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Credit is the greatest asset managed by banks and also the most dominant contributor to the bank’s income. But in its implementation, the provision of credit to the public is at risk for non-performing loans. For this reason, creditors try to minimize the occurrence of non-performing loans by predicting credit risk appropriately. In this study, modeling the factors that influence credit classification at PT BPR Gunung Lawu is useful for predicting the credit risk of prospective debtors. Modeling are done using logistic regression and genetic algorithms. Factors suspected of influencing credit classification include age, gender, marital status, education, home ownership, employment, net income, tenor, type of business, type of loan, type of loan interest, and loan size. Estimated model parameters obtained from logistic regression were optimized using genetic algorithms. The fitness function used is pseudo or and MSE. The best model is generated by modeling with genetic algorithms based on MSE fitness. The model produces the highest value of 0.1958 and the lowest MSE value of 0.1648 with classification accuracy of 75.33%. Keywords: credit classification, logistic regression, genetic algorithms

In many applications, several time series data are recorded simultaneously at a number of locations. Time series data from nearby locations often to be related by spatial and time. This data is called spatial time series data. Generalized Space Time Autoregressive (GSTAR) model is one of space time models used to modeling and forecasting spatial time series data. This study applied GTSAR model to modeling volume of rainfall four locations in Jepara Regency, Kudus Regency, Pati Regency, and Grobogan Regency. Based on the smallest RMSE mean of forecasting result, the best model chosen by this study is GSTAR (11)-I(1)12 with the inverse distance weighted. Based on GSTAR(11)-I(1)12 with the inverse distance weighted, the relationship between the location shown on rainfall Pati Regency influenced by the rainfall in other regencies. Keywords: GSTAR, RMSE, Rainfall

Canonical correlation analysis is a multivariate statistical analysis that aims to examine the correlation between two groups of variabels in a way to maximize the value of correlation between variabels. The outlier in the data affect the covariance matrix is generated, So that use robust multivarat. There is robust multivariate approach to the analysis of canonical robust with MCD method (Minimum Covariance Determinant). This final project aims to determine comparison between correlation value of robust canonical with MCD and canonical classical methods. With a data theres containing of outliers in the case studies of people's welfare and economic structures in West Java in 2016. Used a set of variabels welfare of people consist of 6 variabel (Y) and a set of variabels economic structure which consists of four variabels (X). Based on the analysis results obtained that robust canonical correlation values better explain the correlation between two sets of variabels, the correlation value 0.99552, =0.91228, =0.71529, =0.63174, While the correlation value on classical canonical are 0.931489, 0.538672, 0.387099, 0.259318, Canonical robust can be interpreted more because it meets the test of significance are partially and directly, while the classical canon can not be interpreted further because it does not meet the test of the significance of the function. Keywords : Classical canonical correlation, canonical correlation robust correlation value, Minimum Covariance Determinant (MCD)

Tujuan dari penelitian ini adalah untuk memberitahukan secara studi pustaka dalam hal perawatan pesawat dengan dasar UU No.1 Tahun 2009 dan Pedoman IATA mengenai perhitungan akuntansi untuk penerbangan. Selain sumber dua aturan di atas juga menggunakan data kuantitatif standar perhitungan biaya perawatan pesawat udara. Akuntansi dan laporan berkala, data tentang pengeluaran yang dikeluarkan oleh perusahaan bisnis secara berkala dikumpulkan dan dilaporkan dalam laporan laba rugi, banyak jenis pengeluaran mungkin memerlukan penangguhan atau akrual dalam keadaan tertentu, biaya penangguhan, biaya penangguhan adalah pembayaran di muka jangka panjang dengan biaya yang harus dibayar kepada operasi beberapa tahun disajikan pada neraca pada bagian yang sering disebut sebagai biaya penangguhan. Akrual, akrual adalah pengeluaran yang secara bertahap meningkat seiring berjalannya waktu. International Air Transport Association merupakan pedoman akuntansi penerbangan yang menjelaskan perawatan untuk perawatan pesawat sebagai berikut ; Ini adalah perawatan yang diterima secara umum untuk pemeliharaan rutin yang dibebankan saat terjadi, demikian pula dengan sebagian besar maskapai penerbangan membebani biaya pesawat tahunan seperti yang terjadi dengan alasan bahwa pengeluaran tersebut berulang dan dapat diprediksi serta pencocokan yang wajar antara pendapatan dan pengeluaran, dan Perlakuan akuntansi untuk mantenance berat dan pemeriksaan mesin tidak seragam. Pesawat udara umumnya mengadopsi satu dari tiga metodologi berikut ketika menghitung biaya pemeliharaan ini, biaya yang dikeluarkan, memberikan dasar akrual, menunda dan diamortisasi. Tetapi jika pemeliharaan didelegasikan ke perusahaan outsourcing, perlakuan akuntansi dari biaya pemeliharaan tidak mengadopsi tiga metodologi tetapi berdasarkan faktur penerima.

