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                <text>Muniruddin, Said; Fakultas Ekonomi Universitas Syiah Kuala</text>
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                <text>Tulisan ini bertujuan menelaah Model Reformasi Manajemen Keuangan (Financial Management Reform /FMR model), yang disebut juga dengan Lüder’s Contingency Model. Model ini telah dijadikan konsep dasar untuk menjelaskan reformasi akuntansi pemerintahan di banyak negara. Kajian ini berusaha menganalisa bagaimana teori tersebut dibangun dan berkembang, serta mengevaluasi relevansinya dalam menjelaskan reformasi akuntansi pemerintahan terutama di negara maju. Dengan pendekatan analisa deskriptif, studi ini menyajikan hasil telaah terhadap berbagai publikasi studi banding akuntansi pemerintahan internasional yang berhubungan dengan penerapan, pengembangan, aplikasi dan isu kritis seputar FMR Model.Hasil temuan menjelaskan bahwa FMR/ Lüder’s Contingency Model memiliki peran sangat penting dalam penelitian-penelitian tentang reformasi akuntansi pemerintahan di banyak negara. Ini merupakan satu-satunya model yang paling berhasil dalam menjelaskan teori dan konteks dari reformasi akuntansi pemerintahan di suatu negara. Namun penelitian yang komprehensif dengan menggunakan Model ini baru dipakai untuk komparasi reformasi akuntansi pemerintahan di negara-negara maju.Model ini sendiri masih memerlukan perbaikan karena belum mampu menjelaskan arti ‘reformasi’ atau ‘inovasi’ itu sendiri, ‘dari mana berubah’ serta ‘kemana berubah’. Kemungkinan Model ini akan terus berkembang dimasa mendatang sesuai dengan temuan-temuan baru selama penelitian. Keywords: Contingency Model, FMR Model, Governmental Accounting Reform, Accounting Innovation</text>
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                <text>Jurnal Telaah dan Riset Akuntansi; Vol 1, No 1 (2010): Jurnal Telaah &amp; Riset Akuntansi; 68-83</text>
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                <text>THE REFORM OF GOVERNMENTAL ACCOUNTING: A Discussion of Lüder’s Financial Management Reform (FMR) Model</text>
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                <text>THE RELATION OF PROFITABILITY AND SOLVABILITY TO PRICE EARNING RATIO AND PRICE TO BOOK RATIO (AN EMPIRICAL STUDY ON MANUFACTURING COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE)</text>
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                <text>Maternal anemia is a common problem in pregnancy which causes maternal and fetal oxygen transport disrupted. The disorder may lead to hypoxia of the fetus inside the womb resulting in neonatal asphyxia which is the main cause of neonatal mortality on a term pregnancy. The study aimed to investigatethe relationship between maternal anemia in a term pregnancy with occurrence of neonatal asphyxia Banda Aceh. This is an analytic study using cross sectional design. The study population was all a term pregnant women who gave birth in Zainoel Abidin Hospital and Mother &amp;amp; Child Hospital, Banda Aceh. Data werecollected from medical records of mothers and babies delivered from January to February 2012. Samples were taken by purposive sampling with 91 samples. Maternal (gravidarum) anemia is defined as the condition in which level of Haemoglobin (Hb) &amp;lt; 11gr/dl and neonatal asphyxia defined as Apgar score &amp;lt; 7 at the first or the fifth minutes. The data analyzed using chi square test (==0.05). The results showed that mother who had anemia and having baby with neonatal asphyxia was 10 (20.8%). It also showed that mothers who suffered from maternal anemia are 4.47 times more likely to have baby with neonatal asphyxia (p value= 0,023). In conclusion, pregnant women with anemia have a higher risk to deliver baby with neonatal asphyxia than those of not anemia.</text>
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                <text>Proceedings of The Annual International Conference, Syiah Kuala University - Life Sciences &amp; Engineering Chapter; Vol 3, No 1 (2013): Life Sciences</text>
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                <text>The relationship between maternal anemia of a term pregnancy and neonatal asphyxia in Banda Aceh</text>
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