Pengaruh Pembatasan Pakan di Awal Pertumbuhan pada Keseimbangan Energi dan Protein

Penelitian ini dilakukan untuk mengevaluasi pengaruh pembatasan pakan di awal pertumbuhan terhadap keseimbangan energi dan protein pada broiler umur 56 tahun. Seratus delapan puluh broiler betina didistribusikan ke dalam empat kandang di mana masing-masing kandang terdiri dari 45 ekor broiler. Broiler diberi pakan ad libitum sebagai kontrol, dan tiga kelompok lainnya diberi pakan 75% ad libitum selama5, 10 atau 15 hari dari umur 5 hari. Hasil penelitian menunjukkan bahwa pembatasan pakan meningkatkan persentase retensi protein sebesar 11,4% atau 13,7% pada kelompok yang dibatasi selama 5 atau 10 hari pada umur 27 hari. Pada umur 56 hari, broiler yang dibatasi selama 10 atau 15 hari meningkatkan persentase retensi protein sebesar7,6% atau 16,6%. Pada umur 27 hari, persentase retensi energi adalah48,6%, 52,0%, 52,6%, 52,2%, dan 42,8% untuk kontrol, 5, 10 atau 15 hari. Pada umur 56 hari, persentase retensi energi 44,4%, 44,4%, 46,1% dan 47,3%. Ada korelasi negatif antara FCR dengan persentase retensi protein pada umur 27 hari (r = -0,885), dan pada umur 56 hari (r = -0,845). Ada korelasi negatif antara FCR dan persentase retensi energi pad umur 27 hari (r = -0,87). Dapat disimpulkan bahwa pembatasan pakan di awal pertumbuhan selama 15 hari mampu meningkatkan efisiensi retensi energi dan protein pada umur 56 hari

Pengaruh Pengungkapan Akuntansi, Akuntansi Konservatif, Komite Audit Dan Kualitas Auditor Eksternal Terhadap Manajemen Laba (Studi Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia)

This research aims to study the effect of accounting disclosure, conservative accounting, audit committee and external auditor’s quality on earnings management simultaneously and partially. This research is conducted at public companies listed in Indonesian Stock Exchange especially manufacturer’s group. Using financial statement from 2006-2009 and questionnaire sent to audit committee and investment manager, data is analyzed using multiple regression analysis so it could be used as prediction model to a dependent variable from some independent variables. This research concluded accounting disclosure, conservative accounting, audit committee and the external auditor’s quality cause a significant effect on earnings management simultaneously

Tanggapan Atas Pelaksanaan Tugas Account Representative oleh Wajib Pajak (Survey pada Kantor Pelayanan Pajak Madya Bandung)

It is an obligation to each citizen to pay tax, however there is a lack of citizens' awareness about paying taxes. Therefore, government has to make serious efforts to dig up tax revenue possibilities through tax regulations.Because of the environment and business changes, Direktorat Jenderal Pajak believes that it is a necessity to adjust and to improve its organizational structure, especially improvement in human resources, with the existence of account representative. The role of the account representative are to connect, to serve, to advise, and to supervise tax payers to implement rights and obligations of the tax payers so that the tax payers will not experience difficulties or having any disadvantages because of the bureaucracy.It is expected that account representative can increase the obedience of the tax payers to fulfill their obligations.The purpose of this study is to determine the Response for Account Representative (AR) Task Implementation By Taxpayers at Kantor Pelayanan Pajak Madya BandungThis research used several theories, such as obedience theory, account representative theory, and tax theory. Besides these theories, researcher used analysis of maximum-minimum index.The results showed that the task of Account Representative in connection with the execution of tasks, it turns out oversight duties more dominant than other duties, which are for services and coaching. However, in performing its supervisory duties, Account Representative, keep doing good service to the taxpayer. This is performed in order to support their primary task

Eksistensi Berlakunya Pencabutan Hak Atas Tanah Setelah Berlakunya Undang-undang Nomor 2 Tahun 2012

