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Pengaruh Pengungkapan Corporate Social Reponsibility Terhadap Nilai Perusahaan Sub Sektor, Restaurant, Hotel, Tourism, Advertising Dan Media Monica Hendrik; Juniarti Juniarti Juniarti
Business Accounting Review Vol 4, No 1 (2016): Business Accounting Review
Publisher : Business Accounting Review

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (527.013 KB)

Abstract

The objective of this research was to find out whether or not Corporate Social Responsibility (CSR) had influence on the firm value. The CSR variable was measured based on the Global Reporting Initiatie 3.1 standard, while firm value was measured by using Tobin’s Q. The sample was taken from 108 companies years in hospitality, restaurant, tourism, advertising, and media sectors within 2009-2013. The result of this research showsed that Corporate Social Responsibility had no significant influence on the firm value, while the other control variables like firm size, market share, and debt to equity ratio had significant influence on firm value, where both firm size and DER had negative influence on the firm value, while market share had positive influence on the firm value. 
Pengaruh Struktur Kepemilikan Keluarga Terhadap Kinerja Perusahaan Pada Sektor Infrastruktur, Utilitas dan Transportasi Caroline Janet Sukamto; Juniarti Juniarti Juniarti
Business Accounting Review Vol 5, No 2 (2017): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

There is still an inconsistency between theory and empirical results regarding the influence of family ownership structures on firm performance. On the theory, family ownership structure has advantages that can provide benefits to the improvement of firm performance. On the other hand, there are many empirical results regarding the positive and negative effects of family ownership structures on firm performance. This study aimed to examine and to prove the influence of family ownership structure on firm performance. The family ownership structure was measured by the presence or absence of family members sitting in the managerial position of the company or the ownership of stock by the family at least ten percent. Company performance was measured by using ROA. There were two control variables used: GCG score and market share. This research was conducted on public company of infrastructure, utility and transportation sectors which listing in IDX in 2010-2015 with a sample of 125 observations. The result showed a significant negative relationship between family ownership structure with ROA. The result of this study also showed that GCG score had a significant positive affect on ROA, while market share had no affect on ROA.
PENGARUH WAKTU REFLUKS TERHADAP KONDUKTIVITAS LISTRIK ZEOLIT SINTETIK DARI ABU DASAR Rika Juniarti Waleza; Afdhal Muttaqin
Jurnal Fisika Unand Vol 4 No 1: Januari 2015
Publisher : Universitas Andalas

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (402.238 KB) | DOI: 10.25077/jfu.4.1.%p.2015

Abstract

ABSTRAKTelah dilakukan sintesis zeolit dari limbah abu dasar batubara dengan metode refluks menggunakan NaOH sebagai aktivator. Variasi waktu refluks yang dilakukan adalah 12, 24 dan 36 jam dengan konsentrasi molar NaOH 3M dan 5M. Pengujian yang dilakukan meliputi penentuan struktur kristal menggunakan X-ray Difraction (XRD), morfologi permukaan menggunakan Scanning Electron Microscope (SEM) dan penentuan konduktivitas dengan LCR Meter. Hasil XRD memperlihatkan  bahwa zeolit yang dihasilkan merupakan tipe Na-X, Na-P dan Hikroksisodalit. Penambahan waktu refluks menjadikan zeolit lebih seragam yang dilihat dari puncak-puncak pada kerakterisasi XRD dan morfologi permukaan dari hasil SEM. Pada waktu refluks 36 jam, sampel dengan konsentrasi 5M  menunjukkan ukuran partikel 0,049 µm. Hasil LCR Meter menunjukkan nilai konduktivitas sampel 0,765 x 10-6 S/cm hingga 2,499 x 10-6 S/cm, dimana konduktivtas ini menunjukkan bahwa zeolit merupakan bahan semikonduktor.Kata kunci : abu dasar, zeolit, metode refluks, variasi molar, konduktivitas.AbstractThe synthesis of zeolites from coal bottom ash waste with NaOH as activator, by using reflux method has been performed. Reflux time was varied from 12, 24 and 36 hours with the NaOH molar concentration of 3 and 5M. The charateristics of sample are observed from crystal structure through XRD, surface morphology through SEM and conductivity through LCR Meter observations. The results of XRD showed that the type of zeolite is Na-X, Na-P, and Hidroksisodalite. The increase of reflux time produces zeolits which are more uniform that can be observed from XRD and SEM result. The result of SEM showed that the sample with reflux time of 36 hours and concentration of 5M has more regular surface morphology and smaller particle size (0,049 µm). Conductivity obtained from the LCR Meter showed that its value varied from 0.765 x10-6 S / cm to 2.499 x 10-6 S /cm, indicating that zeolite is a semiconductor material.Keyword: coal bottom ash, zeolit, reflux time, conductivity. 
KESESUAIAN LAHAN DAN POTENSI PRODUKSI TANAMAN GAMBIR DI KABUPATEN PESISIR SELATAN SUMATERA BARAT J Juniarti; Y Yuzirwan; Dian Fiantis
Jurnal Solum Vol 1, No 1 (2004): Jurnal SOLUM
Publisher : Jurusan Tanah Fakultas Pertanian Universitas Andalas

