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                  <text>e-Journal USK</text>
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                <text>Arfan, Muhammad; Fakultas Ekonomi Universitas Syiah Kuala</text>
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                <text>Faisal, Edi; Fakultas Ekonomi Universitas Syiah Kuala</text>
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                <text>2009-01-01</text>
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                <text> The objective of this research is to examine and analyze the influence of servicing period, position, and education level toward the level of understanding of government officials about the principles of good government governance in the Government of Banda Aceh City. The research type used in this research is verificative research or hypothesis testing research.Respondents in this study amounted to 82 respondents as the sample of the total population of 459 respondents, namely Banda Aceh City government officials who served as Eselon II and Eselon IV of the government services and boards in the Government of Banda Aceh City. Data used in this study are primary data obtained by conducting field research by distributing questionnaires to the respondents directly. All questionnaires can be returned by respondents.Based on the descriptive analysis of the government officials, score of the level of understanding of government officials about the principles of good government governance is obtained by 79.76%. Based on the acquisition of this score can be said that the level of understanding of government officials about the principles of good government governance in the Government of Banda Aceh City is high. The independent variables in this study are presented in the form of dummy variables. Based on the results of hypothesis testing, it is showed that the servicing period and education level have influence toward the level of understanding of government officials about the principles of good governance in the Government of Banda Aceh City, while the position does not have influence toward the level of understanding of government officials about the principles of good governance in the Government of Banda Aceh City.</text>
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                <text>http://jurnal.unsyiah.ac.id/TRA/article/view/311</text>
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              <elementText elementTextId="24776">
                <text>Program Magister Akuntansi Unsyiah</text>
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                <text>http://jurnal.unsyiah.ac.id/TRA/article/view/311/296</text>
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          <element elementId="48">
            <name>Source</name>
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              <elementText elementTextId="24778">
                <text>Jurnal Telaah dan Riset Akuntansi; Vol 2, No 1 (2009): Jurnal Telaah &amp; Riset Akuntansi; 1-14</text>
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              <elementText elementTextId="24779">
                <text>1693-3397</text>
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                <text>1693-3397</text>
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                <text>PENGARUH MASA KERJA, JABATAN, DAN JENJANG PENDIDIKAN TERHADAP TINGKAT PEMAHAMAN APARATUR PEMERINTAH TENTANG PRIPSIP–PRINSIP GOOD GOVERNANCE DI PEMERINTAH KOTA BANDA ACEH</text>
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          <description>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/.</description>
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              <name>Title</name>
              <description>A name given to the resource</description>
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                  <text>e-Journal USK</text>
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          <element elementId="39">
            <name>Creator</name>
            <description>An entity primarily responsible for making the resource</description>
            <elementTextContainer>
              <elementText elementTextId="25574">
                <text>Arfan, Muhammad; Fakultas Ekonomi Universitas Syiah Kuala</text>
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              <elementText elementTextId="25575">
                <text>Wahyuni, Desry; Fakultas Ekonomi Universitas Syiah Kuala</text>
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            <name>Date</name>
            <description>A point or period of time associated with an event in the lifecycle of the resource</description>
            <elementTextContainer>
              <elementText elementTextId="25576">
                <text>2010-01-01</text>
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          <element elementId="41">
            <name>Description</name>
            <description>An account of the resource</description>
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                <text>Income smoothing can be defined as a means used by management to diminish the variability of a stream of reported income numbers relative to some perceived target stream by the manipulation of artificial (accounting) and real (transactional) variables. To achieve certain purposes, the management thinks that income smoothing is a common action to be done. This action can be taken for the importances of investors, creditors, even for the management’s importances. The objective of this research is to examine and analyze the influance of firm size, winner/loser stock, and debt to equity ratio toward income smoothing on listed manufacturing companies at the Indonesian Stock Exchange. The research type used in this research is verificative or hypothesis testing research. By using census method and balanced panel data, there are 105 firm observations fulfilling the population criteria during 3 years since 2005 until 2007. The data type used are secondary data obtained from the capital market reference center at the Indonesian Stock Excange.The logistic regression analysis model is used to test the hypothesis. The results of this research show that: 1) Simultaneously, firm size, winner/loser stock, and debt to equity ratio have influence toward income smoothing on listed manufacturing companies at the Indonesian Stock Exchange, 2) Firm size has positive influance toward income smoothing on listed manufacturing companies at the Indonesian Stock Exchange, 3) Winner/loser stock has positive influance toward income smoothing on listed manufacturing companies at the Indonesian Stock Exchange, 4) Debt to equity ratio has not positive influance toward income smoothing on listed manufacturing companies at the Indonesian Stock Exchange. Key words: Income smoothing, firm size, winner/loser stock, and debt to equity ratio</text>
