184 10 2068 Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource e-Journal USK Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Creator An entity primarily responsible for making the resource Handajani, Hany; Jurusan Perikanan Universitas Muhammadiyah Malang, Jln. Raya Tlogomas no. 246, Malang 65144 Dwi Hastuti, Sri; Jurusan Perikanan Universitas Muhammadiyah Malang, Jln. Raya Tlogomas no. 246, Malang 65144 ., Sujono; Jurusan Peternakan Universitas Muhammadiyah Malang, Jln. Raya Tlogomas no. 246, Malang 65144 Date A point or period of time associated with an event in the lifecycle of the resource 2013-12-07 Description An account of the resource Abstract. Fish silage is a liquid product from fish by product preserved in acid, and could potentially be used as feedstuff. The fish sialge can be produced through both biological andchemical methods, however to date  the the quality of result was low, therefore this study was crucially needed. The research objective was to acquire the right method to improve the nutritional quality of fish silage and produce cheap fish feed ingredients. The factorial completely randomized design was used in the study. The first treatment was the effect of various types of organic acids (formic acid, propionic acid, benzoic acid, sorbic acid, citric acid, acetic acid) and LAB (Lactobacillus casei) to fish silage quality. The second treatment was the effect fermentation time (3, 7 and 14 days) to fish silage quality. The results showed that the highest protein content (45.95%) was occured on treatment using L. casei with fermentation time of 14 days. The highest fat content (5.87%) wasfound on treatment using  L. casei with fermentation time of 14 days. In addition, the lower protein content (30.02%) is occured on treatment using propionic acid  with fermentation time of 3 days, while the lowest fat content (4.77%) was occured on treatment using benzoic acid with fermentation time of 3 days. It was concluded that the best quality of  fish silage was occured on treatment using   L. casei with fermentation time of 14 days.Keywords : fish silage; organic acid; LAB Abstrak. Silase ikan merupakan produk cair dari ikan-ikan yang terbuang/rucah yang diawetkan dalam suasana asam, dan berpotensi digunakan sebagai bahan baku pakan ikan. Pembuatan silase ikan dapat dilakukan dengan cara biologis maupun kimia, dan sampai saat ini belum didapatkan metode yang optimal, sehingga mendapatkan kualitas silase ikan yang tinggi. Tujuan penelitian adalah memperoleh teknologi yang tepat untuk meningkatkan kualitas nutrisi silase limbah ikan dan menghasilkan bahan baku pakan ikan yang murah, mudah didapat dan berkualitas. Rancangan percobaan yang digunakan adalah rancangan acak lengkap pola faktorial. Perlakuan pertama adalah pemberian berbagai jenis asam organik (asam formiat, asam propionat, asam benzoat, asam sorbat, asam sitrat, asam asetat) dan BAL (Lactobacillus casei). Perlakuan kedua adalah waktu fermentasi (3, 7 dan 14 hari). Hasil penelitian menunjukkan bahwa kandungan protein tertinggi (45,95%) pada silase ikan menggunakan L. casei, waktu fermentasi 14 hari. Kandungan lemak tertinggi (5,87%) pada silase ikan menggunakan L. casei, waktu fermentasi 14 hari.  Kandungan protein terendah (30,02%) pada silase ikan dengan menggunakan asam propionat waktu fermentasi 3 hari, kandungan lemak terendah (4,77%) pada silase ikan menggunakan asam benzoat waktu fermentasi 3 hari. Pembuatan silase ikan yang terbaik adalah dengan cara biologis menggunakan BAL (L. casei) dan waktu fermentasi 14 hari.Kata kunci :silase ikan; asam organik; BAL Format The file format, physical medium, or dimensions of the resource application/pdf Identifier An unambiguous reference to the resource within a given context http://jurnal.unsyiah.ac.id/depik/article/view/968 10.13170/depik.2.3.968 Language A language of the resource eng Publisher An entity responsible for making the resource available Faculty of Marine and Fisheries, Syiah Kuala University Relation A related resource http://jurnal.unsyiah.ac.id/depik/article/view/968/937 Source A related resource from which the described resource is derived DEPIK; Vol 2, No 3: September - December 2013 2089-7790 Title A