Tide phenomenon that often occurs in the coastal areas of Indonesia resulted in flooding, which is called the tidal flood. A tidal flood overflow phenomenon of sea water inland. Often some of the roads located in coastal areas are flooded by tidal flood and often causing some damages to the road. Therefore it is necessary to investigate the effect caused by tidal inundation or water bath for asphalt pavement.This research aims to know the durability performance of asphalt concrete mixtures with marinade modification Marshall. The study was conducted with two standard methods of soaking in tidal water and laboratory. Water Immersion method is made by soaking continuous (continuous) and periodic (intermittent). Soaking the specimen in water tidal variation within 6 hours; 12 hours; 24 hours; 48 hours; and 72 hours. While the periodic immersion done by soaking the specimen for 12 hours, then removed during the next 12 hours during 3-days. To view the durability performance of asphalt concrete mixtures used indicator Index of Retained Stability (IRS), Stability Deformation Index, namely First Durability Index (IDP), and the Second Durability Index (IDK).The results showed that continuous immersion damage effects mix quicker on asphalt mixtures than regular immersion. Tidal water used to soak the asphalt mixture Hot Rolled Sheet-Wearing Course (HRS-WC) either continuous or periodic method, has a greater influence than the use of laboratory water. It is shown by the value of the durability of asphalt mixture soaked-tidal water smaller than water-soaked asphalt mixture laboratory standards.

Cox proportional hazard regression is a regression model that is often used in survival analysis. Survival analysis is phrase used to describe analysis of data in the form of times from a well-defined time origin until occurrence of some particular even or end-point. In analysis survival sometimes ties are found, namely there are two or more individual that have together event. This study aims to apply Cox model on ties event using two methods, Breslow and Efron and determine factors that affect survival of stroke patients in Tugurejo Hospital Semarang. Dependent variable in this study is length of stay, then independent variables are gender, age, type of stroke, history of hypertension, systolic blood pressure, diastolic blood pressure, blood sugar levels, and BMI. The two methods give different result, Breslow has four significant variables there are type of stroke, history of hypertension, systolic blood pressure, and diastolic blood pressure, while Efron contains five significant variables such as type of stroke, history of hypertension, systolic blood pressure, diastolic blood pressure and blood sugar levels. From the smallest AIC criteria obtained the best Cox proportional hazard regression model is Efron method. Keywords : Stroke , Cox Proportional Hazard Regression model, Breslow method , Efron method.

Investment is the placement of a number of funds at this time in the hope of making a profit in the future. The purpose of investors investing is to get many profit by understanding that there is a possibility of losses. But, the higher the expected return then the risk also greater. The method to minimize risk is portfolio. One of the optimum portfolio method is Multi Index Model. Multi Index Model is model that use more than one index or factor that affects the return on stock. The stock in this research is 10 stocks of IDX30 period January 2014 – December 2018. Index in this research is IHSG, Hang Seng Index and DJIA. Multi Index Model has assumptions: residual variance of stock i equals , variance of index j equals , E(ci) = 0, covariance between index equals 0, covariance between the residual for stock and index equals 0 and covariance between the residual for stock equals 0. The result of this research is there are 4 stocks that fulfill the assumpions to be made as the optimum portfolio, that is GGRM (Gudang Garam Tbk) 23.67%, UNVR (Unilever Indonesia Tbk) 37.09%, BBCA (Bank Central Asia Tbk) 25.15% dan ASII (Astra International Tbk) 14.09% with a value of expected return portfolio is 1.19% and risk of portfolio is 3.79%. Keywords: Investment, Optimum Portfolio, Multi Index Model

Revenue comprises turnover from transportation of passenger and cargo and this provision of other services, e.g engineering and maintenance,leasing and package holidaysThe treatment of passenger and cargo in external financial statements would generally appear to be consistent in industry,as a result this guideline cover both aspects of revenue without differentiating unless reference is made.The basic principal that revenue should be recognised when transportation or carriage provided is well established.This concept is the same whether revenue passenger and cargo.This treatment reflect the application of the accruals concept(accruals basis).The airlines in effect act as collectors on value added tax from sold of passenger ticket or air way bill and other service amounting to 10 %(ten percent) from face value.Treatment of accounting policy as follows;1.Income arisingfrom sales made where the sale coupon has been processed, but the flight is yet to take place and recorded in the accounting period as unearned revenue ,included in current liabilities2.If flight coupon has been flight to destination but have been not recorded in the account of ticket sold called unrecorded included in current asset,for value added tax purposes unrecorded can be changed to account receivables.3.Scheduled and charterrevenue from passengers and recorded in the accounting periode as income included in statement of income.4.All forms of cargo revenue derived from air freight and recorded in the accounting period as income included in statement of income

Tuna Daksa is a term for individuals who have lost or incomplete body parts that can be seen with the naked eye. One solution to help people with physical disabilities in carrying out daily activities in the field of transportation. Modification of motorized vehicles often lacks safety, especially when used on curvy roads due to lack of balance, so that it is overcome by modifying motorized vehicles using the one-wheel pull method. This method is used to adjust the balance of wheel rotation when turning a corner, and is equipped with parts that can support comfort in its use. The main parameter in this research is the analysis of the spindles and the components of the tools used. The material used to design the axle with bending load only is JIS E4502 class 4 carbon steel qwb = 60 kg/mm and its elongation limit is 30 kg/mm. The feasibility of the design of the modification of the tool is based on the results of research from the calculation that the diameter of the calculation results is above 17 mm, very safe to use and more than 1 mm with the previous diameter of 16 mm.

