bluuebunny/crossref_metadata_2025 huggingface dataset:
Pemanfaatan empat isolat Trichoderma sp. untuk mengendalikan penyakit akar gada pada tanaman caisin
Authors: Yudha Melinda , Soesanto L. , Mugiastuti E.
Published: March 2020

Penelitian ini bertujuan untuk mengetahui pengaruh aplikasi empat isolat Trichoderma sp. dalam mengendalikan penyakit akar gada serta pengaruhnya terhadap pertumbuhan dan hasil tanaman caisin. Penelitian ini dilaksanakan di lahan percobaan Fakultas Pertanian, Universitas Jenderal Soedirman, mulai Mei 2016 sampai bulan Juni 2016. Penelitian ini menggunakan Rancangan Acak Kelompok (RAK), yang terdiri atas 7 perlakuan dan 4 ulangan. Perlakuan terdiri atas, kontrol diinokulasikan P. brassicae, kontrol tidak diinokulasikan P. brassicae, Trichoderma sp. isolat jahe, Trichoderma sp. isolat bawang, Trichoderma sp. isolat pisang, Trichoderma sp. isolat nenas, dan fungisida berbahan aktif Azoksistrobin dan Difenokonazol. Variabel yang diamati adalah masa inkubasi, intensitas penyakit di atas permukaan tanah, intensitas penyakit di bawah permukaan tanah, tinggi tanaman, jumlah daun, bobot segar, dan volume akar gada. Hasil penelitian menunjukkan bahwa perlakuan Trichoderma isolat bawang efektif dalam mengendalikan penyakit akar gada dan meningkatkan hasil tanaman caisin, dengan menekan intensitas penyakit di atas tanah sebesar 50,00%, menekan intensitas di bawah tanah sebesar 34,48%, menurunkan volume akar gada sebesar 72,73%,  menunda masa inkubasi sebesar 26,65%, meningkatkan jumlah daun sebesar 18,12%, dan bobot basah sebesar 30,75%. Perlakuan empat isolat Trichoderma sp. belum mampu meningkatkan tinggi tanaman caisin.Kata Kunci: Caisin, Plasmodiophora brassicae, Trichoderma sp.
Pengaruh pemberian urine kelinci dan air kelapa terhadap pertumbuhan rimpang dan kandungan minyak atsiri jahe merah
Authors: Kusnadi Kusnadi , Tivani Inur
Published: March 2020

Bahan alami yang dapat digunakan sebagai sumber pemberian Zat Pengatur Tumbuh (ZPT) diantaranya adalah urine kelinci dan air kelapa. Pemberian urine kelinci, air kelapa dan kom-binasinya diharapkan dapat memberikan pengaruh terhadap pertumbuhan rimpang dan kandungan minyak atsiri jahe merah. Percobaan telah dilaksanakan pada bulan Maret sampai Oktober 2017 di Kebun Percobaan Prodi Farmasi Politeknik Harapan Bersama. Perlakuan yang digunakan adalah beberapa konsentrasi urine kelinci, air kelapa dan kombinasi urine kelinci dengan air kelapa. Rancangan percobaan yang digunakan adalah dengan Rancangan Acak Lengkap (RAL), terdapat 9 perlakuan yang diulang 3 kali. Perlakuan dengan urine kelinci terdiri dari 3 level, yaitu u0 = 0 % pupuk fermentasi urine kelinci, u1 = 25 % pupuk fermentasi urine kelinci, u2 = 50 % pupuk fermentasi urine kelinci, sedangkan dengan air kelapa terdiri dari 3 level yaitu ; k0 = 0 %, k1 = 25 % air kelapa dan k2 = 50 % air kelapa. Berdasarkan hasil percobaan menunjukan bahwa adanya pengaruh pemberian konsentrasi urine kelinci dan air kelapa dan kombinasinya terhadap pertumbuhan rimpang dan kandungan minyak atsiri. Perlakuan u0k2 (urine kelinci 0 % + air kelapa 50 %)dan u2k1 (urine kelinci 50% + air kelapa 25%) menghasilkan tinggi tanaman, jumlah daun, diameter batang, jumlah anakan, dan berat kering rimpang jahe merah yang lebih tinggi daripada perlakuan lainnya pada umur 20 mst. Perlakuan u0k2 dan u2k1 jugamenghasilkan kandungan minyak atsiri yang lebih tinggi daripada perlakuan lainnya, masing-masing sebesar 1,48 g (0,98 %), dan 1,40 g (0,93 %) pada umur 32 mst. Kata kunci : Air Kelapa, Minyak Atsiri, Jahe Merah,Urine Kelinci
Multiplikasi tunas mikro pisang (Musa paradisiaca l.) ‘raja bulu’ secara in vitro pada berbagai jenis dan konsentrasi sitokinin
Authors: Elma Tiara , Suminar Erni , Mubarok Syariful , Nuraini Anne , Ariyanto Nur Budi
Published: March 2020

Terbatasnya ketersediaan bibit pisang bermutu di Indonesia disebabkan oleh masih rendahnya jumlah dan kualitas bibit pisang yang dihasilkan melalui metode konvensional. Waktu yang dibutuhkan untuk mendapatkan bibit cukup lama, oleh karena itu digunakan suatu metode perbanyakan untuk menghasilkan bibit dalam waktu yang relatif singkat melalui metode kultur jaringan. Tujuan dari penelitian ini adalah untuk mendapatkan salah satu jenis dan konsentrasi sitokinin terbaik dalam meningkatkan laju multiplikasi tunas pisang raja bulu secara in vitro. Percobaan dilaksanakan dari bulan November 2016 sampai bulan Maret 2017 di Laboratorium Kultur Jaringan dan Teknologi Benih Fakultas Pertanian Universitas Padjadjaran di Jatinangor, Sumedang. Rancangan Acak Lengkap (RAL) digunakan dalam penelitian ini dengan 13 perlakuan, 3 ulangan dan 2 sampel. Media Murashige and Skoog (MS) digunakan sebagai media dasar dengan kombinasi konsentrasi BAP (1; 1,5; 2 and 2,5 mg L-1), Thidiazuron (TDZ) (0,1; 0,3; 0,5 and 0,7 mg L-1) and Kinetin (1,5; 2; 2,5 and       3 mg L-1) Hasil penelitian menunjukkan bahwa TDZ 0,1 mg L-1 mampu meningkatkan jumlah tunas pisang 'Raja Bulu', oleh karena itu menunjukkan bahwa TDZ 0,1 mg L-1 merupakan jenis sitokinin yang potensial untuk proses multiplikasi tunas pada pisang 'Raja Bulu' secara in vitro. Kata Kunci : BAP, In Vitro, Kinetin, Musa paradisiaca L., TDZ
Konsentrasi dan waktu aplikasi K2SO4 pada produksi benih kentang (solanum tuberosum l.) G0
Authors: Dianawati Meksy
Published: March 2020

