Effect of Fertilizer on Growth, Yield, and Bean Quality of Four Robusta Coffee Clones Cultivated in Red-Yellow Podzolic Soil Type, North Lampung

Recommendation of Robusta coffee fertilizer that available until now is only in general. In fact, the type and amount of fertilizer needed is highly dependent on environmental conditions, clones, and plant age. The study aimed to investigate the effect of combination doses of urea, SP36, and KCl fertilizer on growth, yield, and bean quality of four Robusta coffee clones cultivated in red-yellow podzolic soil type (PMK), North Lampung. The study was conducted at KP. Cahaya Negeri, North Lampung, with the altitude of 250 m above sea level, PMK soil type and climate type of C (Oldemand), from October 2011 to June 2014. The research was arranged in split plot design with four replications. The main plot was four Robusta coffee clones i.e. (K1) = BP 42; (K2) = BP 409; (K3) = BP 936; and (K4) = BP 939, while the subplot was four combination doses of urea, SP36, and KCl i.e. (P1) = 30:20:20 g/tree; (P2) = 40:30:30 g/tree; (P3) = 50:40:40 g/tree; and (P4) = 60:50:50 g/tree. The results showed that four Robusta coffee clones (BP 42, BP 409, BP 936, and BP 939) cultivated in PMK soil type, KP. Cahaya Negeri, North Lampung, had the same response to combination doses of urea, SP36 and KCl fertilizer. The combination doses of urea, SP36, and KCl of 50, 40, and 40 g/tree, respectively were optimal and efficient for growth and yield of those four clones until 2.5 years old. However, the dose has not yet been able to improve the quality of coffee beans

Pengaruh Pemahaman Akuntansi, Pemahaman Ketentuan Perpajakan dan Transparansi dalam Pajak terhadap Kepatuhan Wajib Pajak Badan

This study aims to examine the effect of an understanding of accounting, an understanding of taxation provisions, and transparency in tax. The data collecting method used in this research is survey method by means of questionnaire instrument directly delivered to respondents in tax and accountant division who reporting annual tax return to KPP Madya. A total of 92 respondents (92%) collected and used in the analysis. Methods of analysis used in this study is the technique of multiple regression analysis version 20.0. Result of the study showed that the variables understanding of accounting, understanding of taxation provisions, and transparency in tax effect on taxpayers compliance agency in KPP Madya Pekanbaru. The magnitude of the effect caused by Adjusted R2 by three variables together 54.4% of the dependent variable, while the remaining 45.6% is influenced by other variables not examined in this study.Keywords: Taxpayers compliance agency, understanding of accounting, understanding of taxation provisions, and transparency in tax

Pengaruh Persepsi Yang Baik Atas Sistem Perpajakan, Kesadaran Membayar Pajak, Pemahaman Tentang Peraturan Perpajakan Dan Kualitas Pelayanan Terhadap Kemauan Membayar Pajak (Studi Empiris Pada Wajib Pajak Orang Pribadi Yang Melakukan Pekerjaan Bebas Yang T

This research aimed to examine the effect of the good perception of the taxation system, pay taxes awareness, the understanding of tax regulation and quality of service through the awareness of paying taxes. This research applied a survey method and its population is whole of the individual taxpayer is registered in the primary tax office Dumai. the sampling technique using purposive sampling method and determination of sampel size in this study was calculated by formula slovin obtained by 100 respondents. The data of this research using primary data directly through a questionnaires and analyzed using spss 20. The data were analyzed to test the hypothesis using multiple linear regression analsys approach. The result of this study showed that the effect of good perception of the taxation system, pay taxes awareness, the understanding of tax regulation and quality of service have effect on willingness to pay taxes

Pengaruh Set Kesempatan Investasi, Profitabilitas, Kepemilikan Pemerintah, dan Fasilitas Perpajakan terhadap Tarif Pajak Efektif Perusahaan yang Terdaftar pada Kompas 100

This study was aimed to examine the effect of investment opportunity set, profitability, government ownership and tax incentive to the corporate effective tax rate listed at Kompas 100. This study used a secondary data. the sample of this study comprised of 43 companies with two years observed which were selected through purposive sampling. Data analysis for hypothesis test was done with multiple regression analysis. The result of this study give evidence that investment opportunity set and profitability have influence to the corporate effective rate at significance level 5%. While government ownership and tax incentive have not influence to the corporate effective rate at significance level 5%. The magnitude of the effect caused by Adjusted R2 by four variables together against the dependent variable 39,1%, while the remaining 60,9% is influenced by other variables that not examined in this study.Keywords: investment opportunity set, profitability, government ownership, tax incentive and the corporate effective tax rate

Pengaruh Konflik Peran dan Ambiguitas Peran terhadap Kinerja Auditor dengan Kecerdasan Emosional sebagai Variabel Moderasi (Studi Empiris pada Kap di Pekanbaru Padang dan Batam)