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (484.276 KB) | DOI: 10.25077/js.1.1.37-46.2004

Abstract

The land suitability study for gambir crop (Uncaria gambir, Roxb) in the buffer zone of the National Park of Kerinci Seblat (Taman Nasional Kerinci Seblat) at Salido Saribulan, sub district IV Jurai, Pesisir Selatan was investigated. The objective of this study was to estimate the land suitability for gambir in Salido Saribulan. The soils were sampled in composite ways for analyses in laboratory. The results showed that according to climatic and physical land condition, the studied area was considered as class S1 (highly suitable). However, based on land suitability class, it was grouped as S3f (marginally suitable with some constraints in the availability of soil nutrients). We suggested that to increase gambir production in the studied area can be done by adding some fertilizers both organic and inorganic ones.
HUBUNGAN STOK KARBON TANAH DAN SUHU PERMUKAAN PADA BEBERAPA PENGGUNAAN LAHAN DI NAGARI PADANG LAWEH KABUPATEN SIJUNJUNG Gunadi Gunadi; Juniarti Juniarti; Gusnidar Gusnidar
Jurnal Solum Vol 17, No 1 (2020)
Publisher : Jurusan Tanah Fakultas Pertanian Universitas Andalas

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (52.477 KB) | DOI: 10.25077/jsolum.17.1.1-11.2020

Abstract

The content of soil C-organic is strongly influenced by land management. Plants tend to increase soil organic C-stock, however an increase in soil temperature can increase the rate of decomposition of soil organic matter which will reduce soil organic C-stock. The aim of the study is to look at the relationship of soil organic carbon stock (SOCS) with changes in soil surface temperature. The study was conducted using a survey method consisting of 5 stages, namely preparation, pre-survey, main survey, soil analysis in the laboratory and data processing. Soil sampling is done by purposive random sampling under several land units (LU). LU is limited by the order of the soil, slope, and land use. Based on the land unit map, we found 14 land units in the study area. Soil samples were taken at a depth of 0-20 cm. Surface temperature measurements are carried out directly in the field using a room temperature thermometer. The parameters analyzed are organic-C, organic particulate-C, and bulk density (BD). The research data were processed statistically using simple linear regression equations. The results showed that the measurement of rice field surface temperature had the highest temperature of 34 0C, and rubber plantations had the lowest temperature of 28 0C. Organic-C affects soil BD, the higher the value of organic-C, the lower the BD value. The highest carbon stock was found in soil unit 10 with rubber plantations with a slope of 8-15%, 41 kg m-2 and decreased with increasing slope. The difference in the value of SOCS in rice fields is influenced by land management, because there is no return of crops residue in the form of straw to the ground. The results of the regression analysis showed that surface temperature did not have a significant effect on the SOCS value.Keywords : carbon stock, land use, Padang Laweh
EVALUASI KESESUAIAN LAHAN DAN POTENSI PRODUKSI TANAMAN MANGGIS (Garcinia mangostana L.) DI KAB.50 KOTA Juniarti Juniarti; Yulnafatmawita Yulnafatmawita; Sudewi Isminingsih
Jurnal Solum Vol 5, No 1 (2008): Jurnal SOLUM
Publisher : Jurusan Tanah Fakultas Pertanian Universitas Andalas

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (86.325 KB) | DOI: 10.25077/js.5.1.14-22.2008

