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    410 research outputs found

    PERMASALAHAN NON-REVENUE WATER (NRW) DALAM PELAYANAN AIR BERSIH

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    The growth of population need more water. Public water utilities(PAM) have to anticipate the new demand by increase the capacity. However, the rise of capacity and production are not the single way to solve increasing of demand. Combining the increasing of capacity and Non-revenue water (NRW) reduction is better than the single approach. Currently, most of the PAM has very high NRW. Many of them have NRW equivalent to the half of production. More family will be served if NRW reduction success. Furthermore, the income of PAM also will up and cost of production as well as cost of investment will down On the other hand, water resources will used efficiently. Increasing of capacity will be required if NRW reduction have been done maximally but still not sufficient for all demand

    FISHER EFFECT IN INDONESIA (FOR PERIOD 2006-2010)

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    Penelitian  ini dilakukan  untuk mengetahui apakah Fisher effect berlaku di lndonesia. Menggunakan data inflasi dan suku bunga untuk periode 2006 sampai 2010, ditemukan bahwa  terdapat hubungan antara tingkat  inflasi dan suku bunga untuk periode  per tahun dan bukan periode per bulan. Dari hasil  ini diketahui bahwa harapan inflasi yang ditentukan pengalaman  inflasi beberapa periode  sebelumnya  menentukan pembentukan  suku bunga nominal. Selain  itu penelitian ini menemukan adanya  suku bunga riel yang negatif saat inflasi  tinggi. Hasil  ini menunjukkan  bahwa  inflasi yang  tinggi ternyata  tidak sepenuhnya diantisipasi  oleh pasar. Tidak ada hubungan antara  inflasi dan suku bunga periode  per bulan dan adanya suku bunga  negatif menuniukkan bahwa harapan inflasi, yang mempengaruhi bunga nominal, dibentuk  dari pengalaman inflasi yang panjang

    STRUKTUR MODAL USAHA KECIL SENTRA KULIT DI SUKAREGANG, GARUT

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    Sukaregang Leather craftsmen Centre in Garut is known nationally, and is also a pride of Garutan people, but unfortunately its growth has not shown any outstanding outcomes.  The problem of capital-is mentioned as one of the issues. Meanwhile,  as we know that  the Ministry  of Economic, Small and Medium Enterprises (KEMENKOP) aims at building healthy and strong small, micro and medium enterprises because of its capability to collect its own capital or equity capital and to increase the benefits of credit utilizing as a couple of the reasons. Population of this research is small-scale craftsmen in Sukaregang Leather Craftsmen Centre in Garut taken by purposive sampling. Data collection methodology is focus group discussions and surveys. Purpose of this research is to explain capital structure in general. From the research  on micro- and small-scale entrepreneurs  in Sukaregang  Leather Craftsmen Centre in Garut, we know that: capital structure is not optimum yet, 1). Equity capital accumulation  is very limited; 2). Proportion  of a loan utilized for business  operational,  continuity  and expansion is too little; and 3) There are potencies of ineffective loan utilizing. Researchers  find some worrying facts: a). Both suppliers  and customers are \u27still reluctant\u27 to give capital aid; b). Koperasi, BPR, and public banks are known to be able to giant a loan for craftsmen, but high interest rate and other costs, required collateral are factors which inhibit them to get a credit; c). Due  to some middle-scale entrepreneurs who do not pay their credit appropriately,  these entrepreneurs in this center are "black  list”-ed by more than two banks in Garut, making even fewer chances for them (micro-small  entrepreneurs)  to get a loan in standard rate and  free  from demands for various credit requirements,  especially collateral. Researchers suggest  that  to help them to expand, a proper scheme  of capital aid  is needed, which then can be complemented with a scheme of credit-loan from various  financial  institutions  that have been adjusted with the conditions  of these small enterprises

