Analisa Perbedaan Kinerja Keuangan (Asset Management Ratio) pada Perusahaan Partisipan Indonesia Sustainability Report Awards (Isra) 2009 – 2011

Sustainability report becomes a trend that develops in the world of accounting that is a report informing about the performance of the economic, social, and environment for stakeholders. Because of this trend, then an event held to give the award to the company that has published a sustainability report i.e. Indonesia Sustainability Report Awards.This research aimed to analyze the different financial performance of the asset management ratio on participants of ISRA 2009 – 2011. The sample of this research is 25 public companies that participated in ISRA 2009 – 2011. The independent variables in this research were categorized into three which were consistent or not in participating, business sectors, and the company size. Dependent variables in this research using the five ratio measurement of asset management ratio i.e. inventory turnover, receivable turnover, net working capital turnover, fixed asset turnover, and total asset turnover. The results showed that there was no difference in the financial performance of the asset management ratio on the participant of ISRA 2009 – 2011 from consistent or not in participating, business sectors, and the company size

Unsur Persamaan Pada Pokoknya Dalam Perkara Pembatalan Merek Terdaftar (Studi Kasus Merek PT. Krakatau Steel Dan Merek PT. Perwira Adhitama Sejati)

Brand registration provides exclusive right and legal protection and certainty for the first owner of brand registration. Even though brand has been registered in the Directorate General of HKI; in practice, other people always imitate the brand or register a brand which has similar in substance to the previous registered brand. The problems of the study were as follows: how about the status of a registered brand which was similar in substance to the previous registered brand, how about the legal responsibility of the Directorate General of HKI on registering a brand which was similar in substance to the previous registered brand, and what attempts were made by the owner of the brand to protect him when there was a registration of a brand which has similar to the previous registered brand. The study used normative research method

Application of well log tomography to the Dundee and Rogers City Limestones, Michigan Basin, USA

The Michigan Basin is located in the upper Midwest region of the United States and is centered geographically over the Lower Peninsula of Michigan. It is filled primarily with Paleozoic carbonates and clastics, overlying Precambrian basement rocks and covered by Pleistocene glacial drift. In Michigan, more than 46,000 wells have been drilled in the basin, many producing significant quantities of oil and gas since the 1920s in addition to providing a wealth of data for subsurface visualization. Well log tomography, formerly log-curve amplitude slicing, is a visualization method recently developed at Michigan Technological University to correlate subsurface data by utilizing the high vertical resolution of well log curves. The well log tomography method was first successfully applied to the Middle Devonian Traverse Group within the Michigan Basin using gamma ray log curves. The purpose of this study is to prepare a digital data set for the Middle Devonian Dundee and Rogers City Limestones, apply the well log tomography method to this data and from this application, interpret paleogeographic trends in the natural radioactivity. Both the Dundee and Rogers City intervals directly underlie the Traverse Group and combined are the most prolific reservoir within the Michigan Basin. Differences between this study and the Traverse Group include increased well control and “slicing” of a more uniform lithology. Gamma ray log curves for the Dundee and Rogers City Limestones were obtained from 295 vertical wells distributed over the Lower Peninsula of Michigan, converted to Log ASCII Standard files, and input into the well log tomography program. The “slicing” contour results indicate that during the formation of the Dundee and Rogers City intervals, carbonates and evaporites with low natural radioactive signatures on gamma ray logs were deposited. This contrasts the higher gamma ray amplitudes from siliciclastic deltas that cyclically entered the basin during Traverse Group deposition. Additionally, a subtle north-south, low natural radioactive trend in the center of the basin may correlate with previously published Dundee facies tracts. Prominent trends associated with the distribution of limestone and dolomite are not observed because the regional range of gamma ray values for both carbonates are equivalent in the Michigan Basin and additional log curves are needed to separate these lithologies

Analisis Faktor-faktor yang Mempengaruhi Kepatuhan Wajib Pajak Badan di Kantor Wilayah Direktorat Jenderal Pajak Jawa Timur I.

Kepatuhan pajak menjadi hal utama dalam perjalanan proses sistem self assessment, dimana denganpenerapan sistem assesstment diri, seluruh data yang ditemukan tidak menyimpang, otoritas menentukanjumlah pajak yang terutang telah bergeser ke wajib pajak.Penelitian ini bertujuan untuk menganalisis faktor-faktor yang mempengaruhi kepatuhan wajib pajak badan,wajib pajak expecially Perusahaan di Kantor Pajak Direktorat Jenderal Pajak di Kawasan Jawa Timur I.Penelitian ini merupakan replikasi dari penelitian Palil (2010), dengan perbedaan subyek pajak yang diteliti, yangdalam penelitian ini untuk menganalisis kepatuhan wajib pajak badan dengan bahwa faktor-faktor yang ditelitidalam penelitian ini adalah jenis usaha, kondisi keuangan, persepsi probabilitas yang diaudit, persepsi dendapajak, persepsi pengeluaran pemerintah, persepsi peran sistem administrasi perpajakan, kelompok referensi,persepsi keadilan, dan pengetahuan pajak. Responden dalam penelitian ini adalah wajib pajak badan yang efektifpada Kantor Pelayanan Pajak Direktorat Jenderal Pajak di Jawa Area Timur I, di mana ada 145 wajib pajakbadan berpartisipasi dalam studi ini. Metode penelitian yang digunakan adalah metode survei menggunakankuesioner sebagai alat pengumpulan data. Teknik analisis data yang digunakan dalam penelitian ini adalahanalisis regresi linier berganda dengan menggunakan program Excel dan SPSS perangkat lunak versi 18.Hasil penelitian ini menunjukkan bahwa kondisi keuangan, persepsi probabilitas yang diaudit, persepsipengeluaran pemerintah, dan persepsi keadilan memiliki dampak positif yang signifikan terhadap kepatuhanwajib pajak badan itu. Sedangkan jenis usaha, persepsi denda pajak, persepsi tentang peran sistemadministrasi perpajakan, pengaruh kelompok referensi, dan pengetahuan pajak tidak signifikanmempengaruhi kepatuhan wajib pajak badan itu.Keyword : Kepatuhan wajib pajak badan, kondisi keuangan, kemungkinan yang diaudit, pengeluaranpemerintah, keadilan