name given to the resource Penggunaan berbagai asam organik dan bakteri asam laktat terhadap nilai nutrisi limbah ikan Type The nature or genre of the resource info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource e-Journal USK Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Creator An entity primarily responsible for making the resource Nugroho Setiawan, Andry; Program Studi Ilmu Kelautan, Fakultas Perikanan dan Ilmu Kelautan, Universitas Padjadjaran, Jl. Raya Bandung-Sumedang Km. 21 Jatinangor, Bandung UBR 40600. Email korespondensi: Dhahiyat, Yayat; Program Studi Ilmu Kelautan, Fakultas Perikanan dan Ilmu Kelautan, Universitas Padjadjaran, Jl. Raya Bandung-Sumedang Km. 21 Jatinangor, Bandung UBR 40600. Email korespondensi: Primadona Purba, Noir; Program Studi Ilmu Kelautan, Fakultas Perikanan dan Ilmu Kelautan, Universitas Padjadjaran, Jl. Raya Bandung-Sumedang Km. 21 Jatinangor, Bandung UBR 40600. Email korespondensi: Date A point or period of time associated with an event in the lifecycle of the resource 2013-08-10 Description An account of the resource Abstract. The movement ofthewater mass affected Indonesian waters characterisicaretraversedbyIndonesian Throughflow which one of them in Lombok Strait. This study conductedtodetermine Indonesian Throughflow effectagainsttemperature distribution,chlorophyll-a variation and also distribution ofskipjackin theLombokStrait in 2008. The studyarealocated atcoordinate115˚E-116˚Eand8˚S-9˚S. The dataused weretemperature, chlorophyll-a, sea surfacecurrentsandalsosupported withskipjackcatches data. Visualizationresultshowed westseason,seasurface temperaturehigh enough withranged between26.62-31.12oC andchlorophyll-a concentrationby0.05596-0.9778mg(m-3)-1withthe current directiontend to lead to the northeastwith a speed ranged of0.0250-0.4439ms-1. In thefirsttransitiontemperature ofthe seasurfaceslightlydecreasedrangedbetween26.77-30.30oC andfollowed by arise chlorophyll-a concentrationby0.07302-0.7324mg(m-3)-1withthe current directiontend to leadto the eastwith a speed ranged0.0640-0.8123ms-1. In the east season,seasurfacetemperaturewas quitelow,ranged from24.30-29.33oC andfollowedwithan increased chlorophyll-a concentrationby0.1491-0.9897mg(m-3)-1 withthe current directiontend to leadto the southeastwith a speed ranged by0.4351-1.1813 ms-1. In thesecondtransition, seasurfacetemperature rised back withranged25.12-31.05oC andfollowed bydecreased concentration ofchlorophyll-a by0.09565-0.9456mg(m-3)-1withthe current directiontend to leadto the southeastwith a speed ranged by0.1129-0.7336ms-1. The relationship betweentemperatureandchlorophyll-a resultshowedvariationbutona warmtemperatureandfairlyhigh chlorophyll-a, catchedarehigh enoughinSeptember-November.Keywords: Indonesian Throughflow; Lombok Strait; Skipjack Abstrak.Pergerakan ARLINDO yang melalui perairan Indonesia berpengaruh pada karakteristik perairan di timur Indonesia dimana salah satunya adalah Selat Lombok. Kajian ini menekankan pengaruh Arlindo terhadap variasi sebaran suhu dan klorofil-a terhadap hasil tangkapan ikan cakalang di Selat Lombok pada periode tahun 2008. Data yang digunakan yaitu suhu, klorofil-a, arus permukaan dan hasil tangkapan ikan cakalang. Hasil visualisasi menunjukkan pada musim barat, suhu permukaan lautnya cukup tinggi yaitu berkisar 26,62-31,12oC dan konsentrasi klorofil-a sebesar 0,056-0,978mg (m-3)-1 dengan arah arus cenderung ke timur laut dengan kecepatan 0,0250-0,4439 m/detik. Pada musim peralihan I suhu permukaan lautnya sedikit mengalami penurunan yaitu berkisar 26,77-30,30oC dan dan diikuti dengan kenaikan konsentrasi klorofil-a sebesar 0,073-0,732mg (m-3)-1 dengan arah arus cenderung ke timur dengan kecepatan 0,0640-0,8123 m/detik. Pada musim timur suhu permukaan lautnya cukup rendah yaitu berkisar 24,30-29,33oC dan dan diikuti dengan kenaikan konsentrasi klorofil-a sebesar 0,149-0,989mg (m-3)-1 dengan arah arus ke tenggara dengan kecepatan 0,4351-1,1813 m/detik. Pada musim peralihan II suhu permukaan lautnya kembali naik yaitu berkisar 25,12-31,05oC dan dan diikuti dengan penurunan konsentrasi klorofil-a sebesar 0,096-0,946mg (m-3)-1 dengan arah arus ke tenggara dengan kecepatan 0,1129-0,7336 m/detik. Hubungan