Perolehan hak atas tanah untuk kepentingan umum pada mulanya ditempuh melalui pencabutan hak atas tanah yang diatur dalam Pasal 18 Undang-Undang No. 5 Tahun 1960. Dalam perkembangannya, perolehan hak atas tanah untuk kepentingan umum ditempuh melalui pengadaan tanah untuk kepentingan umum yang diatur dalam Undang-Undang No. 2 Tahun 2012. Secara normatif, pencabutan hak atas tanah masih berlaku disebabkan oleh undang-undangnya belum diganti dengan undang-undang yang baru. Namun, secara empiris, yang diatur dalam Undang-Undang No. 2 Tahun 2012. Secara normatif, pencabutan hak atas tanah tidak dilaksanakan disebabkan oleh adanya undang-undang yang mengatur perolehan tanah untuk kepentingan umum.Acquisition of land for public purposes initially pursued through the revocation of land rights under Article 18 of Law No. 5 of 1960. In its development, the acquisition of land for public purposes pursued through the provision of land for public purposes stipulated in Law No. 2 Year 2012. In normative, revocation of land rights is still valid caused by its laws have not been replaced by the new Act. In the other hand, empirically, revocation of land rights is not implemented due to the lack of legislation governing the acquisition of land for public purposes

Upaya Meningkatkan Kualitas Pembelajaran Rangkaian Listrik melalui Pembelajaran Kooperatif Teknik STAD Mahasiswa Jurusan Pendidikan Teknik Elektronika FT UNY

Penelitian ini bertujuan meningkatkan kualitas pembelajaran rangkaian listrik melalui penerapan pembelajaran kooperatif tipe STAD serta memaparkan tanggapan mahasiswa Elektronika FT UNY terhadap implementasi pembelajaran kooperatif tipe STAD. Penelitian ini termasuk penelitian tindakan kelas. Pelaksanaan tindakan berlangsung 2 siklus, tiap siklus terdiri dari 4 kegiatan, yaitu: perencanaan, tindakan, observasi, dan refleksi. Lokasi penelitian di Jurdiknik Elektronika FT UNY, mulai bulan September – Nopember 2007. Subyek penelitian mahasiswa D3 reguler Prodi Teknik Elektronika yang mengambil mata kuliah rangkaian listrik. Pengumpulan data dengan teknik dokumentasi, observasi, dan tes. Analisis data dilakukan dengan kuantitatif dan deskriptif kualitatif. Hasil penelitian menunjukkan bahwa: pendekatan pembelajaran kooperatif teknik STAD dapat meningkatkan kualitas pembelajaran rangkaian listrik. Hasil belajar mahasiswa mengalami peningkatan, dari rerata 67,47 siklus I menjadi 74,78 siklus II. Sebesar 78,30% mahasiswa member tanggapan setuju terhadap implementasi pembelajaran kooperatif tipe STAD

Effect of Fermented Sauropus Androgynus Leaves on Blood Lipid Fraction and Haematological Profile in Broiler Chickens

This study was conducted to evaluate effect of fermented Sauropus androgynus leaves on blood lipid fractions and haematological profiles in broilers. One hundred and twelve broilers were distributed to 7 treatment groups. One group was fed diets without Sauropus androgynus leaves as the control, and other six groups were fed Sauropus androgynus leaves fermented by Neurospora crassa, Lactobacillus sp. or Saccharomyces cerevisiae at level of 25 g or 50 g/kg diet. Experimental results showed that the treatments had no effect on cholesterol, high-density lipoprotein cholesterol (HDL-c), low-density lipoprotein cholesterol (LDL-c) and atherogenic index, very low-density lipoprotein cholesterol (VLDL-c) and triglyceride concentration (P>0.05). It was shown that fermented Sauropus androgynus leaves significantly affected red blood count (RBC), white blood count (WBC), packed cell volume (PCV), trombosit dan erythrocyte sedimentation rate (ESR) (