Variasi Substitusi Rumput Laut Terhadap Kadar Serat Dan Mutu Organoleptik Cake Rumput Laut (Eucheuma Cottonii)

Seaweed can be applied as an added ingredient in cake because that is contains a dietary the fiber. Cake is baked with the dough ingredients flour, sugar, eggs and margarine. Research Design with the independent variables substitution seaweed 0%, 10%, 20%, 30%, and the dependent variable dietary fiber and organoleptic value with 5 replications. There is a significant effect on the added of seaweed on dietary fiber at the cake, whereas not significant on organoleptic value. The dietary fiber highest at 30% substitution (4.05%) and the lowest at 0% substitution (2.27%). Cake seaweed most preferred is 30% with an average assessment score highest at 3.8 (like). The most preferred organoleptic value from seaweed cake is brownish yellow, fragrant, soft texture and sweet taste

Analisis Atas Pеrhitungan Dеnda Pеnеrtiban Pеmakaian Tеnaga Listrik (P2tl) Sеrta Pеngakuannya dalam Financial Statеmеnt (Studi Kasus pada PT Pln (Pеrsеro) Distribusi Jawa Timur Arеa Malang Rayon Kota)

This study was donе basеd on thе customеrs of PT PLN who would likе to know how to calculatе finе in еlеctricity utilization control (pеnеrtiban pеmakaian tеnaga listrik – P2TL). This study aimеd to find out about P2TL finе calculation and P2TL fina affirmation in financial statеmеnt of PT PLN in Еast Java Distribution of Malang Arеa for Urban Rayon. This study is a dеscriptivе study with qualitativе approach. Data sourcе of this study is primary data in thе form of еxplanation from еmployееs and sеcondary data in thе form of official rеport on supplеmеnt billing provision of P2TL and also financial statеmеnt. Data analysis was donе by analyzing supplеmеnt billing calculation and analyzing of financial statеmеnt. Finе calculation of P2TL was basеd on Dirеctor Dеcision of PLN No 1486/DIR/2011 and finе affirmation basеd on Financial Accounting Standard Statеmеnt (Pеrnyataan Standar Akuntansi Kеuangan – PSAK) no. 23. Basеd on study rеsult, it showеd that finе calculation of P2TL was in linе with Dirеctor Dеcision of PLN. Finе affirmation of P2TL within financial statеmеnt was as businеss rеvеnuе with approximation codе numbеr 5208000000, account namе is Finе Rеvеnuе of P2TL. Finе rеvеnuе in financial statеmеnt was writtеn togеthеr with еlеctricity salеs account. Kеywords: Finе calculation, Finе affirmation, Pеnеrtiban Pеmakaian Tеnaga Listrik (P2TL), Financial statеmеnt АBSTRАK Pеnеlitian ini dilakukan atas dasar adanya pеlanggan-pеlanggan dari PT PLN yang ingin mеngеtahui bagaimana pеrhitungan dеnda pеnеrtiban pеmakaian tеnaga listrik (P2TL). Pеnеlitian ini bеrtujuan untuk mеngеtahui pеrhitungan dеnda P2TL dan pеngakuan dеnda P2TL dalam financial statеmеnt pada PT PLN (Pеrsеro) Distribusi Jawa Timur Arеa Malang Rayon Kota. Pеnеlitian ini adalah pеnеlitian dеskriptif dеngan pеndеkatan kualitatif. Sumbеr data dalam pеnеlitian adalah data primеr bеrupa pеnjеlasan dari pеgawai dan data sеkundеr bеrupa bеrita acara pеnеtapan tagihan susulan P2TL sеrta financial statеmеnt. Analisis data dilakukan dеngan mеnganalisis pеrhitungan tagihan susulan dan mеnganalisis financial ststеmеnt. Pеrhitungan dеnda P2TL didasarkan pada Kеputusan Dirеksi PLN Nomor 1486/DIR/2011 sеrta pеngakuan dеnda bеrdasarkan Pеrnyataan Standar Akuntansi Kеuangan (PSAK) nomor 23. Bеrdasarkan hasil pеnеlitian mеnunjukkan bahwa pеrhitungan dеnda P2TL sеsuai dеngan Kеputusan Dirеksi PLN Nomor 1486/DIR/2011. Pеngakuan dеnda P2TL dalam financial statеmеnt adalah sеbagai pеndapatan USAha dеngan nomor kodе pеrkiraan 5208000000, nama akun adalah Pеndapatan Dеnda P2TL. Pеndapatan dеnda dalam financial statеmеnt dicatat gabung dеngan akun pеnjualan tеnaga listrik

