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The purpose of this study was to obtain empirical evidence about the influence of competence, independence and religiosity of auditors on audit quality. Determination of sampling by using probability sampling with the type of proportionate stratified random sampling. The object of this research is auditors in Inspectorate General Ministry of Education and Culture with a total sample of 192 auditors. After the data is obtained, the results will be presented descriptively and analyzed to test the hypothesis. Data were analyzed using multiple linear regression analysis. The results showed that independence had an effect on audit quality, while the competency and religiosity variables had no influence. This study only discusses 3 (three) independent variables that influence audit quality, there may be other variables that can influence. Data in this study were obtained from instruments based on respondents’ answers. This can cause problems, if the respondent’s perception is different from the actual situation. For further research, it is better to understand the meaning of the instrument for measuring the research variables or developing the instruments themselves. ABSTRAK Tujuan penelitian ini dilakukan untuk memperoleh bukti empiris tentang pengaruh kompetensi, independensi dan religiusitas auditor terhadap kualitas audit. Penentuan sampling dengan menggunakan probability sampling dengan jenis proportionate stratified random sampling. Objek penelitian ini adalah auditor di lingkungan Inspektorat Jenderal Kemendikbud dengan jumlah sampel sebanyak 192 auditor. Setelah data diperoleh, hasilnya akan dipaparkan secara deskriptif dan dianalisis untuk menguji hipotesis. Data dianalisis dengan menggunakan analisa regresi linear berganda. Hasil penelitian menunjukkan bahwa independensi berpengaruh terhadap kualitas audit, sedangkan variabel kompetensi dan religiusitas tidak mempunyai pengaruh. Penelitian inihanya membahas 3 (tiga) variabel independen yang berpengaruh terhadap kualitas audit, kemungkinan masih ada variabel lain yang dapat mempengaruhi. Data pada penelitian ini diperoleh dari instrumen yang berdasarkan atas jawaban responden. Hal ini dapat menimbulkan masalah, jika persepsi responden berbeda dengan keadaan yang sebenarnya. Bagi penelitian selanjutnya hendaknya lebih memahami makna dari instrumen pengukuran variabel penelitian atau mengembangkan sendiri instrumen tersebut. JEL Classification: M41, M42

The implementation of Contextual Teaching and Learning (CTL) based on lesson study aimed to determine its effect on the biology learning achievement of high school students. This referred to quasi-experimental research by applying CTL learning based on lesson study to the experimental class and conventional learning in the control class. The population in this study amounted to 286 students (Science X class students of SMA Negeri 2 Jember). The sample in this study was determined through homogeneity test, normality test, and random sampling to determine the control class and the experimental class. The students' affective learning achievement was analyzed by using the independent sample t-test, while their cognitive learning achievement was analyzed by using ANAKOVA test. Based on the test results of the independent sample t-test, it was found that the students' affective learning achievement differed significantly between the students in experimental class and control class. Based on the results of ANAKOVA test, it was known that the application of CTL learning based on Lesson Study has a significant effect on students' cognitive learning achievement.

Sistem distribusi merupakan sistem penyalur tenaga listrik yang langsung berhubungan dengan pelanggan. Dalam penyaluran energi listrik tidak menutup kemungkinan terjadinya gangguan yang akan mempengaruhi keandalan suatu sistem distribusi. Untuk menunjang keandalan penyulang J4 maka dipasang alat pengaman fusesaver. Pada penelitian ini data yang digunakan adalah data rekap gangguan penyulang J4 sebelum dan sesudah pemasangan fusesaver. Data dianalisis dengan membandingkan nilai SAIFI dan nilai SAIDI sebelum dan sesudah pemasangan fusesaver. Hasil menunjukkan bahwa sebelum pemasangan fusesaver pelanggan penyulang J4 mengalami pemadaman sebesar 5.597478329 (kali/tahun) dan lama padam sebesar 10.50693617 (jam/tahun) dan setelah pemasangan fusesaver pelanggan penyulang J4 mengalami pemadaman sebesar 2.444891945 (kali/tahun) dan lama padam sebesar 3.001103471 (jam/tahun). Dari hasil analisis pengaruh pemasangan fusesaver terhadap penyulang J4 dapat meningkatkan presentase keandalan nilai SAIDI sebesar 71,44% pertahun dan nilai SAIFI sebesar 56.32% pertahun. Pemasangan fusesaver dapat berpengaruh terhadap keandalan pada penyulang J4 Gardu Induk Karang Joang Balikpapan dengan meningkatkan presentase keandalan nilai SAIDI dan nilai SAIFI

