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                <text>Darwanis, Darwanis; Fakultas Ekonomi Universitas Syiah Kuala</text>
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                <text>Andina, Arie; Program Studi Magister Akuntansi Universitas Syiah Kuala</text>
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                <text>The objective of the study is to examine (1) the influence of systematic risk on corporate social responsibility (CSR) disclosure; (2) the influence of systematic risk and CSR disclosure on earnings growth simultaneously; (3) the influence of systematic risk on earnings growth; (4) the influence of CSR disclosure on earnings growth; (5) the influence of systematic risk, CSR disclosure and earnings growth on earnings response coefficient simultaneously; (6) the influence of systematic risk on earnings response coefficient; (7) the influence of CSR disclosure on earnings response coefficient; (8) the influence of earnings growth on earnings response coefficient.The object of populations used in this study are manufacturing industries listed in The Indonesia Stock Exchange for period 2008 - 2009. The data used are annual report, sustainability report, financial report, and stock’s information. The study tested hypothesis by using path analysis method which operated by SPSS 17 statistic software.The results of this study indicate that systematic risk has influence on corporate on social responsibility disclosure. Its meant that the higher systematic risk, the more CSR informations disclosed by the firms. Systematic risk and CSR disclosure have influence on earnings growth simultaneously. This impact shows that the reducting of systematic risk and the implementing of CSR activities as the sustainability strategic, will aim to increase the earnings growth rate. Partially, systematic risk has a negative influence and CSR disclosure has a positive influence on earnings growth. Systematic risk, CSR disclosure and earning growth have influence on earnings response coefficient simultaneously. It meant that investor will respons systematic risk, CSR disclosure and earning growth as factors influenced the informativeness of earnings. Partially systematic risk, CSR disclosure and earning growth have positive influence on earnings response coefficient.Keywords: Earnings Response Coefficient, Earnings Growth, Corporate Social Responsibility Disclosure, Systematic Risk.</text>
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                <text>Program Magister Akuntansi Unsyiah</text>
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                <text>Jurnal Telaah dan Riset Akuntansi; Vol 6, No 1 (2013): Jurnal Telaah &amp; Riset Akuntansi; 64-92</text>
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                <text>PENGARUH RISIKO SISTEMATIS TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY SERTA DAMPAKNYA TERHADAP PERTUMBUHAN LABA DAN KOEFISIEN RESPON LABA (STUDI PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA)</text>
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                <text>“Perempuan Berkarya” Ajang Edukasi dan Peningkatan Wawasan Perempuan</text>
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                <text>Suara Hati Perempuan Foundation menyelenggarakan kegiatan “Perempuan Berkarya” bertema “Perempuan, Inspirasi dan Karya” Kegiatan ini bertujuan untuk mendukung peningkatan wawasan, perbaikan kualitas hidup serta peningkatan peranan perempuan dalam segala aspek kehidupan sekaligus menjadi ajang edukasi untuk bersama-sama menjauhkan kekerasan dalam bentuk apapun</text>
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                <text>15  Januari  2018</text>
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                <text>Irwandi Yusuf Jadi Gubernur Aceh, Istrinya Putuskan Mundur dari DPRD</text>
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                <text>Rendahnya produksi kentang di Kabupaten Aceh Tengah disebabkan beberapa hal diantaranya ; penggunaan bibit yang kurang berkualitas, penggunaan pupuk yang tidak tepat dan kemampuan petani dalam mengolah limbah hasil pertanian masih terbatas. Penelitian ini  bertujuan untuk mengetahui pengaruh aplikasi biochar dan kompos kulit kopi untuk meningkatkan kualitas tanah dan hasil tanaman kentang. Penelitian lapangan pada tanah Inceptisol dengan ketinggian 1460 meter dari permukaan laut sejak Maret sampai Juli 2012. Metode yang digunakan adalah Rancangan Acak Kelompok pola faktorial yang terdiri dari dua faktor perlakuan yaitu dosis biochar (0, 10 dan 15 ton ha-1), kompos kulit kopi (0, 10, 15 dan 20 ton ha-1). Hasil penelitian ini menunjukkan bahwa penggunaan biochar dapat memperbaiki kualitas tanah dan hasil tanaman kentang pada tanah Inceptisol yang ditunjukkan oleh peningkatan kandungan C-organik, kejenuhan basa, porositas tanah dan berat umbi perumpun. perlakuan biochar dan kompos kulitkopi memberikan pengaruh interaksi terhadap p-tersedia, permeabilitas dan berat umbi per plot. Kombinasi terbaik diperoleh pada perlakuan 10 ton ha-1 biochar dan 20 ton ha-1 kompos kulit kopi.</text>
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                <text>APLIKASI BIOCHAR DAN KOMPOS RNKULIT KOPI UNTUK MENINGKATKAN KUALITAS TANAH DAN HASIL TANAMAN KENTANG RN(SOLANUM TUBEROSUM L.)</text>
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                <text>This study aims to analyze the performance of the water heater using solar collector flat plate type. Efficiency performance of solar collectors in the process of heating the water also becomes the main focus in this study. This study was conducted with two experiments consisting of a flat plate solar collector with horizontal and flat plate solar collector with tilt angle 22o. Experiments carried out with 8 hours of testing within 6 days. Water was circulated into the collector pipe using a pump capacity of 125 Watts. From the research it is known that the amount of electrical energy required by pump for 6 days with 8 -hour time trial experiment, was about 21.6 MJ. The rate of flow of the fluid in the collector pipe is 2x10 - 5 m3/s. The plate solar collector with a slope of 22o reached the highest average temperature in the third experiment, which was about 64.7 ° C; however, the lowest average temperature was found in the horizontal collector (0o) at the third experiment, which was about 47.5 ° C. It was found that the highest efficiency obtained at the collector plate with 22o tilt angle was equal to 76 % while the lowest efficiency was obtained at a horizontal collector with an efficiency of 53.6 %. Keywords: solar collectors, flat plate, water heater </text>
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