The availability of plankton in the waters is influenced by nutrient content, and the waters physics-chemical conditions. The higher the nutrient content in a waters, the higher phytoplankton abundance in the waters will be.This research is conducted at faculty of fisheries and marine education pond Airlangga University. It is aimed to density dynamics and plankton diversity in pond with different bases. This research method uses survey method.The reseach results shows that the highest density in tarpaulin pond is located at point four on the first day that reaches 1,822,000 ind/l, The highest total density on the ground pools is got on first day on the first point of 245,000 ind/l.

Parasit adalah organisme yang bergantung pada inang sebagai habitatnya dan mengambil makanan dari inang tersebut. Infestasi parasit merupakan masalah terbesar yang dihadapi oleh pembudidaya ikan hias. Argulus japonicus merupakan ektoparasit yang menginfestasi ikan air tawar di bagian sirip, kulit, insang dan operkulum. Daur hidup Argulus japonicus tergolong cepat, hal itu sangat membahayakan para pembudidaya, maka perlu dilakukan pengendalian terhadap Argulus japonicus dan telurnya. Pengendalian telur Argulus japonicus dapat dilakukan perendaman dengan insektisida permetrin. Prinsip kerja insektisida pyretroid berfungsi sebagai racun axonik yang merusak serabut saraf. Menurunnya daya tetas telur Argulus japonicus dapat terjadi akibat terikatnya sejenis protein di dalam saraf yang dikenal sebagai voltage-gated sodium channel sehingga menyebabkan embrio dalam telur tidak dapat berkembang dan tidak menetas. Berdasarkan hasil penelitian disimpulkan bahwa insektisida permetrin dapat mengurangi daya tetas telur Argulus japonicus. Daya tetas telur Argulus japonicus pada perlakuan A sebagai kontrol didapatkan persentase daya tetas telur 44%, pada perlakuan B konsentrasi 0,70 ppm persentase yang didapat sebayak 19,5%, perlakuan C dengan konsentrasi 0,80 ppm sebanyak 12%, perlakuan D konsentrasi 0,90 ppm sebayak 8% dan perlakuan E konsentrasi 1 ppm persentase yang didapat sebanyak 3%. Konsentrasi optimal dari pemberian insektisida permetrin pada media penetasan terdapat pada perlakuan E dengan daya tetas Argulus japonicus sebanyak 3 %.

Salah satu jenis ikan hias air tawar yang memiliki harga jual yang tinggi adalah ikan mas koi (Cyprinus carpio), akan tetapi di dalam pemeliharaan ikan mas koi tetap tidak lepas dari masalah kesehatan, terutama pada saat terserang penyakit, yang mengakibatkan kerugian ekonomis bagi para pembudidaya ikan mas koi. Penyakit dapat disebabkan oleh bakteri, virus, parasit, pakan maupun kondisi lingkungan yang kurang menunjang kehidupan ikan. Salah satu jenis penyakit yang banyak menyerang ikan mas koi adalah Myxobolusis yang disebabkan oleh parasit Myxobolus. Saat ini banyak tumbuhan tradisional yang sudah ditemukan memiliki zat anti parasit, Salah satu tumbuhan tersebut adalah buah mengkudu (Morinda citrifolia). Penelitian ini bertujuan mengetahui penggunaan dan konsentrasi yang tepat perasaan buah mengkudu (Morinda citrifolia) untuk mengendalikan infeksi Myxobolus pada ikan mas koi. Metode penelitian adalah eksperimen dengan Rancangan Acak Lengkap (RAL) sebagai rancangan percobaan. Perlakuan yang digunakan adalah dosis perasan buah mengkudu yang berbeda yaitu A (0%), B (1%), C (2%), Dan D (3%) masing-masing perlakuan diulang sebanyak lima kali. Analisis data menggunakan ANOVA dan Kruskall Wallis dan untuk mengetahui perlakuan terbaik dilakukan Uji Jarak Berganda Duncan dan Uji Independent dua sampel. Hasil penelitian menunjukkan bahwa dosis perasan buah mengkudu yang berbeda memberikan pengaruh yang nyata (P

