Rasio Aktivitas

Rasio aktivitas (activity ratio) adalah rasio yang digunakan untuk mengukur seberapa efektif perusahaan dalam memanfaatkan semua sumber daya yang dimilikinya. Efesiensi yang dilakukan misalnya di bidang penjualan, penagihan piutang dan efesiensi di bidang lainnya. Rasio aktivitas juga digunakan untuk menilai kemampuan perusahaan dalam melaksanakan aktivitas sehari-hari. Dari hasil pengukuran dengan rasio aktivitas akan terlihat apakah perusahaan lebih efesien dan efektif dalam mengelolah aset yang dimilikinya atau mungkin justru sebaliknya.

Limited-angle TOF-PET for intraoperative surgical applications: proof of concept and first experimental data

The intraoperative gamma probe (IPG) based on single gamma-ray detection remains the current gold standard modality for sentinel lymph node identification and tumor removal in cancer patients. However, IPGs do not meet the <5% false negative rate (FNR) requirement, a key metric suggested by the American Society of Clinical Oncology (ASCO). We aim to reduce FNR by using time of flight (TOF) PET detector technology in limited angle geometry system by using only two detector panels in coincidence. For proof of concept, we used two Hamamatsu TOF PET detector modules (C13500-4075YC-12) featuring 12× 12 arrays of 4.14× 4.14× 20 mm3 LFS crystal pixels with 4.2 mm pitch and coupled one-one to silicon photomultiplier (SiPM) pixels. The measured detector coincidence timing resolution (CTR) was 271 ps FWHM for the whole detector. We 3D printed lesion phantom containing spheres 2–10 mm in diameter, representing lymph nodes, and placed it inside a 10-liter warm background water phantom. Experimental results showed that with subminute data acquisition, 6 mm diameter spheres could be identified in the image when a lesion phantom with a 10:1 activity ratio to background was used. The simulation results were in good agreement with the experimental data by resolving 6 mm diameter spherical lesions with a 60 second acquisition time in a 25 cm deep background water phantom with a 10:1 activity ratio. As expected, the image quality improved as the CTR improved in the simulation and with decreasing background water phantom depth or increasing lesion-to-background activity ratio in the experiment. With the results presented here, we concluded that using a limited angle TOF PET detector system is a major step forward for intraoperative applications in that lesion detectability is beyond what conventional gamma- and NIR-based probes could achieve.

RASIO AKTIVITAS DALAM LAPORAN KEUANGAN

Rasio Aktivitas ( activity ratio) merupakan rasio yang digunakan untuk mengukur seberapa efisien industri dalam menggunakan seluruh sumber energi yang dimilikinya. Efesiensi yang dicoba misalnya di bidang penjualan, penagihan piutang serta efesiensi di bidang yang lain. Rasio kegiatan pula digunakan untuk memperhitungkan keahlian industri dalam melakukan kegiatan setiap harinya.

Dampak Profitabilitas, Rasio Likuiditas Dan Rasio Leverage Terhadap Financial Distress Pada Perusahaan Jasa Sub Sektor Property Dan Real Estate Di Indonesia

Financial distress starts from the company's inability to fulfill its obligations. Companies that have consecutively decreased, the company was in financial distress before the bankruptcy occurred.The purpose of this study was to determine the effect of profitability ratios, activity ratios and leverage ratios on financial distress in property and real estate sub-sector service companies listed on the Indonesia Stock Exchange (BEI).The research method used is a quantitative method with descriptive and verification approaches, quantitative research methods are research methods used to examine a particular population or sample. Descriptive research method is used to determine the value of the independent variable, while verification is used to determine the effect of two or more variables.The results showed the average value of each variable as follows: Financial Distress 4.52, Profitability Ratio 0.07, and Activity Ratio 17.13, Leverage Ratio 52.76. The results of the t test of the Profitability Ratio have an effect on Financial Distress, and the Activity Ratio has no effect on Financial Distress, the Leverage Ratio has an effect on Financial Distress. Based on the results of the f test, it shows that the profitability ratio, activity ratio and leverage ratio simultaneously (together) have a significant effect on financial distress. Keywords: Profitability Ratio, Activity Ratio, Leverage Ratio, Financial Distress.

