Pengaruh Ukuran Kap, Fee Audit, Hubungan dengan Klien, Komitmen Profesional dan Persaingan Antar Kap, terhadap Independensi Kantor Akuntan Publik (Studi Empiris pada Kantor Akuntan Publik di Pekanbaru, Medan, Padang)

The purpose of this research test the size of public accountant firm, audit fee, relations with client, profesional commitment and public accountant firm competition on the implementation of independence public accountant firm.The population of this research were the whole auditors who work in the public accountant firm in pekanbaru, medan, padang. And This research used 63 sample of questionnaires response from staff of public accountant firm in Pekanbaru, Medan, Padang.Analysis model used in this study is the multiple linear regression analysis with SPSS Version 20.00. The research proves the size public accountant firm, audit fee, relations with client, professional commitment have significant influence to independence of public accountant individually. But public accountant firm competition at a significant level (>0,05) is contrary. Simlutaneous regression test (F-test) showed that all dependent variable have significant influence to the dependent variable, the coefficient determination (R2) effect by all independent variable are 75,2% while the remaining 24,8% influence by other variables were not examined in this study

Komposisi dan Struktur Rerumputan di Kawasan Danau Toba Desa Haranggaol Kecamatan Haranggaol Horison Kabupaten Simalungun Sumatera Utara

The composition and structure of Grasses in Haranggaol Village Haranggaol Horison Subdistrict Simalungun Regency North Sumatra has been studied from April to July 2012. The objective of the study was to determine the composition and structure of grasses at different altitudes. Sampling area was defined by purposive sampling method and divided into three locations based on altitude with 20 plots of 1 x 1 m size for each area. From the study it was found 24 species of grasses that belong to two families. The first location was dominated by Microstegium ciliatum (81.095%), the second was dominated by Deyeuxia brachyathera (68.504%) and the third was dominated by Leersia hexandra (79.158%). The diversity index (H\u27) of grasses are 1.557, 1.790 and 1.414 in the location I, II and III, respectively and equitability index (E) of grasses are 0.607, 0.661, 0.726 in the location I, II and III, respectively. The similarity index ranges from 30 to 50%, with the highest similarity index is 50% that was found between location I and II

Komposisi dan Struktur Rerumputan di Kawasan Danau Toba Desa Togu Domu Nauli Kecamatan Dolok Pardamean Kabupaten Simalungun Sumatera Utara

The composition and structure of grasses in Toba Lake Area Togu Domu Nauli Village, Dolok Pardamean Subdistrict, Simalungun Regency, North Sumatra has been studied from March to June 2012. The study site is determined by purposive sampling method and it is divided three locations based on altitude with 20 plots of 1 x 1 m size for each area. There are 21 species of grasses that belong to two families found at three study sites. The first area was dominated by Imperata cylindrica, the second was dominated by Leersia hexandra, and the third was dominated by Imperata cylindrica with importance values are 58.408 %, 72.202 %, and 81.316 %, respectively. The diversity index (H') of grasses are 1.826, 1.432, 1.010 at area I, II, and III, respectively and equitability index (E) of grasses are 0.658, 0.597, 0.519 at area I, II, and III, respectively. The Similarity index of grasses ranges from 46.91% to 62.56%, with the highest similarity index is 62.56% that is found between area II and III

PERAN JALAN ALTERNATIF DAN ANALISIS TRANSPORTASI BARANG PASCATSUNAMI DI PROPINSI NANGGROE ACEH DARUSSALAM

Abstrak Transportasi (pergerakan) barang adalah perpindahan barang yang terjadi baik di dalam suatu zona maupun antar zona dalam satuan waktu tertentu. Analisis besarnya perpindahan dapat dilakukan dengan model bangkitan/tarikan antar zona yang merupakan salah satu tahapan dalam proses model empat tahap perencanaan transportasi. Besarnya pergerakan tersebut dapat direpresentasikan dengan Matriks Asal -Tujuan (MAT) ataupun dengan diagram garis keinginan (desire line). Dalam kajian ini diambil kasus transportasi barang di Provinsi Nanggroe Aceh Darussalam (NAD) dimana hampir 95% pergerakan barang dilakukan dengan moda darat (jalan raya), walaupun sebagian besar wilayah NAD berada pada daerah pesisir dimana pergerakan tersebut dapat dilakukan dengan moda laut, namun karena kurangnya prasarana dan sarana maka pergerakan lewat jalan raya tetap menjadi pilihan karena lebih efisien. Pergerakan barang melalui jalan darat di NAD mempunyai kendala geografis daerah akibat minimnya jaringan jalan antar zona. Beberapa ruas jalan telah dan sedang dalam peningkatan, diantaranya adalah ruas jalan Ladia Galaska, dan ruas Geumpang – Tutut. Dalam proses peningkatan kedua ruas jalan tersebut penuh dengan tantangan dan kecaman dari beberapa LSM terutama mengenai isu dampak lingkungan. Namun akibat gempa bumi dan badai tsunami, pola pergerakan berubah secara drastis, banyaknya jaringan jalan yang putus.  Ruas jalan yang tadinya ditentang kini menjadi tumpuan utama dalam distribusi logistik. Untuk itu pada tulisan ini dianalisis distribusi pergerakan barang antar zona sebelum tsunami, dan pasca tsunami, dengan menggunakan model gravity. Hasil analisis menunjukkan bahwa terjadi penurunan pergerakan cukup signifikan antar zona pada beberapa zona pasca tsunami hingga masa rekonstruksi.Kata-kata kunci: Transportasi barang, Jalan Alternatif, Tsunami, Matrik Asal – Tujuan ,model gravity

