Analisis Kinerja Keuangan Berbasis Economic Value Added (Eva) Pada PT. Bank Sulutgo

The purpose of this study is to find out how much Economic Value Addedgenerated by PT. Bank SULUTGO in 2014-2016. It is known that PT. Bank SULUTGOis a regional bank of North Sulawesi and Gorontalo which owns shares from variousregions and several companies. It is known that the capital annually PT. BankSULUTGO in 2014-2016 always increases. But with the increase in capital whether ithas made the company able to improve the performance of the company or increase therevenue of the company so as to be able to distribute the fair share of the results to theshareholders of the company. The purpose of this study is "Financial PerformanceAnalysis Based on Economic Value Added at PT. Bank SULUTGO". Financialperformance is needed by the company to evaluate the performance or as a foundationof the company to improve the company\u27s performance. Financial performanceaccording to Ikatan Akuntansi Indonesia (2007) is the determination of the company\u27sability to manage and control its own resources. While EVA is an effectivecommunication tool for value creation that can be reached by line managers thatultimately drive company performance and to connect with capital markets (Young andO\u27Bryne, 2001). The research method used is quantitative descriptive method by usinganalysis tools in the form of Economic Value added to calculate NOPAT, InvestedCapital, WACC, Capital Charges and EVA. Based on the results of research EVAanalysis at PT. Bank SULUTGO 2014-2016 year turned out to fluctuate because EVAcompanies every year down and up. Nevertheless PT. Bank SULUTGO turned out tohave created a positive value in the company in 2014-2016. In 2014 the company is ableto create EVA of Rp. 97,596 (in millions of rupiah), but in 2015 the company\u27s EVAdecreased by 26.08% to Rp. 72,140 (in millions of rupiah) and in 2016 again increasedby 34.01% to Rp. 96,680 (in millions of rupiah). Thus the management has been able tocreate a positive value on the company well and shareholders can entrust theirinvestment to the company

Pemurnian Dan Karakterisasi Lektin Dari Alga Laut Eucheuma cotonii

Lektin adalah protein yang mengikat monosakarida dan oligosakarida secara spesifik tetapi tanpa aktivitas katalisis (yaitu bukan enzim) dan, berbeda dengan antitibody yaitu bukanlah produk dari suatu respon sistim pertahanan tubuh.    Lektin dapat mengagglutinasi berbagai macam sel seperti limfosit, sperma, bakteri dan jamur.  Dengan sifat-sifatnya ini, lektin dapat berperan dalam pencegahan infeksi HIV dan AIDS dan pertahanan terhadap virus dan infeksi dari bakteri dan juga pencegahan terjadinya pembuahan.  Walaupun peningkatan telah dibuat melalui karakterisasi biokimia dari lektin alga laut ini, informasi tambahan diperlukan untuk pengertian yang lebih komprehensif tentang sifat-sifat, struktur bahkan fungsi biologis mereka. Penelitian ini menggunakan alga merah laut Eucheuma cotonii sebagai sumber lektin.  Pemurnian lektin menggunakan serangkaian metode yang dimulai dari ekstraksi, kolom kromatografi dan diakhiri dengan SDS-PAGE.  Penentuan karakteristiknya dilakukan melalui pengujian terhadap eritrosit dan beberapa jenis gula untuk menentukan aktivitas hemaglutinasi dan jenis gula spesifik.  Dari hasil Ekstraksi ekstrak kasar lektin diperoleh sebanyak 1.86% dari berat keringnya.  Setelah melewati kolom kromatografi dari 25 tabung yang dihasilkan  hanya diperoleh 5 tabung yang memiliki kandungan lektin.  Melalui SDS-PAGE diperoleh lektin murni dengan berat molekul 11,7 kD.  Konsentrasi terkecil lektin yang masih memiliki aktivitas hemagglutinasi adalah 2,75 µg.mL-1.  Aktivitas hemaglutinasi lektin ini dapat dihambat oleh gula L-Rhamnose dan Maltose

