Pengaruh Current Ratio, Return on Assets Dan Total Assets Turnover Terhadap Investasi Aktiva Tetap

Latar Belakang. Mengingat persaingan dalam dunia USAha yang tinggi menuntut kinerja Perusahaan selalu efektif dan efisien agar dapat menghasilkan laba optimal dan unggul dalam persaingan.Untuk itulah pihak manajemen Perusahaan harus mengoptimalkan kegiatan USAha Perusahaan dalam menginvestasikan aktiva tetap.Untuk dapat mengoptimalkan investasi aktiva tetap maka Perusahaan memerlukan informasi keuangan dengan melakukan interprestasi atau penilaian terhadap kinerja keuangan berdasarkan atas laporan keuangan.Dalam pengoptimalan investasi aktiva tetap maka Perusahaan memerlukan informasi keuangan dengan melakukan interpretasi atau penilaian terhadap kinerja keuangan berdasarkan atas laporan keuangan. Tujuan penelitian. Untuk menguji pengaruh current ratio, return on assets dan total assets turnover yang diukur dengan investasi aktiva tetap. Metode Penelitian. Penelitian bersifat deduktif, yaitu penelitian yang bertujuan untuk otesis melalui validasi teori pada keadaan tertentu, hasil pengujian data digunakan sebagai dasar untuk kesimpulan penelitian, yaitu mendukung atau menolak hipotesis yang dikembangkan dari kajian teoritis. Hasil Penelitian. Uji signifikansi parsial (Uji t) bahwa Current Ratio berpengaruh signifikan terhadap investasi aktiva tetap sebesar 0,005 > 0,5. Return On Assets berpengaruh tidak signifikan terhadap investasi aktiva tetap sebesar 0,772 > 0,05. Total Assets Turnover berpengaruh signifikan terhadap investasi aktiva tetap sebesar 0,041 > 0,05. Dan secara uji signifikansi simultan (uji F) bahwa current ratio, return on assets, dan total assets turnover secara simultan berpengaruh signifikan sebesar 0,028 terhadap investasi aktiva tetap. Besarnya nilai koefisien determinasi (R) adalah sebesar 0,335 atau 33,5% dan sisanya yaitu 66,5% dipengaruhi atau dijelaskan oleh model lain diluar penelitian ini

Efektifitas Penggunaan Buah Anggur (Vitis Vinifera L.) sebagai Bahan untuk Pemutih Gigi (Bleaching) Berdasarkan Perbedaan Konsentrasi

Tujuan penelitian ini adalah untuk mengetahui efektifitas penggunaan jus buah anggur (Vitis vinifera L.) sebagai bahan pemutih gigi (bleaching). Penelitian ini bersifat Eksperimental Laboratoris. Sampel penelitian yang digunakan pada penelitian ini adalah gigi yang telah dicabut sejumlah 20 buah yang terdiri dari gigi insisivus, gigi caninus, dan gigi premolar rahang atas dan bawah. Semua gigi tersebut direndam dalam larutan teh hitam selama 6 hari. Warna gigi diukur dengan Shade guide setelah itu dengan Spectriphotometer. Setelah direndam dengan larutan the hitam lalu direndam dalam jus buah anggur. Kelompok 1 : gigi direndamjus buah anggur konsentrasi 100% selama 56 jam. Kelompok 2 : gigi direndam jus buah anggur konsentrasi 75% selama 56 jam. . Kelompok 3 : gigi direndam jus buah anggur konsentrasi 50% selama 56 jam. Kelompok 4 : gigi direndam aquadest sebagai kontrol selama 56 jam. Warna gigi diukur dengan Spectrophotometer setelah perendaman dengan jus buah anggur. Data tersebut di uji dengan menggunakan analisis data Paired Sample t-Test dan one way Anova. Hasil penelitian didapatkan nilai signifikansinya adalah (0.742) p>0,05 yang artinya tidak terdapat perbedaan yang signifikan antara masing-masing konsentrasi 100%, 75%, dan 50% setelah perendaman dengan jus buah anggur. Berdasarkan uji one way Anova maka nilai perbedaan data dE*ab pdad masing- masing konsentrasi didapatkan nilai signifikansinya p=0.742 (p>0,05) yang berarti tidak terdapat perbedaan yang signifikan antara masing-masing konsentrasi, akan tetapi secara visual perbedaan warna dapat dilihat secara jelas anatara sebelum dan sesudah perendaman dengan jus buah anggur

