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All Journal Gizi, Kesehatan Reproduksi dan Epidemiologi Ekonomikawan : Jurnal Ilmu Ekonomi dan Studi Pembangunan
Melisa .
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Economics, Econometrics & Finance Health Professions

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PENGARUH PERUBAHAN TARIF PAJAK PENGHASILAN SEBELUM DAN SESUDAH BERLAKUNYA UU NO. 36 TAHUN 2008 TERHADAP MANAJEMEN LABA (STUDI EMPIRIS PADA PERUSAHAAN PROPERTY DAN REAL ESTATE DI BURSA EFEK INDONESIA) Radiman .; Melisa .
Ekonomikawan: Jurnal Ilmu Ekonomi dan Studi Pembangunan Vol 14, No 1 (2014): Ilmu Ekonomi dan Studi Pembangunan
Publisher : UNIVERSITAS MUHAMMADIYAH SUMATERA UTARA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (143.014 KB) | DOI: 10.30596/ekonomikawan.v14i1.220

Abstract

This study aims to demonstrate and analyze whether or not the effect of net income to earnings management before and after the enactment of the tax rate no. 36 in 2008. Population in this study is the property and real estate company listed on the BEI in the period 2004-2012. The sampling technique using purposive sampling technique. The samples used were 15 companies that meet the sampling criteria. Analysis using different test statistical parametric paired sample t-test with SPSS 16. Results of this study indicate that there are differences in net income before and after the change in tax rates Act of 2008. Conclusion change Act of 2008 tax rates affect earnings management of aspects of net income. Amendment Act of 2008 tax rates negatively affect earnings management. This is evident from the results of the t test is negative, which means with a change in tax rates Act of 2008, the company will minimize profits to reduce tax payments.
DAYA TERIMA COOKIES TEPUNG RIMPANG BUNGA TASBIH (Canna edulis Ker.) DAN TEPUNG IKAN PATIN (Pangansius hypopthalmus Melisa .; Etti Sudaryati; Fitri Ardiani
Gizi, Kesehatan Reproduksi dan Epidemiologi Vol 1, No 2 (2016): Jurnal Gizi, Kesehatan Reproduksi dan Epidemiologi
Publisher : Gizi, Kesehatan Reproduksi dan Epidemiologi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (369.853 KB)

Abstract

Beads flower (Canna edulis Ker.) was sweetless arrowroot with lower carbohydrate (22,6%). Catfish (Pangansius hypopthalmus) was one of incantations fish with upper protein. This research discussed of cookies formulated by Beads flower rhizome flour (Canna edulis Ker.) and Catfish flour (Pangansius hypopthalmus) as a selected nutrient-rich snack where maintain the nutrient status of the community. The aim of the research was to get ideal cookies with nutrient content and determine the most preferred by community. This research used organoleptic assessment using hedonic scale. The object consisted four cookies formulation with beads flower rhizome flour (75% and 80%) and catfish flour (20% and 25%). Two from the four samples added to wheat-flour (5%) as a comparison of organoleptic test. Instrument of data collect used panelist by incidental sampling. The method analysis of organoleptic used paired analysis of variance (Repeated ANOVA Test) and descriptive analysis by percentage. The results stated the acceptance panelist byscored mean cookies obtained the best treatment was showed from cookies2 with combination additionof beads flower rizhome flour 75%, catfish flour 20% and wheat-flour 5%.Cookies2 were preferably in terms of colour (4,2), flavor (4,6) and taste (4,8). Based on the analysis of varian paired (Repeated ANOVA Test) with5% value of significance level( p< 0,05 ) obtained there was the difference in quality among the samples in terms of colour, flavor, taste and texture. This recommended cookies 2 as cookies with ideal criteria for a supplementary snack selection to donate and maintain the nutrient status. Keywords: cookies, beads flower rhizome, catfish, organoleptic assessment
Co-Authors Etti Sudaryati Fitri Ardiani Radiman .