Analisis Rasio Profitabilitas Pada PT. Sumber Alfaria Trijaya, Tbk (Alfamart)

To assess whether or not the company's healthy performance lies in its financialperformance. To know the level of achievement or success of the company, then thenecessary financial indicators. These financial indicators can be obtained from financialstatements. The financial statements used are balance sheet and income statement. Tofind out how far the development of the company from year to year required ananalysis. The most important aspect in analyzing financial statements is profitability, asa measure of management effectiveness indicated by the profit generated from the saleof corporate investment. An analysis tool that can be used to measure the success rate ofa company in generating profit is to use profitability ratio analysis. The purpose of thisstudy is to determine the financial performance of PT. Sumber Alfaria Trijaya, Tbkreviewed from profitability ratios. Sunyoto (2013) profitability ratio is the ability toprofit from its business. Financial performance analysis tool based on profitabilityratios used in this study is RETURN ON ASSET, RETURN ON EQUITY, MARGINPROFIT NET AND GROSS PROSIT MARGIN from 2012 – 2015. Based on the resultsof the analysis it has been seen that the average RETURN ON ASSET is 5%, below theindustry standard average of 20% and return on equity has a downward trend wherethe average RETURN ON EQUITY is 16 , 60% is still below the industry standardaverage of 30% and net profit margin is 18.15% is still below industry standard and theresult of Gross Profit Margin always increases , The average GROSS PROSITMARGIN showed poor results because only 1.48% was still below the industry averageof 20%. This research is expected to enrich the concept of knowledge about Profitabilityratio analysis. The results of this study are expected to provide meaningful informationto the management of the company regarding the position of Profitability of thecompany

Test of Larvacide Activity from Some Sponge Extracts to Aedes aegypti Larvae

Marine organisms have been known produce certain compounds those could lead for medicine purposes. Sponges are one and the most studied for this aim. oneof the important biological activities which expected from sponge are larvacide activity. The aims this research was to test the larvacide activity aagainst Aedes aegypti larvae from some of sponge extract. Sponge samples were taken from Malalayang Waters, (N 01 ° 27'37 "E 124 ° 47'30") on November 2014 with the depth varies from 2-15 m  with SCUBA. The extraction, preparation of the larvae and activity testing was performed on Biomolecular and Marine Pharmacy Laboratory Faculty Fisheries and Marine Science. The sponge samples were cutted and soaked in 95% Ethanol for over night with 3 repetitions to obtain ethanolic extracts. The extract were filtered and evaporated using freeze dryer then tested onto 10 instars 3 instars m larvae that had been previously maintained. the test was made in triplowith 24 hours observation. abate was used as positive control while negative control clean water was used.The test results showed that of 11 Sponge tested, 10 species showed larvacidal activity and marine sponge extract Tedania sp. has the highest activity compared to 9 extracts. As a suggestion of this research the further purification of Tedania sp. extract is needed to know the structure of active compound.Keywords: Aedes aegypti, Larvacide, Sponge extractABSTRAKOrganisme laut yang dapat dikembangkan menjadi bahan sediaan obat antara lain sponge, dan merupakan salah satu organisme laut yang banyak diteliti. Beberapa aktivitas biologis penting yang diharapkan dari ekstrak sponge salah satunya adalah aktivitas larvasida. Penelitian ini bertujuan untuk menguji aktivitas larvasida nyamuk Aedes aegypti dari beberapa ekstrak Sponge. Sampel sponge diambil di perairan Malalayang, tepatnya di koordinat N 01°27’37” E 124°47’30” pada bulan November 2014 di kedalaman 2-15 m. Sedangkan untuk tahap ekstraksi, penyiapan larva uji dan pengujian aktivitas larvasida di lakukan di laboratorium Biomolekular dan Farmasitika Laut program studi Ilmu Kelautan, FPIK UNSRAT. Dalam penelitian yang dilakukan, sampel diambil di perairan menggunakan peralatan SCUBA. Setelah itu diekstrak dengan larutan etanol 95% dan direndam selama 24 jam dan dilakukan 3 kali pengulagan untuk mendapatkan ekstrak etanolik. Sampel dikeringkan dengan menggunakan alat freeze dryer kemudian diujikan ke 10 ekor larva nyamuk fase instar 3 yang telah dipelihara sebelumnya. Pengujian dilakukan sebanyak 3 kali pengulangan dengan lama pengamatan 24 jam pengamatan. Sebagai kontrol positif digunakan bubuk abate yang biasa dijual di pasaran sedangkan kontrol negative atau tanpa perlakuan digunakan air bersih. Data hasil pengamatan diolah menggunakan Microsoft excel.Hasil pengujian menunjukkan bahwa Dari 11 Sponge yang diuji, 10 jenis menunjukan aktivitas larvasida dengan persentase mortalitas yang bervariasi dan ekstrak sponge laut Tedania sp. memiliki aktivitas tertinggi dibandingkan dengan 10 jenis ekstrak sponge lain dalam pengujian. Sebagai saran dalam penelitian ini yaitu Perlu dilakukan pemurnian lanjut ekstrak lebih lanjut dari ekstrak sponge Tedania sp. yaitu ke tahap partisi dan Perlu adanya variasi konsentrasi dalam pengujian.Kata Kunci : Aedes aegypti, Larvasida, ekstrak Spon