Abstract. Potassium (K) is very important nutrition for potato tuberization, which can be obtained from K2SO4 fertilizer. The high growth of potato crop on hydroponic cultivation needs to be balanced with the use of K fertilizer with various rate and time of application. This study aimed to increase the production of potato seed G0 with various rates and application time of K2SO4. The study was carried out in a plastic house in Lembang, West Bandung, West Java from June to September 2015. The study used a randomized block design with two treatment factors and five replications. The first treatment factor was the rate of K2SO4, ie 0.5; 1; 1.5; and 2 ppm. The second was the application time of K2SO4, ie 1; 2; and 1 and 2 months after planting (MAP). Data were analyzed by F test and continued with Duncan, ortogonal polinomial, and correlation test at 95% confidence level. The results showed that interaction between rate and application time of K2SO4 to plant height, number of large-tubers, number of small-tubers, and total number of tubers, and tuber weight per plant. Increased rate of K2SO4 on 1 MAP did not affect total number of tubers and number of small-tubers. Application of K2SO4 twice at 1 and 2 MAP required low rate of 0.5 ppm K2SO4 to obtain the highest of total number of tubers and number of small-tubers. Keywords : potato, seed, rate, time application, K2SO4Penelitian ini bertujuan untuk meningkatkan produksi benih kentang G0 dengan berbagai konsentrasi dan waktu aplikasi K2SO4. Penelitian dilaksanakan di rumah plastik di Lembang, Bandung Barat, Jawa Barat mulai Juni sampai September 2015. Penelitian menggunakan rancangan acak kelompok dengan dua faktor perlakuan dan lima ulangan. Faktor perlakuan pertama adalah konsentrasi K2SO4, yaitu 0,5; 1; 1,5; dan 2 ppm. Faktor perlakuan kedua adalah waktu aplikasi K2SO4, yaitu 1 bulan; 2 bulan; 1 dan 2 bulan setelah tanam (BST). Data dianalisis dengan uji F dan dilanjutkan dengan uji Duncan, uji polinomial ortogonal,  dan uji korelasi pada taraf kepercayaan 95%. Hasil penelitian menunjukkan bahwa terjadi interaksi antara konsentrasi dan waktu aplikasi K2SO4 terhadap tinggi tanaman, jumlah umbi ukuran besar, jumlah umbi ukuran kecil, total jumlah umbi, bobot umbi per tanaman, dan bobot per umbi. Jumlah umbi total terbanyak terdapat pada perlakuan konsentrasi K2SO4 terendah yaitu 0,5 ppm yang diberikan satu kali pada umur 2 BST. Peningkatan konsentrasi K2SO4 pada aplikasi umur 1 BST tidak mempengaruhi total jumlah umbi, jumlah umbi ukuran kecil, dan bobot per umbi. Aplikasi K2SO4 dua kali pada umur 1 dan 2 BST memerlukan konsentrasi yang rendah yaitu 0,5 ppm untuk mendapatkan total jumlah umbi, jumlah umbi kecil, dan bobot per umbi terbesar.
Kualitas buah mangga selama penyimpanan pada keranjang anyaman bambu dengan identifikasi ruang warna L*,a* dan b*
Authors: Kusumiyati Kusumiyati , Farida Farida , Sutari Wawan , Mubarok Syariful
Published: March 2020

Sari Penanganan pascapanen pada produk hortikultura sangat penting. Pengemasan yang tepat akan membantu produk hortikultura seperti buah mangga arumanis dapat mempertahankan kualitasnya selama proses distribusi. Salah satu jenis pengemasan buah mangga yang umum digunakan adalah dengan mengunakan keranjang anyaman bambu. Tujuan dari penelitian ini adalah untuk mengetahui  perubahan nilai kualitatif warna kulit buah mangga arumanis selama masa penyimpanan dalam kemasan keranjang anyaman bambu. Penelitian ini dilakukan pada Maret sampai Mei 2018 bertempat di Laboratorium Hortikultura Fakultas Pertanian, Universitas Padjadjaran, Jatinangor. Rancangan Acak Lengkap (RAL) dengan 3 perlakuan dan 9 ulangan. Perlakuan terdari dari 0 hari (S0), 7 hari (S7) dan 14 hari (S14) masa simpan. Hasil penelitian menunjukkan bahwa lama masa simpan berpengaruh terhadap berbagai parameter nilai warna kulit buah mangga arumanis yang meliputi nilai L*, a* dan b*.Kata kunci: Klimakterik, keranjang anyaman bambu, penyimpanan, warna kulit buahAbstract Postharvest handling of horticultural product is important. Proper packaging ensures the horticultural product such as mangoes cv.arumanis to maintain the quality during the distribution. One of common mango packings is the use of bamboo wicker basket pack. The purpose of this research was to investigate the change of qualitative value of mango cv.arumanis skin color during storage using bamboo wicker basket pack. This research was conducted from March to May 2018 at Horticulture Laboratory of Faculty of Agriculture, Padjadjaran University, Jatinangor. The experimental design used in this study was Completely Randomized Design (CRD) with 3 treatments and 9 replications. The treatments consisted of0 day (S0), 7 days (S7) and 14 days (S14) storage duration. The results revealed that the storage durationaffected various parameters of skin color values of mango cv.arumanis fruit including L*, a* and b* values. Keywords: Bamboo wicker basket, climacteric, fruit skin color, storage
Respon pertumbuhan dan hasil cabai keriting (Capsicum annuum L.) CK5 akibat perlakuan pupuk npk dan pupuk hayati
Authors: Waskito Heru , Nuraini Anne , Rostini Neni
Published: March 2020

