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                <text>Alfidha Anhar</text>
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                <text>Penelitian yang bertujuan untuk mengetahui pengaruh lebar lambung kapal pada kapal penangkap ikan berlambung V terhadap konsumsi bahan bakar  telah dilakukan pada bulan Maret 2013 di Pangkalan Pendaratan Ikan (PPI) Lampulo Kota Banda Aceh.  Metode  partisipatif digunakan untuk  kapal yang  dijadikan sampel  dan  diamati serta diambil data tentang jarak jelajah kapal dan jumlah bahan bakar yang dikonsumsi.  Tiga kapal yang dijadikan sampel masing-masing berbobot 30 GT yaitu kapal  Banda  Aceh, kapal Pidie,  dan kapal Idi. Hasil penelitian menunjukkan bahwa dengan jarak jelajah 200 mil laut kapal Idi dengan lebar lambung (B = 5,4 meter)  adalah kapal yang paling banyak menghabiskan bahan bakar, yaitu sebanyak 732,04 liter, kapal Pidie       (B = 5,15 meter) 666,15 liter, dan  kapal Banda Aceh  (B = 5 meter)  paling sedikit menghabiskan bahan bakar sebanyak 629,81 liter. Kesimpulan penelitian ini adalah kapal Banda Aceh dengan lebar lambung (B = 5 meter) menghabiskan bahan bakar lebih sedikit dibandingkan dengan kapal Idi (B = 5,4 meter) dan kapal Pidie (B = 5,15 meter). Kata  kunci  :  kapal penangkap ikan,  bahan bakar kapal,  lebar  lambung  kapal, metode partisipatif.</text>
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                <text>http://etd.unsyiah.ac.id//index.php?p=show_detail&amp;id=2094</text>
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                <text>PENGARUH LEBAR LAMBUNG KAPAL PADA KAPAL PENANGKAP IKAN BERLAMBUNG V TERHADAP KONSUMSI BAHAN BAKAR</text>
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                <text>Yulina Wati</text>
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                <text>http://etd.unsyiah.ac.id//index.php?p=show_detail&amp;id=10622</text>
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                <text>PENGARUH LERENG DAN PUPUK ORGANIK TERHADAP ALIRAN PERMUKAAN, EROSI DAN HASIL KENTANG DI KECAMATAN ATU LINTANG KABUPATEN ACEH TENGAH</text>
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                <text>USWATUN HASANAH</text>
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            <name>Identifier</name>
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                <text>http://etd.unsyiah.ac.id//index.php?p=show_detail&amp;id=8580</text>
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                <text>PENGARUH LERENG DAN PUPUK ORGANIK TERHADAPRNKEHILANGAN HARA PADA AREAL TANAMAN KENTANGRN(SOLANUM TUBEROSUM L.) DI KECAMATAN ATU LINTANGRNKABUPATEN ACEH TENGAH</text>
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              <elementText elementTextId="55367">
                <text>Samadi, Samadi</text>
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                <text>Delima, Mira</text>
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                <text>Hanum, Zuraida</text>
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                <text>Akmal, Muhammad</text>
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            <name>Date</name>
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                <text>2012-04-01</text>
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                <text>The effect of level substitution of single cell protein (CJ Prosin) by commercial feed on broiler performanceABSTRACT. A research to find out the effect of the substitution level of single cell protein in commercial feed on Broiler’s performance was conducted from June to December 2011. The purpose of this experiment is to find out alternative protein sources for animal feedstuff that can be used as protein substitution in animal feed on body weight, feed consumption and feed conversion efficiency. The experiment is considered as preliminary experiment to observe the response of single cell protein on broiler performance. This research was carried out at experimental farm, Animal Husbandry Department, Syiah Kuala University. Totally, 250 DOC of Cobb breed with the average body weight 36,78±2,32 gr. used in this experiment. Completely Randomized Design was applied in this experiment with 5 treatments; P0 (commercial feed), P1(commercial feed substituted with 6% SCP), P2 (commercial feed substituted with 12% SCP) dan P3 (commercial feed substituted with 18%CSP). Each treatment consist of 5 replications with total of 20 treatment’s units. Feed was formulated with isoprotein and isoenergy based on NRC requirement ( 23% protein ; 3200 kcal ME/kg at the age of 1-2 week and 20 % protein ; 3200 kcal ME/kg at the age of 4-7 week). Data was analyzed by using SPSS program SPSS (Window 2008). Differences between treatment were stated by Duncan’s multiple range test. The results of the experiment showed that commercial feed substituted with the level of SCP was not significantly difference (P&gt;0.05) on body weight gain, feed consumption, and feed conversion ratio. On the other hand, administration of SCP as substituted feed commercial on the level of 12 % and 16 % influenced significantly (P&lt;0.05) on body weight gain and feed conversion ratio, but not on feed consumption at the level of 12% SCP. As a conclusion, the use of SCP as animal feed sources in commercial feed only could be tolerated at the level of 6%.</text>
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                <text>http://jurnal.unsyiah.ac.id/agripet/article/view/263</text>
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                <text>10.17969/agripet.v12i1.263</text>
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                <text>eng</text>
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                <text>Agricultural Faculty</text>
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                <text>http://jurnal.unsyiah.ac.id/agripet/article/view/263/249</text>
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                <text>Jurnal Agripet; Vol 12, No 1 (2012): Volume 12, No. 1, April 2012; 7-15</text>
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                <text>2460-4534</text>
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              <elementText elementTextId="55391">
                <text>1411-4623</text>
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            <description>The topic of the resource</description>
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                <text>broiler; single cell protein (SCP; body weight; FCR</text>
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                <text>Pengaruh Level Subtitusi Protein Sel Tunggal (Cj Prosin) Pada Pakan Komersial Terhadap Performan Ayam Broiler</text>
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                <text>Yumnandar</text>
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                <text>2015</text>
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                <text>ASSESSING THE DETERMINANTS OF DIVIDEND POLICY OF THE GOVERNMENT OWNED COMPANIES IN INDONESIAABSTRACTThis research is performed to examine the influences of financial leverage, profitability, growth of assets and institutional ownerships on the dividend pay-out of the Indonesian government owned companies. Annual data from the period 2007 to 2013 of the 15 listed companies on the main board in the Indonesian Stock Exchange were analysed using the multiple regression. The study documented that the financial leverage, profitability, and institutional ownerships influenced simultaneously influence dividend pay-out policy. The results also show that there is a positive relationship between profitability and institutional ownerships with dividend pay-out and negative association between financial leverage and asset growths with dividend pay-out. These findings imply that dividend policy is not an easy decision to make, management should consider the integration of business strategies including financial and investment decisions.Keywords:Dividend pay-out, leverage, profitability, asset growths, institutional ownerships, government owned companies, Indonesia. PENGARUH LEVERAGE KEUANGAN, PROFITABILITAS, PERTUMBUHAN ASET, DAN KEPEMILIKAN INSTITUSIONAL TERHADAP DIVIDEN TUNAI PADA BADAN USAHA MILIK NEGARA (BUMN) PERSERO TERBUKAABSTRAKPenelitian ini bertujuan untuk menguji pengaruh leverage keuangan, profitabilitas, pertumbuhan aset dan kepemilikan institusional terhadap dividen tunai pada Badan Usaha Milik Negara (BUMN). Data berasal dari laporan tahunan 15 BUMN yang terdaftar di Bursa Efek Indonesia dari tahun 2007 sampai dengan 2013. Teknik analisis yang