Strategi Manajemen Produksi Program Berita Detak Melayu di Riau Televisi

One of the programs that are a mainstay of television stations in Indonesia is a news program. Competent public television station captured the audience by presenting a news program that is certainly packaged and presented as attractive as possible is no exception Detak Melayu news program. Intense competition in the packaging of this news, making Detak Melayu strive to improve the quality of reporting in order to remain able to attract an audience of spectators. For this reason this study aims to see how management strategies include strategic planning, organizing strategies, mobilization strategy and control strategies in the production of news programs Detak Melayu in Riau Televisi.This study used a qualitative method with descriptive approach. The object of research is the news program production management strategies Detak Melayu which produced by RiauTelevisi. Subjects consisted of four ranks of Riau Televisi and five journalists, were determined by purposive method. Data collection techniques used are observation, interview, and documentation.Results from this study describes how the application of planning, organizing, actuating, and controlling (POAC) in the news program production management strategy as an attempt to Detak Melayu produce a quality news product. (1) Detak Melayu applies four phase which carried out in three forms, namely, the planning meeting news topics, placement planning meetings reporter and cameraman, and projections as well as an evaluation meeting. (2) The second phase is organization, Detak Melayu have determined the distribution of each reporter and cameraman in accordance with the coverage of each “base camp”to work description assigned. Furthermore, (3) the third phase is actuating began from news coverage, shooting, script writing news, post-production and dubbing script that consists of news, news editing process, manufacture rundown of news and news programs aired Detak Melayu.(4) And the fourth is controlling which is conducted Detak Melayu one of them is the projection and evaluation meetings. The entire series of the process is a form of strategy management in the production process to improve the quality news in Detak Melayu program

Kajian Behavioral Setting Pada Interior Café Di Surabaya

This research is done to find out cafe consumer's behavior, who visit cafe's as a public space to do various activities. The benchmarks used to analyze the different behaviors is the behavioral setting theory. The method used to collect correct data is behavioral mapping method. The data obtained from cafes located in West, Central and East Surabaya were analyzed using behavioral components which are physical properties, social components, and the environmental setting. The result of the analysis shows that consumers in Antler Cabin Cafe West Surabaya and Konig Coffee and Bar East Surabaya start to shift towards service which depends on staff's cafe. While consumers in Titik Koma Coffee and Calibre Coffee Roasters Central Surabaya, tend to not depend on the cafe's staff because they perform self-service

Health care in Saskatoon's inner city : a comparative study of native and non-native utilization patterns

Report: vi, 52 p., charts, digital fileThis report presents an overview of the findings of the "Westside Clinic-Friendship Inn" exploratory study into the health care utilization patterns of urban Native and non-Native people in the west core area of Saskatoon. The focus of the research was upon Native utilization patterns and a general hypothesis was formulated, guided by the existing literature, that suggested that Natives tend to "underutilize" or "inappropriately" utilize urban health care facilities and services in relation to non-Natives. Pragmatic in design, the intent of the research was to investigate this hypothesis as well as to provide a data base and recommendations that would contribute to an improvement in health care delivery in the west core area of downtown Saskatoon.University of Saskatchewan President's SSHRCC research progra

Penerapan Enterprise Risk Management Dalam Rangka Meningkatkan Efektifitas Kegiatan Operasional “CV. Anugerah Berkat Calindo Jaya”

Di dalam menjalankan sebuah Perusahaan pasti akan dihadapi dengan yang namanya risiko. Risiko yang muncul berasal dari lingkungan internal maupun eksternal Perusahaan yang membuat Perusahaan mengalami kerugian. Tujuan penelitian ini adalah untuk mengidentifikasi risiko potensial yang ada di dalam Perusahaan yang digunakan untuk mengantisipasi risiko-risiko yang akan muncul, Penelitian ini menggunakan penerapan Enterprise Risk Management. CV.Anugerah Berkat Calindojaya merupakan objek dari penelitian ini. Dalam penelitian ini dilakukan analisa terhadap kegiatan operasional Perusahaan dan hasil identifikasi akan menunjukan high risk, medium risk, dan low risk. Temuan dari penelitian ini menunjukkan bahwa terdapat 21 risiko yang ada di dalam Perusahaan. Risiko yang perlu diperhatikan Perusahaan adalah risiko-risiko yang penanganannya belum tepat yang akan mengakibatkan kerugian bagi Perusahaan. Maka yang dilakukan oleh Perusahaan adalah dengan cara penanganan atas risiko-risiko itu harus dilakukan dengan tepat agar Perusahaan dapat mencapai efektivitas kegiatan operasional Perusahaan dan Perusahaan dapat mengelola risiko yang ada dengan baik dan tepat serta sesuai dengan tingkat risiko yang dihadapi di dalam Perusahaan