210Po/210Pb Disequilibria in the Eastern Tropical North Pacific

The 210Po/210Pb disequilibrium was attempted to reveal the small-scale particle dynamics in the eastern tropical North Pacific. Seawater samples in the full water column were collected from three sites in the Tehuantepec bowl near the East Pacific Ridge for determination of dissolved and particulate 210Po and 210Pb. Our results show that TPo/TPb activity ratios in the full water column at the three sites are less than 1, with an average of 0.56, indicating that the total 210Po in the oligotrophic sea is significantly deficient. The activity ratios of DPo/DPb in the dissolved phase are less than 1, while those in the particulate phase are greater than 1 (except for the bottom 300 m), indicating fractionation between 210Po and 210Pb in the scavenging process. A negative linear relationship between 210Po deficit and silicate proves that biological activities are responsible for 210Po deficiency in the upper 200 m. However, the deficit of 210Po in the bottom 300 m may be caused by the horizontal transport of the hydrothermal plume. After correcting the horizontal contribution, the removal rates of 210Po for the 200–1,500 m and the bottom 300 m layers increased by 7.5–21 and 26.1–29.5%, respectively. Correspondingly, the variation range of the residence time of a total 210Po became smaller. Our calculations suggest that horizontal transport is acting as a stabilizer for small-scale variation in the 210Po deficit in the eastern tropical North Pacific. Our study highlights the need to pay more attention to the small-scale variation of 210Po deficit when applying 210Po/210Pb disequilibria to trace biogeochemical processes, and the mechanism responsible for this variation deserves further study.

Moderasi Ukuran Perusahaan pada Profitabilias, Leverage dan Rasio Aktivitas terhadap Kebijakan Dividen

Dividend policy is the company's policy in determining how much profit will be paid as dividends to investors. Dividend policy is the most important determination for a company because it is not only a source of investment profit, but also shows the company's performance. In making dividend payment policies the company considers financial ratios that can have an influence on dividend payment policies. The purpose of this study is to examine the role of company size to moderate the effect of profitability ratios, leverage ratios and activity ratios on dividend policy. This study makes the service sector companies listed on the Indonesia Stock Exchange in 2014-2018 as a research population of 289 companies with the research sample taken using purposive sampling technique as many as 69 companies. This research method uses descriptive quantitative method. Data analysis was processed using Partial Least Squares (PLS) analysis with Warp-Pls 6.0 software. The results of this study indicate that the profitability ratios and activity ratios affect the dividend policy positively and significantly, while the leverage ratio affects the dividend policy negatively and significantly. Firm size strengthens the effect of profitability ratios on dividend policy but does not moderate the effect of leverage ratios and activity ratios on dividend policy

FACTORS AFFECTING THE FINANCIAL AND NON-FINANCIAL RATIOS ON GOING-CONCERN AUDIT OPINION

<p class="JurnalASSETSABSTRAK"><strong>ABSTRACT</strong></p><p>This study aims to determine the factors affecting the financial and non-financial ratios' ongoing concern audit opinion. Data were obtained from 31 property and real estate sub-sector companies listed on the Indonesia Stock Exchange (IDX) from 2014-2017, comprising 124 samples. The data collected were analyzed using the logistic regression analysis method. This result showed that the activity ratios, liquidity, audit quality, previous year's audit opinion, and shopping could affect the provision of a company's going concern audit opinion. Meanwhile, the ratio of profitability, solvency, and company size has a more negligible effect on the going-concern audit opinion.</p><p class="JurnalASSETSABSTRAK"><strong><em>ABSTRAK</em></strong><em></em></p><p><em>Penelitian ini dilaksanakan dengan tujuan untuk mengetahui pengaruh rasio keuangan dan nonkeuangan terhadap opini audit going concern. Penelitian ini mengambil sampel 31 perusahaan subsektor property dan real estate yang terdaftar di Bursa Efek Indonesia (BEI) pada periode tahun 2014-2017 dengan total 124 sampel. Pengujian hipotesis menggunakan metode analisis regresi logistik. Penelitian ini menunjukkan bukti rasio aktivitas, likuiditas, kualitas audit, opini audit tahun sebelumnya, dan opinion shopping dapat memengaruhi pemberian opini audit going concern perusahaan. Sementara rasio profitabilitas, solvabilitas, dan ukuran perusahaan kurang memberikan efek terhadap pemberian opini audit going concern perusahaan.</em></p>