ABSTRAK Penelitian ini bertujuan untuk mengetahui  respon pertumbuhan dan hasil tanaman cabai keriting CK5 terhadap dosis pupuk NPK dan pupuk hayati  Percobaan dilaksanakan di Desa Sindanglaya, Kelurahan Cibereum, Kecamatan Sukamantri, Kabupaten Ciamis Provinsi Jawa Barat dari  bulan Agustus 2017 sampai Januari 2018. Rancangan percobaan menggunakan Split Plot  dengan 4 ulangan. Yang menjadi main plot adalah dosis pupuk NPK yang terdiri dari dari 2  taraf yaitu 50% dan 100% NPK, dan sub plot adalah konsentrasi pupuk hayati  yang terdiri dari 3  taraf  yaitu :  0%; 0,5%; dan 1%. Hasil percobaan menunjukkan  bahwa:  pengaruh interaksi dosis NPK dengan konsentrasi pupuk hayati hanya terjadi pada tinggi tanaman umur 28 HST,  perlakuan yang terbaik adalah dosis NPK 100% dengan konsentrasi pupuk hayati 0,5%. Pupuk NPK dan konsentrasi pupuk hayati secara mandiri berpengaruh terhadap jumlah dan bobot buah. Dosis NPK yang terbaik dalam menghasilkan jumlah dan bobot buah adalah 100% NPK, dan konsentrasi pupuk hayati yang terbaik adalah 0,5%.Kata Kunci:     cabai CK 5, pupuk hayati, pupuk NPK, pertumbuhan, hasil ABSTRACT This study aims to find out  response of growth and yield of curly red chili plant  cv. CK5  as a result of  NPK  and  organic fertilizer . The experiment was conducted  in Sindanglaya Village,  District Sukamantri, Ciamis Regency West Java Province, from  August 2017 until January 2018. The experiment  design used was Split Plot Design with 4 replications. The main plot was the dosage of NPK fertilizer consisting of two levels : 50% and 100% NPK, and the sub plot was concentration organic fertilizer consisting of three levels : 0%; 0.5%; and 1%. The results showed that  : the effect of NPK dosage interaction with concentration of biological fertilizer occurs only at plant height of 28 day after planting, the best treatment was 100% NPK dosage with 0.5% biofertilizer concentration. NPK fertilizer and concentration of biological fertilizers independently affected the amount and weight of fruit. The best dosage of  NPK in producing the amount and weight of fruit  was 100% NPK, and the best concentration of biofertilizer was 0,5%.Keywords: Biofertilizer, curly  pepper CK5, growth, NPK fertilizer, yield
Respon pertumbuhan dan hasil tanaman hanjeli pada panen awal akibat pemberian dosis pupuk biosilika dan paklobutrazol di lahan kering Jatinangor
Authors: Ruminta Ruminta , Nurmala Tati , Yuwariah Yuyun , Pratiwi Nita Yuliani
Published: March 2020

Sari. Hanjeli (Coix lacryma-jobiL) merupakan salah satu tanaman pangan alternatif dan tanaman fungsional. Hanjeli belum sepenuhnya dimanfaatkan petani salah satunya karena tanaman yang cukup tinggi dan memiliki umur cukup lama. Penelitian ini bertujuan untuk mengetahui dosis pupuk biosilika dan konsentrasi  paklobutrazol yang dapat memberikan pengaruh terbaik terhadap pertumbuhan dan hasil tanaman hanjeli pulut dipanen awal (matang kuning). Penelitian dilaksanakan bulan Agustus 2017-Januari 2018 di Ciparanje, Universitas Padjadjaran, Jatinangor, Sumedang. Rancangan percobaan yang digunakan adalah rancangan petak terbagi yang terdiri dari petak utama pupuk biosilika dengan dosis 0 kg/ha; 100 kg/ha; 200 kg/ha dan anak petak paklobutrazol dengan konsentrasi 0 ppm; 1250 ppm; 1500 ppm, diulang tiga kali. Hasil percobaan menunjukkan bahwa tidak ada interaksi antara pupuk biosilika dan paklobutrazol terhadap komponen pertumbuhan dan hasil tanaman hanjeli. Perlakuan tanpa pupuk biosilika memberikan hasil yang sama dengan pupuk biosilika 100 kg/ha pada jumlah daun 10 MST. Pemberian paklobutrazol tidak memberikan pengaruh nyata terhadap komponen pertumbuhan dan hasil tanaman hanjeli pulut. Kata Kunci: Hanjeli (Coix lacryma-jobi L), pupuk biosilika, paklobutrazol Abstract. Job's tears (Coix lacryma-jobi L.) are one of alternative food crops and functional crops. Job's tears has not been popular in farmers because crops are tall, long life, and low productivity. This study aims to determine the dosage of biosilica fertilizer and concentration of paclobutrazol which can give the best effect on growth and yield of job’s tears at early harvest. The experiment was conducted from August 2017 – January 2018, at Ciparanje research station, Padjadjaran University, Jatinangor, Sumedang. This research used Split Plot Design. Main plot was dosages of biosilica (0 kg/ha, 100 kg/ha; 200 kg/ha), and subplot was paclobutrazol concentrations (0 ppm, 1250 ppm, 1500 ppm) with three replications. The results showed that there was no interaction between biosilica and paklobutrazol. Treatment without biosilica fertilizer gave a significant effect on the number of leaf at 10 weeks after planting. The treatment of paclobutrazol did not have a significant effect on the growth and yield of job’s tears. Keywords: biosilica fertilizer, job’s tears, paclobutrazol
Pengaruh asam giberelat (GA3) dan waktu panen terhadap kualitas hasil buah zukini (Cucurbita pepo L.)
Authors: Kusumiyati Kusumiyati , Mubarok Syariful , Putri Ine Elisa , Falah Risa Nurul
Published: March 2020

