The Implementation of Accounting for Environmental Liabilities

This study aims to discuss the accounting implementation by the Indonesia Companies in recognizing, measuring, presenting, and disclosing environmental obligations that occur as a result of the company\u27s operations. The analysis is carried out by reviewing disclosures on environmental management activities that have been carried out by the company, which has financial reports and annual reports. The method used is descriptive qualitative method with the data used are secondary data, financial statements, and annual reports obtained from the official website of the Indonesia Stock Exchange from 2015 to 2017 fiscal years. The samples employed in this study is thirteen food and beverage subsector companies listed on the Indonesia Stock Exchange from 2015 to 2017. The results of this study suggest that from 2015 to 2017, the food and beverage sub-sector companies have not reported any environmental obligations in the form of social-environmental responsibilities in the financial statements. The companies report their environmental responsibility activities as a company expense reported on the income statement. Accounting for environmental obligations related to recognition, measurement, recording, disclosure, and reporting has not been regulated in financial accounting standards, so reporting environmental obligations is still voluntary

A Semiotic Analysis on the Logos of Three Cafes in Malang

Keywords: Semiotics, Logo, Sign, Connotation, Icon, Index, Symbol.Cafe is very popular in Malang and it usually has a logo to show the characteristics of the cafe and all identities or all aspects of the cafe. In this research, the researcher chooses three logos of cafes in Malang. Then, to get the meaning of the logos, the researcher analyzes them by using semiotic study. This research has three problems of the study to be answered: (1) What typology of signs are found on the logos of three cafes in Malang? (2) What are the connotations of the logos of three cafes in Malang?, and (3) What are the relationships between the sign connotation of the logos of cafes and the history, concept and goals of the cafes?Descriptive qualitative research with content or document analysis is applied in this research. The data analysis is conducted by applying Pierce's theory (1931 in Chandler 2007) that is typology of sign. In order to interpret the meaning of the signs found, connotation theory offered by Chandler (2007) and Fiske (2012) are also used. Purposive sampling is used in this research to select the objects. In this research, the researcher selected Uno cafe, Mochi Maco cafe, and Omah Coffee Cafe.The result of this research discovers that the icon, index, and symbol are found in the logos. The iconic signs are mostly applied and the symbolic signs are used more than the indexical one. The meaning of signs combination found in the logos is interpreted through connotation theory. In accordance with the analysis, the three cafes represent their characteristics through their logos and the three logos of cafes show relationships between the signs connotation and the history, concept, and goals of the cafes. Moreover, the three logos represent characteristics and relation between the sign connotation of the logo and the history, concept, and goal of the café through their symbolic signs in their names.The researcher finally suggests the next researchers analyze other objects as the data source conducting a research related to semiotics study such as posters, novel covers, posters and different logos of cafes in areas other than Malang

Penafsiran Pasal 33 UUD 1945 dalam Membangun Perekonomian di Indonesia

Setiap peraturan Perundang-undangan bersifat abstrak dan pasif. Abstrak karena sifatnya umum, dan pasif karena tidak menimbulkan akibat hukum. Kalau tidak terjadi peristiwa konkrit. Peraturan yang bersifat abstrak itu memerlukan rangsangan agar dapat aktif. Oleh karena itu, setiap peraturan Perundang-undangan perlu ditafsirkan terlebih dahulu sehingga dapat diterapkan. Dalam Pasal 33 UUD 1945 merupakan dasar peraturan perekonomian di Indonesia, sehingga Pasal tersebut sangat penting bagi pembentukan peraturan-peraturan yang ada dibawahnya. Pemahaman terhadap Pasal 33 UUD 1945 tersebut perlu di tafsirkan, sehingga niat dari pembentukan Peraturan tentang perekonomian dapat berjalan sesuai dengan apa yang diinginkan dalam Pasal 33 UUD 1945

Determination of Relative Sedimentation Velocity Using Benthic Foraminifera in Pasaman Barat Sasak Beach Waters West Sumatra Province