Keputusan pemerintah Kabupaten Purworejo dalam tanggap darurat kedua yaitu penetapan lokasi pasar darurat bagi pedagang Pasar Baledono pasca kebakaran diputuskan terdapat 6 lokasi relokasi sementara salah satunya yaitu di Terminal Angkudes Kongsi sejumlah 310 unit kios darurat yang membuat kondisi Terminal Kongsi semakin memprihatinkan dan kurang terawat. Dengan demikian tujuan dilakukannya penelitian ini adalah mengevaluasi pelayanan dan fasilitas Terminal Kongsi di Kabupaten Purworejo.Evaluasi fasilitas dilakukan dengan mengetahui kesesuaian fasilitas Terminal Kongsi Purworejo dengan standar terminal bus tipe C berdasarkan PM. Perhubungan No 132 Tahun 2015 dan menyebarkan kuisioner yang kemudian dianalisis menggunakan metode Customer Satisfication Index (CSI), sedangkan untuk mengevaluasi faktor internal dan eksternal terminal kongsi menggunakan metode Internal Factor Evaluation (IFE) Matriks dan External Factor Evaluation (EFE) Matriks.Berdasarkan Peraturan Menteri No. 132 Tahun 2015 terdapat fasilitas umum dan penunjang di Terminal Kongsi yang belum tersedia yaitu bangunan kantor terminal, ruang pengobatan, ruang informasi dan pengaduan, telepon umum, tempat penitipan barang, dan taman. Serta terdapat fasilitas yang tidak layak yaitu tempat tunggu penumpang dan/atau pengantar, kamar kecil/toilet, dan kios/kantin. Berdasarkan analisis menggunakan metode CSI, hasil persepsi pelayanan dan fasilitas terminal masuk dalam skala penilaian “kurang baik” dengan persentase sebesar 49,98% untuk pengemudi dan 50,91% untuk pengguna. Berdasarkan analisis menggunakan metode IFE dan EFE Matriks, mendapatkan skor masing-masing sebesar 2,15 dan 2,56. Hasil IE Matrik berada pada kuadran V, diperoleh strategi yang sesuai yaitu strategi jaga dan pertahankan melalui strategi penetrasi pasar dan pengembangan fasilitas dan pelayanan Terminal Kongsi. Hasil ini menunjukkan bahwa Terminal Kongsi kurang berfungsi secara optimal

INTISARISaluran primer irigasi Progo-Manggis merupakan saluran irigasi yang melayani area pertanian seluas 3633 ha. Penelitian ini bertujuan untuk mengkaji kualitas dan tingkatan pencemaran pada saluranprimer irigasi Progo- Manggis. Metode yang dipakai dilakukan dengan menguji parameter-parameter pencemaran air yang dibandingkan dengan baku mutu air pada PPRI No. 82/2001 yang meliputi TSS, TDS, pH, COD, BOD, fosfat, amonia dan DO. Penentuan status mutu air dilakukan dengan indeks pencemaran sesuai dengan KepMen LH No. 115 tahun 2003.Berdasarkan uji parameter air mengalami penurunan dengan meningkatnya indeks pencemaran. Indeks pencemaran baku mutu kelas 1 dan kelas 2 menunjukkan air telah mengalami pencemaran ringan, berdasarkan baku kelas 3 dan 4, kondisi perairan masih dalam kondisi baik, namun mengalami peningkatan mulai dari titik pengambilan sampel 1 sampai dengan titik pengambilan sampel 5. Meningkatnya indeks pencemaran mengindikasikan kondisi air mengalami penurunan kualitas. Pada titik sampel 6 air menunjukan kondisi yang semakin membaik ketika tidak melewati sumber pencemar yang terletak di titik sampel 5-6.

Fasilitas pelengkap jalan yang paling penting bagi pejalan kaki adalah jalur pedestrian. Mobilitas pejalan kaki memiliki fasilitas yang kurang tercukupi, sehingga terjadi lalulintas yang semerawut. Tujuan penelitian ini yaitu untuk mengetahui tingkat pelayanan jalan akibat hambatan samping, hubungan antara pelican crossing dengan kapasitas jalan terhadap panjang antrian dan kebutuhan fasilitas penyeberang jalan yang ideal dalam meningkatkan tingkat pelayanan jalan. Penelitian ini menggunakan metode PKJI 2014 dengan cara data arus lalulintas yang diperoleh dibagi dengan kapasitas jalan untuk memperoleh tingkat pelayanan jalan. Gelombang kejut digunakan untuk mendapatkan panjang antrian kendaraan yang diperoleh dari hubungan antar parameter lalulintas. Fasilitas penyeberang jalan yang ideal didapat dari PV2 dari data survei. Hasil yang diperoleh yaitu tingkat pelayanan jalan akibat hambatan samping di Jalan Tidar yang terendah yaitu pada hari Selasa, 17 Desember 2019 pada jam 16.00-17.00 didapat nilai D, yaitu arus mendekati tidak stabil tetapi kecepatan masih bisa dikendalikan. Hubungan antara pelican crossing terhadap panjang antrian di Jalan Tidar yaitu panjang antrian maksimum (QM) yang dihasilkan adalah 0,08720454949 km atau 87,20 m. Berdasarkan Tata Cara Perencanaan Fasilitas Pejalan Kaki di Kawasan Perkotaan (1995), hasil PV2 yang diperoleh yaitu 7,613x109. Fasilitas penyeberang jalan yang ideal di Jalan Tidar menggunakan pelican dengan pelindung.