Sari. Zukini merupakan sayuran buah yang banyak diminati oleh konsumen. Sayuran ini memiliki kadar air yang tinggi. Petani memerlukan teknik budidaya yang tepat untuk meningkatkan kualitas buah zukini, diantaranya dengan penggunaan hormon giberelin (GA3) dan waktu panen yang tepat. Tujuan dari penelitian ini adalah untuk mengetahui efek penggunaan GA3 dan perbedaan waktu panen terhadap kualitas hasil buah zukini, yaitu nilai total padatan terlarut (TPT), kekerasan, dan kadar air buah. Penelitian menggunakan metode percobaan rancangan acak lengkap (RAL) factorial, dengan 2 faktor dan 5 ulangan. Faktor pertama yaitu konsentrasi GA3 (0 part per million (ppm) dan 300 ppm) dan faktor kedua yaitu waktu panen 5 hari setelah berbunga (HSB), 10 HSB, dan 15 HSB. Data diuji dengan analisis sidik ragam (ANOVA), dilanjutkan uji lanjut Duncan dengan taraf nyata 5% dan diolah menggunakan software SPSS 24. Hasil penelitian menunjukkan bahwa terdapat interaksi antara GA3 dan waktu panen terhadap kadar air buah zukini. Konsentrasi GA3 300 ppmmenghasilkan kulit buah yang lebih keras dibandingkan dengan GA3 0 ppm kemudian 10 HSB dan 15 HSB memiliki nilai kekerasan lebih keras dibandingkan 0 HSB. Nilai TPT untuk GA3 300 ppm dan GA3 0 ppm menghasilkan nilai yang sama, sedangkan 5 HSB dan 10 HSB menampilkan nilai TPT lebih tinggi ketimbang 15 HSB. Kata Kunci: Cucurbitaceae ∙ hormon ∙ kadar air ∙ kekerasan buah ∙ total padatan terlarut  Abstract.  Zucchini is a fruit vegetable that is a lot of demand by costumers. This vegetable has a high water content. The farmers needs proper cultivation techniques to improve the quality of zucchini, including the used of the hormone gibberelin (GA3) and the harvest periods. The aim this research was to know effect used GA3 and harvest periods toward zucchini fruit quality, that were total soluble solids (TDS), firmness and fruit water content. This study used a Completely Randomized Design (CRD) with factorial pattern with 2 factors and 5 replications. The first factors was concentration of  GA3  (0 part per million (ppm) and 300 ppm) and the second factor was harvest periods (5 days after flowering (DAF), 10 DAF, and 15 DAF). Data were tested by analysis of variance (ANOVA), followed by Duncan Multiple Range test with a significance level of 5% and processed using SPSS 24 software. The results of the study showed that there were interactions between GA3 and harvest periods on moisture content of zucchini fruit. Concentration of GA3 300 ppm obtained fruit skin that is harder than GA3 0 ppm and 10 DAF, then 15 DAF have a harder firmness values than 0 DAF. TDS values for GA3 300 ppm and GA3 0 ppm presented the same value, then 5 DAF and 10 DAF showed TDS value higher than 15 DAF.  Keywords: Cucurbitaceae ∙ fruit firmness ∙ hormone ∙ water content ∙ total soluble solids
Julio Mafud y Las rebeliones juveniles en la sociedad argentina
Authors: Vélez Joaquín
Published: March 2020

El artículo analiza una de las producciones «pioneras» en las ciencias sociales argentinas y reflexiona sobre sus matrices teóricas, sus conceptos y sus contextos para ahondar, no solo en cómo se ha conformado el campo en este período, sino también qué de aquellos trabajos interpela en la actualidad las formas de producción y el sentido común de los cientistas sociales. Las rebeliones juveniles en la sociedad argentina (1969), de Julio Mafud, es la obra donde se busca identificar y diferenciar dispersiones discursivas sobre lo juvenil y lo adolescente, en diálogo con sus contextos de producción y con la imaginación sociológica de las tendencias epocales.
Novel procedures to choose the management of PPPs
Authors: Frey Bruno S.
Published: March 2020

There is a large literature on public-private-partnership, covering many different areas and aspects. This article deals with a specific but important aspect: the decision-making mechanisms to choose the management of PPP enterprises. In this sector, a suitable choice of managers is of particular importance because the persons chosen must balance the public and private interests. This is often difficult to achieve. Two new procedures are discussed, “Directed Random Choice” and “Rotating CEOs”. In each case, the advantages and disadvantages of the procedure of choosing the managers of PPP enterprises are discussed and evaluated. It is concluded that the two novel mechanisms should be seriously considered when choosing the managers of PPP enterprises.
Infrastructure and PPP in Italy: The role of regulation
Authors: Giorgiantonio Cristina
Published: March 2020

Starting from the ‘90s, there has been a significant increase in PPP use in the public sector in Europe, benefiting the implementation of infrastructure projects. In Italy, PPP is still much more limited than in such countries as the UK and France: the projects funded are smaller and the sectors involved are less appropriate. Based on the economic literature, European initiatives and international comparisons, the paper examines aspects of regulations that could encourage the appropriate use of PPP and considers the problems with the Italian regulations, while proposing some corrective measures. The main limitations involve: i) the absence of adequate preliminary assessments about the advantages of using PPP rather than the traditional procurement, ii) the relative lack of attention to the contract terms, iii) inadequate safeguards to ensure the bankability of the projects, and iv) limited information transparency and accessibility.
Analysis of the Possibility of Obtaining Aviation Profiles from 7039 Aluminum Alloy in the Extrusion Process
Authors: Pawłowska Beata
Published: March 2020

This article presents the process of extrusion shape of complex geometry cross-sectional 7039 aluminum alloy for use in aerospace industry. This study aims to characterize the properties of aluminum alloy as structural material and to determine the technological parameters of the indirect extrusion press and their influence on mechanical properties and the microstructure of the final product. It has been proved that the proper choice of parameters in the case of a specific profile extruded from 7039 aluminum alloy allows the manufacturing of products of complex cross-sections and the quality required in aerospace industry.
Uqubat Denda Emas Murni dalam Qanun Jinayat
Authors: Armanda Firdaus , Abbas Syahrizal
Published: March 2020