Karakteristik butir soal penting diketahui agar mendapatkan umpan balik dan informasi yang berharga untuk perbaikan, pembenahan dan penyempurnaan kembali butir-butir soal yang dikembangkan, sehingga pada masa-masa yang akan datang tes untuk mengukur hasil belajar yang dibuat dapat berfungsi sebagai alat ukur yang berkualitas tinggi. Tujuan penelitian ini adalah untuk membandingkan karakteristik butir soal instrumen penilaian kognitif mata pelajaran IPA SMP hasil pengembangan pada setiap sekolah, setiap jenis kurikulum, dan setiap akreditasi sekolah. Penelitian ini merupakan penelitian deskriptif kuantitatif dengan menganalisis karakteristik butir soal menggunakan teori tes modern. Lokasi penelitian di Sekolah menengah pertama atau Madrasah Tsanawiyah di Kabupaten Banjar sesuai cluster sampling. Data berupa hasil komparasi karakteristik butir soal. Hasil penelitian menunjukkan bahwa item fit memiliki kategori baik pada semua kurikulum, tingkat kesulitan tes dan daya beda memiliki kategori baik, distribusi respon jawaban memiliki kategori tidak baik, reliabilitas item memiliki kategori baik, dan kualitas tes memiliki kategori cukup baik.

This objective of this study is to improve student learning outcome on mathematics using the Google Meet Application in class X MIPA 3 SMA 1 Tawangsari, with 36 students which consist of 8 male and 28 female students. The technique of collecting data uses tests. Data analysis techniques are data reduction, presentation, and conclusion drawing. From the analizes, it can be seen from the increase in student learning outcomes from the pra siklus, siklus I to siklus II. This can be concluded that the use of the Google Meet application can improve student learning outcomes in mathematics in class X MIPA 3 SMA 1 Tawangsari.

Pencarian bahan alam yang mengandung senyawa golongan antibakteri masih perlu dilakukan. Mikroalga diketahui memproduksi metabolit intraseluler dan ekstraseluler yang memiliki aktivitas biologi seperti antibakteri, misalnya Spirulina platensis. Penelitian ini bertujuan untuk: (1) mengetahui golongan senyawa metabolit sekunder yang terkandung dalam ekstrak etanol mikroalga Spirulina platensis seperti alkaloid, triterpenoid dan steroid, saponin, fenol, flavonoid dan kuinon; dan (2) mengetahui potensi kandungan di dalam ekstrak etanol mikroalga Spirulina platensis sebagai antibakteri dilihat berdasarkan kandungan golongan senyawa metabolit sekunder yang telah diketahui. Prosedur penelitian ini meliputi: determinasi spesies mikroalga, ekstraksi dengan metode maserasi dengan pelarut etanol, evaporasi pelarut serta analisis deskriptif mengenai potensi antibakteri. Mikroalga yang digunakan dalam penelitian ini adalah Sprulina platensis Geitler. Hasil penelitian menunjukkan bahwa: (1) golongan senyawa metabolit sekunder yang terkandung dalam ekstrak etanol mikroalga Spirulina platensis adalah golongan senyawa alkaloid, saponin, fenol dan kuinon; dan (2) kandungan golongan senyawa alkaloid, saponin, fenol dan kuinon dalam ekstrak etanol mikroalga Spirulina platensis menunjukkan adanya potensi mikroalga ini sebagai sumber bahan alam yang mengandung senyawa antibakteri.

