Judul: Analisis laporan keuangan KUD (Studi kasus KUD Gartamina, Kecamatan Manyar, Kabupaten Gresik, Jawa Timur)
Abstrak: Koperasi merupakan salah satu urat nadi dan soko guru perekonomian Indonesia yang bertujuan untuk meningkatkan kesejahteraan anggotanya serta masyarakat dapat pula berfungsi sebagai lembaga pendidikan ekonomi dan organisasi bagi masyarakat. Untuk mencapai tujuan tersebut, maka koperasi Indonesia senantiasa dikembangkan agar mandiri.
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Judul: Analisis Laporan Keuangan Koperasi Unit Desa Minasari : Studi Kasus di KUD Minasari Desa Pangandaran Kecamatan Pangandaran, Kabupaten Ciamis Propinsi Jawa Barat
Abstrak: Koperasi Unit Desa (KUD) adalah salah satu koperasi yang bersifat serba usaha, dalam menjalankan usahanya koperasi senantiasa berazaskan kekeluargaan. Perkembangan suatu koperasi dapat ditentukan oleh tiga faktor yaitu Yondisi Masyarakat dan Pemerintah, Pembiayaan dan Manajemen/Organisasi. Untuk melihat perkembangan suatu koperasi dapat diketahui dari posisi keuangannya yang meliputi Laporan Meraca, Laporan Rugi Laba dan laporan keuangan lain- пув. Alat analisis yang digunakan yaitu rasio Likuiditas, Solvabilitas, Rentabilitas dan rasio Aktivitas.
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Judul: Biology and ecology of the buffalo fly, haematobia exigua de meijere (diptera:muscidae)
Abstrak: The life history of the buffalo fly was observed at room temperature of 27°-29.5°C and at a relative humidity of 48-68 percent. The eggs hatched after 17-22 hours, with an average of 18 hours. First instar larvae measured 1.25 + 0.16 mm long and 0.27 + 0.037 mm wide. reach the second larval stage. It took 6-12 hours to the second instar larvae measured 2.676 +0.187 mm long and 0.353 +0.028 mm wide. The second instar took about 12-24 hours to reach the third larval stage. The third instar measured 6.833 + 0.189 mm long and 0.919 + 0.051 mm wide. It took about 2-3 days for the third instar to become pupae. Duration of the pupal stage was about 5-7 days before the adults emerged. Under laboratory condition, the buffalo fly completed its life cycle in 9.5 to 10.5 days, whereas under field condition it took 9-14 days with an average of 10.5 days. The growth ratio which was based on the measurements of the cephalo-pharyngeal skeleton of each instar was 1.797. The preoviposition period was 8-12 days and mating usually occurred on the 6th or 7th day. The longevity of the male was 29 days, whereas it was 32 days in the female. The range of egg production under laboratory condition was between 20-139 per female fly. The belly and hind legs of the carabao were the most preferred habitat either during cloudy and cool dry or shiny and warm day. When the weather was clear and the carabao was in the shade, the flies tended to be more distributed particularly on the shoulder, dewlap, back and horns. The carabaos had relatively fewer Musca sp. and Stomoxys calcitrans than cattle; never the less carabaos had a higher infestation of buffalo fly than cattle. Oviposition occured either during the day or night but the buffalo flies were more active during the night than in the day time. The effect of various lengths of exposure time of manure in relation to the oviposition was profound. observed, the maximum number of the buffalo flies was occurred when the dung was exposed for 30 minutes. With increasing time of exposure the number and variety of insects also increase. It was evident that Sepsidae and psychodidae were the most dominant insects emerging from the dung. The number of buffalo flies also increased with increasing
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