antara suhu dan klorofil-amenunjukkan adanya variasi akan tetapi pada suhu yang hangat dan klorofil-a yang cukup tinggi terdapat hasil tangkapan yang cukup tinggi yaitu pada bulan September-November.Kata kunci : Arlindo; Selat Lombok;  Ikan Cakalang  Format The file format, physical medium, or dimensions of the resource application/pdf Identifier An unambiguous reference to the resource within a given context http://jurnal.unsyiah.ac.id/depik/article/view/723 10.13170/depik.2.2.723 Language A language of the resource eng Publisher An entity responsible for making the resource available Faculty of Marine and Fisheries, Syiah Kuala University Relation A related resource http://jurnal.unsyiah.ac.id/depik/article/view/723/682 Source A related resource from which the described resource is derived DEPIK; Vol 2, No 2: May - August 2013 2089-7790 Title A name given to the resource Variasi sebaran suhu dan klorofil-a akibat pengaruh Arlindo terhadap distribusi ikan cakalang di Selat Lombok Type The nature or genre of the resource info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource e-Journal USK Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Creator An entity primarily responsible for making the resource Tuasikal, Askam; Universitas Pattimura Ambon Date A point or period of time associated with an event in the lifecycle of the resource 2008-07-01 Description An account of the resource      The purposes of this research is to know whether general allocation fund (DAU), special allocation fund (DAK) regional own revenue (PAD), and brutto regional domestic product (PDRB) influenced capital expenditure local goverments. The research objects are regencie/municipatily of Indonesia. The used data is secondary data that is from governments recorded in table of general budget calucalation. Linier regression was used to analyzed the data.     The study finds that DAU, DAK, PAD, and PDRB influenced capital expenditure simultaneously. The other founding only PDRB not influenced capital expenditure partially.     Limitation of this research is that the study did nott explore which expenditure sector that is more consume local finance resources. Based on that, the future researcher need to do sector analyze  for studying which expenditure sector that is more consume local finance resources and to increase local revenue. Beside of this, to get the better result, for the researcher that want to study the same theme need to add year of observed, for example 5-10 years. Keywords: General allocation fund, special allocation fund, regional own revenue, brutto regional domestic product, and capital expenditur Format The file format, physical medium, or dimensions of the resource application/pdf Identifier An unambiguous reference to the resource within a given context http://jurnal.unsyiah.ac.id/TRA/article/view/299 Language A language of the resource eng Publisher An entity responsible for making the resource available Program Magister Akuntansi Unsyiah Relation A related resource http://jurnal.unsyiah.ac.id/TRA/article/view/299/284 Source A related resource from which the described resource is derived Jurnal Telaah dan Riset Akuntansi; Vol 1, No 2 (2008): Jurnal Telaah & Riset Akuntansi; 124-142 1693-3397 1693-3397 Title A name given to the resource PENGARUH DAU, DAK, PAD, DAN PDRB TERHADAP BELANJA MODAL PEMERINTAH DAERAH KABUPATEN/KOTA DI INDONESIA Type The nature or genre of the resource info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource e-Journal USK Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Creator An entity primarily responsible for making the resource Haridhi, Musfiari; Fakultas Ekonomi Universitas Syiah Kuala Date A point or period of time associated with an event in the lifecycle of the resource 2011-01-01 Description An account of the resource The aim of this research is to examine and to analyze whether Venture Capital influences the income of Venture Partners who get investments from PT. Sarana Aceh Ventura. The Population in this research are venture partners getting investment from PT. Sarana Aceh Ventura in 2007 and the location of venture partners is in Banda Aceh City. Sample is choosen by purposive sampling method.  