Meningkatnya pembangunan infrastruktur seperti gedung, jembatan, jalan, dan berbagai fasilitas publik lainnya yang banyak menggunakan bahan beton dapat mengakibatkan kerusakan lingkungan akibat limbah beton yang tidak dilakukan penanganan dengan serius. Untuk membatasi penggunaan agegat baru (fresh aggregate) dari alam ini sudah banyak dikembangkan teknologi daur ulang untuk perkerasan jalan. Tujuan penelitian ini untuk Mengetahui pengaruh limbah beton sebagai pengganti agregat kasar pada campuran laston (AC-WC) untuk perkerasan jalan raya terhadap nilai karakteristik marshall.Penelitian ini menggunakan metode eksperimen dan pengujian marshall dengan percobaan serta perbandingan sesuai dengan kadar variasi limbah beton sebagai pengganti agregat kasar 0%, 10%, 15%, dan 20% dan variasi kadar aspal 5%, 5,5%, 6%, 6,5% sesuai Spesifikasi Bina Marga Revisi 3 (2010). Metode analisis data pada penelitian ini menggunakan analisis ANOVA (Analysis of Variance) satu arah.Hasil yang didapat dari pengujian ini dihasilkan pengaruh nilai karakteristik marshall dengan kadar aspal optimum 6% menggunakan limbah beton optimum 15% yang berpengaruh baik terhadap nilai karakteristik marshall seperti nilai stabilitas sebesar 1869,30 kg, Flow sebesar 3,17 mm, VFB sebesar 76,97%, VMA sebesar 16,64 %, VIM sebesar 3,83% dan MQ sebesar 590,97 kg/mm. Dengan demikian campuran tersebut sesuai dengan persyaratan Spesifikasi Teknis Bina Marga 2010, Revisi 3

Hazardous industrial solid wastes require proper management to prevent negative impacts on human’s health and the environment. The generation of paint waste in the cosmetics industry is managed based on the hierarchy of waste management, starting from prevention, and then reduction, reuse, recycle, recovery and waste to product. Technical feasibility studies on improvement of the production and treatment of waste are used as an initial step in the selection of waste management models, followed by consideration of the environmental aspect and health effect of industrial workers. Efforts to reduce waste generation can be done by improving the production process and applying standard operating procedures. Implementing waste to product approach gave economic as well as environmental benefits. This option is possible based on the characteristic of paint waste including toxicity as Lethal Dose 50 and Toxicity Characteristic Leaching Procedure test result. Utilization of paint waste as fuel for boilers is one option, besides the use of paint waste as raw material for making paving blocks.

Today, crude oil trading industry is still an important industry in the world because it still has high fuel oil consumption. The crude oil prices tend to fluctuate causing the prediction of crude oil in the coming periods to be a challenge. Forecasting the price of crude oil can be done by various methods, one of them is ARIMA Box-Jenkins model with OLS method to estimate the parameter, but this method has several assumptions that must be met. As time goes by, many methods that discovered, one of them is artificial neural network which can combined with various parameter optimization methods such as Adaptive Simulated Annealing algorithm. Adaptive Simulated Annealing algorithm is an optimization method that inspired by the process of crystallization, the advantages of this algorithm has a running time faster than similar algorithms. The combination of artificial neural networks and Adaptive Simulated Annealing algorithms can be used to model the historical data without requiring assumptions in the analysis. Based on the analysis on this research, the best model is obtained FFNN 2-5-1 with MAPE value of 1.0042%. Keywords: neural network, Adaptive Simulated Annealing, crude oil.

The research purpose is modeling adaptive neuro fuzzy inference system (ANFIS) combined with autoregressive integrated moving average (ARIMA) for time series data. The main topic is application of Lagrange Multiplier (LM) test for input selection, determining the number of membership function and generating rules in ANFIS. Based on partial autocorrelation (PACF) plot, the lag inputs which are thought have an effect to data are evaluated by using LM-test. Procedure of LM test is applied to determine the optimal number of membership functions. Based on the result, a number of rule-bases are generated. The best model is applied for forecasting potato production data in Central Java. The case study of this research is modeling monthly data of potato production from January 2004 up to December 2016. From empirical study, ANFIS optimal was obtained with lag-1 and lag-11 as inputs with two membership functions and two fuzzy rules. The hybrid method based on ARIMA and ANFIS is also implemented. The result of the prediction with a hybrid method is compared to the ANFIS and ARIMA. Based on the value of Mean Absolute Percentage Error (MAPE), hybrid model ARIMA-ANFIS has a good performance as a model of ANFIS and ARIMA individually. Keywords: Time Series , Potato produ ction , hybrid, ANFIS, ARIMA, LM-test

It has been known from the previous researchers that the use of the heat radiation reflector can improve the efficiency of the LPG stoves. Based on the radiation theory, the radiation energy is emitted radially in all directions. Therefore, a kind of method to guide the heat radiation is required to minimize the heat losses. One of the method is to add some fins to the reflector in order to capture the potential heat loss from the non-finned reflector. In this work, we use one fin line reflector made from a plate of stainless steel in the shape of cutted-cone. The boiling water test is used to investigate the efficiency of LPG stoves. We find that the efficiency of LPG stoves can be increased by adding one fin line reflector by about 5.21% and 1.75% than that one without reflector and non-finned reflector, respectively. The result of the temperature distribution shows that one fin line reflector enlarges the area of complete combustion.