Pengaruh Price Earning Ratio (Per), Price to Book Value (Pbv), Debt to Equity Ratio (Der), Return on Asset (Roa), Terhadap Return Saham Dalam Jakarta Islamic Index

The stock market is the place to look for funding activities of the company to fund its operations . The main function of the capital market is as a means of capital formation and accumulation of funds for the financing of a company . In order to facilitate the needs of Muslims in Indonesia who have interest in investment in capital market products , then developed Islamic capital markets in accordance with the basic principles of Islam which is expected to add an alternative means of investment in Indonesia in addition to the investment , which is already known and growing banking sector . Islamic stocks are stocks that the operation does not conflict with Islamic law , either the product or its management . Grouping Islamic stocks are in the Jakarta Islamic Index ( JII ) at the Indonesian Stock Exchange ( BEI ) . Getting a return ( profit ) is the main objective of the trading activity of investors in the capital market . Analysis of the company is one of the means used to analyze a stock investor to do by looking at the financial performance assessed with financial ratios . This study aimed to analyze the effect of Price Earning Ratio ( PER ) , Price to Book Value ( PBV ) Debt To Equity Ratio ( DER ) and Return on Assets ( ROA ) on stock returns is incorporated in the Jakarta Islamic Index ( JII ) the period of 2008 – 2012

Analisis Perbedaan Reaksi Pasar Modal Indonesia Sebelum dan Sesudah Peristiwa Non Ekonomi (Studi pada Peristiwa Politik Pilkada DKI Jakarta 2017 Putaran Kedua)

This research uses Event Study analysis method. The research period used was 6 trading days, covering 3 days before the event and 3 days after the second round of DKI Jakarta Regional Head Election 2017. The research is tested by using one sample t-test, paired sample t test, and wilcoxon signed rank test. One sample t test result indicates that abnormal return is significant negative on a day around time period, but it is only affect temporary and not prolonged. However, the result of Paired Sample t-test shows that there is no significant difference between Average Abnormal Return (AAR) before and after political event of the second round of DKI Jakarta Regional Head Election 2017. Wilcoxon Signed Rank Test results also show that there is no significant difference between Average Trading Volume Activity (ATVA) in the period before and after political event of the second round of DKI Jakarta Regional Head Election 2017. Key word: Capital Market, Event Study, Abnormal Return, Trading Volume Activity. АBSTRАK Penelitian ini menggunakan metode analisis studi peristiwa (event study). Periode penelitian yang digunakan adalah 6 hari bursa, meliputi 3 hari sebelum peristiwa dan 3 hari sesudah peristiwa Pilkada DKI Jakarta 2017 Putaran Kedua. Uji statistik yang digunakan untuk menguji hipotesis adalah uji One Sample t-test, uji beda Paired Sample t-tes, dan Uji beda Wilcoxon Signed Rank Test. Hasil uji One Sample t-test menunjukkan bahwa terdapat abnormal return bernilai negatif signifikan pada satu hari di sekitar tanggal peristiwa, yang berarti bahwa pasar bereaksi terhadap peristiwa tersebut, namun hanya bersifat sesaat dan tidak berkepanjangan. Sedangkan hasil uji beda Paired Sample t-tes menunjukkan bahwa tidak terdapat perbedaan yang signifikan antara Average Abnormal Return (AAR) sebelum dan sesudah peristiwa politik Pilkada DKI Jakarta 2017 Putaran Kedua. Hasil uji Wilcoxon Signed Rank Test juga menunjukkan bahwa tidak terdapat perbedaan signifikan antara Average Trading Volume Activity (ATVA) pada periode sebelum dan sesudah peristiwa politik Pilkada DKI Jakarta 2017 Putaran Kedua

