Analysis of the Role of Technical Implementing Unit of the Ministry of Environment and Forestry in Forestry Decentraliztion Implementation

The role of Technical Implementing Unit (TIU) is one of prominent issues of decentralization. A study was carried out to identify decentralization issues in South Sulawesi and East Java Provinces as well as to measure stakeholder attitudes towards the existence of TIU. The results showed that the existance of BKSDA, BTN, BPA, BPKH, and Balai Diklat LHK are recognized importantly. Meanwhile, BPHP and BPDASHL are considered to be less important in the region because their functions and authorities can be delegated to the provincial and regent/city governments. Similiar recognition applied to BPTH and Balai Litbang LHK. The emerging issue of decentralization in East Java is the placement of local officials which is inconsistent with their competence, lacking of funding from APBD for forestry developmentt, high demand from public to be enganged in the management of the forest, and overlapping authority. Meanwhile in South Sulawesi the capacity of local forestry agencies are impaired, authority is misused, and consolidation of the region is delayed, ego among vertical instituions ego and poor coordination. Based on the indicator of good forest governance, it is measured that the attitude of stakeholders and organizational capacity in East Java and South Sulawesi is neutral and good respectively

Engaruh Pemahaman Akuntansi Dan Ketentuan Perpajakan Serta Transparansi Dalam Pajak Terhadap Kepatuhan Wajib Pajak Orang Pribadi USAhawan Pada UKM Di YOGYAKARTA

This study aims to determine the efect of understanding of accounting and tax provisions and the tax transparency on tax compliance. This research was conducted on individual taxpayers SMEs in Yogyakarta. This study used a survey approach as collecting data method. The sample in this study was taken using purposive sampling method. Subjects in this study are individual taxpayers, particularly SMEs in Yogyakarta. Multiple regressions with Likert scale measurement were used as the analysis tools. One hundred respondents individual taxpayers entrepreneurs, especially SMEs in Yogyakarta were used as the respondents and the fnding of this study is that the understanding of the accounting and tax provisions comprehension positive efect on tax compliance. Researchers also found that transparency does not afect the taxpayer compliance

Application to Know Numbers Childhood and Numeracy Using Macromedia Flash 5.0

In accordance with this writing, it can be concluded that the application usingMacromedia Flash which is made by the author, it is expected in teaching arithmeticto young children experiencing no more mistakes so that young children canrecognize and name-digit numbers correctly. By using this application may be helpfulin education especially in numeracy lessons for children under five

Direct observation of the multiple spin gap excitations in two-dimensional dimer system SrCu2(BO3)2

Various spin gap excitations have been observed in the two-dimensional dimer system SrCu_2(BO_3)_2 by means of submillimeter wave ESR. The zero-field energy gap of the lowest spin gap excitation shows a splitting into two triplet modes and the energy splitting clearly depends on the magnetic field orientation when a field is rotated in the {\mib {ac}}-plane. A zero-field splitting is also found between the S(_z)=+1 and S(_z)=-1 branches of each triplet. These behaviors are qualitatively explained by considering the anisotropic exchange coupling of inter-dimer and intra-dimer, respectively. The averaged value of the lowest spin gap energy is determined to be 722 \pm 2 GHz(34.7 K). We have also found the second spin gap excitation at 1140 GHz(54.7 K), which indicates that the inter-dimer coupling is significantly strong. Besides these modes, a number of gapped ESR absorption are found and we propose that these multiple magnetic excitations are caused by the localized nature of the excited state in the present system.Comment: 4pages 4figure

Pengaruh Lingkungan Belajar dan Status Sosial Ekonomi Orang Tua terhadap Prilaku Mahasiswa STIE Indonesia Pontianak

This study aims to determine whether there is influence between the learning environment and socio-economic status of parents of student consumption behavior STI E ' Indonesia Pontianak . The method of approach used in this study is the quantitative approach . Her research is a form of association studies . Data collection techniques used are indirect communication techniques and the tools penelitiaan a documentary about the questionnaire , test questions and supporting documents . In the present study shows the influence of the learning environment and student consumption behavior by 0.413 or 4.13 % if compared with the r table at the 95 % significance level of 0.220 the count r greater than r table or 0.413 > 0.220 , there is influence between status socioeconomic consumption behaviors of parents of students at 0.561 or 5.16 % . When compared with the r table at the 95% significance level of 0.220 the count r greater than r table or 0.561 > 0.220 , while there is the influence of both the learning environment and socio-economic status of parents of students STIE consumption behavior ' Indonesia was at 0.629 with category strong . When compared with the r table at the 95% significance level of 0.220 the count r greater than r table or 0.629 > 0.22

