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"Tujuan: Membahas perhitungan Tingkat Utilisasi Radioterapi optimal (TURo), aktual (TURa) serta kebutuhan tidak terpenuhi (kesenjangan) antar keduanya untuk kanker serviks dan ovarium di Indonesia. Metodologi: Studi deskriptif desain potong lintang, metode total sampling dengan mengambil data sekunder dari registrasi kanker dan/atau rekam medis internal RS partisipan yang memiliki pusat radioterapi di Indonesia tahun 2019. Hasil: Dari 33 RS partisipan total data kanker serviks dan ovarium adalah 4937 dan 1583. Rata-rata pasien berusia 48-52 tahun (7-91 tahun). Domisili pasien sebagian besar dari Pulau Jawa. Stadium III adalah yang terbanyak untuk kedua kanker serviks (39,4%) dan ovarium (20,8%). Tatalaksana kanker serviks didominasi oleh radioterapi saja dan radioterapi-kemoterapi (28,5% dan 27,4%), sementara kanker ovarium terbanyak adalah kemoterapi-pembedahan (43,8%). Nilai TURo, TURa, dan kebutuhan tidak terpenuhi untuk kanker serviks yaitu 97,2% (90,9-97,4%), 61,24%, dan 36,7% (32,62-37,13%) dan untuk kanker ovarium 1,89% (1,39-4,60%), 4,83%, dan -155,56% (-247,48%-(-5)%). Kesimpulan: TUR masih memiliki kesenjangan yang cukup besar antara aktual dan optimal pada kanker serviks. Sebaliknya, kanker ovarium terkesan adanya utilisasi berlebihan namun kesenjangan terlihat pada eskalasi cakupan yang lebih luas. Diperlukan usaha peningkatan aktualisasi TUR mendekati nilai optimalnya. Faktor-faktor yang mempengaruhi TUR harus dieksplorasi secara universal meliputi segi pasien, klinisi dan sistem kesehatan.

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Purpose: To discuss the calculation of the optimal and actual Radiotherapy Utilization Rate (RURo and RURa) and unmet need (gap) between the two RUR for cervical and ovarian cancer in Indonesia. Methodology: This is a descriptive cross-sectional study with total sampling by taking secondary data from cancer registry and/or medical records of participating hospitals with radiotherapy centers in Indonesia in 2019.

Results: Out of the 33 participating hospitals, the total data on cervical and ovarian cancer were 4937 and 1583. The mean age was 48-52 years old (7-91). Most of the patients were from Java Island. Stage III was the most common for both cancers, 39.4% and 20.8%. The management of cervical cancer was dominated by radiotherapy alone and radiotherapy-chemotherapy (28.5% and 27.4%), while ovarian cancer most were chemotherapy-surgery (43.8%). RURo, RURa, and unmet needs for cervical cancer were 97.2% (90.9-97.4%), 61.24% and 36.7% (32.62-37.13%) and for ovarian cancer were 1.89% (1.39-4.60%), 4.83%, and -155.56% (-247.48%-(-5)%). Conclusion: RUR for cervical cancer still has a sizeable gap between actual and optimal. On the other hand, ovarian cancer gives the impression of overutilization but the gap was seen when escalating wider coverage. Efforts are needed to increase actualization rate close to its optimal value. The factors that affect RUR should be explored universally including the patient, clinician and health system aspects."

"ABSTRAKPenelitian ini bertujuan untuk mengetahui faktor-faktor spesifik perusahaan yang memengaruhi pemilihan struktur modal dan kinerja 104 perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) untuk periode tahun 2005 ? 2015 berdasarkan masa resesi dan ekspansi. Pengujian hipotesis diukur dengan menggunakan regresi Tobit dan Two Step First Difference Generalized Method of Moments (GMM) untuk dynamic panel data dengan total sampel penelitian sebanyak 1144 sampel. Hasil Penelitian menunjukkan bahwa faktor-faktor spesifik perusahaan secara signifikan memengaruhi pemilihan struktur modal yang diproksikan dengan long term borrowing to total assets serta leverage memiliki korelasi negatif signifikan terhadap kinerja perusahaan yang diproksikan dengan PBIT to total assets.

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ABSTRACTThis study is conducted to analyze the firm?s specific factors that determining capital structure choice and corporate performance during recession phase of 104 manufacturing firms publicly listed in Indonesia Stock Exchange for the period year 2005 ? 2015. The hypothesis testing is examined using the Tobit and Two Step First Difference Generalized Method of Moments (GMM) regression for dynamic panel data amounted 1144 total sample. The results show that firm?s specific factors are significantly determining firm?s capital structure choice with long term borrowing to total assets as the proxy; And leverage has a significant negative correlation toward corporate performance with PBIT to total assets as the proxy."

"[ABSTRAKTesis ini membahas intellectual capital disclosure yang dilakukan olehPerusahaan dapat mempengaruhi tingkat risiko yang diterima oleh para investoryang berdampak terhadap tingkat pengembalian (required rate of return) yangdiharapkan oleh para investor atau cost of equity bagi perusahaan. Intellectualcapital disclosure diukur berdasarkan metode content analysis yangdikembangkan oleh Li et al. (2008). Sedangkan cost of equity diukur denganmetode Capital Asset Pricing Model. Hasil dari penelitian ini menunjukkanbahwa pengungkapan intellectual capital memiliki pengaruh yang negatifterhadap cost of equity perusahaan sehingga penelitian ini menyarankan agareksekutif perusahaan lebih banyak melakukan voluntary disclosure untukmengurangi informasi asimetris yang diterima oleh investor.

