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All Journal WARTAZOA Indonesian Bulletin of Animal and Veterinary Sciences Fundamental Management Journal fundamental management journal
Stephanie .
Universitas Katolik Indonesia Atmajaya
Decision Sciences, Operations Research & Management Social Sciences Veterinary

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Solid Substrate Fermentation of Cassava Peel for Poultry Feed Ingredient ., Stephanie; T, Purwadaria
Indonesian Bulletin of Animal and Veterinary Sciences Vol 23, No 1 (2013)
Publisher : Indonesian Animal Sciences Society

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (179.85 KB) | DOI: 10.14334/wartazoa.v23i1.955

Abstract

Cassava peel which is not used during cassava starch extraction is one of potential resources for animal feed. However, cassava peel has low level protein content, high level crude fiber, and high level of toxic cyanogenic compound. These problems limit the utilization of cassava peel as feed. Solid substrate fermentation using mold may be a solution process to increase its nutritional value and decrease toxic level of cassava peel. In this paper, matters that related with cassava peel fermentation process are subsequently described, namely: (i) problems of cassava peel; (ii) biodegradation and detoxification process; (iii) solid state fermentation methods on cassava peel; (iv) nutritional quality of fermented cassava peel; and (v) application of fermented cassava peel in poultry feed. The fermented cassava peel application is compared with those of cassava root and waste (onggok). Addition of nitrogen inorganic in the fermentation process increases the mold growth and protein content of the product, while fiber and cyanogenic contents are decreased due to mold degradation activity. The fermentation process may be carried out using only the cassava peel as the substrate or mixed with wheat flour, using indigenous microbes, Aspergillus niger or a white rot fungus, Panus tigrinus as inoculum. As well as fermented cassava root and waste, fermented cassava peel can be used to substitute maize as poultry feed, although it is reported that the optimum substitution in broiler ration is only 10%. Key words: Cassava peel, fermentation, nutritional value, poultry
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI: KEPUTUSAN TRANSFER PRICING PADA PERUSAHAAN MANUFAKTUR DI BEI ., Stephanie; ., Sistomo; Simanjuntak, Ramot P.
Fundamental Management Journal Vol. 2 No. 1s (2017): ISSN:2540-9220 (online) Volume:2 No.1 April 2017
Publisher : Universitas Kristen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33541/fjm.v2i1s.548

Abstract

Influence of Taxes, Foreign Ownership and The Size of the Company to Transfer Pricing. This research aims to determine the influence of taxes, foreign ownership, and the size of the company against the decision of transfer pricing on manufacturing companies listed in Indonesia Stock Exchange (BEI). The data used in this research is secondary data sample company for the last five years from 2011 to 2015. The research method used is a quantitative data method using multiple linear regression model to test the hypothesis that has been made. The results showed that the tax has a positive effect on transfer pricing, foreign ownership has positive effect on transfer pricing, and the size of the company negatively affect transfer pricing. The results also showed that there are significant effect between taxes, foreign ownership and the size of the company together to transfer pricing.Key word : transfer pricing, tax, foreign ownership, the size of the company.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI: KEPUTUSAN TRANSFER PRICING PADA PERUSAHAAN MANUFAKTUR DI BEI ., Stephanie; ., Sistomo; Simanjuntak, Ramot P.
Fundamental Management Journal Vol. 2 No. 1s (2017): ISSN:2540-9220 (online) Volume:2 No.1 April 2017
Publisher : Universitas Kristen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33541/fjm.v2i1s.548

Abstract

Influence of Taxes, Foreign Ownership and The Size of the Company to Transfer Pricing. This research aims to determine the influence of taxes, foreign ownership, and the size of the company against the decision of transfer pricing on manufacturing companies listed in Indonesia Stock Exchange (BEI). The data used in this research is secondary data sample company for the last five years from 2011 to 2015. The research method used is a quantitative data method using multiple linear regression model to test the hypothesis that has been made. The results showed that the tax has a positive effect on transfer pricing, foreign ownership has positive effect on transfer pricing, and the size of the company negatively affect transfer pricing. The results also showed that there are significant effect between taxes, foreign ownership and the size of the company together to transfer pricing.Key word : transfer pricing, tax, foreign ownership, the size of the company.
Co-Authors ., Sistomo Purwadaria T Simanjuntak, Ramot P.