The Influence of Leadership Style, Integrity and Organizational Commitment on the Performance of State Development Audit Agency (BPKP) at BPKP Representative Office of Aceh Province, Indonesia

The objectives of research are to examine the influence of leadership style, integrity, and organizational commitment on the performance in the State Development Audit Agency of (BPKP) at its representative office area, Aceh province either simultaneously or partially.This study used a sample of 60 respondents consisting of certified auditors who perform inspection tasks on behalf of BPKP representatives in the province. The data used in this study are primary data obtained through a questionnaire distributed directly to the respondents. The analytical method used in data analyzing is the  multiple linear regression.The outcome of a simultaneous hypothesis test indicated that  the leadership style, integrity, and organization commitment have a simultaneously significant effect on the performance of  BPKP’s representative office area in Aceh province. Similarly, tested partially,  it also indicated that  leadership style, integrity, or organizational commitment has partially significant effect on the performance of BPKP’s representatives office area in  the province. Keywords: Leadership Style, Integrity, Organizational Commitment, Performanc

Implementasi Kebijakan Etika Pegawai Negeri Sipil di Sekretriat Daerah Kabupaten Kepulauan Sula Provinsi Maluku Utara

ABSTRACK The service civil policy ethics as stipulated in Government Regulation No. 42 Year 2004 on Soul Coaching Corps and the Code of civil servants, establish ethical obligations that must be implemented by civil servants in performing official duties and relationships of everyday life. But in reality there are many civil servants attitude and behavior is not in accordance with the ethical values ​​of civil servants. Starting from these two studies in this meand to determine how the implementation of the civil service ethics policy at the District Secretariat Sula Islands. The method used was a qualitative method. Data sources / informants of this research is purposive sampling of civil servants in the Sula Islands District Secretariat is 5 persons from the leaders / officials concerned and 10 people on staff employee / executive, so the total number of informants there were 15 people. The instrument in this study is the researchers themselves, while collecting the data using interview techniques. Data analyzed to using qualitative analysis techniques interactive model of Miles and Hubernann. The results on based of the study conclude: 1). Actions to do by the leadership in connection with the implementation of policies such as the civil service ethics laws and regulations (PP.42 2004), fostering employee awareness, and enforcement of ethics rules is already quite effective. 2) An understanding of the ethics of civil servants are set out in PP.42 2004 (in the state of ethics, organizational ethics, ethics in society, ethics in yourself, and the ethics of others civil servants) is good enough. 3). Application of civil service ethics or practice by employees in the execution of official duties generally been pretty good, but not maximized. This means that the attitude and behavior of civil servants in performing official duties in general is quite in accordance with the ethics of civil servants specified in PP.42 2004. Based on these results the conclusion can be stated as the following suggestions: 1) The enforcement of civil servants in the Secretariat ethics to the District Sula Islands needs to be improved. 2) Understanding of the staff of the Secretariat of the islands of Sula District of ethics of civil servants need to be improved; 3) Application of civil service ethics in the execution of official duties should also be improved in environmental Sula Islands District Secretariat. In this connection it is necessary a high awareness of the employees themselves to adjust the attitude and behavior of the ethical values ​​of civil servants

The Effect Of Varied Concentration And Soaking TIME In Corncob (Zea Mays L) Liquid Smoke At On The Quality Of Smoked Catfish (Pangasius Pangasius)