Analisis Laporan Keuangan Di Kantor Bappeda Kabupaten Lombok Barat

This research is entitled Analysis of Financial Statements at the Bappeda Office of West Lombok Regency. The purpose of this study is to find out the 2017-2019 Bappeda Lombok Barat Report using the Liquidity and Solvency ratio. Financial statements are information that describes the financial condition of a company and furthermore this information can be used as a description of the company's performance. Analysis of financial statements in public sector organizations is done by comparing the financial performance of one period with the previous period based on financial statements, there are various types of ratios, namely liquidity ratios, solvency ratios, activity ratios, probability ratios, and growth ratios. The method used in this research is quantitative-qualitative using a deductive approach and analysis using Liquidity Ratios and Solvency Ratios, the current ratio of the Regional Development Planning Agency Office for 2017-2019 shows that in 2014 the current ratio was 667.50% in 2018 it decreased to 592.62 % or (74.88%) then experienced a significant increase in 2019 by 932.84% or an increase of 340.22%. Quick Ratio/Quick Ratio 2017 Quick Ratio/Quick Ratio of 264.91% in 2018 decreased by 170.31% or by 94.61% and then experienced a significant increase in 2019 by 524.25% or by 353.94%. In 2017-2019 based on Solvency Ratio analysis, in 2017-2019 the West Lombok Regional Development Planning Agency was able to pay all its debts then in 2019 it decreased by 0.02 and an average of 0.09%. The results of the calculation of the debt ratio in 2019 decreased by 0.02 and an average of 0.09%.

Analysis of The Effect Of Financial Distress Conditions On Activity / Efficiency Ratios In Manufacturing Companies In Indonesian Stock Exchange During The Covid Period

The study aims to retest the financial ratios derived from balance sheets, income statements, and cash flow statements. This research is also to find out the effect of financial distress conditions on the activities of companies in the manufacturing industry sector during the Covid period. Is there an influence on financial to activity ratios for companies experiencing financial distress during the covid period?. This study used logistical statistical analysis while to determine whether the company experienced financial distress or not, using Altman's Z Score value analysis. After testing, it was found that the ratio of cash position and activity ratio had a significant effect on companies experiencing financial distress.

Perspektif Rasio Likuiditas, Rasio Solvabilitas dan Rasio Aktivitas terhadap Profitabilitas Perusahaan pada Sub Sektor Transportasi di Bursa Efek Indonesia

This study aims to analyze the liquidity ratios, solvency ratios, and activity ratios to the profitability of transportation subsector companies on the Indonesia Stock Exchange for the 2015-2018 period. The data collection method used is the purposive sampling method. This research is a quantitative study. In this study, the population is the transportation sub-sector companies listed on the Indonesia Stock Exchange for the 2015-2018 period. Based on the predetermined criteria, 9 companies were obtained. The analytical method used is multiple linear regression analysis through the F test and t-test to know the effect of the independent variable on the dependent variable. Partially, the current ratio (CR), debt to equity ratio (DER), does not affect profitability, while total assets turnover (tattoo) does not affect profitability. but simultaneously: Current ratio (CR), Debt to equity ratio (DER), and Total assets turn over (TATO) have a significant influence on the company's profitability. Keywords : Current ratio, debt to equity ratio, total assets turn over, and profitability

Supplemental Material: U-Pb speleothem geochronology reveals a major ca. 6 Ma uplift phase along the western margin of Dead Sea Transform

Description of the study sites, Research Methods, U-Th analytical results and Supplemental Figures (Word Document). Dataset 1: Initial 234U/238U activity ratios of Israeli speleothems. Dataset 2: Raw U-Pb geochronological data.