Pengaruh Umur Panen Terhadap Rendemen Dan Kualitas Minyak Atsiri Tanaman Nilam (Pogostemon Cablin Benth.)

Tanaman nilam merupakan tanaman penghasil minyak atsiri yang dapat menyumbang devisa lebih dari 50 % dari total ekspor minyak atsiri Indonesia. Minyak nilam bersifat fixatif (pengikat) sehingga mempunyai peluang yang baik karena belum ada produk substitusinya. Peningkat-an jumlah penduduk mempengaruhi permintaan minyak nilam, akan tetapi lahan budidaya nilam semakin menurun. Di Indonesia tanaman nilam memiliki rendemen dan kualitas minyak yang bervariasi, sehingga diperlukan teknik budidaya tanaman nilam yang tepat. Umur panen berhubungan erat dengan fase pertumbuhan tanaman yang mencerminkan tingkat kematangan fisiologis tanaman, dan mempunyai relevansi kuat dengan produksi dan kandungan yang ada dalam tanaman. Penelitian yang bertujuan untuk mengetahui dan mempelajari umur panen yang tepat terhadap rendemen dan mutu minyak tanaman nilam ini dilaksanakan pada bulan Desember 2011 – Maret 2012 di Tempeh – Lumajang. Penelitian ini menggunakan RAK yang terdiri atas 6 perlakuan dan 4 ulangan, yaitu: P1 : 4 bst + 4 bsp; P2 : 5 bst + 3 bsp; P3 : 6 bst + 2 bsp; P4 : 7 bst + 1 bsp; dan P5 : 8 bst (bulan setelah tanam/panen). Hasil penelitian menunjukkan bahwa umur panen berpengaruh nyata terhadap komponen pertumbuhan dan hasil tanaman nilam. Melalui uji Kromatografi Gas Spektrometer Masa minyak nilam memiliki kadar patchouli alkohol 18.40 – 22.40 %. Sedangkan indeks bias memiliki kisaran 1.5042 – 1.5075 dan berat jenis 0.951 – 0.995 g/ml Analisi R/C rasio menunjukkan bahwa P1 adalah perlakuan yang paling optimal, dilihat dari hasil penjualan bahan basah, bahan kering maupun minyak nilam yang masing-masing memiliki nilai R/C rasio 2.34, 2.77 dan 3.58

Correlation of Ability Opinion Suggested About Right and Duty of Student in the School with Violation of a Rule in Junior Hight School 20 Bandar Lampung on 2012/2013

The aims of this research was to explain the correlation of ability opinion suggested about right and duty of student in the school with violation of a rule in Junior hight School 20 Bandar Lampung on 2012/2013. Method used correlational research. Sample was 21 persons. Data analyses used Chi Quadrate. Research result showed that: (1) correlation of ability opinion suggested about right and duty of student in the school (X) dominant on able enough category or 66,67%, (2) violation of a rule (Y) dominant on light category or 47,62%, (3) research result showed that there was positive, significant correlation and high bounded between correlation of ability opinion suggested about right and duty of student in the school with violation of a rule it means that if ability opinion suggested about right and duty of student in the school was more able, so violation of a rule of student was light

Pengaruh Pemahaman Wajib Pajak, Kemudahan Membayar Pajak, Dan Perubahan Tarifpp No. 46 Tahun 2013 Terhadapkepatuhan Wajib Pajak UMKM Di Kota Pekanbaru

This study aimed to examine the effect caused by the variable understanding of tax payer, ease of paying tax, and change in tariff pp no. 46 year 2013 for tax payer compliance of SMEs.This study uses convenience sampling with 86 samples from the calculation formula slovin. Data collection techniques in this study is in the form of questionnaires, while data analysis technique used is multiple regression analysis were processed with SPSS version 17 for Windows.Results of simultaneous regression test (Test F) showed that all independent variables had simultaneous influence on variable tax payer compliance of SMEs. Partial regression test (T test) showed that the variables understanding of tax payer, Ease of paying tax, and change in tariff pp no. 46 year 2013 had a significant effect on tax compliance SMEs. The magnitude of the effect posed (Adjusted R2) by these three variables together for the dependent variable is 41.7%, while the remaining 58.3% is influenced by other factors not examined in this study

Pengaruh Akuntabilitas Publik, Kejelasan Sasaran Anggaran, Desentralisasi Dan Sistem Pengendalian Intern Terhadap Kinerja Manajerial Di Skpd Kabupaten Bengkalis

The purpose of this study was to determine the effect of public accountability, budget goal clarity, decentralization and the internal control system of managerial performance in SKPD Bengkalis. The population in this study are civil servants who have a structural position and officers who have a role in budgeting at every SKPD in government Bengkalis spread over 36 SKPD. Determination of the sample in this study using purposive sampling method that meets the criteria for the election of the desired research. The sample in this study is a government employee who was in the finance department which consists of a head of the division / Head of finance, treasurer and finance department staff totaling 83 people. Analysis of the data used is multiple regression (multiple regression) assisted with SPSS Windows Ver 20. The results of this study prove that public accountability, budget goal clarity, decentralization and the internal control system influence on managerial performance in SKPD Bengkalis

Pengaruh Kejelasan Sasaran Anggaran, Sistem Pengendalian Intern, dan Desentralisasi terhadap Kinerja Pemerintah Daerah (Studi Empiris pada Skpd Kabupaten Pasaman)

This study aims to determine the influence of empirical evidence budget goal clarity, internal control system and decentralization the performance of local government officials Pasaman regency. This research was conducted by using a survey of local work unit Pasaman. The population in this study is 31 working units Pasaman. Samples taken amounted to 93 respondents. The type of data used are primary data with data collection method using a questionnaire. Data analysis method used in this study. The results showed that the Budget Targets Clarity significant effect on the performance of local governments with a regression coefficient of 0.748 with 0.001 significance (alpha 0.05), Internal Control System have a significant effect on the performance of local governments with a regression coefficient of 0.182 with 0.000 significance (alpha 0.05), Decentralization significantly affect the performance of local governments with a regression coefficient of 0.351 with 0.000 significance (alpha 0.05). With a total number of (Adjusted R²) square value of 0.450, which means by 45.0%. While the remaining 55.0% influenced by other variables not included in the regression models were not included in this study as organizational commitment, participation budgeting and others.Keywords: Performance, governments, budget, internal control systems, and decentralizatio

Pengaruh Stock Split terhadap Harga dan Likuiditas Saham

This study aimed to analyze the effect of stock split announcement to the stock priceand liquidity in the Indonesian Stock Exchange by taking a sample of 34 firms in theperiod 2002 to 2005. During the study period 111 days, divided into two periods,100 day estimation period and event period 11 days including five days before, oneday events, and five days after. To examine the changes in prices made during thetest period abnormal return events with analysis based on the concept of marketmodel. Observed stock liquidity through trading activities/Tranding Volume Activity(TVA). The testing device used is one sample t-test and paired sample t-test. Theresults show that there is a significant abnormal return on stock split, there aresignificant differences in abnormal return between the periods before and after thestock split, and there was no significant difference in the activity of stock tradingvolume between the period before and after the stock spl