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ABSTRACTThis thesis focuses on the how intellectual capital disclosure may affect perceivedrisk by the investor thus it will impact to the required rate of return required by theinvestor or Company?s cost of equity. Intellectual capital disclosure was measuredusing content analysis method which was developed by Li et al. (2008). Cost ofequity was calculated using Capital Asset Pricing Model. The result from thisresearch showed that intellectual capital disclosure has a negative correlation withCompany?s cost of equity and suggestion to the Company?s executive to increasevoluntary disclosure to reduce asymmetrical information received by theinvestors., This thesis focuses on the how intellectual capital disclosure may affect perceivedrisk by the investor thus it will impact to the required rate of return required by theinvestor or Company’s cost of equity. Intellectual capital disclosure was measuredusing content analysis method which was developed by Li et al. (2008). Cost ofequity was calculated using Capital Asset Pricing Model. The result from thisresearch showed that intellectual capital disclosure has a negative correlation withCompany’s cost of equity and suggestion to the Company’s executive to increasevoluntary disclosure to reduce asymmetrical information received by theinvestors.]"

"Penelitian ini menganalisis dampak perubahan skema bagi hasil gross split terhadap proses evaluasi biaya operasi kontraktor dan proses administrasi penerimaan migas bagian negara (PNBP Migas). Penelitian dilakukan melalui studi literatur dan wawancara kepada narasumber dari SKK Migas dan Direktorat Penerimaan Negara Bukan Pajak (PNBP)-Kementerian Keuangan. Penelitian dampak gross split ini berfokus pada tiga aspek, yaitu pengawasan dan pengendalian biaya operasi, penganggaran penerimaan migas dalam APBN, dan administrasi PNBP Migas. Hasil penelitian menunjukkan bahwa aspek pengawasan dan pengendalian terhadap kontraktor gross split tidak lagi berfokus pada biaya operasi kontraktor karena tidak ada lagi cost recovery. Sementara itu, biaya operasi hanya sebagai pengurang pajak penghasilan sehingga pengawasan dan pengendalian beralih dari Direktorat PNBP ke Direktorat Jenderal Pajak. Penganggaran penerimaan migas dalam APBN tidak lagi memperhitungkan cost recovery sehingga selisih antara target dan realisasi penerimaan dapat diminimalkan. Dari sisi administrasi gross split, PNBP Migas lebih mudah diadministrasikan karena pemerintah tidak lagi menanggung pembayaran kewajiban kontraktual kepada pihak terkait dan PNBP SDA Migas dapat diakui lebih awal tanpa diperhitungkan terlebih dahulu dengan pencadangan atas kewajiban kontraktual.

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This study analyzes the impact of changes to the gross split scheme on the process of evaluating contractor operating costs and the administration process of state oil and gas non-tax revenue (PNBP Migas). The study was conducted through literature studies and interviews with resource persons from SKK Migas and the Directorate of Non-Tax State Revenues (Direktorat PNBP) - Ministry of Finance. This study focuses on the impact of gross split to three aspects, namely supervision and control of operating costs, budgeting of oil and gas revenues in the state budget, and administration of oil and gas PNBP. The results showed that the aspects of supervision and control of gross split contractors no longer focused on contractor operating costs because there was no cost recovery. Meanwhile, operating costs only become a deduction from income tax so that supervision and control shifts from the Direktorat PNBP to the Directorate General of Taxes. Budgeting of oil and gas revenues in the APBN no longer takes into account cost recovery so that the difference between the target and realization of revenues can be minimized. In terms of gross split administration, PNBP Migas is easier to administer because the government no longer bears the payment of contractual obligations to related parties and Oil and Gas Natural Resources PNBP Migas can be recognized earlier without being calculated in advance with the provision of contractual obligations."

"Today people use financial report as a tools to analize profit or deviden prediction in the future. Profit can be use as indicator to evaluate operational performance the firm as Investor and Creditor use it for evaluate the management work, earning power prediction dan gain prediction in the future. Capital is one of production factor that firm needs. Using for get another fresh money. So that way Cost of Capital more important use as connection between investment decision and capital cost decision. The problem of this case is :

1. Is there relationship between charactheristic firm and cost of capital in manufacture company and variety industry company?
2. Is there a different relationship between charactheristic firm and cost of capital in manufacture company and variety industry company?
The writer used quantitative approach in this research; it produced the descriptive of characteristic firm and implied cost of capital. Data collection used quantitative techniques through annual report company period 2003 - 2007 For the sampling, the writer used non probability sampling with purposive sampling technique. The population is manufactur company and variety industry company. The writer use 14 sample of manufacture company and 14 sample of variety industry company.
In this study, we propose an alternative technique for estimating the cost of capital. Specially, we use discounted residual income model. When we examine firms characteristic that are systematically related to the estimates of cost of capital. It is shown thay a firm?s cost of capital function of its leverage firm value, leverage market, firm size and earning variabilities. The fundings suggest that these variables can be exploited to estimates future cost of capital in Indonesia In the case of manufacturing industry, these variables explain around 15.6% of the cross sectional variation in the future implied cost of capital and in the case of variety industry these variable explain around 29.4%. the findings suggest that these variables can be exploited to estimate cost of capital in Indonesia."