The intervention method is a time series model which could be used to model data with extreme fluctuation whether up or down. Stock price return tend to have extreme fluctuation which is caused by internal or external factors. There are two kinds of intervention function; a step function and a pulse function. A step function is used for a long-term intervention, while a pulse function is used for a short-term intervention. Modelling a time series data needs to satisfy the homoscedasticity assumptions (variance of residual is homogeneous). In reality, stock price return has a high volatility, in other words it has a non-constant variance of residuals (heteroscedasticity). ARCH (Autoregressive Conditional Heteroscedasticity) or GARCH (Generalized Autoregressive Conditional Heteroscedasticity) can be used to model data with heteroscedasticity. The data used is stock price return from August 2008 until September 2018. From the stock price return data plot is found an extreme fluctuation in September 2017 (T=110) that is suspected as a pulse function. The best model uses the intervention pulse function is ARMA([1,4],0) (b=0, s=1, r=1). The intervention model has a non-constant variance or there is an ARCH effect. The best variance model obtained is ARMA([1,4],0)(b=0, s=1, r=1)–GARCH(1,1) with the AIC value is -205,75088. Keywords: Stock Return, Intervention, Heteroscedasticity, ARCH/GARCH

When ammonia in waste water is lost inappropriately, it will raise an adverse environmental effect for the aquatic cycle. Anammox, anaerobic ammonia oxidation, is a novel process in which nitrite is used as an electron acceptor in the conversion of ammonium to nitrogen gas. The anammox process removes ammonium in the autrotrophic system by leaving little biomass. This study aims to analyze the effect of salinity on the growth of anammox bacteria. The samples used were from the brackish water sediments of the East Flood Canal River of Semarang. The isolation was done by gram staining and the bacteria were inoculated on media with different salinity concentration and the growth was measured using spectrophotometer. The results showed that anammox bacteria had a higher growth rate of 3% (control) when it was grown on a medium with a concentration of 9%. Anammox bacteria grown on anammox selective media showed that the bacteria were able to adapt to environments with different salinity concentrations of 2% and 9%. Key words: anammox, ammonium, nitrogen, anammox bacteria.

Tujuan kajian ini adalah menganalisis pengaruh kualitas pelayanan (service quality), penghargaan (rewards) dan kepuasan wajib pajak kendaraan bermotor terhadap capaian kinerja lembaga. Regresi linier berganda untuk menguji model yang dihipotesiskan secara statistik, serta untuk menentukan sejauh mana menggunakan model yang diajukan konsisten dengan data sampel. Hasil penelitian menunjukkan bahwa kualitas pelayanan mempunyai pengaruh secara positif dan signifikan terhadap capaian kinerja lembaga kemudian penghargaan mempunyai pengaruh secara positif dan signifikan terhadap capaian kinerja lembaga dan kepuasan wajib pajak mempunyai pengaruh secara positif dan signifikan terhadap capaian kinerja lembaga unit pelaksana teknis pendapatan dinas pendapatan Provinsi Riau serta secara bersama-sama kualitas pelayanan, penghargaandan kepuasan wajib pajak berpengaruh secara positif dan signifikan terhadap capaian kinerja lembaga unit pelaksana teknis pendapatan dinas pendapatan Provinsi Riau. Keywords :Kualitas Pelayanan (Service Quality), Penghargaan (Reward), Kepuasan Wajib Pajak dan Capaian Kinerja Lembaga

Water is one of the most important elements for human life, water treatment is done for human consumption and must fulfill the health requirements with the levels of certain parameters. Quality of Water Treatment II is the second water purification installation owned by PDAM Tirta Moedal Semarang City with production capacity of 60 l/s. Variables used in the water treatment process are correlated with each other, so used multivariate control chart. The Multivariate Exponentially Weighted Moving Average control chart is used for monitoring process mean, and the Multivariate Exponentially Weighted Moving Variance control chart is used for monitoring process variability. The variables used are colour, turbidity, organic substance, manganese and the total dissolved solid. MEWMA control chart with λ = 0.5, showed that the process mean is controlled statistically. MEWMV control chart showed that variability is controlled statistically in λ = 0.4, ω = 0.2 and L = 3.3213. MEWMA and MEWMV control chart showed that the process is not capable because it obtained the value of process capability index less than 1. Keywords: Water, Multivariate Exponentially Weighted Moving Average, Multivariate Exponentially Weighted Moving Variance, process capability.

Reliability analysis is the analysis of the possibility that the product or service will function properly for a certain period of time under operating conditions without failure. One configuration of components that can be formed is a series-parallel system on a filter capacitor circuit using 4 components consisting of 2 rectifier diodes, 1 capacitor, and 1 load resistor. The data used to obtain the value of system reliability is the time of failure based on the assumption of failure of the independent component. The function of the form on the system can be expressed by Ф( x )= x 1 x 3 + x 1 x 4 + x 2 x 3 + x 2 x 4 - x 1 x 3 x 4 - x 2 x 3 x 4 - x 1 x 2 x 3 - x 1 x 2 x 4 + x 1 x 2 x 3 x 4 . The parameter values of each distribution are calculated using the Median Rank Regression Estimation (MRRE) and Maximum Likelihood Estimation (MLE) methods. To test the data following a certain distribution or not, the calculation is manually done with the Anderson-Darling (AD) test so that it is known that the failure time data of rectifier diode 1 follows the weibull distribution with parameters and , failure time data of rectifier diode 2 follows weibull distribution with parameters and , failure time data of capacitors follow normal distribution with parameters and , and the failure time data of the load resistor following the gamma distribution with parameters and . From the calculation of system reliability, it shows that the higher the intensity of the system fails it will affect the value of reliability to be lower. A serial system from a parallel system functions if there is at least one component j in one subsystem that functions. Keywords: Reliability, Series-Parallel, MRRE, MLE, AD.

