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Nurlaili '
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Earth & Planetary Sciences Economics, Econometrics & Finance

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PENGARUH PENYAJIAN LAPORAN KEUANGAN DAN AKSESIBILITAS LAPORAN KEUANGAN TERHADAP AKUNTABILITAS PENGELOLAAN KEUANGAN DAERAH (Studi Pada SKPD Kabupaten Bengkalis) Nurlaili '; Nur Azlina; Mudrika Alamsyah Hasan
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 3, No 1 (2016): Wisuda Februari 2016
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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This study aims to (1) examine the effect of the financial statement presentation of the financial management accountability and (2) examine the effect of the accessibility of the financial statements to the accountability of financial management. The method used in this research is total sampling method. Data of this study uses primary data, directly through a questionnaire and analyzed using SPSS version 20. The data were analyzed to test the hypothesis using multiple regression analysis approach. The results showed that the effect on the financial statement presentation of financial management accountability and accessibility affect the accountability of financial management. The test results which found significant results due to the better presentation of the financial statements and the accessibility of the financial statements will be good also government against users of financial statements.Keywords: financial statements, accessibility, accountability, and financial management
Stomach Content Analysis of Pangasius polyuranodon Captured In The Siak River, Tualang Village, Siak Regency, Riau Province Nurlaili '; Windarti '; Ridwan Manda Putra
Jurnal Online Mahasiswa (JOM) Bidang Perikanan dan Ilmu Kelautan Vol 2, No 2 (2015): Wisuda Oktober Tahun 2015
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Perikanan dan Ilmu Kelautan

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Abstract

Pangasius polyuranodon is one of freshwater fishes that inhabit the Siak River in Riau. This fish has a high economical value and it is a main ingredient for many Riau’s traditional food. However, information on biological aspects of this fish is limited. To understand the stomach content analysis of this fish, a study has been conducted from January – March 2015. The fish was sampled in the Siak River using of the gill net. Stomach content of the fish was analyzed as a basis to calculate the Preponderance Index (PI). There were 118 fishes captured, but 33 of them had empty stomach and they cannot be used for stomach content analysis. Results shown that the main food of P. polyuranodon was a benthic animal such as gastropods (PI 43.91%), bivalve (PI 17.77%), cricket (PI 5.39%), fish (PI 1.52%), crustacean (PI 1.26%), bones (PI 0.24%) and Elais guinensis (PI 28.49%), leaves (PI 1.19%) and Archidendron (0.05%). Empty shells of gastropods and bivalve and Elaeis kernels were found in the intestine of the fish, indicates that the fish dispose these hard materials through their feces. Based on data obtained, it can be concluded that the main food of P. polyuranodon is benthic animals such as gastropod and bivalve and this fish can be categorized as omnivore leads to carnivore.Keyword: Pangasius polyuranodon, Stomach Content Analysis, Index of Preponderance
Co-Authors Mudrika Alamsyah Hasan Nur Azlina Ridwan Manda Putra Windarti '