Pengaruh Good Corporate Governance Terhadap Profitabilitas Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode 2013-2015

Penelitian ini bertujuan untuk mengetahui pengaruh Good Corporate Governance terhadap rasio profitabilitas pada Perusahaan manufaktur yang terdapat di Bursa Efek Indonesia pada periode 2013 – 2015. Mekanisme Good Corporate Governance dalam penelitian ini diproksikan dengan ukuran dewan direksi, dewan komisaris, dan komite audit. Sedangkan, rasio profitabilitas diproksikan dengan return on equity (ROE). Sampel penelitian ini terdiri dari 8 Perusahaan dengan metode pengambilan sampel purposive sampling. Data yang digunakan adalah laporan tahunan dan laporan keuangan masing masing Perusahaan sampel yang dipublikasikan melalui website www.idx.co.id. Hipotesis dalam penelitian ini diuji dengan menggunakan regresi linier berganda. Hasil penelitian ini menunjukkan bahwa Good Corporate Governance berpengaruh terhadap rasio profitabilitas pada Perusahaan manufaktur dimana Good Corporate Governance yang terdiri dari dewan direksi signifikan dan berpengaruh negatif terhadap profitabilitas, dewan komisaris signifikan dan berpengaruh positif terhadap profitabilitas serta komite audit signifikan dan berpengaruh negatif terhadap profitabilitas. Secara simultan, dewan direksi, dewan komisaris, dan komite audit signifikan dan berpengaruh positif terhadap profitabilitas

Strategi Peningkatan Penerimaan Daerah Melalui Pendapatan Asli Daerah Dari Retribusi Di Kota Manado..

This study aimed to: (1). Knowing the condition of acceptance of Manado City area primarily sourced from levy sources of revenue. (2) Determine strategy to increase revenue from the levy in the city of Manado. The methodology used in this study is a qualitative method in which the research method was used to examine the condition of natural objects (as his opponent is an experiment) where the researcher is a key instrument, conducted the data collection techniques triangulation (combined) and data analysis is inductive. The results showed revenue is a real contribution given by the local community to support the autonomous status granted to the area. Improved performance of Original Region Revenue through a levy can be done by improving the administration of local revenues, as well as through regulatory reform local taxation and levies. Levies in the city of Manado has undergone significant improvement by increasing the number and activity of domestic activities. Suggestions that may be filed as follows: in order to prioritize efforts to increase revenue by evaluating and improving systems that have been implemented, because it still has considerable prospects and potential and Inviting community participation so as to help provide a source of information material in order to periodically evaluate the level of development in general revenue levy, particularly regarding pay resources and increase public service efficienc

PROFESIONALISME KPU KABUPATEN HALMAHERA SELATAN DALAM REKAPITULASI HASIL PENGHITUNGAN SUARA PADA PEMILIHAN BUPATI DAN WAKIL BUPATI TAHUN 2015

ABSTRAKSalah satu amanat UUD NRI 1945 adalah pemilihan kepala daerah secara demokratis. Makna demokratis dijabarkan dalam prinsip dasar atau asas penyelenggaraan pilkada yaitu langsung, umum, bebas, rahasia, jujur dan adil yang dapat terwujud oleh penyelenggara pemilihan yang independen, berintegritas, profesional dan akuntabel. Namun harapan berbanding terbalik dengan kenyataan yang dilakukan oleh KPU Kabupaten Halmahera Selatan yang diharapkan menjadi penegak asas penyelenggara dan kode etik penyelenggara justru melakukan aksi kecurangan dengan melakukan manipulasi terhadap data hasil rekapitulasi penghitungan suara dari tingkat kecamatan saat pemilihan Bupati dan Wakil Bupati Kabupaten Halmahera Selatan tahun 2015. Mengapa itu terjadi akan coba diidentifikasi oleh penelitian ini. Penelitian ini menemukan fakta bahwa KPU Kabupaten Halmahera Selatan akibat memihak kepada salah satu kandidat maka melakukan penetapan hasil rekapitulasi yang datanya tidak sesuai dengan hasil rekapan di tingkat Kecamatan.  Kata Kunci : Profesionalisme, Rekapitulasi, Pilkada  ABSTRACTOne of the mandates of the 1945 Constitution of the Republic of Indonesia is democratic regional head elections. The meaning of democratic is described in the basic principles or principles of regional election, namely direct, general, free, confidential, honest and fair election organizers who are independent, with integrity, professional and accountable. However, the expectations are inversely proportional to the reality carried out by the Election Commission of South Halmahera Regency which is expected to be the enforcer of the principles of the organizers and the code of ethics of the organizers has actually committed fraudulent acts by manipulating the results of the recapitulation of vote counting data from the sub-district level during the elections for Regent and Deputy Regent of South Halmahera Regency in 2015. This research will try to identify why it happened. This research found the fact that the Election Commission of South Halmahera Regency, due to siding with one of the candidates, determined the results of the recapitulation whose data did not match the results of the recapitulation at the District level. Keywords: Professionalism; Recapitulation; Pilkad