This research aims to analyze and gets empirical prove of role conflict and role ambiguity to auditor performance with emotional quotient as moderating variable. Respondens in this research are auditors who work in public accounting firm at Pekanbaru, Padang and Batam. There 95 auditors from19 accounting firm were visited. The method of determining the sample is by using purposive sampling method, while the data processing methods used are multiple regression analysis by using SPSS version 17.00 as the software for processing data.The results of this research indicate that role conflict significantly influence auditor performance but role ambiguity does not have significant influence to auditor performance. Emotional quotient is a moderating variable between influenced of role conflict to auditor performance but it cannot be moderating between role ambiguity to auditor performance

Pengaruh Pemahaman, Kesadaran, Sikap Rasional, Perubahan Tarif, Tingkat Pendidikan dan Sosialisasi terhadap Kepatuhan Pelaku UMKM di Pekanbaru dalam Melaksanakan Kewajiban Perpajakan (Peraturan Pemerintah Nomor 46 Tahun 2013)

The objective of this research was to analyze the influence of comprehension, awareness, rationality, tarif change, level of education, and socialiszation to compliance of Comprehension of Micro, Small, and Medium Enterprises in doing his tax obligation (Government Regulation No. 46 Year 2013). The population in this research is Comprehension of Micro, Small and Medium Enterprises that registered in the cooperation official and Micro, Small, and Medium Enterprises Pekanbaru. Data collected through questionnaires are processed and analyzed by using multiple regression analysis method. Sample was determined by Slovin that result 97 samples. The test for data quality are using validity of test to use is pearson correlation and reliability test of the research to use is cronbach alpha. For hypotesis test, we are using Adjusted R square, F test and t test. The test results of this study indicate that comprehension, awareness, tarif change, and socialiszation effect on compliance of Comprehension of Micro, Small and Medium Enterprises in doing his tax obligation (Government Regulation No. 46 Year 2013). Meanwhile rationality have negative effect and level of education have no effect on compliance of Comprehension of Micro, Small and Medium Enterprises in doing his tax obligation (Government Regulation No. 46 Year 2013)

Pengaruh Financial Stability, External Pressure, Financial Targets, Ineffective Monitoring, Rationalization pada Financial Statement Fraud dengan Perspektif Fraud Triangle (Studi Empiris pada Perusahaan Perbankan Periode 2012-2014 yang Terdaftar di Bursa

This research aims to obtain empirical evidence about effectiveness of the fraud triangle are pressure, opportunity and rationalization in detecting financial statement fraud. The variables of the fraud triangle that used is a pressure with proxy financial stability (ACHANGE), external pressure (LEVERAGE), and financial targets (ROA), opportunity with proxy ineffective monitoring (BDOUT), and rationalization with proxy rationalization (TATA). In this research to detecting financial statement fraud used a proxy earnings management with discretionary accruals as the dependen variabel. The population of this research is the banking companies listed in Indonesia stock exchange in 2012-2014. Total sample of this research is 35 banking companies with three years observation. Data analysis was performed with the classical assumption and hypotesis testing using linear regression. The result of this research indicates that the financial stability (ACHANGE), external pressure (LEVERAGE), rationalization (TATA) influence the financial statement fraud, meanwhile financial targets (ROA), ineffective monitoring (BDOUT) has no significan impact on financial statement fraud

The Effectiveness of Ameliorants, Fertilizer, and Mycorrhiza for Rubber Growth at Post Tin Mining Land

The use of post tin mining land for agricultural purpose is constrained by the coarse soil texture (sand), low C-organic, acid pH and low nutrient content which can be rehabilitated with soil ameliorant treatment. The research objective was to determine the best soil management of post tin mining land through the use of soil ameliorant, fertilizer, and mycorrhiza application for rubber plant growth. The research was conducted in Mandor District, Landak Regency, West Kalimantan, from 2014 until 2015. The experiment design was a split plots with 3 replications. The main plot was the use of ameliorant i.e M1 (16 kg of compost + 24 kg of quartz tailings), M2 (16 kg of clay soil + 24 kg of quartz tailings), M3 (8 kg of compost + 8 kg of clay soil + 24 kg of quartz tailings), and control (without soil ameliorant). Subplot was fertilizer dosage i.e D1 (100% of the recommended doses), D2 (100% of the recommended doses + 100 g of mycorrhiza), D3 (125% of the recommended doses), D4 (125% of the recommended doses + 100 g of mycorrhiza). The study was conducted at altitude of 50 m asl, type A climate, annual rainfall at 2.600 mm, sandy soil (82.2%) with very low N (0.09%), very low K (0.08 cmol (+)/kg), and low P (9.24 ppm). Variables observed were the rubber plant growth (plant height, stem diameter, and number of leaves). Result showed that optimizing the rubber growth at post tin mining land needs soil ameliorants application such as compost and clay. Meanwhile, the optimal dose of fertilizer is 125% of the recommended dose plus 100 g of mycorrhiza

Pelayanan Penempatan Tenaga Kerja pada Dinas Tenaga Kerja Kota Pekanbaru

Employment placement service in human resources office Pekanbaru city. Thisstudy aims to determine the implementation of employment service in human resourcesoffice in the city seweto and the factors that influence it. This study uses the theory of LPsinambela using qualitative research methods with techniques of data collection andinterviews, observation and documentation through research informants who have beenassigned based on snowball sampling technique.Keywords: services, placement,man powe