Analisis Faktor-faktor Yang Mempengaruhi Audit Delay Pada Perusahaan Go Public Di Bursa Efek Indonesia Tahun 2010 - 2013

This research conducted in the field of agriculture and mining companies listed on the Indonesia Stock Exchange. The purpose of this research is to examine the impact firm size, firm public accounting size, consistency become a client, operation of complexity, profit of loss of business and auditor opinion toward audit delay. Sampling method that used is purposive sampling and the result are 21 firms as sample. This research is done for 2010 – 2013 period. Data that used in this research is financial statements from each company, publized through website www.idx.co.id. The data which have already collected are processed with statistic deskriptif test, classic assumption test before hypothesis test. Software SPSS 17 for windows is used to test in this research. The result of this research shows that independent variables simultaneously influenced 12,3 percent of dependent variable. Partially, consistency become a client have negative significant toward audit delay. The other variables such as firm size, firm public accounting size, operation of complexity, profit or loss of business and auditor opinion do not affecting audit delay

Faktor-faktor Yang Memepengaruhi Kepatuhan Wajib Pajak Dalam Membayar Pajak Pada UMKM Di Kota Metro

The Compliance of SME in paying taxes will give a good impact in the creation of new tax sources which is will increase state revenues. However, if the factors affecting SMEs Actors Compliance is negative, then the Taxpayer Compliance will tend to rise and provide a good influence for the state revenue.The purpose of this study was to determine the effect of the Knowledge Taxpayer, Taxation Sanction, Confidence, and awareness of the Taxpayer Compliance.The research methods used in this research was the analysis of the path (path diagram). The result of the research shows that, the confidence level has no effect on tax compliance in paying taxes. While the knowledge of the taxpayer, tax penalties, and awareness of the taxpayers effect on tax compliance in paying taxes

Faktor-faktor Yang Mempengaruhi Perilaku Etis Profesi Akuntan Pendidik (Studi Empiris Pada Perguruan Tinggi Di Provinsi Lampung)

The aim of this study was to determine the various factors that influence ethical behavior accounting profession educators in Lampung Province. Analysis of the data of this study are included in the quantitative research and aimed to test the hypothesis. Structural analysis of studies using Equetion Modeling (SEM) in order to obtain a comprehensive model of research results, both direct effect and indirect effect. The results showed that moral reasoning does not significantly affect the ethical behavior accountant educator. The findings of this study are not consistent with existing theory and do not support someof the results of previous studies which claim that moral reasoning would easily make a moral judgment and moral behavior. The influence of moral reasoning on the ethical behavior of the accounting profession educators tend to be straightforward. The findings of this study are consistent with existing theory and supports some of the results of previous studies which state that will facilitate one's professional experience make moral judgment and moral behavior. Ethical attitude will automatically bring ethical behavior as well. The influence of professional experience to the ethical behavior of the accounting profession educators tend to be direct or through locus of control

Analisis Model-model Pendayagunaan Dana Zakat Dalam Pemberdayaan Masyarakat Miskin Kota Di Provinsi Lampung

The problems of poverty are quite complex requiring the intervention of all parties. Most of Zakat Management Organization run the utilization program of zakat to tackle the problem of poverty only by its own logic. Therefore the empowerment models of Zakat funds to the urban poor in different system, with the advantages and disadvantages of each system. The aim of this study is to find a prototype model of the proper optimization of charity funds in the empowerment of the poor town based on local wisdom in Lampung province. For the first stage this study used a survey method with the data derived from the results of the Focus Group Discussion (FGD) and in-depth interviews with the speakers is the model identification stage. In the second stage is the stage of reconstruction model using comparative analysis.Community Based Development is a method of approach that involves communities in development. Where construction began on the stage of ideas, planning, program development activities, budgeting , procurement of resources to the implementation of a more emphasis on real desire or the real needs of the community in a group of people. Integrated Community Development (ICD) is a place that is focused on the integrated delivery of education, health, youth training, and economic empowerment of community-based integrated manner. With Mustahik Relation Officer (MRO) as human resources assistant, ICD became the center of the distribution of the program so that the program is more scalable, and controlled

Isolasi Bakteri Pendegradasi Minyak dari Perairan Sekitar Pelabuhan Bengkalis Provinsi Riau

Oil degradation bacteria can be found in various habitats in the marine environment including in the waters around the harbor. This study aims to isolate the oil degrading bacteria from waters around the port of Bengkalis and test its ability to degrade crude oil. Isolation of the degrading bacteria has been done from February to April 2017 at the Marine Microbiology Laboratory, Department of Marine Science, Faculty of Fish-eries and Marine University of Riau. The amount of oil degrading bacteria ranges from 0.2 x 105 to 8.9 x 105 CFU/ml. The isolation result was obtained by 10 isolates of oil degradation bacteria, ie BM1a, BM1b, BM1c, BM1d, BM7a, BM7b, BM7c, BM7d, BM14a and BM14b. Identification based on morphological, physiological and bio-chemical characteristics of each isolate, all isolates were round and elevated, six were white in color, three were yellow, one cream-colored isolate, eight isolates with slip-pery edges and two isolates with periphery waves, seven isolates were indol positive, two isolates produced H2S, four isolates were methyl red positive, all isolates were motile, capable of fermentation of glucose and sucrose in sugar test, able to ferment citrate, positive catalase and Gram negative bacteria. For degradation test only five bacterial isolates were selected of BM1a, BM1b, BM1c, BM7a and BM7d. The highest degradation at 1% concentration was indicated by isolate BM1a, the highest degrada-tion at 2% and 3% concentrations was indicated by BM1c isolate. Therefor, bacteria isolate capable of degrading the highest crude oil was BM1c