The high level of fish consumption was the main factor in the vulnerability of Hg exposure to the human body. The preliminary information of the total mercury (THg) concentration of Indian scad (Decapterus russelli) and Torpedo scad (Megalaspis cordyla) from Binuangeun fish auction in Lebak, Banten, Indonesia, was presented in this research. The objective of this research was to understand the distribution of THg in each organ of D. russelli (muscle, gut tissues, gonad, and eggs) and M. cordyla (muscle, liver, and gut contents). The results showed that THg in all samples were below the National Regulation limit from the National Agency of Drug and Food in mg/kg ww. THg gonad from D. russelli was showed highly significant (P < 0.01) lower compare THg in muscle, gut tissues, and eggs. Pearson’s correlation from THg in each organ of D. russelli compare to total weight and total length showed that concentration of THg in gonad highly significantly (p < 0.01) correlated with total body weight (r2 = 0.97) and total length (r2 = 0.96). M. cordyla was showed no correlation of THg in muscle compare to total length and total weight. The present study showed that D. russelli could accumulate higher mercury compare to M. cordyla and need caution while consuming this fish.

The purpose of this study is to describe students' thought processes in solving mathematical problems based on information processing theory. This research is a descriptive study with a qualitative approach that uses data collection techniques using the method of think aloud and interviews. The instrument in this study used written test questions and interview guidelines. The subjects in this study consisted of one high ability person, one moderate ability student and one low ability student. The results showed that information or stimulus in the form of questions received by students with high, medium, and low mathematical abilities entered the sensory register through the sense of sight and sense of hearing. Then attention occurs after reading the problem and perception arises. Next, students realize perception by retrieval the concepts needed from long term memory to solve problems. When conducting a retrieval of students with moderate mathematical abilities, there is a student who experiences a retrieval failure in explaining the concept. Then for students who have low mathematical ability, the concepts needed for short term memory are not stored well by long term memory, so students often experience errors and forget.

At the beginning of 2020 the world was shocked by the corona virus pandemic (Covid-19) which infected almost all countries in the world. In Indonesia this has an impact on the manufacturing industry sector and survey services. Through this phenomenon, researchers want to look at human psychological factors, how anxious they are about the impact of covid-19, which can lead to potential infection, reduced personal income, companies going bankrupt, massive layoffs, reduced need for staples, and communication between employees which is obstructed. The study design used a cross sectional approach by distributing questionnaires to 220 employees, from the manager, supervisor and staff level using the Discriminant analysis method so that the discriminant function to determine the level of anxiety evaluation was D = -0.003 + 0.634x1 + 0.696x3 - 0.520x4 + 0.168 x5 - 0.864x7.

The purpose of this study is to determine the influence of motivation, discipline, adversity quotient and integrity toward teachers’ competency test (UKG) of physical education and sports teachers in Banjarmasin and Banjarbaru. The method used in this study was a comparative causal method. Data analysis was used to determine the effect of exogenous variables with endogenous variables and between variables using Path Analysis with statistical calculations using Lisrel 8.80. Research data were collected using a research instrument in the form of a questionnaire from four existing exogenous variables, namely motivation (X1), discipline (X2), adversity quotient (X3), integrity (X4), and documentary analysis for endogenous variables resulting from teachers’ competency test (UKG) of physical education and sports teachers (Y). The result of this study is motivation, discipline, adversity quotient and integrity have a positive direct effect on teachers’ competency test (UKG) of physical education and sports teachers in Banjarmasin and Banjarbaru.