Abstract

This research discusses the land suitability of mangosteen field in Kab.50 Kota Kota Payakumbuh, predict production potential of mangosteen based on the climate suitability, soil and management its field.  Composite soil sample is taken through drilling 0 – 60 cm which is carried out on research site.  Quantitative model from FAO (1976) is used to evaluate the land suitability.  This model combines enviromental data, climate and soil condition (soil physic and chemistry characteristic), so that production potential of field based on climate (Climate Production Potential = CPP) can be maesured quantitatively.  By entering the real data of plant production, this model can predict the real plant production in a field (Land Production Potential = LPP).  Result of this research shows that climate and physical condition of land are very suitability to grow mangosteen, and its level appropriateness is S1 (very suitability).  Then, production potential 3 – 12 ton/ha/year can be increased to > 15 ton/ha/year if the management of land is improved.Key Words :  Land suitability evaluation, Climatic Production Potential, Land  Production Potential
PEMETAAN BEBERAPA CIRI KIMIA TANAH DI NAGARI SITIUNG KECAMATAN SITIUNG KABUPATEN DHARMASRAYA Gunadi Gunadi; Juniarti Juniarti; Gusnidar Gusnidar
Jurnal Solum Vol 14, No 1 (2017): JURNAL SOLUM
Publisher : Jurusan Tanah Fakultas Pertanian Universitas Andalas

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (7644.374 KB) | DOI: 10.25077/js.14.1.38-50.2017

Abstract

Sitiung located in Dharmasraya, West Sumatera has 5804.3 haarea which was dominated by smallholder agriculture. The soil chemical properties in Sitiung village were often analysed by some scientists, but there was no map yet provided for the soil properties information. The purpose of the study was to determineand tocreate mapofsomesoil chemical characteristics in Sitiung Village, Sitiung District, Dharmasraya Regency. The study was conducted using a survey method, as well as spatial data analysis model. Soil sampling were taken in purposive random sampling under several land units (LU), the land units (LU) were limited by soil order, slopes, and land use. LU 1: Ultisols, flat, mixed garden; LU 2: Ultisols, flat, rice; LU 3: Entisols, flat, rice; LU 4: Entisols, flat, mixed garden; LU 5: Entisols, mild, shrubs; LU 6: Oxisols, mild, shrubs; LU 7: Entisols, mild, oil palm; LU 8: Entisols, flat, oil palm; LU 9: Oxisols, mild, oil palm; LU 10: Oxisols, flat, oil palm; LU 11: Ultisols, mild, oil palm; LU 12: Oxisols, steep, oil palm. Parameters analysed were pH, Al-exchangable, organic-C, total-N, P-available, CEC, and base saturation. The spatial data analysis and data processing were used to transform soil analysis results into a thematic soil map.The result showed that the highest pH value was 5.76 (slightly acid) found in LU 3, and the lowest pH value was 4.37 (highly acid) in LU 10. The highest Al-exchangable was 9.72 cmol/kg in LU 6, while the lowest value was 0.92 cmol/kg in LU3. Furthermore, the highest value oforganic-C was 3.12 % (high) in LU 2, and the lowest was 1.78 % (low) in the LU 6. The total-N content wasmedium. The highest content of P-available was 14.7 ppmin LU 10, and the lowest was 7.93 ppm (low) in the LU 4. The highest CEC was 12.74 cmol/kg (low) and the lowest was 4.70 cmol/kg (very low) in LU 7. The basic cation content was found to be low to moderate.Keyword: Land Unit, Sitiung Village, Soil chemical properties, Thematic soil map
Value Relevance dari Informasi Akuntansi Sebelum dan Sesudah IFRS pada Perusahaan Sektor Property, Real Estate dan Konstruksi Bangunan Listiyani Chandra; Juniarti Juniarti Juniarti
Business Accounting Review Vol 6, No 1 (2018): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

