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                <text>Pujiati, Evi Juliani; Fakultas Ekonomi Universitas Syiah Kuala</text>
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                <text>Arfan, Muhammad; Fakultas Ekonomi Universitas Syiah Kuala</text>
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                <text>This research is aimed to investigate the influence of managerial ownership, institutional ownership, and bonus compensation, both simultaneously and partially, toward earnings management on listed companies from the manufacturing sector at the Indonesia Stock Exchange (ISX) for the year 2006-2010. The research type used is verificative research or hypothesis testing research. By using census method and unbalanced panel data, there are 77 firm observations fulfilling the population criteria.The data type used is secondary data gotten from the capital market reference center at the Indonesia Stock Exchange. The multiple regression analysis model is used to test the hypothesis.The results of this research show that (1) managerial ownership, institutional ownership, and bonus compensation simultaneously have influence toward earnings management (2) managerial ownership has negative influence toward earnings management (3) institutional ownership has negative influence toward earnings management, and (4) bonus compensation has negative influence toward earnings management. Keywords: managerial ownership, institutional ownership, bonus compensation, earnings management </text>
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                <text>http://jurnal.unsyiah.ac.id/TRA/article/view/1324/1205</text>
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                <text>Jurnal Telaah dan Riset Akuntansi; Vol 6, No 2 (2013): Jurnal Telaah &amp; Riset Akuntansi; 122-139</text>
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                <text>STRUKTUR KEPEMILIKAN DAN KOMPENSASI BONUS SERTA PENGARUHNYA TERHADAP MANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2006-2010</text>
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                <text>Marwandi</text>
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                <text>STRUKTUR KOMUNITAS CRUSTACEA MAKROSKOPIS DI KAWASAN MANGROVE DESA LAMREEH KECAMATAN MESJID RAYA KABUPATEN ACEH BESAR</text>
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                <text>Indra Padma Putri, Setya; Mahasiswa Program Pascasarjana Ilmu Kelautan, Fakultas Perikanan dan Ilmu Kelautan, Institut Pertanian Bogor, Jl. Raya DarmagaKampus IPB Darmaga Bogor, Bogor 16680</text>
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                <text>Hikmah Julinda Sari, Syarifah; Program Studi Ilmu Kelautan, Fakultas Perikanan dan Ilmu Kelautan, Universitas Brawijaya, Jl. Veteran Malang 65145</text>
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                <text>Abstract. The objetives of the present research were to determine relationship of phytoplankton abundance and community structure with environmental factors.The research was conducted in twelve stations along East Surabaya’s Coastal Waters. The samplings were represented early dry season (May-July 2013). Regression Correlation Analisis and Principle Component Analysis were involved to determine the relationship between community structure of phytoplankton and nutrient availability as well as other environmental parameters. The results showed that the concentration of Nitrate (NO3-N) was ranged from 1.80mg/L to 7.31 mg/L while Phosphate (PO4-P) was 0.20 – 4.75 mg/L. The phytoplankton abundance was varied between 3300 cell/L to 47000 cell/L. The highest phytoplankton abundance was found in the estuary and deacreased toward the sea areas. The dDiversity and evennes indices were low category, while dominance index was found to be relatively high, where Skeletonema sp. was predominant. Diversity index was not correlated significantly with nutrient availability, while there were a significant correlation between phytoplankton abundance and environment parameters namely salinity, DO and brighnessKeywords : phytoplankton abundance; oseanography factor; spatial analysis; coastal watersAbstrak. Penelitian ini bertujuan untuk mengetahui keterkaitan antara kelimpahann dan struktur komunitas fitoplankton dengan faktor lingkungan di perairan pesisir. Penelitian dilakukan pada 12 stasiun berbeda di Perairan Timur Surabaya. Sampling plankton dan kualitas air mewakili awal musim kemarau (Mei – Juli 2013). Analisis regresi korelasi dan analisis komponen utama dilakukan untuk melihat keterkaitan struktur komunitas dan ketersedian zat hara dan parameter lingkungan lainnya di lokasi penelitian. Hasil penelitian menunjukkan kandungan zat hara yang relatif tinggi: Nitrat (NO3-N) antara 1,80 – 7,31 mg/L dan Fosfat (PO4-P) antara 0,20 – 4,75 mg/L. Distribusi fitoplankton bervariasi antara 3,3 – 4,7.103sel/L. Kelimpahan plankton paling tinggi didapat pada stasiun muara sungai dengan indikasi penurunan ke arah laut. Indeks keragaman jenis (H’) dan indeks keseragaman jenis (E) relatif rendah; sebaliknya indeks dominasi tinggi (D&amp;gt;0,5) dengan didominasi oleh Skeletonema sp.. Indeks diversitas menunjukkan hubungan yang tidak bermakna dengan zat hara. Namun, kelimpahan fitoplankton berkorelasi secara signifikan dengan parameter salinitas, DO dan kecerahan.Kata kunci :kelimpahan fitoplankton; faktor oseanografi; analisis spasial; perairan pesisir</text>
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                <text>http://jurnal.unsyiah.ac.id/depik/article/view/2455</text>
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                <text>10.13170/depik.4.2.2455</text>
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                <text>Faculty of Marine and Fisheries, Syiah Kuala University</text>
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                <text>http://jurnal.unsyiah.ac.id/depik/article/view/2455/2308</text>
              </elementText>
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            <description>Information about rights held in and over the resource</description>
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                <text>Copyright (c) 2015 DEPIK</text>
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            <description>A related resource from which the described resource is derived</description>
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                <text>DEPIK; Vol 4, No 2 (2015): MAY - AUGUST 2015</text>
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                <text>2089-7790</text>
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                <text>Struktur komunitas fitoplankton dan kaitannya dengan ketersediaan zat hara dan parameter kualitas air lainnya di perairan Timur Surabaya</text>
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                <text>Leri Harja</text>
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                <text>STRUKTUR KOMUNITAS FITOPLANKTON DI PERAIRAN PANTAI ACEH BESAR</text>
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