Studi Kandungan Radionuklida Cesium-137 (137cs) Dalam Sedimen Di Perairan Semenanjung Muria Kabupaten Jepara

Sejak tahun 1950 hingga 1960 banyakunsur radionuklida anthropogenik yang terlepas baik di laut dan di darat. Radionuklida yang masuk ke lautan akan tertranportasi ke beberapa tempat, termasuk juga ke perairanlautsampaike sedimenlautmelaluifenomenalaut yang ada.Padasedimenkonsentrasi radionuklida mencapai102 hingga 106 kali lebih besar daripada di air laut. Penelitian ini bertujuan untuk mengetahui tingkat konsentrasi 137Cs pada sedimen dan pola sebarannyaberdasar arus pasang surut di perairan Semenanjung Muria. Pengambilan data lapangan dilakukan pada tanggal 07 Mei 2013 dan proses analisa dilakukan di Badan Tenaga Nuklir Nasional (BATAN) pada bulan Juni 2013. Metode penelitian yang digunakan bersifat deskriptif karena menggambarkan situasi yang diteliti dalam waktu terbatas dan tempat tertentu untuk melihat situasi dan kondisi secara lokal. Hasil penelitian menunjukan nilai konsentrasi 137Cs pada sedimen berkisar antara antara 1,45-1,63 Bq/kg. Sebaran radionuklida 137Csdipengaruhioleh arus pasang surut dan topografi pantai.Sedangkandarianalisaregresi menunjukan tidakadanyahubunganantaratingkatkonsentrasi radionuklida 137Csterhadapukuranbutirsedimen

Optimalisasi Jumlah Batu Bata Yang Pecah Menggunakan Desain Eksperimen Taguchi (Studi Kasus: USAha Batu Bata Bapak Kholil Ds. Bulak Karangawen)

Brick is a substansial element in building construction. The strength of building may depend on bricks, a solid construction uses the best quality brick's, which is not crumbling and broken into two parts. There are two popular types of bricks in Semarang, Penggaron bricks and Welahan bricks, Penggaron bricks is the most desirable type in market, but the quality of Penggaron bricks is worse than Welahan bricks, because the Penggaron bricks broken pieces are much more than Welahan's. So that Penggaron bricks were taken to do research in purpose of optimizing the number of brick's broken pieces that occurred during the production process. The method being used was the "Taguchi Design of Experiments" using Smaller is Better as quality character. The outcome of pre-experimental study was 3 factors and 2 levels so that L4 Orthogonal Array was used. After analyzing and conducting confirmation experiment, the result was obtained as follow, at the initial conditions, there are 4.6% of broken bricks, the broken bricks became 1.8%, after the experiment. The 1.8% of broken bricks were still within the range of the predicted value 1% to 2%

Evaluasi Uji Keturunan Cendana (Santalum Album Linn.) Umur 8 Bulan Di Kabupaten Timor Tengah Utara-Nusa Tenggara Timur

Sandalwood (Santalum album L.), a native plant of Nusa Tenggara Timur, has a very high economic value due to santalol content in the heartwood. Currently the gap between demand and production capability of sandalwood oil is high. Productivity and quality of sandalwood can be increased through a series of tree improvement activities, such as establishing a progeny test to produce genetically improved seed. Balai Penelitian Kehutanan Kupang has established a first generation progeny test of sandalwood at Timor Tengah Utara regency, Nusa Tenggara Timur province to improve the productivity of heartwood, rendemen and santalol contents. The trial was laid out in Incomplete Block Design (IBD) consisting of 65 families, 3 tree-plots, 5 replications with a spacing of 4 x 4 m. This study was aimed to evaluate the growth of sandalwood progeny test at eight months after planting. The result of study showed that average growth of height and diameter are 48.60 cm and 4.55 mm, respectively. The estimates of family and individual heritability for height are 0.06 and 0.03,respectively, while for diameter are 0,16 and 0,10. Genetic correlation between the heightand diameter is 0.87