The application of IFRS as the main standard for the preparation of financial statements has been required in various countries around the world. Harmonization of international accounting standards brings various changes to performance and accounting information of the company. Therefore, companies need to pay attention to the benefits and usefulness of mandatory application of IFRS standards. This study intended to know the impact of IFRS implementation on the value relevance of accounting information. In addition, this study also intended to know the affect of accounting information on investor response as reflected by stock price movements.                   Data processing method was done by comparing pre and post IFRS by using descriptive statistical analysis, while data analysis method by using panel data regression analysis with STATA statistical software and hypothesis test was derived from financial report data obtained from yahoo finance company. The result of the study found that the application of IFRS in the property, real estate, and building sectors significantly influenced the increase of value relevance of accounting information in the form of EPS and BVPS.
Pengaruh Pengungkapan Corporate Social Responsibility terhadap Nilai Perusahaan di Sektor Pertambangan Evelyn Stacia; Juniarti Juniarti Juniarti
Business Accounting Review Vol 4, No 1 (2016): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

This research aimed to identify the affect of Corporate Social Responsibility (CSR) to firm value had been done many times, but the results were inconsitent. The objective of this research was to identify the affect of CSR to firm value in mining sector.            CSR was measured by using GRI Index version 3.1 while firm value was measured by Tobin’s Q. The control variables used in this research were firm size, market share, and debt-to-equity ratio (DER). This research used 135 observation sampel during 2009-2013 and tested by SPSS 20.            The results of this study demonstrated that corporate social responsibility had no significant affect on the firm value; firm size had significant and negative affect on the firm value; market share had significant affect on the firm value; and debt to equity ratio did not have significantly influence on the firm value.
HUBUNGAN BAHAN ORGANIK TANAH DENGAN SUHU PERMUKAAN PADA BERBAGAI PENGGUNAAN LAHAN DI NAGARI PADANG LAWEH KABUPATEN SIJUNJUNG Gunadi Gunadi; Juniarti Juniarti; Gusnidar Gusnidar
Jurnal AGROHITA: Jurnal Agroteknologi Fakultas Pertanian Universitas Muhammadiyah Tapanuli Selatan Vol 5, No 2 (2020): Jurnal Agrohita
Publisher : Fakultas Pertanian Universitas Muhammadiyah Tapanuli Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31604/jap.v5i2.2272