The use of Sponge Crude Extract to Increase Growth and Immune Response of Nile Tilapia Oreochromis niloticus

This study aims to examine the effect of sponge crude extract addition to the fish feed on growth and non-specific immune response of nile tilapia (O. niloticus) and determine the most effective dose of the extract in raising the growth and the non-specific immune response of nile tilapia (O. niloticus). The sponge sample was macerated and then evaporated using a rotary vacuum evaporator until the sample became a paste and mixed with feed. The fish were fed for 14 days respectively as much as 5% of body weight per day with feeding frequency of two times a day. The results showed that addition of sponge crude extract to the fish feed gave good effect on the growth and the non-specific immune response of nile tilapia (O. niloticus) with best dose of  40 g / kg feed.Keywords: Sponge extract, fish immune response, fish growth, immune response, immunostimulant. ABSTRAKPenelitian ini bertujuan untuk menguji pengaruh penambahan ekstrak kasar spons pada pakan ikan terhadap pertumbuhan dan respon imun  non spesifik ikan nila (Oreochromis niloticus) serta menentukan dosis ekstrak kasar spons yang paling efektif dalam meningkatkan pertumbuhan dan respon imun non spesifik ikan nila (Oreochromis niloticus). Sampel spons dimaserasi kemudian dievaporasi menggunakan rotary vacuum evaporator sehingga diperoleh ekstrak kasar berbentuk pasta yang kemudian dicampurkan pada pakan. Ikan uji diberi pakan perlakuan 5% dari bobot biomassa selama 14 hari dengan frekuensi pemberian pakan dua kali sehari. Hasil penelitian menunjukan bahwa penambahan ekstrak kasar spons pada pakan ikan memberikan pengaruh yang baik terhadap pertumbuhan dan respon imun non spesifik ikan nila (Oreochromis niloticus), yang mana dosis yang terbaik adalah 40 gr / Kg pakan.Kata Kunci : Ekstrak spons, respon imun ikan, pertumbuhan ikan, respon imun, imunostimulan

Isolation and Antibacterial Activity Test of Seagrass Epiphytic Symbiont Bacteria Thalassia hemprichii from Bahowo Waters, North Sulawesi