Penelitian ini bertujuan untuk mengetahui mengapa qanun jinayat menggunakan emas murni sebagai standar dalam jarimah maisir dan uqubat denda terhadap pelaku jinayat. Selain itu, apa menjadi dasar filosofis, yuridis, dan sosiologis bagi penentuan standar uqubat denda terhadap pelaku jinayat. Metode penelitian yang digunakan adalah metode deskriptif-kualitatif. Hasil penelitian menunjukkan bahwa uqubat emas murni yang terdapat dalam Qanun Jinayat tidak terlepas dari sejarah masyarakat Aceh yang kental dengan nilai keislaman, sehingga uqubat emas murni yang dikenal dalam Islam diambil juga dalam qanun. Terdapat tiga faktor yang mempengaruhi penetapan uqubat emas murni yang terdapat dalam qanun Aceh, yaitu faktor filosofis, yuridis, dan sosiologis. Pure Gold Uqubat In Jinayat Qanun This study aims to find out why the qanun Jinayat uses pure gold as the standard in jarimah maisir and uqubat (fines) against perpetrators of jinayat. Moreover, what is philosophical, juriditical, and sociological basis for determining the uqubat standard for fines for jinayat perpetrators. The research method used is descriptive-qualitative method. The results showed that pure gold uqubat contained in jinayat qanun is inseparable from the history of the Achenese which is thick with islamic values, so the pure gold uqubat is also taken from qanun. There are three factors that influece the establishment of pure gold uqubat stipulate in Aceh qanun, namely philosophical, juridical, and sociological factors.
Program Penelitian Paus oleh Jepang Ditinjau dari International Convention for the Regulation of Whaling
Authors: Nova Farah Elsa
Published: March 2020

Penelitian ini bertujuan mengkaji penelitian terhadap Paus oleh Jepang dengan mengacu pada Internasional Convention for the Regulation of Whaling. Pasal VIII ICRW telah menimbulkan interpretasi yang berbeda dimana adanya celah terhadap isi pasal konvensi ICRW terkait pelegalan perburuan paus untuk kepentingan ilmiah. ICJ memutuskan bahwa Jepang harus menghentikan pelaksanaan penelitian ilmiahnya karena terbukti melanggar ketentuan dalam Pasal VIII ICRW. Namun, putusan tersebut tidak menghentikan perburuan paus yang dilakukan oleh Jepang. Pada tahun 2014 Jepang mengajukan kembali proposal program penelitian baru yang menimbulkan banyak pertentangan dari negara anggota anti whaling. Dengan menggunakan metode yuridis normatif, penelitian ini menggunakan pendekatan kasus, menemukan bahwa melalui pendekatan tekstual ICJ menafsirkan pasal VII ICRW dengan mempertimbangkan unsur-unsur rancangan dan pelaksanaan program itu wajar dalam kaitannya dengan tujuan ilmiah atau tidak. Sampai saat ini IWC terus melaporkan bahwa pelaksanaan program penelitian Jepang yang baru masih dalam hal yang wajar sehubungan dengan tujuan penelitiannya. The Scientific Whale Research Program by Japan Under the International Convention for the Regulation of Whaling This study aims to examine the research on whales by Japan with reference to the International Convention for the Regulation of Whaling. Article VIII ICRW has led to different interpretations where there is a gap in the contents of the ICRW convention articles related to legalizing whaling for scientific purposes. The ICJ decided that Japan should stop carrying out its scientific research because it was proven to violate the provisions in Article VIII of the ICRW. However, the ruling did not stop whaling by the Japanese. In 2014 Japan resubmitted a new research program proposal which caused much opposition from anti-whaling member countries. Using a normative juridical method, this research uses a case study approach, finding that through the textual approach ICJ interprets Article VII of the ICRW by considering the elements of program design and implementation that are reasonable in relation to scientific objectives or not. Until now the IWC continues to report that the implementation of the new Japanese research program is still in reasonable terms with respect to its research objectives.
Peran Advokat dalam Penegakan Hukum Terorisme dengan Pendekatan Hukum Transendental
Authors: Spaltani Bita Gadsia
Published: March 2020

Tujuan penulisan ini adalah mengkaji penegakan hukum terorisme di Indonesia terkait peran advokat, dengan menggunakan pendekatan hukum transendental. Pendekatan yang digunakan adalah nondoktrinal (socio-legal research), yang menjelaskan hukum tidak hanya dari sudut pandang konsepsi abstrak-normatif, namun juga melihat keberlakuan hukum di masyarakat. Metode penulisan dalam penelitian ini meng-gunakan pendekatan teori hukum dan filsafat. Hasil penelitian menunjukkan bahwa berdasarkan data dalam kurun waktu 13 tahun, polisi berhasil melakukan penangkapan teroris sebanyak 850 orang. Data tersebut menunjukkan keseriusan pemerintah Indonesia dalam menegakkan hukum terorisme. Namun nampaknya, dalam beberapa kasus menunjukkan ketidakjelasan prosedur penanganan terhadap pelaku atau terduga terorisme, sehingga menimbulkan kontroversi termasuk dari sisi kemanusiaan.  Dalam penegakan hukum, advokat sebagai penegak hukum memegang peran penting, dimana dari sisi kemanusiaan, terduga kasus terorisme penting diperhatikan proses penegakan hukumnya. The Role of Advocates in the Enforcement of Terrorism Law by Transcendental Legal Approach This study aims to examine the enforcement of terrorism law in Indonesia in relation to the role of advocates by using transcendental legal approach. The approach used is nondoctrinal (socio-legal research), which explains the law not only from the perspective of abstract-normative conceptions, but also looks at the validity of law in society. The writing method in this study uses a legal theory and philosophy approach. The results showed that based on data within a period of 13 years, the police managed to arrest terrorists totaling 850 people. The data shows the seriousness of the Indonesian government in enforcing terrorism laws. However, it seems that in some cases the procedure of handling perpetrators or terrorism suspects is unclear causing controversies including from the human right perspective. In law enforcement, advocates as law enforcers play an important role where in terms of humanity, for terrorism suspected are important to pay attention to their law enforcement processes.
Perbandingan Prosedur Perkawinan Adat Baduy dengan Kompilasi Hukum Islam
Authors: Muslih Muhamad
Published: March 2020