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            <description>An unambiguous reference to the resource within a given context</description>
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                <text>http://jurnal.unsyiah.ac.id/TRA/article/view/328</text>
              </elementText>
            </elementTextContainer>
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          <element elementId="44">
            <name>Language</name>
            <description>A language of the resource</description>
            <elementTextContainer>
              <elementText elementTextId="25580">
                <text>eng</text>
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            <name>Publisher</name>
            <description>An entity responsible for making the resource available</description>
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              <elementText elementTextId="25581">
                <text>Program Magister Akuntansi Unsyiah</text>
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            <name>Relation</name>
            <description>A related resource</description>
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                <text>http://jurnal.unsyiah.ac.id/TRA/article/view/328/313</text>
              </elementText>
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          </element>
          <element elementId="48">
            <name>Source</name>
            <description>A related resource from which the described resource is derived</description>
            <elementTextContainer>
              <elementText elementTextId="25583">
                <text>Jurnal Telaah dan Riset Akuntansi; Vol 1, No 1 (2010): Jurnal Telaah &amp; Riset Akuntansi; 52-65</text>
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              <elementText elementTextId="25584">
                <text>1693-3397</text>
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              <elementText elementTextId="25585">
                <text>1693-3397</text>
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          <element elementId="50">
            <name>Title</name>
            <description>A name given to the resource</description>
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              <elementText elementTextId="25586">
                <text>PENGARUH FIRM SIZE, WINNER/LOSER STOCK,  DAN DEBT TO EQUITY RATIO TERHADAP PERATAAN LABA  (STUDI PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR  DI BURSA EFEK INDONESIA)</text>
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                <text>info:eu-repo/semantics/article</text>
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                <text>Peer-reviewed Article</text>
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  <item itemId="2692" public="1" featured="0">
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          <name>Dublin Core</name>
          <description>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/.</description>
          <elementContainer>
            <element elementId="50">
              <name>Title</name>
              <description>A name given to the resource</description>
              <elementTextContainer>
                <elementText elementTextId="31035">
                  <text>e-Journal USK</text>
                </elementText>
              </elementTextContainer>
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    <elementSetContainer>
      <elementSet elementSetId="1">
        <name>Dublin Core</name>
        <description>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/.</description>
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          <element elementId="39">
            <name>Creator</name>
            <description>An entity primarily responsible for making the resource</description>
            <elementTextContainer>
              <elementText elementTextId="25590">
                <text>Arfan, Muhammad; Fakultas Ekonomi Universitas Syiah Kuala</text>
              </elementText>
              <elementText elementTextId="25591">
                <text>Maywindlan, Trilas; Fakultas Ekonomi Universitas Syiah Kuala</text>
              </elementText>
            </elementTextContainer>
          </element>
          <element elementId="40">
            <name>Date</name>
            <description>A point or period of time associated with an event in the lifecycle of the resource</description>
            <elementTextContainer>
              <elementText elementTextId="25592">
                <text>2013-07-01</text>
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            </elementTextContainer>
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          <element elementId="41">
            <name>Description</name>
            <description>An account of the resource</description>
            <elementTextContainer>
              <elementText elementTextId="25593">
                <text>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</text>
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            <name>Format</name>
            <description>The file format, physical medium, or dimensions of the resource</description>
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            <description>An unambiguous reference to the resource within a given context</description>
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                <text>http://jurnal.unsyiah.ac.id/TRA/article/view/1370</text>
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            <description>A language of the resource</description>
            <elementTextContainer>
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                <text>eng</text>
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            <name>Publisher</name>