Abstract

Padang laweh located in Koto VII, West Sumatra has 1.569,92 ha area which was dominated by mixed holder agriculture. The availability of soil organic C is influence by land management. Vegetation density will increase the soil organic C content, but an increase in soil temperature can increase the rate of soil organic matter decomposition which will decrease the soil organic C content. The purpose of study was to analyze the relation of soil organic matter (SOM) and soil organic carbon stock (SOCS) with land surface temperature. The study was conducted using a survey method consisting of 5 stage, namely preparation, pre survey, main survey, analysis of soil in laboratories and data processing. Soil sampling was taken in purposive random sampling under several land unit (LU), the LU were limited by soil order, slopes, and land use. Based on the land unit map, there are 14 land unit. Soil samples was taken in a composite manner at a depth of 0-20 cm. Parameter analysed were organic-C, particulate organic-C, and BD. Surface temperature measurement are carried out directly in the field using a mercury thermometer. The data of research result are processed statistically using simple linear regression equations. The result showed that the surface temperature measurement of rice field has highest temperature of 34 0C, and the rubber plantation has the lowest temperature 28 0C. Organic-C affects to soil BD, the higher organic-C value the lower BD value. The highest soil organic matter content (4.29%) and the highest carbon stock (41 kg/m2) was found in land unit 10 with rubber plantation with slope 8-15% and decreased with increasing slope. The results of the regression analysis showed that surface temperature did not have a significant effect on the value of SOM and SOCS.Keywords:  Regresi equation, Soil survei, Topografi
Co-Authors . Reflinaldon A , Agustar. A M, Hendra A, Sari. Abdul Kahar Abdullah, Johari Yap Ade Hidayat, Ade Adrian Budiman Afdhal Muttaqin Afrima Sari Agil Syah Putra Agnes Andriyani Sentosa Agustian Agustian Akhmadi, Ali Alex Darmawan Alfadzri, Andry Almurni, Siti Amelinda Rosita Aminuyati Amrizal Saidi Anastasia Audina Candra Anastasya Debbie Aliantho Andi Sadapotto Angelina Evelyn Apandi, Aden Aqsa, Kathina Deswi Aries Novita Putri Aryenti, Aryenti Auzar Syarif Awang Al Hamdi Awlia, Isti Azhari, Rudi Azwar Rasyidin Bana, M. Haidir Alisyah Bramanta, Giraldi Sapta Cahyany, Brigita Sari Kusuma Carolina Limantoro Caroline Janet Sukamto Christina Christina Christina Corolina Corolina Crystalita Crystalita Crystalita D.P, Sari. Damayanti, Ndaru Andri Devina Andriani Tandiono Devina Mustikarina Natanagara Dian Fiantis Doni Hariandi Dwita, Adel Karen Dyah Puspita Sari Elisabeth Kartika Y.W Evelina Kurniawan Evelyn Stacia Evelyn Sutejo Evelyne Evelyne Evita Vianita Sari Fadil Hukama Hamdi Fajri, Riyadhul Fathan, Muhammad Fatma Andria Wahyuni Febriyani, Ellsa Indah Ferbiana Helena Ferdiansyah, Muhammad Aldy Ferry Aditya Fhigo, Lucky Fidelia Fidelia Fidelia Finda Yovita Finy Amelia Firdaus Hi Jahja Kunoli Fitri, Maghfiroti FITRI, RUHIL Florencia Irena Chandra Florensia Agatha Francisca Ivana Frans Sanjaya Fransisca Elsa Monica Frency Yunita Gabriela Natalia Lay Gladys, Asthya Gunadi Gunadi Gunadi Gunadi Gunadi Gunadi Gusnidar, G Hanani, Hulfiatun Hans William Santoso Hasmiandy Hamid Hastin, Abiyyah Helena, Ferbiana Hendro, Junaidi Hermeria, Noveriza Hikmawati Hikmawati Hukama, La Diadhan Ilham Wibowo Indra Dwipa Ineke Oktaviani Irfan Suliansyah Irwandi, Nurmayani Jannah, Anisa Raudhatul Jessica Kartika Halim Karina Novitasari Kathrin Angelin Hardy Komalasari, Ulvi Intan Kurniati, Fimetha Riva Liana Dewi Lilyani Kartika Sinatra Lina Noersanti Lince, Lince Listiyani Chandra Listy, Irma Lubis, Ira Handayani Lubis, Khadijah Margaret Carolina Maria Yunita Maya Genisa MD Yusoff, Bazli Bin Mega Sari Juane Sofiana Meisilva Erona Sitepu Misnaniarti Misnaniarti Monica Hendrik Monica Oktavia Musliar Kasim Mustika, Maya N, Sandi N, Sandi. Nabilah Nabilah Nadila Aulia Ardi Nadra, Nadra Nadya, Dea Nandita Samaralya Tori Nasution, Sarifa Ulfa Nathania Nathania Nelly Kawijaya Niken Wulandari Novi Dwi Vivian Thejakusuma Novitasari, Karina Nunung Ainur Rahmah Nur Afni Nurfina Yenti Okianna Okianna Olgawati Hudoyo Ong Yuliana Ongkodjojo, Ellice Josephine Pannya Pannya Pannya Pohan, Syahrial Hasanuddin Pratiwi, Nike Preztika Ayu Ardheta Puspa Sari, Puspa Ranti Novia Restu Syamsul Hadi Rika Kurniawati Risnah Risnah, Risnah Rizwan, Mohamad Rido Rosmilan Pulungan Ryan Budi Setiawan Sam Hermansyah Septaria, Vera Shinta Mulyana Simanungkalit, Anisa Simon Eric Hanjoyo Siska Effendi Siti Rahmah Stefany Sicilia Ahliawan Stephanie Loyanaputra Stephanie Natalie Tanzil Stephen Hadi Wibowo Sudewi Isminingsih Surya - Wibowo Sylvia Adriani T N, Novidra Thamrin, Nabila Pyrenina Tjamdinata, Wenny Triono, Riski Vania Allan Sutanto Vera Septaria Veronica Wijaya Vincent Valentino Vivian Jacob Vonny Vinisia Wahyuni, Fatma Andria Warsidah, Warsidah Waruwu , Ahmad Aswan Wenny Tjamdinata Y Yuzirwan Yaherwandi Yuanita Windusari Yuliana Yuliana Yulmira Yanti Yulnafatmawita Yulnafatmawita Yusuf Hartono Z, Naspendra Zain, Efendi Zainal Zawir Simon, Zainal Zawir