digunakan dalam penelitian ini adalah regresi linear berganda. Hasil penelitian ini mencatat bahwa leverage keuangan, profitabilitas, pertumbuhan asset dan kepemilikan institusional secara bersama-sama memengaruhi kebijakan bayar dividen tunai. Hasil penelitian juga menunjukkan bahwa terdapat hubungan yang positif antara profitabilitas dan kepemilikan institusional dengan dividen tunai dan hubungan negatif antara leverage keuangan dan pertumbuhan aset dengan dividen tunai. Temuan ini menyiratkan bahwa kebijakan dividen bukanlah keputusan mudah yang diambil oleh manajemen. Manajemen harus mempertimbangkan strategi bisnis secara menyeluruh termasuk keputusan keuangan dan investasi.Kata kunci:Dividen tunai, leverage, profitabilitas, pertumbuhan aset, kepemilikan institusional, BUMN</text>
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                <text>Banda Aceh</text>
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                <text>http://etd.unsyiah.ac.id//index.php?p=show_detail&amp;id=15206</text>
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                <text>Prog. Pascasarjana</text>
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                <text>FINANCIAL ACCOUNTING</text>
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                <text>PENGARUH LEVERAGE KEUANGAN, PROFITABILITAS, PERTUMBUHAN ASET, DAN KEPEMILIKAN INSTITUSIONAL TERHADAP DIVIDEN TUNAI PADA BADAN USAHA MILIK NEGARA (BUMN) PERSERO TERBUKA</text>
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                <text>Bustamam, Bustamam; Fakultas Ekonomi Universitas Syiah Kuala</text>
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                <text>Kamal, Maulana; Fakultas Ekonomi Universitas Syiah Kuala</text>
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                <text>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.</text>
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                <text>Jurnal Telaah dan Riset Akuntansi; Vol 3, No 2 (2010): Jurnal Telaah &amp; Riset Akuntansi; 110-122</text>
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                <text>PENGARUH LEVERAGE, SUBSIDIARIES  DAN AUDIT  COMPLEXITYTERHADAP AUDIT DELAY (Studi Empiris pada Perusahaan Manufaktur di Bursa Efek Indonesia)</text>
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                <text>ABSTRAKPenelitian ini bertujuan untuk mengkaji secara empiris pengaruh leverage, ukuran perusahaan dan price-to-book value (PBV) terhadap pengungkapan tanggung jawab sosial pada sektor jasa keuangan di Bursa Efek Indonesia (BEI). Metode sampling yang digunakan dalam penelitian ini adalah metode purposive sampling yaitu metode pengambilan sampel berdasarkan kriteria tertentu. Sehingga terpilih dua puluh perusahaan sektor jasa keuangan sebagai sampel yang selanjutnya dilakukan analisis regresi berganda dimana untuk menguji pengaruh secara parsial dan simultan. Ditemukan bahwa, secara parsial leverage berpengaruh negatif tidak signifikan terhadap pengungkapan tanggung jawab sosial, ukuran perusahaan berpengaruh positif signifikan terhadap pengungkapan tanggung jawab sosial, dan price-to-book value (PBV) berpengaruh positif tidak signifikan terhadap pengungkapan tanggung jawab sosial. Pengujian secara simultan ditemukan bahwa leverage, ukuran perusahaan dan price-to-book value (PBV) berpengaruh signifikan terhadap pengungkapan tanggung jawab sosial.Kata Kunci: Leverage, ukuran perusahaan, price-to-book value (PBV), Corporate Social Responsibility</text>
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                <text>PENGARUH LEVERAGE, UKURAN PERUSAHAAN DAN PRICE-TO-RNBOOK VALUE (PBV) TERHADAP PENGUNGKAPAN TANGGUNG RNJAWAB SOSIAL SEKTOR JASA KEUANGAN DI INDONESIA</text>
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                <text>Hadi, Waskito; Badan Pemeriksa Keuangan RI Perwakilan Provinsi Aceh</text>
