The Rhetoric of Javanese Legislative Vote Getters in the 2004 Campaign

This study explored the characteristics of the rhetorical discourse employed by Javanese legislative vote getters in the 2004 campaign in their efforts to win public support for their candidates. The data of the study were the discourses written by Javanese legislative vote getters of Indonesian political parties. The study reveals that (1) the discourses were marked by the use of Javanese metaphorical form called "parikan", (2) various strategies, such as testimony technique, religious citations, and historical involvement were employed

Kontribusi Komik dalam Pembelajaran Akuntansi

Pada abad 21 sekarang ini, pendidikan tidak lagi menjadi hal yang dikesampingkan oleh warga negara Indonesia. Pendidikan bahkan menjadi salah satu prioritas utama warga negara Indonesia untuk mendapatkan kehidupan yang lebih baik. Kemajuan suatu bangsa tercemin dari kualitas pendidikan bangsa itu sendiri. Generasi muda dianggap dapat menjadi ujung tombak, dikarenakan mereka dapat menjadi sosok yang kreatif, inovatif, dan bertanggung jawab yang mampu bersaing di abad 21 ini yang siap menyongsong masa depan cerah melalui pendidikan. Akhir-akhir ini, inovasi dalam dunia pendidikan sedang gencar dilakukan. Salah satunya adalah melalui inovasi pengembangan dalam media pembelajaran. Inovasi pengembangan media pembelajaran dilakukan bertujuan untuk meningkatkan motivasi belajar siswa, selain itu dapat tercipta iklim pembelajaran yang menyenangkan sehingga meningkatkan prestasi belajar siswa, terutama dalam pembelajaran akuntansi yang membutuhkan tingkat pemahaman dan analisa yang tajam. Komik merupakan salah satu inovasi atau pembaharuan media pembelajaran. Kini komik tidak lagi hanya sebagai bacaan tetapi juga mulai merambah menjadi komik pendidikan. Tujuan penelitian ini untuk mengetahui kontribusi penggunaan komik terhadap pembelajaran akuntansi. Penelitian ini menggunakan metode studi literatur, dan menggunakan data sekunder dengan analisis deskriptif. Hasil penelitian ini menunjukkan bahwa komik memiliki kontribusi dan dapat diaplikasikan dalam proses pembelajaran akuntansi yang memerlukan penalaran dan analisis tinggi

Pengaruh Metode Penilaian Persediaan Terhadap Volatilitas Return on Asset, Volatilitas Cost of Sale, Dan Volatilitas Profit or Loss Pada Perusahaan Real Estate Dan Properti Yang Tercatat Di Bursa Efek Indonesia Periode 2007 – 2009

The purpose of this study is to investigate the influence of inventory evaluation method toward ROA volatility, cost of sale volatility, and profit or loss volatility in publicly listed real estate and property companies in Indonesian Stock Exchange related to valuation method decision which more describes current cost. This study uses data from 34 samples during year 2007 – 2009. It is an empirical study using regression model with dummy variable. Therefore, before conducting hypothesis testing, the classic assumption testing was done. Beside that, t-test was done and shows there is significant average difference of profit or loss volatility in company using average method and FIFO method. The results show that: Inventory valuation method has significant influence toward profit or loss volatility. But, inventory valuation method doesn’t have significant influence toward ROA and cost of sale volatility using 95% level of confidence. For further studies, it is expected to use longer observation period and other variables to minimize bias that might happen

