Pengaruh Likuiditas, Kepemilikan Institusional, dan Ukuran Perusahaan terhadap Kualitas Laba (pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2010-2014)

The purpose of this research to determine the effect of likuidity, ownership institusional, and firm size againts the earnings quality in manufacture companies listed on the Indonesia Stock Exchange in 2010-2014. The research type used in this research is hypothesis testing. by using purposive sampling method, there are 240 samples of manufacture companies data that become the object to be researched.The data type used is secondary data obtained from the financial statements and annual report, contained in the Indonesia Stock Exchange. The analysis used is multiple linear regression to test the hypothesis. The research results show that (1) likuidity has negative and significant influence toward earnings quality, (2) ownership institusional has positif and significant influence toward earnings quality, and (3) firm size has positif and significant influence toward earnings quality. Conclusion from this research that likuidity, ownership institusional, and firm size affect to earnings quality. Keywords—earnings quality, likuidity, ownership institusional, and firm size

The Quality Assesment of the Safety Aspects of Salted Fish (Hemirampus Brasiliensi ) in the Traditional Market at Pekanbaru City

This research purposes to determined the food safety aspects related to thesalted fish of Julung-julung (Hemirampus Brasiliensi ) that use illegal preservativessold in the traditional market Pekanbaru. The method that used in this research was asurvey method which took sample from the population by involving interviews as adata collection tool. While fish samples were taken by using purposive samplingtechnique as much as 18 samples were selected from three traditional markets in thecity of Pekanbaru. Parameters t hat has been used in order to see of the illegalpreservation were chemical test and microbiological test (TPC). The results of thisresearch showed that there were three samples of salted fish Julung -julung(Hemirampus Brasiliens) positive contained formaldehyde were sampled with thecode of KC2, PB1 and PC2. The third sample produced pink to purplish color afterthe sample extract drops antilin test kit. The result of the color also indicated that thesample contains at least 2 ppm. Meanwhile all neg ative samples containing borax.Parameter for microbiological analysis showed that all samples are not more than themaximum threshold 1x105 colony/gam

Faktor-faktor yang Mempengaruhi Kemauan Membayar Pajak (Studi pada Wajib Pajak Orang Pribadi yang Memiliki USAha Warung Kopi di Kota Banda Aceh)

This research aimed to examine and analyze factors that affect willingness to pay taxes. These factors are the awareness of tax paying, knowledge and understanding of taxation regulation, and good perception of the effectiveness of the tax system.Data of this research was collected through questionnaires distribution to the taxpayer who has coffee shop business in Banda Aceh. The data were analyzed using the SPSS program to test whether the model used in this study appropriates as the model analyzed.The empirical results show that not all the above factors has influence on the willingness of taxpayers to pay taxes, only the awareness of tax paying has influence on the willingness of taxpayers. The other factors that are knowledge and understanding taxation regulation and good perception of the effectiveness of the tax system have not significant impact on the willingness to pay taxes. This research is expected to give a view to related parties that are constantly faced to the extensification and intensification of taxes about how to solve this problem. The solution requires hard work from the Tax Service Office to make socializing even harder to the taxpayers, thus increasing the knowledge and understanding of taxation regulation, also good perception of the effectiveness of the tax system. Therefore, it can help increase the willingness of taxpayers to pay taxes

The Compliance Chronic Renal Failure Patient on Restrictions Liquids in Hemodialysis Therapy

Introduction: Nonadherence is a rampant problem among patients undergoing dialysis and can impact multiple aspects of patient care, including medications, and treatment regimens as well as dietary and fluid restriction. The purpose of this descriptive correlative research, on hemodyalysa patient with chronic renal failure was to know the influencing factors of compliance patient to fluid restriction. Method: This study used descriptive correlative design, Data was analysed by using distibution frequency and chi square for analysys relation between variable. Result: The result revealed there were nor significant statistic difference at p > 0.05 between age, gender, education level, frequency of hemodyalysa and health education from nurse to compliance patient to fluid restriction (p = 0.647; p = 0.717; p = 0.345; p = 0.774; p = 0.273). Discussion: Level of patient adherence to therapy not influenced by demographi factor but by the quality of interaction health workers and other factors. This study recommended for further analysis of the factors that influence the level of compliance of the patient as psychological factors (belieft , motivation), socio-economic, and social support

Pengaruh Kepemilikan Institusional, Pertumbuhan Aset dan Profitabilitas terhadap Nilai Perusahaan dengan Kebijakan Dividen sebagai Intervening Variable (Studi pada Perusahaan Lq-45 yang Terdaftar di Bei Periode 2009-2013)

This study aims to know the effect of institutional ownership directly and indirectly, asset growth and profitability mediated by the dividend policy to firm value in the LQ-45 companies listed in Indonesia Stock Exchange in the period of 2009-2013.There were 45 companies in this study that become the population LQ-45 and the sample consisting of 20 companies with the number N of data as much as 100. The sampling technique is based porposive sampling. Analysis of the data use descriptive analysis and path analysis. The founding indicates that institutional ownership has no significant effect on dividend policy directly, asset growth does not effect significant to the direct dividend policy, the profitability brings significant effect to firm value directly, institutional ownership has no significant effect on firm value directly. In addition, Asset growth does not significantly influence to the value of the company directly, profitability effects significantly to the value of the company directly and then dividend policy effects significantly to the firm value directly. This means that the dividend policy is only able to mediate the relationship between profitability on firm value.Keywords: institutional ownership, asset growth, profitability, dividend policy and firm value

