PENGARUH PROFITABILITAS DAN SOLVABILITAS TERHADAP RETURN SAHAM (Studi Empiris pada Perusahaan Pertambangan yang terdaftar di Bursa Efek Indonesia Periode 2008-2012)

ABSTRAK Tujuan dari penelitian ini adalah untuk mengetahui return saham terhadap perusahaan pertambangan yang terdaftar di BEI dengan variabel profitabilitas dan solvabilitas. Sampel yang dipakai dalam penelitian adalah 20 data dari perusahaan manufaktur yang terdaftar di BEI periode 2008 sampai 2012 yang mana data dalam penelitian berasal dari data sekunder yang diperoleh melalui teknik dokumentasi. Data penelitian ini telah memenuhi syarat uji asumsi klasik dan berdasarkan koefisien determinasi presentese pengaruh tingkat profitabilitas dan solvabilitas terhadap return saham sebesar 22,8% sedangkan sisanya 77,2% merupakan pengaruh dari faktor-faktor lain yang tidak diteliti dalam penelitian ini seperti nilai perusahaan, arus kas operasi, ukuran perusahaan, dan lain sebagainya. Hasil analisis menunjukkan bahwa profitabilitas dan solvabilitas berpengaruh positif terhadap return saham. Kata kunci: profitabilitas, solvabilitas, return saha

Pengaruh Penerapan Pemeriksaan Pajak dan Pelaporan Pajak Secara Online Terhadap Tingkat Kepatuhan Pelaporan Wajib Pajak Orang Pribadi Pada KPP Pratama Pamekasan

In achieving the level of compliance of the Individual Taxpayer, it is necessary to evaluate the public awareness to comply with the rules that apply as a Taxpayer, at this time the Taxpayer has been introduced to e-filing which with all the conveniences and benefits offered to support the level of compliance of taxpayers' reporting. The purpose of this study was to determine the impact of applying online tax reporting or e-filing to the level of compliance of Individual Taxpayer reporting at the Pamekasan Primary Tax Service Office.              The theory used in this study, namely the impact and satisfaction of the use of e-filing, and the factors that affect taxpayer compliance. While the type of research used is qualitative research using data tabulation techniques obtained. While the data source used in this study uses primary data and secondary data.               The results of this study indicate that the application of online reporting or e-filing is sufficient to have a good impact on Individual Taxpayers and Pamekasan Taxpayers in improving tax reporting compliance through e-filing. The number of tax reporters through e-filing is increasing, it's just that there is a need for an evaluation of system performance and detailed guidance information so that users are more comfortable and understanding when using e-filing, so that more Taxpayers will use e-filing

IMPLIKASI KEBIJAKAN DAN DISKRIMINASI PELARANGAN EKSPOR DAN IMPOR MINYAK KELAPA SAWIT DAN BIJIH NIKEL TERHADAP PEREKONOMIAN INDONESIA

AbstractThe creation of free trade provides a large advantage and role in driving the economic growth of a country, especially for developing countries that have abundant natural resources. One of the systems in free trade carried out by countries in the world in buying and selling produce is known as an export-import system. Where the seller is usually referred to as an exporter and the buyer is referred to as an importer. Like the general trading system, in international trade there are also obstacles that can be detrimental to one party and / or several parties in conducting international trade. These obstacles can be in the form of tariff barriers and / or non-tariff barriers. Non-tariff barriers can take the form of certain discriminations imposed by a particular country, both to protect the value of its production and to redevelop the product into something of even higher value. Both are pursed on one thing, hedging. Discrimination is also imposed by the European Union against the ban on imports of Palm Oil from Indonesia on the grounds that Palm Oil has a negative impact on the environment. Bearing in mind the European Union is one of the countries active in Environmental Health campaigns. Discrimination is also carried out by Indonesia to stop all exports of Nickel Ore and / or other minerals to the European Union with the consideration to hedge minerals that have not been downstreamed. Based on the discrimination actions, the two countries plan to submit complaints and complaints to the World Trade Organization (WTO) as a form of the two countries' objections to the policies taken.Keywords: international trade; mineral downstreaming; oil palmAbstrakTerciptanya perdagangan bebas memberikan keuntungan serta peran yang besar dalam mendorong pertumbuhan ekonomi suatu negara, khususnya bagi negara-negara berkembang yang memiliki Sumber Daya Alam (SDA) yang melimpah. Salah satu sistem dalam perdagangan bebas yang dilakukan oleh negara-negara di dunia dalam melakukan jual-beli hasil produksi dikenal sebagai sistem ekspor-impor. Dimana pihak penjual lazimnya disebut sebagai eksportir dan pihak pembeli disebut sebagai importir. Selayaknya sistem perdagangan pada umumnya, di dalam perdagangan internasional juga terdapat hambatan-hambatan yang dapat merugikan satu pihak dan/atau beberapa pihak dalam yang melakukan perdagangan internasional. Hambatan tersebut dapat berupa hambatan tarif dan/atau hambatan non tarif. Hambatan non tarif dapat berupa diskriminasi-diskriminasi tertentu yang diberlakukan oleh suatu negara tertentu, baik untuk melindungi nilai produksinya maupun untuk mengembangkan kembali produk tersebut menjadi sesuatu yang lebih tinggi lagi nilainya. Keduanya mengerucut pada satu hal, yakni lindung nilai. Diskriminasi tersebut juga diberlakukan oleh Uni Eropa terhadap pelarangan impor Kelapa Sawit dari Indonesia dengan alasan bahwa Minyak Kelapa Sawit menimbulkan dampak yang buruk terhadap lingkungan. Mengingat Uni Eropa merupakan salah satu negara yang aktif dalam kampanye-kampanye kesehatan lingkungan. Aksi diskriminasi juga diberlakukan oleh Indonesia untuk menghentikan seluruh ekspor Bijih Nikel dan/atau mineral lainnya kepada Uni Eropa dengan pertimbangan untuk melakukan lindung nilai terhadap mineral-mineral yang belum di hilirisasi. Atas tindakan-tindakan diskiriminasi tersebut, kedua negara berencana untuk mengajukan keluhan dan gugatan ke World Trade Organization (WTO) sebagai bentuk keberatan kedua negara terhadap kebijakan-kebijakan yang diambil.Kata kunci: hilirisasi mineral; kelapa sawit; perdagangan internasiona