PENGARUH USIA DAN STATUS GIZI TERHADAP KETAJAMAN PENGLIHATAN

ABSTRACT   One aspect that should be a concern for employers is the comfort of working labor when carrying out their work. Convenience is meant here is comfort working position, temperature comfort, visual comfort, and convenience of audio. If the comfort of the visual can be obtained on a building, then the object to be viewed or in the field of lighting is known as a visual task, you will see clearly without eye has to work hard, so that workers can carry out visual tasks well during their work time (Atmodipoero, 2000). The general objective of this research is to investigate the relationship between age, nutritional status with visual acuity. The results showed that the age had relationship with visual aquity and no relationship between nutritional status with visual aquity. Suggestion for the company is necessary to add lighting to meet minimum standards in the workplace section Knitting, necessity of providing health insurance for health care of eyes, especially the elderly for the efficiency of his eyesight did not continue to decline should be occur rotation system of labor have which has been decreased visual  acuity of the knitting to another section. Key words: acuity of vision, labor, knitting   Kesmasindo, Volume 6, Nomor 1 Januari 2013, Hal. 75-8

PENGARUH USIA DAN STATUS GIZI TERHADAP KETAJAMAN PENGLIHATAN

ABSTRACT   One aspect that should be a concern for employers is the comfort of working labor when carrying out their work. Convenience is meant here is comfort working position, temperature comfort, visual comfort, and convenience of audio. If the comfort of the visual can be obtained on a building, then the object to be viewed or in the field of lighting is known as a visual task, you will see clearly without eye has to work hard, so that workers can carry out visual tasks well during their work time (Atmodipoero, 2000). The general objective of this research is to investigate the relationship between age, nutritional status with visual acuity. The results showed that the age had relationship with visual aquity and no relationship between nutritional status with visual aquity. Suggestion for the company is necessary to add lighting to meet minimum standards in the workplace section Knitting, necessity of providing health insurance for health care of eyes, especially the elderly for the efficiency of his eyesight did not continue to decline should be occur rotation system of labor have which has been decreased visual  acuity of the knitting to another section. Key words: acuity of vision, labor, knitting   Kesmasindo, Volume 6, Nomor 1 Januari 2013, Hal. 75-8

ANALISA ERGONOMI PADA TUNGKU MASAK GULA MERAH MASYARAKAT CILONGOK KABUPATEN BANYUMAS

ABSTRACT Employment in the informal sector has a major role in the developing countries including Indonesia. One group of informal workers in Banyumas is a community producer of palm sugar or brown sugar in Cilongok. In the process of making brown sugar, the furnace is one of the main facilities. Based on field observations used furnace is still a simple form and have not considered the aspect of ergonomics. The purpose of this research is to redesign the furnace to cook brown sugar-anthropometry ergonomics approach. Research using observational approaches. Anthropometric data obtained by direct measurement, while the interviews conducted to determine musculoskeletal complaints with a structured questionnaire from the Nordic Body Map. The results showed that 1) all respondents (100%) felt pains in the lower back and waist, 2) anthropometric measures of workers who made ​​reference to the determination of height is a measure of furnace design standing elbow height of 95.03 cm with a value of 90.97 percentil 5th cm, and 3) recommendations for an ergonomic cooking furnace size is the height of the furnace 80 cm, 60 cm diameter furnace, the fire hole diameter of 20 cm. Kata kunci : ergonomic, red sugar cookingKesmasindo. Volume 4(2) Juli 2011, hlm. 94-10

Pengaruh Leverage, Kepemilikan Institusional, Dan Ukuran Perusahaan Terhadap Penghindaran Pajak (Tax Avoidance) Pada Perusahaan Sektor Manufaktur Yang Terdaftar Di Bursa Efek Indonesia 2010-2012

The purpose of this study is to obtain empirical evidence about the effects of leverage, institutional ownership,and firm size on tax avoidance of the manufacturing companies listed on the Indonesian Stock Exchange from 2010-2012. Tax avoidance is a dependent variable, while leverage, institutional ownership, and firm size are independent variables. The data used are secondary data and sample of 170 financial statements of listed companies on the Indonesian Stock Exchange from 2010-2012. This research used non-random sampling. The sampling used purposive sampling and the data were analyzed by using multiple linear regression analysis. Data were analyzed using SPSS software 21 version. The result of the research showed that leverage has no significant effects on tax avoidance, while institutional ownership and firm risk have significant effects on tax avoidance. To get better research results, further researches may add other variables that have  major impact probabilities, use companies other than manufacturing, and extend the period of study