Type of data in this research is secondary datas getting from 35 (thirty five) venture partners as the respondents. The datas are about the amount of venture capital given by PT. Sarana Aceh Ventura and the average income in a month of venture partnes.  The result of this research indicate that venture capital significantly influence the income of venture partners, And the venture capital has a medium relation to improve the venture partners’s income, or venture capital has medium interaction in supporting venture relations’s income. Keyword  :  Venture Capital, The Income of Venture Partners who get investment from PT. Sarana Aceh Ventura. Format The file format, physical medium, or dimensions of the resource application/pdf Identifier An unambiguous reference to the resource within a given context http://jurnal.unsyiah.ac.id/TRA/article/view/424 Language A language of the resource eng Publisher An entity responsible for making the resource available Program Magister Akuntansi Unsyiah Relation A related resource http://jurnal.unsyiah.ac.id/TRA/article/view/424/393 Source A related resource from which the described resource is derived Jurnal Telaah dan Riset Akuntansi; Vol 4, No 1 (2011): Jurnal Telaah & Riset Akuntansi; 51-64 1693-3397 1693-3397 Title A name given to the resource ANALISIS PENGARUH PEMBIAYAAN MODAL VENTURA TERHADAP PENDAPATAN PERUSAHAAN PASANGAN USAHA (PPU) DARI PT. SARANA ACEH VENTURA Type The nature or genre of the resource info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource e-Journal USK Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Creator An entity primarily responsible for making the resource Bustamam, Bustamam; Fakultas Ekonomi Universitas Syiah Kuala Kamal, Maulana; Fakultas Ekonomi Universitas Syiah Kuala Date A point or period of time associated with an event in the lifecycle of the resource 2010-07-01 Description An account of the resource Audit delay is an audit solving duration which measured from the date of book year closing to the date of audit report issued. A high quality of financial statement audit could decrease investor and creditor risk in making an investment decision. The advantages of financial statement would decrease if the report isn’t available on time.This research examines the factors influence audit delay. They are leverage, subsidiaries and audit complexity. This research samples take all manufacturing companies are listed in Indonesia Stock Exchange, amount 32 companies that chose based on purposive sampling method by 160 observations. They have undertaken for 5 years from 2004 – 2008.Firstly, data is examined by classical normal linear regresion model (CNLRM) which consist normality, multicollinearity and heteroscedasticity tests. Secondly, it is examined by multiple linear regression using hypothesis to know about the factors have an influencing to audit delay.The result of this research shows that simultaneously, it proves that leverage, subsidiaries and audit complexity have a significant influencing to audit delay at manufacturing companies listed in Indonesia Stock Exchange. Partially, just leverage has a significant influencing to audit delay. Whereas subsidiaries and audit complexity don’t have a significant influencing to audit delay at manufacturing companies listed in Indonesia Stock Exchange. Keywords: Audit Delay, Leverage, Subsidiaries and Audit Complexity. Format The file format, physical medium, or dimensions of the resource application/pdf Identifier An unambiguous reference to the resource within a given context http://jurnal.unsyiah.ac.id/TRA/article/view/333 Language A language of the resource eng Publisher An entity responsible for making the resource available Program Magister Akuntansi Unsyiah Relation A related resource http://jurnal.unsyiah.ac.id/TRA/article/view/333/318 Source A related resource from which the described resource is derived Jurnal Telaah dan Riset Akuntansi; Vol 3, No 2 (2010): Jurnal Telaah & Riset Akuntansi; 110-122 1693-3397 1693-3397 Title A name given to the resource PENGARUH LEVERAGE, SUBSIDIARIES DAN AUDIT COMPLEXITYTERHADAP AUDIT DELAY (Studi Empiris pada Perusahaan Manufaktur di Bursa Efek Indonesia) Type The nature or genre of the resource