Eksplorasi Bakteri Selulolitik Dari Tanah Hutan Mangrove Baros, Kretek, Bantul, Yogyakarta

Cellulolytic bacteria are bacteria producing cellulase enzyme that functions to degrade cellulose. One of cellulolytic bacteria habitat is soil. This study aims to determine the population, the potential and characteristics of cellulolytic bacteria in mangrove forest land Baros, Kretek, Bantul, Yogyakarta. Sampling was done by the method of composite soil at a depth of 5, 10, 15 and 20 cm at five different points. Isolation of cellulolytic bacteria using selective media Carboxy Methyl Cellulose 1% (CMC 1%) with a spread plate method, incubated at 28 0C for 5 days. Cellulolytic bacterial isolates were grown colonies of each treatment was calculated and chosen different isolates of the overall treatment for isolated on NA medium. Characterization is done by growing the pure isolates were selected in CMC 1% media further congo red 0.1% drops to test the potential of cellulolitic (potential cellulolytic marked by the emergence of a clear zone around the colony). Results obtained 23 isolates of bacteria isolation of potentially degrade cellulose from 31 isolates. The population most commonly found at a depth of 20 cm (6,44x105 CFU/g), whereas at a depth of 5 cm there are at most a difference of character cellulolytic bacterial isolates (13 isolates) and most major cellulolytic activity index isolates possessed 3 is 6.38. Cellulolytic bacterial isolates obtained dominated by gram-negative cocci

AN ANALYSIS ON THE STUDENTS’ SPEAKING PERFORMANCE IN GIVING PRESENTATION

Abstract : this study is conducted to analyze the students’ speaking performance in giving presentation. The technique used in this research is direct technique with direct observation of behavior. Tools of data collecting used are rubric, observation sheet and video recorder. The method applied is descriptive study. Based on the observation result, the data of content aspect showed that 16 students (64%) get ≤ 2 score, 7 students (28%) get score between 2.1 – 2.5, and only 2 students (8%) get score ≥ 2.6. Then from the result, the data of delivery aspect showed that 11 students (44%) get score between 2.1 – 2.5, 10 students (40%) get score ≤ 2, and 4 students (8%) get score ≥ 2.6. Based on those result, it can be concluded that the third semester students of English Education Study Program of FKIP Untan Pontianak in academic year 2014/ 2015 especially the students who were in Class B of Speaking for Academic Presentation have moderate abilities of speaking performance in giving presentation. Keywords : Speaking Performance, Presentation Abstrak : Penelitian ini dilakukan untuk menganalisis kemampuan siswa dalam memberikan presentasi. Teknik yang digunakan dalam penelitian ini adalah teknik langsung dengan pengamatan perilaku langsung. Alat pengumpulan data yang digunakan adalah rubric, lembar observasi dan perekam video. Metode yang digunakan adalah penelitian deskriptif. Berdasarkan hasil pengamatan, dapat disimpulkan bahwa hasil penilaian berdasarkan muatan presentasi yaitu 16 siswa (64%) mendapatkan skor ≤ 2, 7 siswa (28%) mendapat skor antara 2.1 – 2.5, dan hanya 2 siswa (8%) mendapatkan skor ≥ 2.6. kemudian hasil penilaian berdasarkan penyampaian yaitu 11 siswa (44%) mendapat skor diantara 2.1 – 2.5, 10 siswa (40%) mendapat skor ≤ 2, dan 4 siswa mendapat skor (8%) mendapat skor ≥ 2.6. Berdasarkan hasil tersebut, dapat disimpulkan bahwa mahasiswa semester III Pendidikan Bahasa Inggris FKIP Untan Program Studi Pontianak pada tahun akademik 2014/ 2015 terutama siswa yang berada di kelas B Berbicara dalam Presentasi Akademik memiliki kemampuan moderat. Kata Kunci : Kemampuan Berbicara, Presentas