    METODE ARUS DALAM PEMERIKSAAN PAJAK

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    Self assessment system is implemented in fulfilling income tax obligation, especially in preparing tax return. Tax audit is done to examine the validity of tax return which is compiled by tax payer himself. Audit methodology which is used in tax audit differs from financial statement audit. Tax auditor using flow method, as a part of tax audit methodology, to detect fraud in tax reporting. Unsynchronize among data flow of account receivable, account payable, cash and bank, and inventory will cause potential risk in tax administrative sanction. If these are occured, tax auditor will assume that tax payer has done fraudulent financial reporting in taxation.Key words: Flow Method, Tax Audit, Fraudulent Financial Reportin

    ANALISIS PEMBERLAKUAN NON TARIFF MEASURES (NTM) PADA EKSPOR HORTIKULTURA INDONESIA KE ASEAN +3

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    This study analyzes the application of non-tariff measures (NTM) in Indonesian horticultural exports to the ASEAN +3 countries. This study is based on the use of NTM that are increasingly used by every country in the world. Sanitary and Phitosanitary (SPS) and Technical Barriers to Trade (TBT) are the most common barriers in trade. This study used descriptive analysis to describe the performance of Indonesian horticultural exports to the ASEAN +3 countries. Indonesian horticultural exports are compared with a number of NTM in the application of export destinations. The result obtained from this study is that almost all horticultural export destinations in the ASEAN +3 impose NTM in horticultural products. Singapore is a country that does implement the NTM Horticulture products, and that’s why Indonesia does export a lot to Singapore

    PANDANGAN PELAKU PENDIDIKAN DI UNIVERSITAS TERHADAP PEMBERLAKUAN MASYARAKAT EKONOMI ASEAN 2015

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    The implementation of the Asean Economic Community (AEC) in 2015 is a challenge that must be faced by all universities across the ASEAN countries, especially in Indonesia. Attempts to prepare graduates is important to be prepared. This study sought to see the perpetrators preparedness education in the Faculty of Economics Atma Jaya Jakarta in an attempt to anticipate the implementation of the ASEAN Economic Community, especially the ASEAN MRA Framework on accountancy services. The findings indicate that educational actors have learned and prepare to welcome the implementation of Asean Economic Community (AEC) findings also indicate that the addition of capacity and capability of the students is absolutely necessary in order to compete

    PENGARUH DISTRIBUSI PENDAPATAN TIDAK MERATA TERHADAP PERTUMBUHAN EKONOMI INDONESIA 1980 - 1993.

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    PERDAGANGAN INTERNASIONAL DAN LINGKUNGAN HIDUP: KASUS NEGARA SEDANG BERKEMBANG

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    LINEAR PROGRAMMING THE APPLICATIONS IN AGRICULTURE

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    ‘Linear programming’ adalah teknik permodelan matematika yang didisain untuk mengop-timastkan penggunaan sumber-sumber yang teratas; sifatnya deterministik yaitu dalam kondsi infarmasi data yang lengkap. Sebagai salah satu dari berbagai metoda  kuantftatif  dalam masalah optimasi, dapat diaplikasikan tidak hanya dalam sektor industri tetapi iuga dalam sektor pertanian. Model matematika ‘linear programming’ bagi masalah pertanian yang diambil dari contah kasus di Tanzania, variabelnya  adalah  luas area yang ditanami, batasan-batasannya seperti  ketersediaan  lahan, ketersediaan tenaga kerja,  kebutuhan akan makanan,  dan batasan non-negatif.  Fungsi tuiuannya, merupakan salah safu dari beberapa kemungkinan  fungsi tuiuan, yaitu memaksimumkan penerimaan tahunan bersih

    Alasan Konsumen Merasa Jijik Terhadap Produk Makanan Tertentu

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    Disgust is approached as a food-related emotion and defined as revulsion at the prospect of oral incorporation of offensive objects. These objects have contamination properties; if they even briefly contact an otherwise acceptable food, they tend to render it inedible. Some customers considered some factors as disgusting. They are the nature of the objects of disgust and they are virtually all of animal origin, the meaning of oral incorporation, the `belief ‘ that people take on the properties of the foods they eat, the nature of the contamination response and its relation to the laws of sympathetic magic (similarity and contagion), and the idea that faeces as the universal and the first disgust object. Disgust is developed after eight years of life. There are a number of life situations in which the weakening of disgusts regularly occurs

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