Влияние турбулентности и восходящих потоков воздуха на дочерние продукты распада радона

In this paper, a simulation of the distribution of radon progeny over the height of the atmosphere, depending on the amount of turbulent mixing and the vertical air velocity, is presented. The obtained results are compared with the change in the activity ratio of Bi-214/Pb-214 isotopes recorded in rainwater during 3-year observations in Prague. It is found that the reasons for the most common values of Bi-214/Pb-214 can be the height of the lower edge of the cloud of 0.2-1.4 km and the vertical air velocity of 0.1 – 0.2 m / s. The ratio changes slightly from changes in the turbulent mixing, the value of the vertical air movement makes the main contribution. It is found that with the increase in the intensity of rain, a shift in the radioactive equilibrium should occur due to an increase in the velocity of vertical air. Atmospheric inversion is able to balance the volumetric activities of the descendants of atmospheric radon, atmospheric inversion can be identified by the equality between the activities of the radon progeny in the atmosphere at different altitudes or in rainwater. It is shown that the search for the relationship between precipitation intensity and gamma radiation is expose to error, without taking into account the influence of the АBi−214/АPb−214 ratio, due to the unequal activities of the atmospheric isotopes Bi-214 and Pb-214. This error of 7-14% when using gamma radiometry, and of 5-9% when using dosimeters is estimated. олучены результаты моделирования распределения дочерних продуктов радона в атмосферном столбе по высоте, объясняющие изменение концентраций радионуклидов в дождевой воде в зависимости от высоты нижней кромки облаков. Значения соотношений активностей АBi−214/АPb−214 радионуклидов дождевой воды от 0.6 до 0.8, могут возникать при высоте нижней кромки облаков от 0.2 до 1.4 км и адвекции от 0.1 до 0.2 м/с соответственно. Произведена оценка шибки от 7 до 14%, возникающая при использовании гамма радиометров, и от 5 до 9% — дозиметров, во время осадков с целью поиска корреляции роста гамма-фона и интенсивности жидких ливневых осадков.

ASPEK KEUANGAN

PENGERTIAN ASPEK KEUANGAN Keuangan (bahasa Inggris: finance) mempelajari bagaimana individu, bisnis, dan organisasi Meningkatkan, mengalokasi, dan menggunakan sumber daya moneter sejalan dengan waktu,dan Juga menghitung risiko dalam menjalankan proyek mereka.Aspek keuangan merupakan aspek yang digunakan untuk menilai keuangan perusahaan secara keseluruhan.Aspek keuangan memberikan gambaran yang berkaitan dengan keuntungan perusahaan, sehingga merupakan salah satu aspek penting untuk diteliti kelayakannya. Istilah keuangan dapat berarti:•Ilmu keuangan dan asset lainnya•Manajemen asset tersebut•Menghitung dan mengatur risiko proyekSUMBER-SUMBER DANA Untuk mendanai suatu kegiatan investasi maka biasanya diperlukan dana yang relative cukup besar. Perolehan dana dapat dicari dari berbagai sumber dana yang ada seperti dari modal sendiri atau dari Modal pinjaman atau keduanya.Dilihat dari segi sumber asalnya, modal dibagi 2 (dua) macam, yaitu:1.Modal asing (modal pinjaman) Modal asing atau modal pinjaman merupakan modal yang diperoleh dari pihak luar Perusahaan dan biasanya diperoleh secara pinjaman.2.Modal sendiri adalah modal yang diperoleh dari pemilik perusahaan dengan cara Mengeluarkan saham baik tertutup atau terbukaARUS KAS (CASH FLOW) Arus kas adalah jumlah uang yang masuk dan keluar dalam suatu perusahaan mulai dari investasi Dilakukan sampai dengan berakhirnya investasi tersebut.Dalam hal ini investor yang terpenting Adalah berapa kas bersih yang diterima dari uang yang diinvestasikan disuatu usaha.KRITERIA PENILAIAN INVESTASI Adapun kriteria yang biasa digunakan untuk menuntukan kelayakan suatu usaha atau investasi Adalah:1.Playback period (PP)2.Average rate of return (ARR)3.Net present value (NPV)4.Internal rate of return (IRR)5.Profitability index (IP)6.Serta berbagai rasio keuangan seperti rasio likuiditas, solvabilitas, aktivitas dan profabilitasJenis- jenis laporan keuangan Dalam praktiknya jenis-jenis laporan keuangan yang ada adalah sebagai berikut:1.Neraca2.Laporan laba/ rugi3.Laporan arus kas4.Laporan perubahan modalPROYEKSI NERACA DAN LAPORAN LABA/RUGI*Neraca (income statement) Neraca merupakan laporan keuangan yang menunjukan posisi harta, utang, dan modal perusahan Pada waktu tertentu.Artinya, neraca dapat dibuat untuk mengetahui kondisi keuangan perusahaan Dalam waktu tertentu setiap saat dibutuhkan.*Laporan Laba/Rugi (balance sheet) Laporan laba/rugi adalah laporan yang menunjukan jumlah pendapatan yang diperoleh dan Biaya-biaya yang dikeluarkan dalam suatu periode tertentu.PENGUKURAN DENGAN RASIO KEUANGAN Agar laporan keuangan yang disajikan dapat diartikan dengan angka-angka yang adil laporan Keuangan, maka perlu dianalisis.Alat analisis yang dapat digunakan adalah rasio-rasio keuangan.Adapun sebagian dari jenis-jenis rasio-rasio keuangan yang dimaksud adalah sebagai berikut: *Rasio likuiditas (liquidity ratio) *Laverage Ratio *Rasio aktivitas (activity ratio) *Rasio profitabilitas (profitability ratio).