Antagonism Test of Probiotics Bacteria Isolated From Black Tiger Shrimp (Penaeus Monodon) Against Pathogens (Aeromonas Hydrophila, Pseudomonas SP and Vibrio Alginolyticus)

Probiotics is one effective strategy in an effort to cope with the disease by pathogenic bacteria. The study aims to determine the level of pathogenic bacteria were isolated from the candidate probiotic intestinal tiger shrimp against pathogenic bacteria A. hydrophila, Pseudomonas sp and V. alginolyticus. Expected candidate probiotics can be used to combat the disease in fish and shrimp farming. Antagonism using disc diffusion test. Four isolates of candidate probiotic bacteria more dominant round, milky white color and yellow, smooth or scalloped edge. Four candidate probiotic bacteria can inhibit pathogenic bacteria A. hydrophila, Pseudomonas sp and V. alginolyticus. The highest inhibition zone on the candidate probiotics P1 against A. hydrophila, Pseudomonas sp of 11.7 mm and 11.1 mm. The highest inhibition zone on V.alginolyticus the candidate probiotic bacteria P2 of 11.4 mm

The 5S rDNA family evolves through concerted and birth-and-death evolution in fish genomes: an example from freshwater stingrays

Background: Ribosomal 5S genes are well known for the critical role they play in ribosome folding and functionality. These genes are thought to evolve in a concerted fashion, with high rates of homogenization of gene copies. However, the majority of previous analyses regarding the evolutionary process of rDNA repeats were conducted in invertebrates and plants. Studies have also been conducted on vertebrates, but these analyses were usually restricted to the 18S, 5.8S and 28S rRNA genes. The recent identification of divergent 5S rRNA gene paralogs in the genomes of elasmobranches and teleost fishes indicate that the eukaryotic 5S rRNA gene family has a more complex genomic organization than previously thought. The availability of new sequence data from lower vertebrates such as teleosts and elasmobranches enables an enhanced evolutionary characterization of 5S rDNA among vertebrates.Results: We identified two variant classes of 5S rDNA sequences in the genomes of Potamotrygonidae stingrays, similar to the genomes of other vertebrates. One class of 5S rRNA genes was shared only by elasmobranches. A broad comparative survey among 100 vertebrate species suggests that the 5S rRNA gene variants in fishes originated from rounds of genome duplication. These variants were then maintained or eliminated by birth-and-death mechanisms, under intense purifying selection. Clustered multiple copies of 5S rDNA variants could have arisen due to unequal crossing over mechanisms. Simultaneously, the distinct genome clusters were independently homogenized, resulting in the maintenance of clusters of highly similar repeats through concerted evolution.Conclusions: We believe that 5S rDNA molecular evolution in fish genomes is driven by a mixed mechanism that integrates birth-and-death and concerted evolution

Prevalensi dan Tingkat Kelulushidupan Ikan Mas (Cyprinus Carpio) yang Diuji Tantang dengan Protein Spora Utuh Myxobolus Koi di Tambak [ Prevalence And The Survival Rate Of Gold Fish (Cyprinus Carpio Linn) That Challenced Whole Protein Spore Myxobolus Koi In Pond]

One of parasite disease that often outbreak is protozoan disease that caused by Myxobollus koi, that recaqniced Myxobolusis. Starting at 2009 this disease included in fish quarantine disease, because it can caused fish sick and dead. This disease can to be big problem in aquaculture, it can caused mortality 60-90%, with the prevalence reach 100%. In 1974 and 1978 the myxobolusis case happened in Indonesia and it caused mortality antil 100% in seed stadium. The aims of this Research are to detect the prevalence of the gold fish (Cyprinus carpio Linn) that infected by Myxobolus koi that challence by spora protein of Myxobolus koi in pond and want know abaout the survival rate of gold fish (Cyprinus carpio Linn) that challence by protein spora of Myxobolus koi in pond. This Research is field experiment that consist to 4 group, this are : KP1= Controle (No challence by protein spore and nor infected by Myxobolus koi) ; KP2 = challence by protein spore and infected by the dose 600 µl/l/one fish and infeted by Myxobolus koi dengan with dose 80 spore / liter, KP3 = No challence by Protein spore with dose 600 µl/l/one fish and was infected by Myxobolus koi with dose 80 spore / liter and KP4 = challence with Protein spore and not infcteted by Myxobolus koi. The result showed that the highest prevalence 74% found on gold fish that infected by Myxobolus koi and not dipping by whole protein spore before scatter in pond and in 60 days age. Whole Protein spore of Myxobolus koi can be decreased the prevalence of the gold fish (Cyprinus carpio Linn) infected by Myxobolus koi in pond 47,8% for 30 days age, 62,1% for 60 days and 69% for 90 days age in pond. The Whole Protein spore of Myxobolus koi also can increased the survival rate of gold fish (Cyprinus carpio Linn) in pond from 29% to 81%, it means that whole protein spore can increased in 179,3%