Autoregressive Integrated Moving Average (ARIMA) is stationary time series model after differentiation. Differentiation value of ARIMA method is an integer so it is only able to model in the short term. The best model using ARIMA method is ARIMA([13]; 1; 0) with an MSE value of 1,870844. The Intervention method is a model for time series data which in practice has extreme fluctuations both up and down. In the data plot the number of train passengers was found to be extreme fluctuation. The data used was from January 2009 to June 2017 where fluctuation up significantly in January 2016 (T=85 to T=102) so the intervention model that was suspected was a step function. The best model uses the Intervention step function is ARIMA ([13]; 1; 1) (b=0; s=18; r=0) with MSE of 1124. Autoregressive Fractionally Integrated Moving Average (ARFIMA) method is a development of the ARIMA method. The advantage of the ARFIMA method is the non-integer differentiation value so that it can overcome long memory effect that can not be solve with the ARIMA method. ARFIMA model is capable of modeling high changes in the long term (long term persistence) and explain long-term and short-term correlation structures at the same time. The number of local economy class train passengers in DAOP IV Semarang contains long memory effects, so the ARFIMA method is used to obtain the best model. The best model obtained is the ARMA(0; [1,13]) model with the differential value is 0,367546, then the model can be written into ARFIMA (0; d; [1,13]) with an MSE value of 0,00964. Based on the analysis of the three methods, the best method of analyzing the number of local economy class train passengers in DAOP IV Semarang is the ARFIMA method with the model is ARFIMA (0; 0,367546; [1,13]). Keywords: Train Passengers, ARIMA, Intervention, ARFIMA, Forecasting

Except getting coupon as a profit, there is loss probability in bond investment that is credit risks investment. One way to measure the credit risk of a bond is to use the credit metrics method. It uses the ratings of the bond issuer company and the transition rating issued by the rating company for its calculations. Mean Variance Efficient Portfolio (MVEP) can be used to make an optimal portfolio so that risk can be obtained to a minimum. An assessment of portfolio performance is needed to increase confidence to invest. Sharpe index can measure portfolio performance based on return value of bond. In this case, study has been conduct in two bonds which are Obligasi Berkelanjutan I Bank BTN Tahap II Tahun 2013 and Obligasi Berkelanjutan I PLN Tahap I Tahun 2013 Seri B. The optimum portfolio formed results 67,96% proportion for the first bond and 32,04% for the second bond. For the result, and there is Rp239,4235(billion) of portfolio risk formed. And there is 0,212496for Sharpe index performance assessment portfolio. Keywords: Bond, portfolio, credit risk, credit metrics, Mean Variance Efficient Portfolio, Sharpe index

Udang galah (Penaeus monodon Fab) merupakan salah satu udang yang penting secara ekonomi, sampai tahun 1992 menjadi komoditi ekspor non migas yang paling penting dari sektor perikanan. Sejak akhir tahun 1993 sampai sekarang, tingkat kematian Penaeus monodon Fab relatif tinggi dan karena keadaan ini telah menyebabkan banyak tambak roboh sehingga produksi udang menurun secara dramatis dari tahun ke tahun. Kabupaten Jenu merupakan salah satu daerah Tuban yang memiliki potensi perikanan besar, terutama untuk kolam air pemecah gelombang, yang paling top sebagai kabupaten lainnya. Ada banyak kasus mati udang sampai sekarang. Tapi, agar 80% kolam pemecah air pecah dan tidak operasional. Tujuan dari kegiatan pelayanan masyarakat ini adalah menerapkan teknologi kultur udang Imuno-Probiokulasi dengan metode tradisional plus (SI-PBR), meningkatkan produksi udang di Kabupaten Jenu, Tuban, Jawa Timur. Metode yang digunakan dalam kegiatan ini adalah sosialisasi / konseling, perencanaan dan panduan penerapan teknologi SI-PBR dalam satu periode (tiga bulan). Hasil ini menunjukkan indikasi positif. Ada pengetahuan petani yang berhenti melalui sosialisasi, namun juga menerapkan teknologi budidaya udang. Ada juga yang menunjukkan bahwa model SI-PBR dapat menurunkan produksi udang dari 272,43 kg / ha menjadi 854,66 kg / ha, artinya meningkat 313%. Kesimpulan dari kegiatan ini adalah model SI-PBR dapat meningkatkan produksi udang dan dapat diaplikasikan di daerah yang lebih luas di wilayah Tuban.

Mitra dalam kegiatan pengabdian ini adalah sentra pemotongan ayam pedaging di Desa Gontor Kecamatan Mlarak Kabupaten Ponorogo. Dalam proses produksinya mitra mengalami permasalahan yaitu limbah bulu ayam mencemari lingkungan di sekitar lokasi produksi. Karena masalah pencemaran limbah bulu ayam ini timbul permasalahan baru yaitu kondisi lngkungan yang tidak sehat terutama dari bau menyengat limbah. Dengan kegiatan pengabdian ini tim pengabdi mengusulkan proposal untuk mengatasi permasalahn mitra dengan cara melatih mitra menggunakan mesin penghancur bulu ayam. Bulu ayam yang sudah hancur nantinya akan digunakan sebagai pakan ternak ikan lele. Dengan demikian akan mengurangi dampak limbah bulu ayam yang dialami oleh mitra. Semakin nyaman lokasi produksi maka produktivitas mitra akan meningkat.

