelitian ini adalah menganalisis keselamatan alur pelayaran pada area terminal khusus kayu hutan tanaman industri di Sungai sesayap Sepala dalung Kalimantan Utara dengan mengukur dan menghitung kedalaman, lebar, arus, dan pasang surut sungai sesayap  serta mengukur dan menghitung kebutuhan lebar alur kapal/tongkang yang akan digunakan, kedalaman alur pelayaran, kedalaman kolam, dan area putar pelabuhan/terminal. Metode yang digunakan dalam penelitian ini adalah metode kuantitatif dengan melakukuan survey dan pengukuran hydooceanografi dan batimetri pada sungai sesayap dan perhitungan empiris untuk memperoleh lebar alur kapal, kedalaman alur pelayaran, kedalaman kolam dan area putar pelabuhan/ terminal. Hasil penelitian menunjukkan Kedalaman sungai pada areal terminal khusus hutan kayu tanaman industri memiliki kedalaman maksimal mencapai 16 m pada kondisi muka air rata – rata atau 13,9 m LLWL (pada kondisi air surut terendah). Kecepatan arus rata – rata untuk sungai di lokasi studi adalah 0,400 m/detik dengan dengan total debit sungai yang lewat adalah 4263.73 m3/detik, arah arus dalam pengukuran selama 25 jam menunjukkan pola aliran dalam dua arah, yang mengikut pola pasang surut. Tunggang pasang surut (tidal range) terbesar adalah sekitar 3,56 meter. Pada kondisi air menuju surut yang terjadi dua kali sehari memperlihatkan kecendrungan arah arus menuju timur laut (23 - 24o).  Pada kondisi air menuju pasang terjadi arus cenderung menuju ke barat daya (203o – 204o). Kebutuhan lebar alur untuk 1 kapal adalah 110 meter, Kebutuhan lebar alur untuk 2 kapal adalah 140 meter, Lebar alur keluar-masuk kapal ke kolam pelabuhan direncanakan 250 m, kedalaman kolam pelabuhan 7 meter, luas kolam putar pelabuhan 190 m2 atau 19 ha. Secara umum dapat disimpulkan bahwa Alur Pelayaran terminal khusus kayu hutan tanaman industri industri di Sungai SesayapTanah Tidung aman sebagai lokasi terminal khusus kayu tanaman industri dan dapat dilalui kapal/tongkan dengan kapasitas 300 feet (L x B x H: 91,44 x 24,34 x 5,48 meter)