Identification Of An Antagonistic Actinomycete And Its Use In The

Eleven strains of Actinomycetes isolated from soils and potato periderm were screened for their antagonistic activities against the potato common scab pathogen, Streptomyces scabies. Strain 337 demonstrated the most significant activity in both the Cross-Streak and Cup Diffusion Agar tests. Based on the morphological and physiological characteristics, the strain was identified as Streptomyces violaceusniger. WB medium containing wheat bran 50 g, swine feces 10 g, Ca(OH)2 1 g, and moisture 50% was found to be a promising substrate for making a bioactinocide by principles of solid substrate fermentation. Pot bioassay showed that the ratio of scab incidence area was decreased to 6.7% using the bioactinocide, compared to 18.2% in control. The viable count of S. scabies in the bioactinocide pot decreased to 4.4 x 104from 1.6 x 106 CPU per gram soil by 12 weeks. There was also evidence of tuber yield increase to 12.4% in pots supplemented with the bioactinocide. Intisari Sebelas strain Aktinomisetes yang diisolasi dari tanah dan kulit kentang telah diuji daya antagonistiknya terhadap patogen penyakit kudis pada umbi kentang, Streptomyces scabies. Pada uji antagonisme dengan metode Cross-Streak dan Cup Diffusion Agar, strain 337 menunjukkan aktivitas yang paling tinggi.dibandingkan strain-strain yang lain. Berdasarkan ciri morfologi dan sifat fisiologinya, strain 337 di identifikasi sebagai Streptomyces violaceusniger. Medium WB yang tersusun atas sekam gandum 50 g, kotoran babi 10 g, Ca(OH),1 g, dan keiembaban 50% terbukti sebagai medium yang baik untuk .memproduksi bioaktinosida secara fermentasi substrat padat. Uji hayati pada pot menunjUkkan bahwa tingkat serangan penyakit kudis pada kontrol dan perlakuan bioaktinosida berturut-turut 18,2% dan 6,7%. Bioaktinosida menekan populasi S. scabies dari 1,6 x 106 menjadi 4,4 x 104 CFU/g tanah selama inkubasi 12 minggu. Perlakuan dengan bioaktinosida juga meningkatkan hasil umbi kentang sebesar 12,4% dibandingkan dengan kontrol

Pengaruh Sunset Policy, Tax Amnesty, Dan Sanksi Pajak Terhadap Kepatuhan Wajib Pajak (Studi Empiris Di Kantor Pelayanan Pajak Pratama Jakarta Kembangan)

The purpose of this study was to analyze the effect of sunset policy, taxamnesty and tax penalties on tax compliance individual conducting business and workfreely in STO Kembangan Jakarta. The population in this study are all registeredtaxpayer in KPP Pratama Jakarta Kembangan. The number of samples in this studywere 100 respondents in Kembangan area. Sampling was done using simple randomsampling method. Data analysis method used in this research is done by using multipleregression analysis, validity, reliability, classic assumption test, the coefficient ofdetermination (R2 test), stimultan regression test (Test F), and partial regression test (ttest). Based on the results of data analysis known that the sunset policy and nosignificant negative impact on tax compliance. T test results showed t value -1.045> ttable 2.000 with a significance value (0.299)> 0.05 so that H1 is rejected. Tax amnestypositive and significant impact on tax compliance. T test results showed t value 3.654>t table 2.000 with a significance value (0.000) <0,05 so that H2 is accepted. Sanctionstax positive and significant impact on tax compliance. T test results showed t value3.221> t table 2.000 with a significance value (0.002) <0,05 so H3 is received. Variablesunset policy, tax amnesty and tax penalties can be used to explain the tax complianceof 21,7