The development of BUMDes in Indonesia occurred after the issuance of Law No. 4 of 2015. This development is not only judged by the units formed but the number of studies as well. The development of BUMDes research has occurred significantly, this brings new needs so that these developments can be communicated. Bibliometrics are used to communicate the development of a discipline for further research needs. This study aims to map the development of research related to BUMDes from 2015-2020. The summary of this research is expected to be the starting point for further research in BUMDes studies. The research method used is quasi qualitative with bibliometric analysis. The research data is in the form of articles collected from the crossref meta data from 2015-2020. Filtering articles using the keywords "bumdes" and "village owned enterprises" and journals must be indexed on SINTA or SCOPUS. The results of this study indicate that of the 223 articles collected, 105 articles have been indexed in SINTA and 2 research articles have been indexed by SCOPUS. Trends in accounting research topics (2015-2020) are finance and management, and the potential for further research is related to the study of effective governance for BUMDes.Keywords: Bibliometric; BUMDes; Research Opportunities; Research Trends; SINTA ABSTRAKPerkembangan BUMDes di Indonesia terjadi setelah dikeluarkannya UU No. 4 Tahun 2015. Perkembangan ini bukan hanya dinilai dari unit yang terbentuk melainkan jumlah penelitian juga. Perkembangan penelitian BUMDes terjadi secara signifikan, hal ini membawa kebutuhan baru agar perkembangan tersebut dapat dikomunikasikan. Bibliometrik digunakan untuk mengkomunikasikan perkembangan suatu disiplin ilmu untuk kebutuhan penelitian selanjutnya. Penelitian ini bertujuan untuk memetakan perkembangan penelitian terkait dengan BUMDes dari tahun 2015-2020. Rangkuman penlitian ini diharapkan dapat menjadi pijakan awal untuk penelitian selanjutnya dalam kajian BUMDes. Metode penelitian yang digunakan yaitu kuasi kualitatif dengan analisis bibliometrik. Data penelitian berupa artikel yang dikumpulkan dari meta data Crossref dalam kurun waktu 2015-2020. Penyaringan artikel menggunakan keyword “bumdes” dan “village owned enterprice” serta jurnal harus terindeks di SINTA atau SCOPUS. Hasil dari penelitian ini menunjukan dari 223 artikel yang dikumpulkan terdapat 105 artikel yang sudah terindeks di SINTA dan 2 artikel penelitian terindeks SCOPUS. Tren topik penelitian akuntansi (2015-2020) adalah keuangan dan manajemen, dan potensi penelitian selanjutnya terkait dengan kajian tata kelola yang efektif untuk BUMDesKata kunci : Bibliometrik; BUMDes; Peluang Riset; SINTA; Tren Penelitian

The pros and cons of the obligation to carry out and disclose Corporate Social Responsibility (CSR) by companies make the government provide incentives through taxes. The tax incentive is stated in Law No. 38 of 2008, which states that CSR costs can be categorized as deductible expenses or as a deduction from taxable income. The law can provide an opening for companies to carry out tax aggressiveness. This study aims to analyze and prove the effect of CSR as deductible expense on tax aggressiveness in mining companies in Indonesia. The data source used is secondary data from financial reports and annual reports of mining companies for the 2017-2019 period which can be downloaded at www.idx.co.id. The sample selection used purposive sampling technique and data processing was carried out through multiple linear analysis with SPSS software. The results showed that CSR as deductible expense on tax aggressiveness and capital intensity had no effect on tax aggressiveness.Keywords: Exchange Rate, Tax Rate, Tunneling Incentive, Transfer Pricing ABSTRAK Pro dan kontra atas kewajiban melaksanakan dan mengungkapkan Corporate Social Responsibility (CSR) oleh perusahaan membuat pemerintah memberikan insentif melalui pajak. Insentif pajak tersebut tertuang dalam Undang-Undang Nomor 38 Tahun 2008, yang menyatakan bahwa biaya CSR dapat dikategorikan sebagai biaya yang dapat dikurangkan atau sebagai pengurang penghasilan kena pajak. Undang-undang tersebut dapat memberikan celah bagi perusahaan untuk melakukan agresivitas pajak. Penelitian ini bertujuan untuk menganalisis dan membuktikan pengaruh CSR sebagai biaya pengurang terhadap agresivitas pajak pada perusahaan pertambangan di Indonesia. Sumber data yang digunakan adalah data sekunder berupa laporan keuangan dan laporan tahunan perusahaan pertambangan periode 2017-2019 yang dapat diunduh di www.idx.co.id. Pemilihan sampel menggunakan teknik purposive sampling dan pengolahan data dilakukan melalui analisis linier berganda dengan software SPSS. Hasil penelitian menunjukkan bahwa CSR sebagai biaya pengurang terhadap agresivitas pajak dan intensitas modal tidak berpengaruh terhadap agresivitas pajak.Kata kunci: Nilai Tukar, Tarif Pajak, Tunneling Incentive, Transfer Pricing