Seagrass is a higher plant and has the ability to produce bioactive compounds such as antibacterial. Seagrass is also a host to a variety of bacteria. Bacteria that live in the host will produce the same compounds as the host's body. The utilization of symbiotic bacteria with seagrasses as producers of bioactive compounds such as antibacterial can be used as a solution to reduce excessive seagrass uptake in nature. On the other hand, bacteria have the advantage of being fast and easy to grow and can be mass-produced and more economical. This study aims to isolate and test the antibacterial activity of the epiphytic bacteria of seagrass symbionts. Epiphytic bacteria of seagrass symbionts were grown on Nutrient Agar media directly in the field and bacterial isolation was carried out based on the morphological characteristics of the bacterial isolates. The antibacterial activity test was carried out using the disc method with the test bacteria Stapylococcus aureus, Streptococcus mutans, Escherichia coli, Salmonella thypi, and antibiotics as positive controls. The ability of bacteria to produce antibacterial was indicated by the formation of an inhibition zone around the paper disc containing the epiphytic bacteria of the seagrass symbiont T. hemprichii. A total of 3 isolates of epiphytic bacteria were isolated from T. hemprichii seagrass from Bahowo Waters, Tongkaina Village, Bunaken District, these isolates are namely Epifit 1, Epiphyte 2, and Epiphyte 3. Epiphyte 2 isolate had antibacterial activity against S. mutans, S. aureus, and S. thypi test bacteria, Epiphyte 3 isolate had antibacterial activity against S. mutans, and S. thypi test bacteria.Key words: Bacteria; Antibacterial; T. hemprichii; symbionts; BahowoAbstrakLamun merupakan tumbuhan tingkat tinggi dan memiliki kemampuan menghasilkan senyawa  bioaktif seperti antibakteri. Lamun juga merupakan tempat hidup atau inang dari berbagai bakteri. Bakteri yang hidup pada inang akan menghasilkan senyawa yang sama dengan tubuh inangnya. Pemanfaatan bakteri yang bersimbiosis dengan lamun sebagai produsen senyawa bioaktif seperti antibakteri dapat dijadikan sebagai solusi dalam mengurangi pengambilan lamun yang berlebihan di alam. Dilain pihak, bakteri memiliki keunggulan karena pertumbuhan bakteri yang cepat dan mudah tumbuh, dapat diproduksi secara massal dan lebih ekonomis. Penelitian ini bertujuan untuk mengisolasi dan menguji aktivitas antibakteri dari bakteri epifit simbion lamun T. hemprichii dari Perairan Bahowo.  Bakteri epifit simbion lamun ditumbuhkan pada media NA secara langsung di lapangan dan isolasi bakteri dilaksanakan berdasarkan karateristik morfologi isolat bakteri. Uji aktivitas bakteri dilakukan menggunakan metode cakram dengan bakteri uji S. aureus, S. mutans, E. coli, dan S. thypi dan antibiotik sebagai kontrol positif. Kemampuan bakteri menghasilkan antibakteri ditandai dengan terbentuknya zona hambat disekitar kertas cakram yang mengandung bakkteri epifit simbion lamun T. hemprichii.  Sebanyak 3 isolat bakteri epifit berhasil diisolasi pada lamun T. hemprichii dari Perairan Bahowo, Kelurahan Tongkaina, Kecamatan Bunaken yaitu Epifit 1, Epifit 2, dan Epifit 3. Isolat epifit 3 memiliki aktivitas antibakteri terhadap bakteri uji S. thypi, isolat Epifit 2 terhadap bakteri uji S. mutans, S. aureus, dan S. thypi, isolat Epifit 3 terhadap bakteri uji S. mutans, dan S. thypi.Kata kunci: Bakteri; Antibakteri; T. hemprichii; Simbion; Bahow

Isolation and Characterization of Partial Mitochondrial CO1 Gene from Marine Insect Gerridae, Stenobates biroi from Mokupa Beach Manado, North Sulawesi Indonesia

Characterization of mitochondrial DNA gene cytochrome oxidase subunit 1 (CO1) of marine insects Gerridae from the Manado beach, North Sulawesi Indonesia after further extracted DNA was amplified by PCR, electrophoresis and sequenced, then the results of CO1 sequences is entered to  BLAST program to get the level of homology with sequences from the NCBI gene bank, the results only turned out to have the highest degree of homology of <87% with sequences obtained. The results showed that the gene sequences of cytochrome oxidase 1 (CO1) of insects Gerridae sea from the beach Mokupa, North Sulawesi is not the same as other Gerridae marine insects have been recorded and published in the NCBI gene bank. Keywords: Marine Insect, Gerridae, CO