The Community Structure of Macrozoobenthos in Intertidal Zone of Topang Island Meranti Islands Regency Riau Province

This research was conducted in December 2013 in the intertidal zone of Topang Island of Meranti Islands regency in Riau Province. This study aims was to determine the community structure of the intertidal zone macrozoobenthos in Topang Island. The method used was a survey to determine the location of the study which consisted of 7 and 3 point sampling station. Macrozoobenthos samples were taken and analyzed in a laboratory of marine biology.The result showed that, the macrozoobenthos in the study site consisted of 18 species belonging to 4 classes. Macrozoobenthos density in the study area varies where the station the highest was of stastion two (II), and the lowest at station VI. Based on the value of diversity index (H ') macrozoobenthos in the study area were at moderate meaning no dominant species and the distribution was at uniformity

Pengaruh Penerapan Sistem Informasi Akuntansi Manajemen, Metode Pengukuran Kinerja dan Sistem Penghargaan terhadap Kinerja Manajerial pada Rumah Sakit Estomihi Medan

This research was conducted to examine the influence of the application of management accounting information system,performance measurement method,and reward system on the performance of managerial at field estomihi hospital. Population of 47 people.sampling technique is using saturated samples.the data used in secondary data from estomihi hospital.the test used in this using multiple liner regression. Result of research based on hyphotesis test show that partially management accounting information system and performance measurement methods have positive and significant effect on manajerial performance. Eventhought reward system have a positive and insignificant effect on manajerial performance. And simultaneously the accounting information system of management performance measurement method of reward system has a positive and significant impact on managerial performance. Based on the coefficient of determination Adjusted ( R2), having results of 0,322. It means independent variable influences application of management accounting information system,performance measurement method,and reward system of the dependent variables performance of managerial can be described by this equation of 32,2%. While the rest of 67,8% is explained by other factors that are not included in the regression model

Gambaran Keterpaparan Media Informasi terhadap Tindakan Seks PRA Nikah pada Mahasiswa Indekost Kampung Susuk Kelurahan Padang Bulan Selayang 1 Kecamatan Medan Selayang Kota Medan Tahun 2014

Information technology is evolving in bulk, has changed the shape of society, from the local people of the world into a global world community. Social changes as a result of the fast-paced process of modernization and globalization has resulted in changes in the pattern of life, ethics and moral values ​​in particular the relationship of sexual behavior. Students as part of the community is a great consumer of media information, whether in print, and electronic media. This study aims to describe the information media exposure to premarital sexual acts boarding student at Kampung Susuk, Medan 2014. This is a descriptive study with a qualitative approach, with the aim to determine the effect of media exposure information on premarital sexual acts boarding student at Kampung Susuk Medan Year 2013. The method used was to interview the informant chosen in Kampung Implant. The number of informants in this study 5 people. Boarding students at Kampung Susuk understand what media information and feel increased knowledge of sexual information through the media. This gives the effect on the sexual attitudes of students boarding that arouse sexual desire in themselves and to give effect to their sexual actions, evident from their sexual activity with a partner. Therefore, the necessary existence of clear rules about visiting hours, and a ban on bringing a friend of the opposite sex to stay at the boarding house with clear sanctions against the perpetrators as well as the commitment of the residents who live for obey it. It also need a serious attention from the local community, both from the head of the environment and security forces against the sexual behavior of children in boarding house, for example by sharing a circular letter to the owners and occupants of the boarding house