info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource e-Journal USK Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Creator An entity primarily responsible for making the resource Diantimala, Yossi; Fakultas Ekonomi Universitas Syiah Kuala Date A point or period of time associated with an event in the lifecycle of the resource 2008-01-01 Description An account of the resource This study aims to test the influence of conservative accounting, Company Size, and the default risk of Koefisien Respon Laba. Earnings Response Coefficient. This research was conducted as a response to a specific profit and specificity of each company is affected by several factors, such as the application of conservative accounting, firm size, and default risk. The number of samples for research in 2006 as many as 30 companies and in 2007 as many as 44 companies, bringing the total sample in This research into 74 companies. Hypothesis testing is done by using t test and F test are analyzed with the model of multiple linear regression analysis.The results show that partial Conservative Accounting significant negative effect on profit Response Coefficient, which received Ha1. Company Size significant negative effect that receive ha2 ERC. Furthermore, D efault Risk has a significant negative effect on ERC, meaning ha3 acceptable. To test F, obtained by statistical calculation shows that conservative accounting, company size, and default risk affect ERC manufacturing companies listed in Indonesia Stock Exchange 2005-2007 observation period, thus this study received Ha4. Keywords: Conservative accounting, Company Size, Default Risk, and Earnings Response Coefficient Format The file format, physical medium, or dimensions of the resource application/pdf Identifier An unambiguous reference to the resource within a given context http://jurnal.unsyiah.ac.id/TRA/article/view/281 Language A language of the resource eng Publisher An entity responsible for making the resource available Program Magister Akuntansi Unsyiah Relation A related resource http://jurnal.unsyiah.ac.id/TRA/article/view/281/267 Source A related resource from which the described resource is derived Jurnal Telaah dan Riset Akuntansi; Vol 1, No 1 (2008): Jurnal Telaah & Riset Akuntansi; 102-122 1693-3397 1693-3397 Title A name given to the resource PENGARUH AKUNTANSI KONSERVATIF, UKURAN PERUSAHAAN, DAN DEFAULT RISK TERHADAP KOEFISIEN RESPON LABA (ERC) Type The nature or genre of the resource info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource e-Journal USK Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Creator An entity primarily responsible for making the resource Iskandar, Dudi; Fakultas Ekonomi Universitas Sumatera Utara Bukit, Rina; Fakultas Ekonomi Universitas Sumatera Utara Yahya, Idhar; Fakultas Ekonomi Universitas Sumatera Utara Date A point or period of time associated with an event in the lifecycle of the resource 2013-01-01 Description An account of the resource The purpose of this study was to look at the influence of the capacity of human resources, budget planning and budgeting politics on the synchronization between Regional Revenues and Expenditures Budget (APBD) document and General Policy of Regional Revenues and Expenditures Budget (KUA) - Provisional Budget Ceiling Priority (PPAS) document and to test the role of public transparency in moderating the relationship between the capacity of human resources, budget planning, budgeting politics with the synchronization between APBD document and KUA-PPAS document. The population of this study was 123 persons consisting of legislative members and officials/employees who were involved in the preparation of the Work Plan and Budget of 29 Regional Apparatus Working Units and all of them were selected to be the samples for this study by using census sampling method. The data used in this study were primary data obtained through the questionnaires directly distributed to the respondents. The data obtained were analyzed through multiple linear regression tests and interaction test. Hypothesis was simultaneously and partially tested through F test and t test. The result of hypothesis test in this study showed that simultaneously the variables