Corporate Financial Distress: The Impact of Profitability, Liquidity, Asset Productivity, Activity and Solvency

This study aims to determine the importance of liquidity, profitability, asset productivity, activity, and solvency in cases of corporate financial distress. One hundred and five firms in the extractive industry in the United States were analyzed. Firms must be publicly traded and have filed form 10-K reports with the securities and exchange commission of the United States to be considered for the study’s population. The measure of corporate financial distress is the Altman Z-score. By using the Altman discriminant function, this study identifies the precipitants of corporate financial distress. This is especially important because widespread corporate financial distress could cause global financial system volatility. The indicators were measured in the last two years before the distressed firms declared bankruptcy. The results indicate that liquidity, profitability, asset productivity and solvency have an impact on the financial health of firms and therefore, on financial distress. The study further determines that activity ratio does not have a statistically significant relationship with financial distress.

Implementasi Financial Literacy Dalam Upaya Meningkatkan Financial Performance Pada Keberlangsungan Usaha Koperasi

The purpose of this research is to know the level of implementation of cooperative’s financial literacy in an effort to increase financial performance in cooperative’s business sustainability at the GKSI West Java Regional. Based on the research result that the level of financial literacy of administrators and managers are in Sufficient Literate (Quite Intellect), afterwards there are also supported by the indirect cash flow data which is in the third (3) cash flow pattern, it means the operating cash flow and financing cash flow is in positive (+) pattern, however the investment cash flow is in negative (-) pattern. Based on the financial performance from liquidity ratio, the cooperative is in very unwell criteria because the cooperative’s interval ratio is >300%, and from the activity ratio, the cooperative is in very unwell criteria because the cooperative’s interval ratio is <6 times, and from the leverage ratio, the cooperative is in well criteria because the cooperative’s interval ratio is <40%, and from the profitability ratio, the cooperative is in very unwell criteria because the cooperative’s interval ratio is <3%. Based on trend analysis, the sales forecasting rate for the next 5 years will be decreased every year. Then, it can be concluded that the administrators and managers have to reincrease their financial literacy to increase financial performance in its cooperative’s business sustainability.

Method to Determine the Statistical Technical Variability of SUV Parameters

Background: Some of the parameters used for the quantification of Positron Emission Tomography (PET) images are the Standardized Uptake Value (SUV)Max, SUVMean and SUVPeak. In order to assess the significance of an increasing or decreasing of these parameters for diagnostic purposes it is relevant to know their standard deviation. The sources of the standard deviation can be divided in biological and technical. In this study we present a method to determine the technical variation of the SUV in PET images.Results: This method was tested on images of a NEMA quality phantom with spheres of various diameters with full-length acquisition time of 150 s per bed position and foreground to background activity ratio of F18-2-fluoro-2-deoxy-D-glucose (FDG) of 10:1. Our method is based on dividing the full-length 150 s acquisition into subsets of shorter time length and reconstructing the images in the subsets. The SUVMax, Mean and Peak were calculated for each reconstructed image in a subset. The coefficient of deviation of the SUV parameters within each subset has then been used to estimate the expected standard deviation between images at 150 s reconstruction length. We report the largest technical variation of the SUV parameters for the smallest sphere, and the smallest variation for the largest sphere. The expected variation at 150 s reconstruction length does not exceed 6% for the smallest sphere and 2% for the largest sphere. Conclusions: With the presented method we are able to determine the technical variation of SUV. The method enables us to evaluate the effect of parameter selection and lesion size on the technical variation, and therefore to evaluate its relevance on the total variation of the SUV value between studies.

FUNDAMENTAL EFFECT OF MICRO ECONOMICS ON STOCK PRICES IN THE JAKARTA ISLAMIC INDEX

This study aims to examine the effect of microeconomic fundamentals as proxied by financial ratios to stock prices in the Jakarta Islamic Index (JII) group. The population in this study were companies that were consistently incorporated in JII for the period 2011-2015 and were analyzed using multiple linear regression. The results of this study indicate that there are three variables that have a significant influence on Islamic stock prices in the JII group, namely the market ratio proxied by EPS, the leverage ratio proxied by DAR and the activity ratio proxied by TATO, while the profitability ratio as proxied by ROA and liquidity ratio as proxied by CR. partially does not affect the price of sharia shares at JII. However, simultaneously effect. This indicates that the three proxies that have a positive effect have a relationship with agency problems, namely between the principal (shareholder) and the agent (management).