            <description>An entity responsible for making the resource available</description>
            <elementTextContainer>
              <elementText elementTextId="25597">
                <text>Program Magister Akuntansi Unsyiah</text>
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            <description>A related resource</description>
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              <elementText elementTextId="25598">
                <text>http://jurnal.unsyiah.ac.id/TRA/article/view/1370/1251</text>
              </elementText>
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          </element>
          <element elementId="48">
            <name>Source</name>
            <description>A related resource from which the described resource is derived</description>
            <elementTextContainer>
              <elementText elementTextId="25599">
                <text>Jurnal Telaah dan Riset Akuntansi; Vol 6, No 2 (2013): Jurnal Telaah &amp; Riset Akuntansi; 194-208</text>
              </elementText>
              <elementText elementTextId="25600">
                <text>1693-3397</text>
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                <text>1693-3397</text>
              </elementText>
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          <element elementId="50">
            <name>Title</name>
            <description>A name given to the resource</description>
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              <elementText elementTextId="25602">
                <text>PENGARUH ARUS KAS BEBAS, COLLATERALIZABLE ASSETS, DAN KEBIJAKAN UTANG TERHADAP KEBIJAKAN DIVIDEN PADA PERUSAHAAN YANG TERDAFTAR DI JAKARTA ISLAMIC INDEX</text>
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          <description>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/.</description>
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              <name>Title</name>
              <description>A name given to the resource</description>
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                  <text>e-Journal USK</text>
                </elementText>
              </elementTextContainer>
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    <elementSetContainer>
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        <elementContainer>
          <element elementId="39">
            <name>Creator</name>
            <description>An entity primarily responsible for making the resource</description>
            <elementTextContainer>
              <elementText elementTextId="24944">
                <text>Arfan, Muhammad; Fakultas Ekonomi Unsyiah</text>
              </elementText>
              <elementText elementTextId="24945">
                <text>Antasari, Ira; Alumni Fakultas Ekonomi Unsyiah</text>
              </elementText>
            </elementTextContainer>
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            <name>Date</name>
            <description>A point or period of time associated with an event in the lifecycle of the resource</description>
            <elementTextContainer>
              <elementText elementTextId="24946">
                <text>2008-01-01</text>
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            </elementTextContainer>
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          <element elementId="41">
            <name>Description</name>
            <description>An account of the resource</description>
            <elementTextContainer>
              <elementText elementTextId="24947">
                <text>     The Objective of this research is to examine and analyze the influence of size, growth, and profitability, both simultaneously and partially, toward earnings response coefficient on listed companies from the manufacturing sector at the Jakarta Stock Exchange. The research type used is verificative research by sample method.     The result of this research shows that simultaneously size, growth, and profitability has significant influence toward earnings response coefficient on listed companies from the manufacturing sector at the Jakarta Stock Exchange, but partially only growth has significant influence toward earnings response coefficient. Keywords: Size, growth, profitability, and earnings response coefficient.</text>
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            <description>The file format, physical medium, or dimensions of the resource</description>
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                <text>http://jurnal.unsyiah.ac.id/TRA/article/view/278</text>
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            </elementTextContainer>
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            <name>Language</name>
            <description>A language of the resource</description>
            <elementTextContainer>
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                <text>eng</text>
              </elementText>
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            <name>Publisher</name>
            <description>An entity responsible for making the resource available</description>
            <elementTextContainer>
              <elementText elementTextId="24951">
                <text>Program Magister Akuntansi Unsyiah</text>
              </elementText>
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            <description>A related resource</description>
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                <text>http://jurnal.unsyiah.ac.id/TRA/article/view/278/264</text>
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              <elementText elementTextId="24953">
                <text>Jurnal Telaah dan Riset Akuntansi; Vol 1, No 1 (2008): Jurnal Telaah &amp; Riset Akuntansi; 50-64</text>
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                <text>1693-3397</text>
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                <text>1693-3397</text>
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                <text>PENGARUH UKURAN, PERTUMBUHAN, DAN PROFITABILITAS PERUSAHAAN TERHADAP KOEFISIEN RESPON LABA  PADA EMITEN MANUFAKTUR DI BURSA EFEK JAKARTA</text>