Acil “Apoteker Cilik”: Upaya Membangkitkan Eksistensi Profesi Apoteker Dan Sistem Interpersonal Education Profesi Kesehatan Sejak Dini

Apoteker Cilik (ACIL) merupakan sebuah gagasan sebagai upaya dalam membangkitkan eksistensi profesi Apoteker secara lebih nyata. Eksistensi tersebut sangat berpengaruh pada masyarakat yang sampai saat ini masih dipandang sebelah mata. Apoteker adalah salah satu profesi kesehatan yang diakui keberadaaannya oleh UU Tenaga Kesehatan dan pemerintah. Brainding profesi apoteker melalui program Usaha Kesehatan Sekolah (UKS) mulai diperkenalkan pada siswa Sekolah Dasar (SD) agar diketahui eksistensinya. Investasi yang dilakukan sejak dini lambat laun akan berkembang dan menjadi besar. Seperti halnya dokter di Sekolah Dasar yang diidentikkan dengan dengan Dokter Kecil, Apoteker Cilik pun kedepannya akan lebih maju dan dapat membesarkan nama profesi apoteker. Praktik pelaksanaan interpersonal education dapat digunakan sebagai media untuk melakukan kerja sama antar profesi dalam skala kecil. Kemampuan inrepersonal tersebut meliputi kemampuan seseorang untuk mendukung orang lain, memberi dan menerima kritik yang membangun, serta kemampuan bernegosiasi. Oleh karena itu, adanya ACIL sebagai upaya membangkitkan eksistensi profesi apoteker dan International education antar profesi kesehatan sejak dini khususnya di kalangan siswa Sekolah Dasar sangat mendukung guna peningkatan derajat kesehatan masyarakat

Kadar Lipid Tiga Jenis Mikroalga pada Salinitas yang Berbeda

Penelitian ini bertujuan untuk mengetahui laju pertumbuhan dan kandungan lipid pada ketiga jenis mikroalga yang dikultur pada media dengan salinitas yang berbeda. Penelitian dilakukan dengan menggunakan metode rancangan acak lengkap faktorial dengan 3 perlakuan yaitu salinitas 20, 30, dan 40 ppt pada mikroalga jenis Nannochloropsis sp., Tetraselmis sp., dan Porpyridium sp masing-masing sebanyak 3 kali ulangan. Mikroalga dikultur pada skala laboratorium selama 8 hari setelah itu dipanen untuk diukur kadar lipidnya. Hasil kultur selama 8 hari menunjukkan laju pertumbuhan spesifik rata-rata tertinggi pada Nannochloropsis sp. terdapat pada salinitas 40 ppt yaitu 12%/hari, sedangkan untuk Tetraselmis sp. tertinggi pada salinitas 20 ppt yaitu 7%, dan untuk Porpyridium sp. tertinggi pada salinitas 30 ppt yaitu 5%/hari. Berdasarkan hasil penelitian diperoleh jumlah lipid tertinggi terdapat pada Tetraselmis sp. pada salinitas 20 ppt yaitu sebesar 2,64% dan jumlah lipid terendah terdapat pada Tetraselmis sp. pada salinitas 40 ppt yaitu sebesar 0,19%. Dari hasil penelitian dapat disimpulkan bahwa laju pertumbuhan spesifik rata-rata per hari tertinggi terdapat pada jenis Nannochloropsis sp pada salinitas 40 ppt yaitu sebesar 12% dan jumlah lipid tertinggi terdapat pada mikroalga jenis Tetraselmis sp. pada salinitas 20 ppt yaitu sebesar 2,64%

Cryogenic Powdering Machine With Fuzzy Logic System

Indonesia merupakan negara yang kaya akan sumber daya alam. Berbagai aspek mulai dari letak geografis, iklim, intensitas cahaya dan kelembapan sangatlah mendukung semua kegiatan pertanian di Indonesia, Namun dengan melimpahnya produk hasil pertanian harus diikuti dengan pemanfaatan produk hasil pertanian tersebut secara optimal. Untuk menyelesaikan permasalahan pada pengolahan hasil pertanian salah satu caranya adalah dengan cara pembubukan bahan makanan sebelum disimpan, tetapi saat ini cara tersebut masih menggunakan alat dan metode konvensional. Kami merancang suatu alat dengan sistem Cryogenic Powdering yang bekerja dengan teknologi logika fuzzy (Fuzzy Logic) yang mampu mengolah produk pertanian menjadi produk olahan dalam bentuk bubuk yang dapat bertahan lama tanpa bahan pengawet dan juga sangat hemat energi. Metode cryogenic adalah metode pengolahan bahan makanan pada suhu sangat rendah (<- 1900 C). Metode pelaksanaan yang digunakan yaitu dengan studi masalah kemudian melakukan pembahasan dan pencarian solusi, perancangan alat, uji coba, koreksi hasil, penerapan kepada mitra, pelaporan hasil akhir dan dokumentasi. Hasil yang diperoleh dari alat cryogenic dengan dilengkapi sistem fuzzy logic ini yaitu pengolahan bahan makanan menjadi jauh lebih singkat waktunya, lebih hemat bahan bakar atau energi yang dibutuhkan sekitar 30% dan juga hasil olahan yang memiliki kualitas jauh lebih baik dibandingkan dengan bahan makanan hasil olahan dengan alat konvensional dari segi kualitas kadar air, rasa, warna, dan baunya. Penerapan mesin cryogenic ini sangat cocok diterapkan pada masyarakat di Indonesia yang memiliki permasahan pada proses pengolahan bahan makanan dan penumpukan hasil panen