The Occurrence of Environmental Disclosures in the Annual Reports

This study aims to evaluate whether the occurrence of environmental disclosures in a corporate annual report is associated with a firm environmental visibility. As environmentally visible firms are easier to observe by relevant constituents, they are more vulnerable to public scrutiny. This paper hypothesizes that environmentally visible firms tend to disclose environ-mental information in their annual reports as compared to those of less visible companies. A firm's environmental visibility is proxied by size, profitability and industry sensitivity to the environment. While firm size is measured by total asset and profitability is measured by return on Asset (ROA), industry sensitivity is measured by the sensitivity of firm activities to the envi-ronment. Industry sectors such as banking, insurance, finance, services are considered as non-sensitive, whereas those of chemical, forestry, mining, automotive, paper and timber, are consid-ered as sensitive sectors. This paper uses the categorization by the Indonesian Accounting Stan-dards (PSAK) No. 32 and 33 which considers forestry and mining firms as the most environmentally sensitive industries by requiring firms in these sectors to report any material information regarding environmental issues. Environmental disclosure in this study is measured by the occurrence of environmental information in the annual reports using a dummy variable (1, if it occurs and 0, otherwise). The sample consists of 205 companies listed on Jakarta Stock Exchange in 2002. It is found that 66 of companies under non-sensitive industries did not mention any environmental information. This study also shows that the occurrence of environmental disclosure in annual reports of Indonesian companies is associated with size and industry sector, but not with profitability

Pengaruh Keragaman Gula Aren Cetak terhadap Kualitas Gula Aren Kristal (Palm Sugar) Produksi Agroindustri Kecil

Cyrstal palm sugar was one product diversification of palm sugar that utilization continues to grow and is expected to reduce its dependence on white sugar. Crystal palm sugar can be processed from the sap of palm or palm sugar product which melted. Utilization palm sugar as a raw material is one way to reduce excess palm sugar, but on the other hand is rather difficult to control the quality of raw materials. Wide variations in the quality of the palm sugar will also cause the palm sugar crystal products are diverse as well. Palm sugar produced by different producer will produce different quality. This research was conducted how difference between the quality of raw materials and their effects on quality crystal palm sugar. This study showed that some producer producing different quality and this affects the quality of palm sugar crystals obtained. Average moisture content, ash content and insoluble solids content in raw material palm sugar were 12.82%, 12.82%, 12:13% and 3.70%, while the products of palm sugar crystals were 6.33%, 0.24% and 5.06%. Quality criteria of crystal palm sugar that are still beyond the SNI standard where the standard maximum moisture content of 3% and insoluble solids content should be a maximum of 1%

Kajian Iklan Televisi Dalam Perspektif Teori Pengaruh Selektif

This study aims to analyzing the influence of television advertisement on the housewivesattitude to the product. This analysis used the selective influence theory with selected independentvariables, such as the slogan, model, and repetition advertisement, and motivation, age,education, income, jobs, and reference group as well. Attitude to the product as the dependentvariable. Research uses analytical survey method with the population are housewives living inPadang. The sample was taken through cluster random sampling technique based on administrativearea, there were 390 housewives. The primary data were obtained through questionairewhich was designed in accordance with the need of the research, interview, and observation.Documentation was the source of secondary data. Used for path analysis. Research findingshow that advertisements of tagline, models, repetitions, motivation, age, education, income,and group reference wholly influence significantly toward to the attitude of this products. Partiallyonly the income doesn't influence significantly toward attitude to the product

Pengelolaan Pembelajaran Matematika Model Survey, Question, Read, Recite, Review (Sq3r) Pada Siswa Ma

Learning success is supported by the selection model of learning by the teacher , so the teacher professionalism required in choosing a model of learning in the classroom . This research was conducted in the city of Bengkulu MAN 2 in the school year 2015-2016 is class XI and class that became population IPA X 1 is a sample of this research. Instrument tests taken by students in cycle 1 and cycle 2 continued with a follow-up of the cycle to 2. Election learning model Survey, Question, Read, Recite , Reviuw ( SQ3R ) very appropriately chosen to improve learning outcomes . Seen an increase in student learning outcomes , namely the achievement of 69 % to 77 % . So that these models can dikatan successful in improving student learning outcomes

Pengaruh Sistem Informasi Akutansi Penjualan Terhadap Efektivitas Pengendalian Piutang Pada PT. Permata Finance Samarinda

Pengaruh Sistem Informasi Akuntansi Penjualan Terhadap Efektivitas Pengendalian Piutang (studi kasus pada PT. Permata Finance Samarinda). Skripsi. Jurusan Akuntansi, Program Sarjana, Universitas 17 Agustus 1945 Samarinda. Pembimbing I: Dra. Ec. Elfreda A.Lau, Msi. Pembimbing II: Drs.Adi Suroso, MM.Permasalahan yang ada di dalam ini adalah sebagai berikut : “Apakah system informasi akuntansi penjualan berpengaruh signifikan terhadap efektivitas pengendlian piutang pada PT. Permata Finance SamarindaDasar teori yang digunakan dalam penulisan ini adalah system informasi akuntansi penjualan dan efektivitas pengendalian piutang.Perusahaan memerlukan pengendalian yang efektif untuk mengendalikan piutang dagang Perusahaan, dan Perusahaan harus memiliki system yang dibuat untuk memudahkan Perusahaan dalam melaksanakan kegiatan penjualan yaitu system informasi akuntansi penjualan.Penelitian ini bertujuan untuk mengetahui bagaimana sistem informasi akuntansi terhadap efektivitas pengendalian piutang pada PT. Permata Finance Samarinda.Unit analisis dalam penelitian ini adalah sistem informasi akuntansi penjualan dan efektivitas pengendalian piutang di PT. Permata Finance Samarinda. Untuk mengetahui pengaruh sistem informasi akuntansi penjualan terhadap efektivitas pengendalian piutang digunakan analisis statistik yaitu dengan menggunakan perhitungan regresi linear sederhana, koefisien korelasi pearson product moment, dan koefisien determinasi.Hasil penelitian secara kualitatif menunjukkan bahwa sistem informasi akuntansi penjualan sudah baik, begitu pula dengan efektivitas pengendalian piutang sudah baik, dan hasil penelitian secara kuantitatif menunjukkan besarnya pengaruh signifikan sistem informasi akuntansi penjualan terhadap efektivitas pengendalian piutan