Penelitian ini bertujuan untuk membandingkan perkawinan masyarakat Baduy (baik Baduy Dalam, Baduy Luar, maupun Baduy Muslim) dengan perkawinan yang diatur dalam Kompilasi Hukum Islam. Penelitian ini juga menjelaskan tentang perlunya pembentukan peraturan daerah yang berkaitan dengan prosedur perkawinan bagi masyarakat Baduy dalam rangka mendukung kelestarian hukum adat Baduy, seperti peraturan daerah yang telah ada sebelumnya (Peraturan Daerah Kabupaten Lebak No. 32 Tahun 2001 tentang Perlindungan Atas Hak Ulayat Masyarakat Baduy). Penelitian ini menggunakan metode penelitian normatif, dengan studi terhadap bahan hukum. Hasil dari penelitian ini menunjukkan bahwa terdapat banyak perbedaan antara perkawinan masyarakat Baduy dengan perkawinan yang diatur dalam Kompilasi Hukum Islam, seperti masyarakat Baduy tidak mengenal poligami, tidak mengenal perceraian, melakukan pernikahan dini, dan lain-lain. Padahal Kompilasi Hukum Islam telah mengatur poligami, perceraian, dan batas umur menikah. Karena masyarakat Baduy semakin lama-semakin banyak keturunannya, maka peraturan daerah yang mengatur perkawinan Baduy pun harus segera dibentuk sesuai dengan hukum adat Baduy dan Kompilasi Hukum Islam (bagi Baduy Muslim). The Comparison of Marriage Procedures Between Baduy and Kompilasi Hukum Islam This study aims to compare between the marriages in the Baduy community (Inner Baduy, Outer Baduy, and Muslim Baduy) and marriages arranged by the Compilation of Islamic Law. This study also examine the need for the establishment of a Regional Regulation relate to marriage procedures in the Baduy community in order to support the preservation of Baduy customary law (such as the pre-existing Regional Regulation namely Lebak District Regulation No. 32 of 2001 concerning Protection of the Customary Rights of the Baduy). This study uses normative methods. The results indicate that there are many differences between Baduy marriages and marriages arranged in the Compilation of Islamic Law such as Baduy people never do a polygamy, divorce, early marriage, and others. Though Compilation of Islamic Law has regulated polygamy, divorce, and the age limit for marriage. In addition, because the Baduy community is getting more and more offspring, as aresult it needs the Regional Regulation governing Baduy marriages in accordance with the Baduy Customary Law and Compilation of Islamic Law (for Muslim Baduy).
Pengaruh Kualitas Laporan Keuangan Terhadap Efisiensi Investasi
Authors: Putra Gede Diatmika , Damayanthi I Gst Ayu Eka
Published: March 2020

The aim of this research is to determine how the quality of financial reports on underinvestment and overinvestment conditions are affected. The research was conducted on mining companies listed in the Indonesian Stock Exchange in 2017. The number of samples on this research is 38 companies. The method of data collection used is non-technical sampling method with purposisive sampling. The analysis of the data analysis used is descriptive statistical analysis, model feasibility, multi-logistics regression analysis, and Walid statistics test. The analysis found that the quality of financial reports is negative in underinvestment and overinvestment conditions. The company's high quality financial report would result in a decrease in company probants that experienced underinvestment conditions compared to the company's probability in normal investment conditions. The quality of good financial reports can improve monitoring function for shareholders in monitoring investment decisions made by managers to avoid overinvestment conditions.Keywords: Investment efficiency, unverinvestment, overinvestment, the quality of financial report.
Pengaruh Pemahaman Kode Etik Akuntan, Kecerdasan Emosional, dan Religiusitas terhadap Perilaku Etis Mahasiswa Akuntansi
Authors: Wiguna I Komang Raditya , Suryanawa I Ketut
Published: March 2020

The purpose of this study was to determine the effect of Understanding the Code of Ethics of Accountants, Emotional Intelligence, and Religiosity on Ethical Behavior of Accounting Students. This study uses multiple linear regression analysis techniques. In determining the sample of this study using Slovin formula. From the calculation results, it was found that the sample amounted to at least 75 respondents who were active students of the class of 2015 and had taken auditing courses 1. The type of data used in this study is quantitative data, in the form of answers from respondents stated in the form of numbers from the questionnaire was measured using a Likert scale. The results of the analysis show that the understanding of the accountant's code of ethics, emotional intelligence, and religiosity positively influences the ethical behavior of accounting students.Keywords: Understanding of the accountant's code of ethics, emotional intelligence, religiosity, ethical behavior.
Ukuran Perusahaan, Nilai Perusahaan, dan Pengungkapan CSR terhadap Manajemen Risiko dengan Good Corporate Governance sebagai Pemoderasi
Authors: Suryanata Kadek Budi , Hermanto Hermanto , Pituringsih Endar
Published: March 2020

The research aims to analyze the effect of firm size, firm value, and Corporate Social Responsibility (CSR) disclosure on risk management with Good Corporate Governance (GCG) as a moderating variable. The research population of manufacturing companies was listed on the Indonesia Stock Exchange in 2016-2018 which revealed annual reports and CSR reports. Samples determined by purposive sampling obtained 369 samples. The data analysis tool uses Partial Least Square (PLS). The research findings show that firm size and CSR disclosure have a significant positive effect on risk management and GCG is able to moderate the interaction of CSR and GCG disclosure on risk management. The implication of this research can be useful as a consideration for companies in making adequate policies to improve the quality of corporate risk management in order to minimize risks that threaten the firm.

Keywords : Firm Size, Firm Value, CSR Disclosure, GCG, Risk Management.
Pengaruh Religiusitas, Pelayanan Fiskus dan Sanksi Pajak pada Kepatuhan Wajib Pajak Orang Pribadi
Authors: Dwi Purwadi Made Okvan , Setiawan Putu Ery
Published: March 2020

Increased tax revenue is based on several important factors, one of which is tax compliance. Religiosity, tax services and tax sanctions are some of the factors that influence tax compliance. Knowing the influence between religiosity, tax authorities, and tax sanctions on individual taxpayer compliance is the aim of this study, with the South Badung KPP as the research location. Determined as many as 100 respondents who are WPOPs registered at KPP Pratama Badung as the research sample. Samples were determined by convenience sampling method and data obtained were analyzed using multiple linear regression analysis. Based on the results of the study it was found that religiosity, tax authorities services, and tax sanctions each had a positive influence on individual taxpayer compliance at the South Badung Tax Office.

