Judul: Potensi agrowisata di lanskap pertanian padi Daerah Aliran Sungai Cianjur Kabupaten Cianjur, Jawa Barat
Abstrak: Cianjur watershed has 7.467 Ha area with land use for agricultural landscape c.a. 5.600 ha (75 % of total watershed area). Therefore, it potentially to be developed and proposed as agrotourism object. The research objective is to evaluate the landscape of Cianjur watershed in order to promote as agrotourism destination. Evaluation method of agriculture, tourism, beautification and amenity were approached to determining the suitability of agrotourism area. Therefore, a research to evaluate this activity has been elaborated by agriculture, tourism, beautification and amenity (ATBA) method. Landscape development have to promote sustainable for agriculture, suitable for tourism, esthetically and comfortable as amenity sources. The planning and management agrotourism concepts were derived from triple bottom line benefit strategic aspect ; the first is environmental conservation aspect with approach by agroforestry concept. The second one is community welfare aspect with approach by eco-village, and the third is landscape beautification by amenity services the rate of comfortable scale. The result of ATBA method is 0,18 % of total watershed area (13 Ha) highly suitable, 63,38 % (4.755 Ha) moderate suitable and 36,14% (2.699 Ha) marginaly suitable for Agrotourism suitability.
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Judul: Strategi Pengelolaan Lanskap Pertanian Desa Wangunjaya, Kecamatan Campaka, Kabupaten Cianjur, untuk Wisata Pertanian Terpadu
Abstrak: There is integrated agricultural landscape in Wangunjaya village consisting of rice land, garden, agroforestry, pekarangan, fishery, and livestock. This integrated agricultural landscape has a potential that could be developed as an integrated agrotourism. The purposes of this study are to analyze the characteristics of integrated agricultural landscape, to analyze the potency of the area as an integrated agricultural tourism, and to create integrated agricultural tourism management strategies. The research methods used are field survey, interview of stakeholders, quantitative and descriptive methods, and SWOT analysis. The study found that three regions, namely Hamlet 1, Hamlet 2, and Hamlet 3, in Wangunjaya village possess characteristics of integrated agricultural landscape horizontally like farming, pekarangan, agroforestry, fishery, and livestock based on mixed farming and vertically from upper to downstream activities. Main potencies of Wangunjaya village as the integrated agrotourism site include the attractiveness of agricultural landscapes, environmental quality, natural view, local handycraft, and high community readiness and participation. Some of the constraints are inappropriate accessibility, infrastructures, and facilities, lack of tourism management system, insufficent community knowledge and low agricultural technology. The result of SWOT analysis showed that the area lies on fifth quadrant, i.e. hold and maintain strategy with eight recommendation for integrated agroturism.
Keyword: Bogor Agricultural University, Agrotourism, integrated agricultural landscape, management strategies, SWOT analysis.

Judul: Perbandingan Harga Opsi Saham Karyawan Berdasarkan SFAS 123 (R) Menggunakan Metode Binomial dan Black-Scholes-Merton
Abstrak: Opsi merupakan salah satu produk derivatif berupa kontrak antara dua pihak yang memberikan hak kepada salah satu pihak untuk membeli atau menjual suatu aset tertentu dengan harga yang telah disepakati pada atau sebelum waktu jatuh tempo kepada pihak yang lain. Salah satu bentuk opsi yang biasa digunakan adalah Opsi Saham Karyawan (OSK). Opsi Saham Karyawan diberikan sebagai salah satu insentif selain gaji, bonus, tunjangan atau asuransi yang diberikan oleh suatu perusahaan (writer) kepada sekelompok karyawan (holder) untuk membeli saham dari perusahaan tempat ia bekerja. Sumber saham dari Opsi Saham Karyawan (OSK) dapat berasal dari penerbitan saham baru atau saham hasil buyback (saham yang dibeli kembali oleh perusahaan) dari pemegang saham lama sesuai dengan SFAS 123 (R). SFAS 123 (R) adalah Statement of Financial Accounting Standard No.123 Revised 2004 yang berisi tentang pembayaran berbasis saham dan membahas bagaimana menghitung harga Opsi Saham Karyawan secara rinci menggunakan Black-Scholes-Merton dan Binomial Cox-Ross-Rubinstein yang telah dimodifikasi sesuai dengan fitur-fitur khusus yang dimiliki OSK menjadi Model SFAS 123 (R), Model Hull-White, dan Model Dilusi, serta dari hasil tersebut dilihat pengaruh beberapa parameter terhadap model-model tersebut., An option is a derivative product that enters into a contract between two parties by giving the right to one of the parties, to buy or sell a certain asset at an agreed price during or before the due date to the other party. One of the commonly used options is Employee Stock Option (ESO). Employee Stock Option is given as an incentive other than salary, bonus, benefits or insurance provided by a company (writer) to a group of employees (holders) to buy shares of the company where they work. The source of shares from Employee Stock Options (ESO) can come from the issuance of new shares or shares resulting from the buy back (shares bought back by the company) from existing shareholders in accordance with SFAS 123 (R). SFAS 123 (R) is Statement of Financial Accounting Standards No.123 Revised 2004 which contains share-based payments and discusses how to calculate the price of Employee Share Options in detail using the Black-Scholes-Merton Model and Cox-Ross-Rubinstein Binomial Model which has been modified according to ESO’s special features has become SFAS 123 (R) Model, Hull-White Model, and Dilution Model. From these results, the influence of several parameters on these models are also observed.
Keyword: binomial model, black-scholes-merton, employee stock option, incentives