Kepuasan Pelanggan pada Westlake Resto: Menggunakan Model Transaksi Spesifik

This study aims to determine the effect of the analysis of food quality, responsiveness, design physic and price to customer satisfaction The Westlake Resto in Yogyakarta.The population of this research is that consumers who ever bought and came to The Westlake Resto in Yogyakarta. The samples in this study of 100 respondens and techniques used are Convenience sampling (sampling by going directly to the place of research). The analysis tool used is multiple linear regression analysis method. This included: validity and reliability test, hypothesis testing through F test and t test and analysis of the coefficient of determinan (R2 ). Based on the analysis conducted found that:Testing the hypothesis by using Test F can be known whether or not a model feasible. Hypothesis testing with t test shows that the four independent variables of food quality (X1), responsiveness (X2), physical design (X3) which proved positively and significantly influence the dependent variable while the price variable (X4) proved negatively and significantly influence the dependent variable customer satisfaction (Y). Adjusted R Square result is 34% customer satisfaction variables able to be explained by four independent variables

Analisis Pengendalian Intern Dalam Sistem Akuntansi Penerimaan Kas Pelayanan Rawat Inap Dan Rawat Jalan Pasien Umum (Studi Pada Rumah Sakit Ibnu Sina Bojonegoro)

This study aims to know the system and procedures for cash receipts inpatient and outpatient care and know the internal control system of cash receipts inpatient and outpatient general patients at Ibn Sina Hospital Bojonegoro. This type of research is descriptive research aimed at serving a full picture of a phenomenon by describing a number of variables related to the problem and the unit is being investigated. The data analysis is to describe the system and procedures for cash receipts inpatient and outpatient and analyze the internal control at Ibn Sina Hospital Bojonegoro. The results of this study indicate internal controls in the accounting system of cash receipts Ibn Sina Hospital are good enough, but there are still some weaknesses such as the lack of counters, delays in financial reporting and the lack of management information system so that the implementation is not time efficient. To improve internal control in Ibn Sina Hospital Bojonegoro there are some suggestions that can be implemented, namely the need for additional counters, the additioni of employees in the accounting department, job training for employees and their dual position spot inspections on the entire function

The Influence of Good Corporate Governance Practice on the Stock Price (Study on Company of Lq45 Index in Indonesia Stock Exchange During 2012-2016)

The purpose of this study to analyze partially of Good Corporate Governance (GCG) practice on the stock price. This study used explanatory research with quantitative approach. Data used was data of LQ45 companies through the annual report that listed in IDX with number of data observation were 23 companies as sample of study during 2012 until 2016. The results of this study explained that: 1) The board of commissioner indicator had positive and significant influence on the stock price; 2) Independent commissioner indicator had positive and significant influence on the stock price; 3) Audit committee indicator had positive influence but not significant on stock price; 4) Financial performance indicator had positive influence but not significant on stock price; 5) Managerial ownership indicator had positive and significant influence on the stock price; 6) Independent director had positive influence but not significant on stock price. This study provided recommendation to companies, investors, analysts and investment institutions in making investment decisions on the company stock in LQ45 company. The result of this study for government should try to re-evaluate the indicator that not significant namely audit committee, financial performance, and independent director through consideration that related to the GCG policy

Analisis Perbandingan Metode Konvensional Dan Metode Activity Based Costing ((ABC) Untuk Tarif Rawat Inap (Studi Kasus Pada RSUD Dr. Saiful Anwar (Rssa) Kota Malang)

This study aims to: 1) implement of conventional methods in the calculation of inpatient rate in RSSA Kota Malang; 2) calculate of ABC method if aplied in the calculation of impatient rate in RSSA Kota Malang; 3) compere between conventonal and ABC method in the calculation of impatient rate in RSSA Kota Malang. Type of resaerch used in this research is discriptive research using case study aproach. Based on the results of resaerch that has been done shows that: 1) the application of conventional methods to calculate inpatient rate in 2015 refers to the Pergub No. 009 Year 2010 and SK Direktur No. 900/6950/302/2013; 2) based on the results that have been done by the researchers, the application of ABC method when used to set the cost of inpatient for VVIP room Rp833.867, VIP room Rp681.976, Utama I Rp563.050, Utama II Rp461.950, Kelas I Rp 202.124, Kelas II Rp 146,122, Kelas III Rp73.267; 3) conventional method tariff calculation when compared with ABC method in VVIP, VIP, Utama I, and Kelas I overcosted or overcharged product cost, while in Kelas II, Kelas II, and Kelas III undercosted or charge product cost too low