of capacity of human resources, budget planning and budgeting politics had a positive and significant influence on the synchronization between APBD document and KUA-PASS  document, and partially, capacity of human resources and budgeting politics had a significant influence on the synchronization between APBD document and KUA-PASS document while budget planning had a negative and signifcant influence. The result of the interaction test showed that public transparency could not moderate the relationship between the capacity of human resources, budget planning and budgeting politics and the synchronization between APBD document and KUA-PASS document. Keywords     :  APBD, KUA, PASS, Human Resource Capacity, Budget Planning, Budgeting Politics, Public Transparency Format The file format, physical medium, or dimensions of the resource application/pdf Identifier An unambiguous reference to the resource within a given context http://jurnal.unsyiah.ac.id/TRA/article/view/1320 Language A language of the resource eng Publisher An entity responsible for making the resource available Program Magister Akuntansi Unsyiah Relation A related resource http://jurnal.unsyiah.ac.id/TRA/article/view/1320/1203 Source A related resource from which the described resource is derived Jurnal Telaah dan Riset Akuntansi; Vol 6, No 1 (2013): Jurnal Telaah & Riset Akuntansi; 93-108 1693-3397 1693-3397 Title A name given to the resource PENGARUH KAPASITAS SUMBER DAYA MANUSIA, PERENCANAAN ANGGARAN DAN POLITIK PENGANGGARAN, DENGAN TRANSPARANSI PUBLIK SEBAGAI VARIABEL MODERATING TERHADAP SINKRONISASI DOKUMEN APBD DENGAN DOKUMEN KUA - PPAS PADA PEMERINTAH KABUPATEN ACEH TENGGARA Type The nature or genre of the resource info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource e-Journal USK Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Creator An entity primarily responsible for making the resource Pasaribu, Hiras; UPN “Veteran” Yogyakarta Sari, Rosa Luxita; Alumni UPN Veteran Yogyakarta Date A point or period of time associated with an event in the lifecycle of the resource 2011-07-01 Description An account of the resource The purpose of this study was to determine the magnitude of the effect level of Capital Adequacy (Capital Adequacy Ratio - CAR) and liquidity (Loan to Deposit Ratio - LDR) simultaneously and partially on bank profitability. Banks that are the object of research is the banks that are ranked according to ICMD 2009. The data used is the ratio of CAR, LDR, and profitability (ROA) in 2004 to 2008. Data were analyzed with multiple regression. Research shows simultaneously and partial capital adequacy ratio (CAR) and the level of Loan to Deposit Ratio (LDR) have a significant effect on profitability (ROA). Keywords: CAR, LDR, and profitability (ROA Format The file format, physical medium, or dimensions of the resource application/pdf Identifier An unambiguous reference to the resource within a given context http://jurnal.unsyiah.ac.id/TRA/article/view/587 Language A language of the resource eng Publisher An entity responsible for making the resource available Program Magister Akuntansi Unsyiah Relation A related resource http://jurnal.unsyiah.ac.id/TRA/article/view/587/496 Source A related resource from which the described resource is derived Jurnal Telaah dan Riset Akuntansi; Vol 4, No 2 (2011): Jurnal Telaah & Riset Akuntansi; 114 – 125 1693-3397 1693-3397 Title A name given to the resource ANALISIS TINGKAT KECUKUPAN MODAL DAN LOAN TO DEPOSIT RATIO TERHADAP PROFITABILITAS Type The nature or genre of the resource info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource e-Journal USK Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Creator An entity primarily responsible for making the resource Fadilah, Sri; Fakultas EkonomiUniversitas Islam Bandung Date A point or period of time associated with an event in the lifecycle of the resource 2009-07-01 Description An account of the resource CSR is perceived as an activity undertaken by the company's donations (corporate philanthropy), while widely CSR is essentially a mechanism for integrating social issues and environmental issues into company operations and then communicate with stakeholders (stakeholders). In