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                <text>The research was conducted using secondary data of LKPD TA 2007 in Aceh Province which was proposed to understand the influence of liquidity and leverage towards regional autonomy using path analysis with census data partially and simultaneously.The population of this research are audited financial statements of local government in Aceh (LKPD) for the budget year of 2007 by Supreme Audit Board of Indonesia (BPK- RI) Representatives Office in Aceh Province. The audit reports had been published widely through the official site of BPK- RI. The final population of this research were 14 financial statements of local government in Aceh. Using SPSS version 12, the result showed that the influence of liquidity towards regional autonomy was strong with the percentage 74,3%; whereas the percentage of leverage influence towards regional autonomy was 2,2 %. Simultaneous influence of liquidity and leverage towards regional autonomy was showed with determination coefficient value of 0,520. Finally, the percentage of influence of other variables towards regional autonomy (e) was 0,480.Based on the results, it can be concluded that liquidity and leverage have influence towards regional autonomy either simultaneously or partially. Key words: liquidity, leverage and regional autonomy.          </text>
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                <text>http://jurnal.unsyiah.ac.id/TRA/article/view/327</text>
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                <text>Jurnal Telaah dan Riset Akuntansi; Vol 1, No 1 (2010): Jurnal Telaah &amp; Riset Akuntansi; 29-51</text>
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                <text>PENGARUH LIKUIDITAS DAN LEVERAGE  TERHADAP KEMANDIRIAN DAERAH (STUDI TERHADAP LAPORAN KEUANGAN PEMERINTAH DAERAH TAHUN ANGGARAN 2007 DI WILAYAH PROVINSI ACEH)</text>
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                <text>ABSTRAKPenelitian ini bertujuan untuk mengkaji secara empiris pengaruh likuiditas, profitabilitas dan pertumbuhan penjualan terhadap harga saham perusahaan perbankan di Indonesia. Metode sampling yang digunakan dalam penelitian ini adalah metode purposive sampling yaitu metode pengambilan sampel berdasarkan kriteria tertentu. Sehingga terpilih sepuluh perusahaan perbankan sebagai sampel yang selanjutnya dilakukan analisis regresi berganda dimana untuk menguji pengaruh secara parsial dan simultan. Ditemukan bahwa, secara parsial likuiditas berpengaruh positif signifikan terhadap harga saham dan profitabilitas berpengaruh negatif signifikan terhadap harga saham, sedangkan pertumbuhan penjualan berpengaruh negatif tidak signifikan terhadap harga saham. Pengujian secara simultan ditemukan bahwa likuiditas, profitabilitas dan pertumbuhan penjualan berpengaruh signifikan terhadap harga sahamKata Kunci:Likuiditas, Profitabilitas, Pertumbuhan Penjualan, Harga Saham, Perusahaan Perbankan.</text>
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                <text>PENGARUH LIKUIDITAS, PROFITABILITAS DAN PERTUMBUHAN PENJUALAN TERHADAP HARGA SAHAM PADA PERUSAHAAN PERBANKAN DI RNBURSA EFEK INDONESIA</text>
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                <text>Erika Diana</text>
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                <text>ABSTRAKTujuan penelitian ini adalah untuk menguji pengaruh dari likuiditas, struktur modal, dan profitabilitas terhadap kinerja keuangan pada perusahaan makanan dan minuman yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2008-2012. Jenis penelitian yang digunakan dalam studi ini adalah pengujian hipotesis. Dengan menggunakan metode sensus dan unbalanced panel data, ada 54 populasi sasaran yang menjadi objek untuk diteliti.  Jenis data yang digunakan adalah data sekunder yang diperoleh dari laporan keuangan tahunan berakhir per 31 Desember yang dipublikasikan oleh pusat referensi pasar modal yang terdapat di Bursa Efek Indonesia. Analisis yang digunakan adalah regresi linear berganda untuk menguji hipotesis. Hasil penelitian menunjukkan bahwa likuiditas yang diproksikan dengan current ratio tidak memiliki pengaruh terhadap kinerja keuangan, sedangkan struktur modal yang diukur dengan DER mempunyai pengaruh terhadap kinerja keuangan. Profitabilitas yang diproksikan dengan ROA mempunyai pengaruh terhadap kinerja keuanganKata kunci: Kinerja keuangan perusahaan, likuiditas, struktur modal, dan profitabilitas.</text>
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                <text>PENGARUH LIKUIDITAS, STRUKTUR MODAL, DAN PROFITABILITAS TERHADAP KINERJA KEUANGAN PADA PERUSAHAAN MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIARNPERIODE 2008-2012</text>
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