Keywords : Religiosity, ministry of fiscal, tax sanctions, taxpayer compliance.
Pengaruh Stress Kerja Dan Emotional Intelligence Terhadap Turnover Intention Internal Auditor
Authors: Hermawan Prasetya Hardi , Ariyanto Dodik
Published: March 2020

The purpose of the study was to analyze work stress and emotional intelligence on the turnover of the intention of internal auditors at PT Bank BRI. The study was conducted in 29 offices at PT Bank BRI Bali-Nusra Region in 2019. The auditor's research respondents were 107. Complementary techniques with saturated sample methods. Data collection was carried out by distributing questionnaires and returning data as many as 96 auditors. Data was tested by multiple linear regression analysis techniques. Based on the results of the analysis, the work stress variable has a significant effect on the auditor's internal turnover intention at PT Bank BRI Denpasar Regional Office with a significance value of 0.000 <0.05, H1 is accepted. Emotional intelligence has a significant effect on internal auditor turnover intention at PT Bank BRI Denpasar Regional Office with a significance value of 0.004 <0.05, H1 is accepted.

Keywords : Stress Of Work; Emotional Intelligence; Turnover Intention.
Pengaruh Kepemimpinan, Kompensasi dan Laba pada Kepuasan Kerja Karyawan PT. Bank Bukopin Tbk. Cabang Denpasar
Authors: Utama Made Dwi Pradipta , Ratna Sari Maria M.
Published: March 2020

Job satisfaction is an individual positive attitude in general towards his/her job. In order for the employee to have high job satisfaction, an organization needs to take attention factors which influencing job satisfaction. The research aims to find out the impact of leadership and compensation towards employee’s job satisfaction. In addition also to find out the bigger or stronger impact from both variables towards employee’s job satisfaction. The research was conducted at PT. Bank Bukopin (Persero) Tbk. branch of Denpasar. Amount of sample taken was 89 employees with data collection method was carried out by using questionnaire.

Keywords : Impact of Leadership, Compensation, Profit, Job Satisfaction.
Peran Persepsi Dalam Memediasi Pengaruh Marketing Mix pada Niat Beli Wisatawan di Bali Zoo
Authors: Respati Ni Nyoman Rsi , Aksari Ni Made Asti
Published: March 2020

This study aims to determine the role of perception in mediating the effect of marketing mix on purchase intention. It is important for business people whom engaged in the tourism industry to offering the right product. This research is located at Bali Zoo Gianyar,Bali. The population were foreign and domestic tourists who visited Bali Zoo. From the sampling process, 200 respondents completed the questionnaire completely. The sampling technique used was random sampling method. This study uses path analysis techniques to find the direct and indirect effects of independent variables on the dependent variable. To obtain data and measure research indicators using a questionnaire instrument and measured by a Likert scale. The result of this study shows that perception plays an important role in influencing purchase intention. Marketing mix and perception become factors influences purchase intention. This needs to be taken into account by the management of Bali Zoo.

Keywords : Marketing Mix; Perception; Purchase Intention.
Pengaruh Financial Distress dan Good Corporate Governance pada Praktik Tax Avoidance
Authors: Cita I Gede Ambara , Supadmi Ni Luh
Published: March 2020

Efforts to minimize tax payments from nominal should be legally called tax avoidance. This study aims to examine the effect of financial distress and good corporate governance on tax avoidance that is proxied by the cash effective tax rate (CETR). This research was conducted in the consumer goods sector companies listed on the Indonesia Stock Exchange in 2013-2017. Determination of the number of samples using purposive sampling method and obtained a sample of 105 samples. Data were analyzed using multiple linear regression analysis. Based on the results of the analysis found financial distress has a negative effect on tax avoidance, institutional ownership has a positive effect on tax avoidance, independent commissioners have a positive effect on tax avoidance, and audit committees have a positive effect on tax avoidance.

Keywords : Financial Distress; Institutional Ownership; Independent Commissioner; Audit Committee; Tax Avoidance.
Prediksi Kebangkrutan Menggunakan Model Grover, Zmijewski, & Altman Pada LPD di Kabupaten Gianyar Tahun 2013-2017
Authors: Dewi Ida Ayu Pradnyandhari , Ramantha I Wayan
Published: March 2020

LPDs throughout the Gianyar Regency have assets of Rp. 3.6 trillion, but from 2013 to 2017 there were 41 non-operating. This study uses other alternatives besides CAMEL and determines which model has the accuracy between the grover, zmijewski and altman models in predicting LPD bankruptcy. The results showed that in 2013, 2014, and 2016 there were 2 LPDs and in 2015 and 2017 there were 1 LPDs that were predictet bankrupt using the grover model. In 2013 there were 78 LPDs, in 2014 and 2017 there were 76 LPDs and in 2016 there were 77 LPDs that were predicted bankrupt using the zmijewski model. In 2013-2017 there were not LPDs that were predicted bankrupt using the altman model. The most accurate model that can be used in predicting bankruptcy by comparing management ratings on CAMEL is the altman model with an average percentage accuracy of 91.87%.