that sense, CSR is regarded as a new strategic framework to enhance competitiveness and achieve sustainable business. CSR Audit gives an overview of the audit framework for CSR programs. Aspects in the tables were developed based on the definition of CSR that have been formulated, as a: Concerns that companies set aside some of the profits (profit) for the benefit of human development (people) and environmental (planet) in a sustainable manner based on the procedure (procedure) an appropriate and professional. For this reason, in order to improve its CSR activities in accordance with the spirit of the meaning of an effort to fulfill its corporate social responsibility, the disclosure and auditing of CSR activities are very important. For this reason this paper with all its drawbacks tried to explain how the disclosure of CSR in which the related audit report also describes CSR CSR in order to improve the effectiveness of CSR activities.         Keywords: Corporate Social Responsibility, CSR Disclosure and Audit Format The file format, physical medium, or dimensions of the resource application/pdf Identifier An unambiguous reference to the resource within a given context http://jurnal.unsyiah.ac.id/TRA/article/view/319 Language A language of the resource eng Publisher An entity responsible for making the resource available Program Magister Akuntansi Unsyiah Relation A related resource http://jurnal.unsyiah.ac.id/TRA/article/view/319/304 Source A related resource from which the described resource is derived Jurnal Telaah dan Riset Akuntansi; Vol 2, No 2 (2009): Jurnal Telaah & Riset Akuntansi; 117-132 1693-3397 1693-3397 Title A name given to the resource KEBERHASILAN KEGIATAN CORPORATE SOCIAL RESPOSIBILITY MELALUI PENGUNGKAPAN DAN AUDIT CORPORATE SOCIAL RESPOSIBILITY Type The nature or genre of the resource info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource e-Journal USK Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Creator An entity primarily responsible for making the resource Arfan, Muhammad; Fakultas Ekonomi Universitas Syiah Kuala Maywindlan, Trilas; Fakultas Ekonomi Universitas Syiah Kuala Date A point or period of time associated with an event in the lifecycle of the resource 2013-07-01 Description An account of the resource The aim of this study is to investigate the effect of free cash flow, collateralizable assets, and debt policy, both simultaneously and partially, to dividend policy on listed companies at Jakarta Islamic Index for the year 2007-2010. The study type used is verificative study or hypothesis testing study. By using census method and unbalanced panel data, there are 91 firm observations fulfilling the population criteria.The source of data is secondary data obtained from the capital  market reference centre at the Indonesia Stock Exchange. The multiple regression analysis model is used to test the hypothesis.The results show that (1) free cash flow, collateralizable assets, and debt policy simultaneously have influence to dividend policy (2) free cash flow has positive influence to dividend policy (3) collateralizable assets has positive influence to dividend policy, and (4) debt policy has negative influence to dividend policy.Keywords:  free cash flow, collateralizable assets, debt policy, dividend policy Format The file format, physical medium, or dimensions of the resource application/pdf Identifier An unambiguous reference to the resource within a given context http://jurnal.unsyiah.ac.id/TRA/article/view/1370 Language A language of the resource eng Publisher An entity responsible for making the resource available Program Magister Akuntansi Unsyiah Relation A related resource http://jurnal.unsyiah.ac.id/TRA/article/view/1370/1251 Source A related resource from which the described resource is derived Jurnal Telaah dan Riset Akuntansi; Vol 6, No 2 (2013): Jurnal Telaah & Riset Akuntansi; 194-208 1693-3397 1693-3397 Title A name given to the resource PENGARUH ARUS KAS BEBAS, COLLATERALIZABLE ASSETS, DAN KEBIJAKAN UTANG TERHADAP KEBIJAKAN DIVIDEN PADA PERUSAHAAN YANG TERDAFTAR DI JAKARTA ISLAMIC INDEX Type The nature or genre of the resource info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article