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                <text>ABSTRACT  Arfiansyah Nasution,2013THE JURISDICTION OF THE INTERNATIONAL CRIMINAL COURT (ICC) ON CRIMES AGAINST HUMANITY TOWARDS ROHINGYA CASE IN MYANMAR(vi, 65), pp., bibl., app.Mahfud, S.H., LL.M For many years, the horrible situation has been occurring in Myanmar, many of Rohingya people has become victim from the impact in this circumstances.The massacre or even the other violations against Rohingya ethnic is something can not be tolerated after all it has strongly reason. The International Criminal Court (ICC) as the permanent institution and the ultimate court for the most serious crimes including crimes against humanity has important role for punishing the perpetrator in this case. However, the ICC has limitation because of Myanmar is not a party of the ICC. On the other hand, The ICC should have not act passively to allow the perpetrator making the atrocities further.  This research aims to explain the Jurisdiction of the International Criminal Court (ICC) on Crimes Against Humanity; how are the mechanisms to bring the actors to the justice; and obstacles faced by the ICC further to implement its authority to the non-member state in particular Myanmar.In order to compile data in the research, library research is applied to get secondary data, through reading, citing and analyzing data that are related to object of research. The methodology applied is legal normative research.The research shows the Jurisdiction of the International Criminal Court (ICC) on Crimes Against Humanityin Myanmar. Then, according to the Rome Statutethere are several mechanims that have been made by the ICC for bringing the perpetrators to the justiceincludedby regarding to the principle of Complementarity and the Universal Jurisdiction, Surrender the perpetrator, and the Option of the Procedure of the Triggerring Mechanism.The legal actions including sanction, advocacy, monitoring and reporting, promoting, investigating, doing cooperation and making recommendations are something need to be concerned. The obstacles faced by the ICC are the one of limitions to the jurisdiction over non-member states and the lack of coordination both member states and non-member states so it impacts on the implementation which make the perpetrators who commit these crime can not be responsible forwards to the court.The ICC is the one way to settle crimes against humanity. In the case of Myanmar, it is recommended that the ICC need to apply its authority to punish the actors behind this. Clear regulation and heavy punishment have to be applied over the perpetrators in Myanmar. Resolving ethnic conflicts and protecting the human rights and freedoms is something needed urgently. Therefore, justice should be determined in order to prevent the atrocities further.</text>
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                <text>Arhan Rajab, Muhammad; Program Studi Pengelolaan Sumberdaya Pesisir dan Lautan, Fakultas Perikanan dan Ilmu Kelautan IPB/ Jalan Lingkar Kampus IPB Dramaga (16680)</text>
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                <text>Abstract.The purpose of the studywas to assessthe carrying capacity of Liukang Loe Island for tourism activities. The mathematicallymethod of  the formulaDDK= K x Lp/Lt x Wt/Wp was utilized in the study Based on the result of the study and interpretation of satellite imagery, it was oblained three marine tourism activities on the Liukang Loe Island nemaly beach tourism of recreation , snorkeling and diving. Coastal tourism/recreation categories according to the total length area that utilized around 1.441 m can accommodate 56 people/day, snorkeling tourism around 24,65 ha can accommodate 986 people/day and diving tourism around 14,73 ha is able to accommodate 589 people/day. Thus thetotaltouristthat can fittothe overalltourism activityaround1,631 people/day.Keywords : Ecological Carrying Capacity, Marine Ecotourism, Liukang Loe Island. Abstrak. Penelitian ini bertujuan  untuk mengkaji daya dukung lingkungan untuk aktifitas wisata Pulau Liukang Loe. Adapun metode perhitungan daya dukung kawasan wisata bahari di Pulau Liukang Loe dilakukan secara matematis dengan rumus DDK= K x Lp/Lt x Wt/Wp.Berdasarkan hasil penelitian dan interpretasi citra satelit, diperoleh bahwa ada tiga aktivitas wisata bahari di Pulau Liukang Loe yakni wisata pantai kategori rekreasi, snorkling dan diving. Wisata pantai/rekreasi kategori sesuai dengan total panjang area yang dimanfaatkan sebesar 1411 m dapat menampung wisatawan sebesar 56 orang/hari, wisata snorkling sebesar 24,65 ha mampu menampung wisatawan sebesar 986 orang/hari dan wisata selam (diving) sebesar 14,73 ha mampu menampung wisatawan sebesar 589 orang/hari. Dengan demikian total wisatawan yang dapat ditampung untuk keseluruhan aktivitas wisata sebesar 1.631 orang/hari.Kata kunci : Daya Dukung Ekologi, Ekowisata Bahari, Pulau Liukang Loe</text>
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                <text>http://jurnal.unsyiah.ac.id/depik/article/view/854</text>
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                <text>DEPIK; Vol 2, No 3: September - December 2013</text>
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                <text>Perkembangan teknologi saat ini telah memberikan pengaruh yang sangat besar bagi dunia pembelajaran. Munculnya berbagai ilmu pemrograman canggih dan menarik sehingga kita dapat mempalajarinya dimana saja dan kapan saja. Apalagi dengan pemrograman C++ yang semakin canggih dengan kode-kode yang baru dan interaktif khususnya pemrograman C++ berbasis Open Computer Vision. Dan faktor lainnya Open Computer Vision ini berkembang adalah karena banyak software-software yang mendukung didalamnya. Software-software ini dirancang untuk menambah daya tarik pelajar. Pelajarnya pun datang dari berbagai jenis usia, ternasuk anak-anak. Mereka seringkali menggunakan software ini salah satunya untuk mendeteksi objek-objek atau menggunakan software-software lainnya. Banyak aplikasi yang beredar dipasaran, termasuk pendeteksian warna, tapi berbeda beda idenya. Aplikasi pendeteksian ini dengan menggunakan warna, ini akan mempermudah pembelajaran untuk pelajar.Keyword : Computer Application, Palajar, Pendeteksian Warna</text>
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                <text>PENDETEKSIAN WARNA BERBASIS OPEN COMPUTER VISION</text>
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