This research had been conducted in April 2015 in purpose todetermine the effect of varied concentration of corncob liquid smoke and soakingtime on the quality of smoked catfish (Pangasius pangasius). The method used inthis study was experimental, designed as Completely Randomized Design (CRD)and composed factorially 3x2. The catfish was eviscerated and then soaked in asolution of corncob liquid smoke at different concentration 4% (K4), 6% (K6) and8% (K8) for 1 hour (L1) and 2 hours (L2). After soaked, the fish were then driedusing an oven at the temperature of 55o C for 12 hours. The quality parametersused were the characteristic of organoleptic, water content, total phenols, totalacids and pH values. The results showed that the differences of concentration andsoaking time in a solution of liquid smoke affected significantly on the quality ofsmoke catfish as show on the score of the appearance, total acids and pH values,but not significantly affected on the score of the texture, odor, taste, water contentand total phenols. The best quality of smoke flavored catfish is produced bysoaking the catfish in a solution of corncob liquid smoke at concentration 6-8%for 2 hours. The characteristics of smoke flavored catfish were showing cleansurface of the meat, neat, and attractive colors (golden yellow). The smoked fishhad the specific odor of smoked fish, delicious taste and distinctive flavor ofsmoked fish, less salty, and a compact and soft texture of the meat. The smokeflavored catfish contained the water 12,88-9,14%, total phenols 0,15-0,21 ppm,total acids 3,73-5,20 and pH value 5,38-5,98

Quality Assessment of Smoked Selais (Cryptopterus Bicirrhis) Results Using Laban Wood Smoke with Different Methods for the Storage Room Temperature

This research was conducted to determine the quality of smoked selais fish is stored at roomtemperature using different curing methods. five types of smoked selais fish were preserved usingliquid smoke from laban's wood with treatment concentration of 6%, 8% which soaked in liquidsmoke rough, and concentration of 6%, 8% in the distillation of liquid smoke, immersion time 60and 90 minutes as the traditional fumigation control. Smoked selais fish were observed for 10, 20,30, 40 days. The results indicated that the smoked fish have a good and uniform quality of alltreatments, with the organoleptic quality assessment, water contain, pH, and peroxide

Peran Orang Tua Dalam Penanaman Disiplin Pada Anak Usia Prasekolah Melalui Pembiasaan Di Kelurahan Cihaurgeulis Bandung

Penelitian ini beranjak dari permasalahan bahwa dalam pembiasaan disiplin pada anak usia prasekolah masih mengalami kesulitan khususnya pada pembiasaan disiplin waktu dan disiplin kepribadian pada anak. Tujuan dari penelitian ini untuk memperoleh data mengenai bagaimana peran orang tua dalam penanaman disiplin pada anak usia prasekolah melalui pembiasaan yaitu disiplin waktu dan kepribadian. Penelitian ini menggunakan metode deskriptif, alat pengumpul data berupa angket yang disebar kepada responden sebanyak 36 orang tua yaitu orang tua yang memiliki anak usia prasekolah di Kelurahan Cihaurgeulis Bandung. Temuan hasil penelitian mengenai peran orang tua dalam penanaman disiplin pada anak usia prasekolah melalui pembiasaan disiplin waktu dan kepriadian, yaitu sebagian besar orang tua membiasakan anak dengan cara memberi contoh, mendampingi anak, mengajak, melatih, membimbing, menasihati, mengingatkan, menegur, dan melibatkan anak. Rekomendasi yang dapat disampaikan pada peneltian ini, yaitu hendaknya orang tua dalam penanaman disiplin waktu dan kepribadian kepada anak usia prasekolah dengan cara memberitahu anak dengan bahasa yang lembut sehingga dimengerti anak dan dengan sentuhan kasih sayang selain itu melalui jadwal kegiatan sehari-hari, papan reward, dan persuasif