Judul: Risiko Lingkungan, Judgment-Proof dan Tanggung Jawab  Keuangan
Abstrak: Karya ilmiah ini mempelajari suatu kondisi dimana sebuah perusahaan diwajibkan membayar kerusakan lingkungan yang disebabkan aktivitas produksi yang dilakukan, namun perusahaan tidak memiliki kekayaan yang cukup untuk memperbaiki kerusakan tersebut. Hal ini disebut masalah judgment-proof. Tanggung jawab keuangan merupakan salah satu penyelesaian masalah judgment-proof dengan mengambil bentuk jaminan keuangan yang dilakukan pihak lain untuk perusahaan dimana perusahaan dan penjamin melakukan perjanjian. Kondisi judgment-proof menyebabkan perusahaan tidak dapat mengambil suatu tingkat pencegahan optimal sosial. Sehingga, dalam memilih tingkat pencegahan tanpa tanggung jawab keuangan, perusahaan akan mengambil tingkat pencegahan yang lebih rendah. Tanggung jawab keuangan dapat mencapai tingkat pencegahan optimal sosial dan ketika tingkat pencegahan tersebut dapat tercapai, maka bentuk kontrak khusus yakni pemberian penghargaan atau hukuman maksimal dapat diberikan kepada perusahaan.
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Judul: Determinants of the Financial Health of Guarantee Company in the Pandemic Era (Study at PT. XYZ Syariah)
Abstrak: Lembaga penjamin wajib menjaga kondisi kesehatan keuangannya sebagaimana diamanatkan dalam Surat Edaran Otoritas Jasa Keuangan Nomor 18/SEOJK.05/2018 tentang Kesehatan Keuangan Lembaga Penjamin. Dalam hal ini lembaga penjamin dihadapkan pada isu strategis sehubungan dengan penerapan manajemen risiko yang lebih efektif, pengelolaan perusahaan serta peningkatan produk atau layanan. Hal tersebut diharapkan mampu memberikan perlindungan bagi perusahaan untuk tetap sustain dan terhindar dari kerugian serta menjaga tingkat kesehatan keuangan perusahaan dalam kategori sangat sehat. Penelitian ini bertujuan untuk menganalisis kesehatan keuangan PT XYZ Syariah dari indikator likuiditas, Gearing Ratio, ROA, BOPO dan rasio klaim pada era Pandemi serta menganalisis determinan kesehatan keuangan PT XYZ Syariah dari indikator likuiditas, Gearing Ratio, ROA, BOPO dan rasio klaim pada era Pandemi. Metode penelitian yang digunakan adalah analisis regresi linear berganda dengan bantuan software IBM SPSS Statistics 25. Sumber data yang digunakan adalah data sekunder yang berasal dari laporan keuangan PT XYZ Syariah tahun 2021-2022. Hasil penelitian secara parsial menemukan bahwa Gearing Ratio dan BOPO berpengaruh positif dan signifikan terhadap tingkat kesehatan perusahaan. Sedangkan likuiditas, ROA dan rasio klaim berpengaruh negatif serta tidak signifikan terhadap tingkat kesehatan keuangan perusahaan. Penelitian ini memberikan bahan pertimbangan bagi perusahaan dalam mengelola dan melakukan pengukuran terkait kondisi keuangan perusahaan terutama aspek perhitungan likuiditas, Gearing Ratio, ROA, BOPO dan rasio klaim. Penelitian ini juga berkontribusi dalam memberikan rekomendasi kebijakan bagi regulator dalam mengembangkan dan mengevaluasi kebijakan pengukuran tingkat kesehatan keuangan di industri penjaminan untuk mendukung keberlanjutan kegiatan usaha lembaga penjamin, serta bagi mitra perbankan penelitian ini dapat menjadi bahan pengelolaan, pengawasan dan pembuatan kebijakan terhadap kinerja Lembaga penjamin dikaitkan dengan kemampuan untuk menjadi salah satu alternativ untuk penyelesaian kredit bermasalah atau non performing loan., Guarantee Company is obliged to maintain their financial health as explained in the Surat Edaran Otoritas Jasa Keuangan Nomor 18/SEOJK.05/2018 tentang Kesehatan Keuangan Lembaga Penjamin. Guarantee Company are faced with strategic issues relating to the implementation of risk management to be more effective. This is expected to provide protection for the Company against losses and maintain the Company's financial health level in the very healthy category. This research aims to analyze the significance of Liquidity Ratio, Gearing Ratio, ROA, BOPO and Claims Ratio on the level of financial health of PT XYZ Syariah. The research method used is multiple linear regression analysis with the help of IBM SPSS Statistics 25 software. The data source used is secondary data originating from the financial reports of PT XYZ Syariah for 2021-2022. The results of the research found that the Gearing Ratio and BOPO had a positive and significant effect to the company's health level. Furthermore, Liquidity Ratio, ROA and Claims Ratio did not have a significant effect on the company's financial health level. This research provides material issues for companies to be considerated in managing and measuring the company's financial condition, especially in aspects of Liquidity Ratio, Gearing Ratio, ROA, BOPO and Claims Ratio. This research also contributes to providing policy recommendations for regulators in developing and evaluating policies for measuring the level of Financial Health of the Guarantee Company to support the sustainability of the business activities. Also for Banking Company
Keyword: BOPO, Gearing Ratio, Kesehatan Keuangan Lembaga Penjamin, Likuiditas, Rasio Klaim, Financial Health Guarantee Company, Liquidity                    Ratio, Claims Ratio, Gearing Ratio

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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