This research was conducted in May - August 2018 in the waters of Sasak Beach Pasaman Barat, West Sumatra Province. The purpose of this research was to determine the relative sedimentation velocity, the type of benthic foraminifera, and the distribution pattern of benthic foraminifera in the waters of Sasak Beach Pasaman Barat, West Sumatra. The method used in this research is purposive sampling method which is divided into 3 stations. The highest relative sedimentation velocity is found at Station I with a value of 28.0%, the relative sedimentation velocity is highest at station II with a value of 35.0%, and at station III 20.0%. The most commonly found foraminifera species are Ammonia beccarii, Quinqueloculina disparilis and Quinqueloculina laviegata. Benthic foraminifera from 3 observation stations can be divided into 6 groups. Group I was characterized by Ammonia beccarii (Line Form B), Ammonia beccarii (Line Form C), Textularia aglutinans and Trochammina inflate. Group II is characterized by Ammonia beccarii (Line Form A, B and C), Nonionoides gratelouupi, Quinqueloculina laviegata, and Spiroloculina laviegata. Group III is characterized by Ammonia beccarii (Line Form A, B and C), Spiroloculina laviegata, and Triloculina oblonga. Group IV is characterized by Ammonia beccarii (Line Form A, B and C), Nonionoides gratelouupi, Quinqueloculina disparilis, and Miliolina subrotunda. Group V is characterized by Ammonia beccarii (Line Form A, B and C), Quinqueloculina laevigata and Spiroloculina laevigata. Group VI is characterized by Ammonia beccarii (Line Form A, B and C), and Sigmoilinita distort. The distribution pattern of benthic foraminifera tends to clumpe

Kelayakan Model Integrasi Usahatani Tebu Dengan Usaha Ternak Sapi Dalam Menunjang Kesejahetraan Petani Peternak Di Kabupaten Kerinci

The research aimed was to assess the technical, institutional, commercial, financial and economic feasibility of integration model of cattle production with sugarcane farming and its effect on the prosperity of farmers in Kayu Aro Barat District, Kerinci Regency. The method used was survey method with Stratified Random Sampling technique. Sampling technque consisted of 2 strata i.e. strata I was sugarcane farmers who integrate to cattle production, and strata II was sugarcane farmers who not integrate to cattle production. Each index used present value from cost and benefit flows that were NPV, Net B/C ratio and IRR. For assessing the effect of integration model of cattle production with sugarcane farming on the prosperity of farmer was used path analysis. The study found that integration cattle production with sugarcane farming in Kayu Aro Barat District, Kerinci Regency was feasible. Technical, commercial, financial and economical aspects were partially affect to farmers' prosperity in Kayu Aro Barat District, Kerinci Regency

Karakterisasi, Kesesuaian Lahan Dan Teknologi Kelapa Sawit Rakyat Di Rawa Pasang Surut Kalimantan Tengah

Oil palm extensification in tide land. It's a marginal land which sensitive to degradation. Otherwise, peat is low bearing capacity, subsidence, drying irreversible and close fire and then emission of green house gas. So other soil in the tide land is acid sulfate soils have a pyrite, while be can oxidation can produce of increased soil acidity and ferro and aluminum. Location of research include ine Ex Rice Mega Project ie. Kapuas Regency and Pulang Pisau Regency, and other is East Kotawaringin Regency. Limiting factor in soil mineral are effective dept of soil and drainage class (S3-d2.s2 dan s2-d2); and then in peatland are soil dept, decomposition factor and drainage class (S3-t2.d2, S3-s2d2 dan S3-d2). Agronomic action used farmer and plantation industry very variance, so characteristic and climate quality, land, agronomic, post harvest wil can level of agronomic compound of oil palm in tide land wich better for produce, efficiency, and green environment

Perancangan Model Jaringan ”Enterprise Network” Studi Kasus : STMIK AMIKOM YOGYAKARTA

Perkembangan teknologi di berbagai aspek kehidupan membuat beban kerja manusia menjadi berkurang, lebih cepat, mudah, dan murah. Ditambah dengan fungsi interkoneksi pada penerapan teknologi, manusia dapat dengan dengan mudah berkomunikasi dan bekerja tanpa batas jarak dan waktu. Namun kosekuensi dari hal itu adalah infrastruktur jaringan yang bertambah, aturan yang semakin dinamis, serta manajemen sistem yang cukup tinggi. Jika ketiga aspek tersebut tidak dipikirkan dengan baik, maka performa maupun fungsi interkoneksi tidak maksimal. Solusi yang paling reliable dan efektif adalah dengan mengimplementasikan Model Enterprise Network dengan baik. STMIK AMIKOM Yogyakarta penulis jadikan studi kasus untuk pembahasan karya ini