PERAN JALAN ALTERNATIF DAN ANALISIS TRANSPORTASI BARANG PASCATSUNAMI DI PROPINSI NANGGROE ACEH DARUSSALAM

Abstrak Transportasi (pergerakan) barang adalah perpindahan barang yang terjadi baik di dalam suatu zona maupun antar zona dalam satuan waktu tertentu. Analisis besarnya perpindahan dapat dilakukan dengan model bangkitan/tarikan antar zona yang merupakan salah satu tahapan dalam proses model empat tahap perencanaan transportasi. Besarnya pergerakan tersebut dapat direpresentasikan dengan Matriks Asal -Tujuan (MAT) ataupun dengan diagram garis keinginan (desire line). Dalam kajian ini diambil kasus transportasi barang di Provinsi Nanggroe Aceh Darussalam (NAD) dimana hampir 95% pergerakan barang dilakukan dengan moda darat (jalan raya), walaupun sebagian besar wilayah NAD berada pada daerah pesisir dimana pergerakan tersebut dapat dilakukan dengan moda laut, namun karena kurangnya prasarana dan sarana maka pergerakan lewat jalan raya tetap menjadi pilihan karena lebih efisien. Pergerakan barang melalui jalan darat di NAD mempunyai kendala geografis daerah akibat minimnya jaringan jalan antar zona. Beberapa ruas jalan telah dan sedang dalam peningkatan, diantaranya adalah ruas jalan Ladia Galaska, dan ruas Geumpang – Tutut. Dalam proses peningkatan kedua ruas jalan tersebut penuh dengan tantangan dan kecaman dari beberapa LSM terutama mengenai isu dampak lingkungan. Namun akibat gempa bumi dan badai tsunami, pola pergerakan berubah secara drastis, banyaknya jaringan jalan yang putus.  Ruas jalan yang tadinya ditentang kini menjadi tumpuan utama dalam distribusi logistik. Untuk itu pada tulisan ini dianalisis distribusi pergerakan barang antar zona sebelum tsunami, dan pasca tsunami, dengan menggunakan model gravity. Hasil analisis menunjukkan bahwa terjadi penurunan pergerakan cukup signifikan antar zona pada beberapa zona pasca tsunami hingga masa rekonstruksi.Kata-kata kunci: Transportasi barang, Jalan Alternatif, Tsunami, Matrik Asal – Tujuan ,model gravity

Kebijakan Sistem Transportasi Barang Multimoda Di Provinsi Nanggroe Aceh Darussalam

More than 95% of freight movement in the Province of Aceh is done by the road mode. As most of the land in the province is surrounded by sea, the freight movement could have been done by sea transportation. Railway was already in the Province of Aceh long time ago, it began to operate in 1906, but the operation was closed in 1982. The Central Government and the Aceh Provincial Government want to revitalize the railway and there is also a plan to build a new Jalan Raya from Banda Aceh to North Sumatra border. However, there is a constraint in the costs of building these infrastructures so that multimodal and intermodal transportation can not take place. As a result, road transportation remains to be a major transport choice and this condition is even worse with vehicles on the road also tend to carry overload. This study was conducted in connection with the overload effect of the freight transport using trucks and how these trucks cause road deterioration and increase road maintenance costs in the Province of Aceh. The results suggest that multimodal/intermodal freight transportation, specifically road and railroad combined transport, could provide more efficient freight transport and, most likely, is the best option for the province

Pengaruh Muatan Truk Berlebih Terhadap Biaya Pemeliharaan Jalan

More than 90% of freight movement in Indonesia is carried out by land transportation (mostly highway mode). Meanwhile most nation land is surrounded by water, in which the movement could have been carried out by sea transportation. There are rail network in Java Island and some parts of Sumatera Island where multimodal/inter-modality system can be applied. However, lack of sea and rail transportation infrastructure and management makes highway mode the main choice among other transportation modes. This study investigated the impact of overloading trucks in the freight transportation system in Indonesia, because the government still allows trucks to carry up to 50% of the normal maximum load. This policy has greatinfluence on road deterioration, creating the vehicle damage factor approximately 5 times higher than that of the normal one. This overloading has a big impact on the maintenance of the road and will increase themaintenance budget

KEBIJAKAN SISTEM TRANSPORTASI BARANG MULTIMODA DI PROVINSI NANGGROE ACEH DARUSSALAM

More than 95% of freight movement in the Province of Aceh is done by the road mode. As most of the land in the province is surrounded by sea, the freight movement could have been done by sea transportation. Railway was already in the Province of Aceh long time ago, it began to operate in 1906, but the operation was closed in 1982. The Central Government and the Aceh Provincial Government want to revitalize the railway and there is also a plan to build a new Jalan Raya from Banda Aceh to North Sumatra border. However, there is a constraint in the costs of building these infrastructures so that multimodal and intermodal transportation can not take place. As a result, road transportation remains to be a major transport choice and this condition is even worse with vehicles on the road also tend to carry overload. This study was conducted in connection with the overload effect of the freight transport using trucks and how these trucks cause road deterioration and increase road maintenance costs in the Province of Aceh. The results suggest that multimodal/intermodal freight transportation, specifically road and railroad combined transport, could provide more efficient freight transport and, most likely, is the best option for the province.Keywords: freight transportation, multimodal/intermodal transportation, overloa