Kajian Pola Interaksi Keruangan Sentra USAha Pengasapan Ikan di Desa Wonosari, Kabupaten Demak

The availability of human needs are not all available in one place, but scattered unevenly in different regions. So it will trigger a spatial interaction between one place to another. This happens in the business center of curing fish in Wonosari, Demak. These fish fogging activities triggered the spatial interactions between Wonosari the areas of raw material suppliers and territories marketing of products. This study was intended to determine the pattern of spatial interaction that occurs in the business center of curing fish in Wonosari. With the approach of quantitative research and quantitative research methods descriptive. The analysis used the analysis flow of business activities curing fish and spatial interaction pattern analysis. Analytical results from this research that there are two aspects that led to the occurrence of spatial interaction in business activities curing fish in Wonosari namely the aspect of input (supply of raw material, production equipment, transfer of knowledge) and the output aspect (marketing of products). From the results of analysis show that Juwana is an area of major raw material suppliers of the business center of curing fish in Wonosari, so the most powerful spatial interaction in the aspect of input occurs with the region. In the aspect of output (marketing), the largest market area is to Demak with large sales index to the region by (100%). This shows that the marketing of smoked fish products still dominated sales to the local region. So the conclusion is very strong spatial interaction with other areas occur on aspects of input and output interaction for the most powerful aspects of the local area itself

The Food Barn Role in Sustainability of Food Security (A case study on Food Barn " Lestari Boga " in the Village Muntuk, Dlingo, Bantul Indonesia)

This study aims to determine, the role of barn food in sustainability food security and the benefits obtained by the food barn. Descriptive analysis techniques used to know   management of the food barn, while to know the role and benefits data analyzed using the analysis score. Results showed that the food barn role in sustainability of food security included in the high role category in the funds social grant, providing food and as economic institutions. Benefits obtained member in the presence of the food barn included in the high category, seen from the social benefits and economic benefits.Keywords: Food barn, food security, economic benefit, social benefit 

INTERPOLASI YURISPRUDENSI TERAPEUTIK DENGAN PROBLEM-SOLVING COURT DALAM PERLUASAN MAKNA KEADILAN RESTORATIF

AbstractThe law has limited restrictions on such arbitrary treatment and the people have rights which are rights owned by the authorities, especially in accessing the law. Restorative justice is an important approach to improve people's welfare, but its implementation is still limited. Research wants to see how the meaning is in the application of restorative justice. The research was conducted by applying the normative-empirical method by examining at the same time the opportunities for further development of the field of study. Regulations that do not cover all cases that arise in society make the multidisciplinary field of science important and consider, the similarity of the restorative meaning of justice provides an opportunity to carry out a new, more complex definition overall by guaranteeing the welfare and equality of the people before the lawKeywords: psychology law; restorative justice; therapeutic jurisprudenceAbstrak Hukum telah secara tegas membatasi perlakuan sewenang-wenang tersebut serta rakyat memiliki hak yang setara sebagaimana yang dimiliki oleh para penguasa, khususnya dalam mengakses hukum. Keadilan restoratif menjadi pendekatan yang penting untuk mempertahankan kesejahteraan rakyat namun pengimplemantasian masih terbatas. Penelitian ingin melihat bagaimana pemaknaan dalam penerapan keadilan restoratif. Penelitian dilakukan dengan menerapkan metode normatif-Empiris dengan mengkaji sekaligus membuka kesempatan bidang kajian yang dapat dikembangkan berikutnya. Peraturan perundang-undangan yang berlaku belum mencakup seluruh perkara yang timbul dalam masyarakat menjadikan bidang multidisplin ilmu menjadi penting dan dipertimbangkan, keserupaan makna keadilan restoratif memberikan peluang dalam mengusung pendefinisian baru yang lebih kompleks menyeluruh dengan menjamin kesejahteraan dan kesetaraan rakyat dimata hukum