UJI AKTIVITAS ANTI ULTRAVIOLET EKSTRAK TERIPANG Holothuria atra, Holothuria scabra SERTA Synapta maculata DARI PANTAI TONGKAINA KECAMATAN BUNAKEN KOTA MANADO

Anti-UV compounds are compounds used for making sunscreen or sunscreen/sunblock that can absorb sunlight. Several classes of antioxidant active compounds such as cinnamates, flavonoids, tannins, quinones, and others have been studied to have the ability to protect the skin from UV rays. The purpose of this study was to determine the anti-UV substance of extracts of three types of sea cucumbers H. atra, H. scabra and                                     S. maculata. This test was conducted using spectrophotometric analysis method using UV-Vis spectrophotometer. Spectrophotometer is a tool used to measure energy relatively if the energy is transmitted, reflected or emitted as a function of wavelength. The results of the anti-UV activity test showed that the three sea cucumbers were able to absorb UV A at 320-400 nm. From this study it can be concluded that sea cucumbers have the potential as anti-UV. It is suggested that it can be further researched with the purification stage.  Keywords: Sea cucumber, Holothuria atra, Holothuria scabra, Synapta maculata, anti-UV     ABSTRAK Senyawa anti UV adalah senyawa yang dipakai untuk bahan pembuatan tabir surya atau sunscreen/sunblock yang memiliki kemampuan untuk menyerap sinar matahari. Adapun beberapa golongan senyawa aktif antioksidan seperti sinamat, flavonoid, tanin, kuinon, dan lain-lain telah diteliti memiliki kemampuan untuk melindungi kulit dari sinar UV.Tujuan dari penelitian ini untuk menentukan substansi anti UV ekstrak ketiga jenis teripang H. atra, H. scabra dan S. maculata. Pengujian ini dilakukan dengan menggunakan metode analisis spektrofotometri dengan memakai alat spektrofotometer UV-Vis. Spektrofotometer adalah alat yang digunakan untuk mengukur energi secara relatif jika energi tersebut ditransmisikan, direfleksikan atau diemisikan sebagai fungsi dari panjang gelombang. Hasil penelitian uji aktivitas anti UV menunjukan bahwa ketiga teripang mampu menyerap UV A pada 320-400 nm. Dari penelitian ini dapat disimpulkan bahwa teripang laut berpotensi sebagai anti-UV. Disarankan agar dapat diteliti lebih lanjut dangan tahap pemurnian. Kata kunci : Teripang laut, Holothuria atra, Holothuria scabra, Synapta maculata, anti-U

Ekosistem Lamun Sebagai Bioindikator Lingkungan Di P. Lembeh, Bitung, Sulawesi Utara

Seagrass ecosystem has a function of spawning, nursery, and feeding ground. Besides, it could be used as a bio-indicator of environmental health. This study of seagrass ecosystem was done in 17- 22 May 2014 in Lembeh Island and Tanjung Merah, Bitung. The purpose of the study is to obtain existing condition of seagrass ecosystem and its role as environment bio-indicator. Purposive sampling method was used representing all study sites. Structure analysis of seagrass communities describes the existing condition, while scoring / weighting method estimate current condition of the seagrass. Results that show there are seven species of seagrass. In the stations opposite to Bitung mainland, 75% of the seagrass are Enhalus acoroides (10-50% covers). Importance value index of the seagrass species were Enhalus acoroides (231–300 %), Thalassia hemprichii ( 102–198 %) and Halophila ovalis (110 %) respectively. Based on the weighting method and environmental standard quality, seagrass ecosystem in Lembeh island opposite to Bitung mainland was in damage and unhealthy condition, while seagrass ecosystem opposite to the open sea was in a good and healthy condition. This was due to the domestic waste that is trapped in seagrass ecosystem in the study site. It is necessary to improve awareness to maintain quality of environmental