Partisipasi Anggaran, Kepuasan Kerja, dan Kinerja Manajerial: Studi pada Bisnis Keluarga Pempek di Kota Palembang

Budgetary Participation, Job's Satisfaction, and Managerial Performance: Study at Pempek's Business Family in Palembang CityAs a business institution, every business unit must have profit orientation including the business family. This study is going to investigate the managerial performance in pempek business family. The purpose of this study to determine: first, the effect of budgetary participation on managerial performance. Second, mediating effect job satisfaction in the relationship budgetary participation on managerial performance. The analysis technique that used in this study is path analysis. The results showed that budgetary participation has no effect on managerial performance, while the job satisfaction is mediating effect on managerial performance at family business Pempek in Palembang.DOI: 10.15408/ess.v7i1.472

Operating Cash Flow, Earning Response Coefficient, and Fixed Asset Revaluation: Study on Manufacturing Company

The purpose of this study to determine the effect of operating cash flow to the abnormal return and the effect of operating cash flow to the abnormal return of companies that conduct the revaluation is higher than that of non revaluation which adopted SFAS No. 16 (2012). The analysis used in this study are multiple regression, for the period 2012-2015. The results showed that operating cash flow has no effect on non-sampled companies revaluation, while the sample of firms that perform revaluation proves that operating cash flow has a positive and significant impact on the abnormal return. Moreover, the effect of revaluation policy can strengthen the influence between operating cash flow to the firm abnormal return than non revaluation.DOI: 10.15408/etk.v16i1.482

The Soft Scale (Coccus hesperidum) Infesting Holly on Vancouver Island

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The occurrence of the clay-coloured weevil, (Brachyrhinus singularis (L)) in British Columbia (Coleoptera)

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Notes on the life history of the june beetle Polyphylla perversa Casey

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AN ASSESSMENT OF THE PROPOSED NEW RISK MANAGEMENT PROGRAMS

The purpose of this assessment as outlined in the terms of reference is: "To obtain an assessment by an independent third party of the expected performance of the proposed new business risk management program's proposed New NISA and production insurance relative to the current set of risk management programming, including NISA, CFIP, crop insurance and companion programs." Within this context, the specific mandate and scope is to assess "the extent to which the current and proposed programs meet the objectives set out by Agriculture Ministers for business risk management programming, as follows: · to ensure programs are responsive to demand and that government dollars are directed to areas of need with respect to income stabilization, disaster mitigation, insurance coverage and investment; · to provide equal treatment for farmers across Canada facing similar risk situations; · to minimize the distortion of farmers' production and marketing decisions; · to focus on management of risks related to the stability of the entire farm and to avoid duplication of payments; · to be relatively simple and easy to understand; and · to facilitate long term planning by farmers."Risk and Uncertainty,

The apple sawfly Hoplocampa testudinea Klug. on Vancouver Island, British Columbia

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Analisis Tataniaga Sayuran Kangkung Hidroponik di Kota Padang

Penelitian ini bertujuan untuk (1) mendeskripsikan saluran tataniaga sayuran kangkung hidroponik di Kota Padang dan (2) menganalisis efisiensi tataniaga sayuran kangkung hidroponik di Kota Padang. Metode yang digunakan dalam penelitian ini adalah deskriptif kualitatif dan deskriptif kuantitatif dengan pendekatan survey. Metode pengumpulan data yang digunakan adalah wawancara dengan menggunakan panduan wawancara. Metode pengambilan sampel adalah metode sensus untuk petani sebanyak 9 orang dan snowball untuk pedagang sebanyak 3 orang. Hasil penelitian menunjukkan bahwa terdapat tiga jenis saluran tataniaga yang terbentuk dalam proses tataniaga sayuran kangkung hidroponik di Kota Padang yaitu saluran I : petani → pedagang pengumpul → pedagang pengecer → konsumen akhir, saluran II : petani → pedagang pengecer → konsumen akhir, dan saluran III : petani → konsumen akhir. Margin tataniaga terbesar berada pada saluran tataniaga I dan margin tataniaga terkecil berada pada saluran tataniaga III. Bagian yang diterima petani pada pola saluran tataniaga I adalah sebesar 54,88%, saluran tataniaga II sebesar 75,45%, dan saluran tataniaga III sebesar 100%. Nilai farmer’s share terbesar berada pada pola saluran tataniaga III. Saluran tataniaga paling efisien adalah saluran tataniaga III dimana saluran tersebut merupakan saluran tataniaga dengan nilai EP terkecil sebesar 13,14%. Selain itu, pada saluran tataniaga III ini biaya tataniaga yang dikeluarkan juga merupakan biaya tataniaga terkecil yaitu sebesar Rp3.659,20/kg