Keywords: Bankruptcy; Grover Model; Zmijewski Model; Altman Model.
Pengaruh Komite Audit dan Kualitas Auditor Eksternal Terhadap Praktik Manajemen Laba Perusahaan Dengan Kepemilikan Keluarga Sebagai Variabel Pemoderasi
Authors: Natsir Mohammad , Badera I Dewa Nyoman
Published: March 2020

Penelitian ini bertujuan untuk menemukan bukti empiris mengenai pengaruh komite audit dan kualitas auditor eksternal yang di mediasi oleh kepemilikan keluarga pada praktik manajemen laba yang terjadi pada perusahaan. Penelitian ini dilakukan pada seluruh perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia dengan periode 5 tahun yaitu periode 2012-2016. Sampel penelitian ini berjumlah 47 perusahaan dengan jumlah pengamatan sebanyak 235 sampel. Hasil penelitian ini adalah komite audit dan kualitas auditor eksternal berpengaruh negatif signifikan pada manajemen laba, kepemilikan keluarga berpengaruh positif signifikan pada manajemen laba, kepemilikan keluarga tidak mampu memoderasi pengaruh komite audit pada praktik manajemen laba perusahaan, dan kepemilikan keluarga memperlemah pengaruh kualitas auditor eksternal pada manajemen laba.

manajemen laba; komite audit; kualitas auditor eksternal; struktur kepemilikan keluarga
Pengaruh Tingkat Hutang, Fee Audit, dan Konsentrasi Pasar Pada Persistensi Laba
Authors: Mahendra Made Edi , Sadha Suardikha I Made
Published: March 2020

This study aims to determine whether the level of debt, audit fees, and market concentration affect earnings persistence. This research was conducted on transportation companies listed on the Indonesian stock exchange from 2014 to 2017. The number of samples taken as many as 9 companies using non-probability sampling method with purposive sampling technique. The analysis technique used is multiple linear regression. Based on the results of the analysis found that the level of debt, audit fees, and market concentration has a positive effect on earnings persistence.Keywords: Debt Levels; Audit Fees; Market Concentration; Earnings Persistence.
Tax Planning To Increase The Value Of The Company
Authors: Noviari Naniek , Suaryana I Gusti Ngurah Agung
Published: March 2020

The objectives of this study are (1) to examine the effect of tax planning on firm value, (2) to examine the effect of good corporate governance on firm value, and (3) the moderating effect of good corporate governance on the relationship of tax planning and firm value. The study population is all companies registered in the Indonesian Corporate Governance Forum (FCGI) in 2012-2017. The sample was chosen based on purposive sampling technique. The number of companies selected as a sample of 9 companies, thus obtained 54 observations during the study period. The study uses descriptive statistical analysis and moderated regression analysis (MRA). The results of the study prove (1) tax planning does not increase company value, (2) good corporate governance has a positive effect on company value, and (3) good corporate governance moderates the effect of tax planning on firm value.Key Words: Tax Planning; Company Value; Good Corporate Governance.
Analisis Faktor-Faktor yang Mempengaruhi CSR Disclosure Pada Perusahaan Manufaktur yang Terdaftar di BEI Periode 2016-2018
Authors: Utamie Dara Nida , Akram Akram , Nugraha Ardana Putra I Nyoman
Published: March 2020

The research aims to analyze the Audit Committee, Profitability, Company Size and Leverage on CSR Disclosure. The study population is manufacturing companies listed on the Stock Exchange in 2016-2018 which reveal annual reports and CSR reports. The sample was determined by purposive sampling and 342 observations were obtained. Research data were analyzed using multiple linear regression methods. The research findings show that the Audit Committee, Profitability and Company Size have a positive and significant effect on Corporate Social Responsibility Disclosure, while leverage has a negative and not significant effect on CSR. The implication of this research is that CSR needs to be made as one of the company's long-term strategic tools which in turn can benefit stakeholders so that it can be considered by investors in making decisions.Keywords: Audit Committee; Profitability; Company Size; Leverage; CSR Disclosure
Penerimaan Sistem Informasi Berbasis Teknologi oleh Karyawan PT. Merry’s Tour and Travel Menggunakan Aplikasi Quickbooks
Authors: Riani Ni Wayan Desi , Rasmini Ni Ketut
Published: March 2020

This research is intended to find out how the employee acceptance of the QuickBooks application system tested by Merry's Tour and Travel by using the Technology Acceptance Model (TAM). This study uses a population of all management and employees of Merry’s Tour and Travel. Determination of samples usingpurposive sampling techniques and the samples that met the criteria was 34 respondents. The data collection method uses a survey method with a questionnaire. Data were analyzed using Structural Equation Model (SEM), namely Partial Least Square (PLS). Based on the results of the analysis found that the variables of top management commitment, selft-efficacy, and perceived usefulness affect the acceptance of the QuickBooks information system at PT. Merry’s Tour and Travel. This indicates that the process of transition from manual systems to QuickBooks information systems cannot be fully explained by the Technology Acceptance Model.

Keywords: Perceived Ease Of Use; Perceived Usefulness; Attitude Toward Using; Behavioral Intension To Use; Technology Acceptancemodel (TAM).
Pengaruh Ukuran Perusahaan, Kepemilikan Institusional, dan Konservatisme Akuntansi pada Tax Avoidance
Authors: Windaryani I Gusti Agung Istri , Jati I Ketut
Published: March 2020

This study aims to obtain empirical evidence regarding the effect of company size, institutional ownership, and accounting conservatism on tax avoidance in the Mining Sector Companies contained on the Stock Exchange in the 2015-2018. The sample was determined using the nonprobability sampling method with a purposive sampling technique, obtained by 11 companies with a year of observation for 4 years so as to obtain 44 observations. Data analysis techniques using the Multiple Linear Regression test with the SPSS program. The research result that the size of company and accounting conservatism give a negative effect on tax avoidance while institutional ownership has no effect on tax avoidance. This shows that the larger the size of a company and the more companies apply accounting conservatism, the lower the practice of tax avoidance.

Keywords: Company Size; Ownership Institutional; Accounting Conservatism; Tax Avoidance.
Pengaruh Kebijakan Dividen Dan Profitabilitas Terhadap Harga Saham Emiten LQ 45 Tahun 2009-2018
Authors: Narayanti Ni Putu Laksmi , Gayatri Gayatri
Published: March 2020

This study aims to obtain empirical evidence of the relationship between dividend policy and profitability on the o stock prices. The population in this study are companies registered in the LQ-45 period 2009 - 2018, the reason issuers contained in this index tend to distribute dividends and have high trade liquidity. The sampling technique in this study was purposive sampling and the total observation companies were 6 sample companies. Data analysis techniques using Multiple Linear Regression Analysis. As the results, the devidend policy brings a possitive effect on the stock prices, and the profitability that has been proxied by ROA also brings a possitive effect on the company’s stock price.

Keywords: Devidend Policy; Stock Prices; Profitability; LQ45.