Akar kuning ( Arcangelisia flava Merr.) merupakan salah satu tanaman yang tumbuh di Kalimantan Tengah dan secara turun temurun digunakan sebagai pilihan pengobatan beberapa penyakit kulit dan terbukti mempunyai aktivitas antibakteri. Pembuatan sediaan topikal antibakteri berbahan fraksi aktif A. flava sangat potensial dilakukan untuk mengoptimalkan penggunaan dalam pengobatan sekaligus meningkatkan nilai ekonomis dari A. flava . Tujuan penelitian ini untuk mendapatkan formula gel fraksi aktif A. flava sebagai antibakteri yang paling baik secara fisik.Formula gel dibuat dengan variasi jenis dan konsentrasi gelling agent .Gel fraksi aktif A. flava diuji secara fisika, kimia, dan biologi seperti organoleptis, homogenitas, daya sebar, pH, daya lekat, dan daya hambat terhadap Staphylococcus aureus . Hasil formulasi sediaan gel fraksi aktif A. flava dengan basis NaCMC memenuhi syarat sifat fisik dan zona hambatan 11,6 mm pada Formula 1 dan 13,4 mm pada Formula 2, sedangkan sediaan gel dengan basis Carbophol 943 pada Formula 1 dan 2 memenuhi syarat sifat fisik dan zona hambat 10,9 mm pada Formula 2.Formula gel yang memenuhi kriteria secara fisik adalah Formula 2 dengan Carbophol 1,5% sebagai gelling agent . Kata Kunci: Akar kuning, antibakteri, gel, Staphylococcus aureus ABSTRACT Akar kuning (Arcangelisia flava Merr.) is a plant that grows in Central Kalimantan and has been used as a treatment option for several skin diseases and has been shown to have antibacterial activity. The making of topical antibacterial preparations made from the active fraction of A. flava is very potential to be done to optimize the use in treatment while increasing the economic value of A. flava. The purpose of this study was to obtain the active A. flava fraction gel formula as the best natural antibacterial. The gel formula was made with variations in the type and concentration of the gelling agent. Arcangelisia flava Merr. active fraction gel was tested physical, chemical, and biological, such as organoleptic, homogeneity, spreadability, pH, adhesion, and bacterial inhibitionagainst Staphylococcus aureus. The results of the formulation of the active gel of A. flava based on NaCMC base fulfills physical condition requirements and shows an inhibition zone of 11.6 mmin Formula 1 and 13.4 mm in Formula 2, while gel preparation based on Carbophol 943 Formula 1 and 2 fulfill the physical characteristic requirements and show the inhibition zone of 10.9 mm in Formula 2.Gel formula that meets the physical criteria is Formula 2, with 1.5% Carbophol as a gelling agent. Keywords: Akar kuning, antibacterial, gel, Staphylococcus aureus

The development of science and technology in the 21st century is increasingly leading to make biotechnology as one of the disciplines that must be mastered by learners. Learners need a good understanding of biotechnology so that the knowledge they have gained can be applied in everyday life and provide the life skills to the students. One of his efforts is the use of student’s book based on the STEM with LBL integration. This research is a development research using ADDIE model consisting of five stages namely analysis, design, development, implementation and evaluation. The value of the validity of the student ‘s book is 92% with a category very valid. The practical value of the student’s book based on student questionnaire is 88,8% and the observation value of learning implementation is 89,5% so that student's book can be used in the learning subject of biotechnology class XII high school in Jember.

Education plays a very important role and factor in human life as it becomes a vehicle to create qualified human resources in terms of knowledge and skill. In implementing this educational objective, a learning model is required to be able to motivate the students in learning so that the students’ cognitive and effective increase. Problem-based learning model with audio visual media is considered to be one of the learning models which can improve the students. This study aimed to determine the effect of the problem-based learning model with audiovisual media on cognitive learning outcomes of the seventh-grade students at SMP Negeri 9 Jember on environmental pollution subject. Quasi-experimental research with control class and the experimental class was applied in this research. In the experimental class, learning activity was carried out by applying problem-based learning model with audiovisual media whereas the Discovery Learning model with an image as its media was taught in the control class. The data of the students' cognitive learning outcomes were obtained through the pre-test and post-test scores, the students' affective learning outcomes were collected through direct observation in a classroom by using observation sheet consisting of five aspects in which they were activeness, responsibility, collaboration, discipline, and interaction. The application of problem-based learning model with audiovisual media had a significant effect with a probability as much as 0,000. The affective learning outcomes influenced significantly with the probability value of the T-test was 0,000

Tujuan dari penelitian ini adalah untuk mengetahui peningkatan prestasi belajar Menerapkan Konsep Termodinamika dalam Mesin Kalor melalui strategi pembelajaran Certainly of Response Index (CRI) pada siswa Kelas XI MAT-IA 2 SMA Negeri 1 Magetan Semester II Tahun Pelajaran 2016/2017. Data yang dikumpulkan menunjukkan bahwa hasil belajar fisika siswa pada standar kompetensi “Menerapkan Konsep Termodinamika dalam Mesin Kalor“ siswa Kelas XI MAT-IA 2 SMA Negeri 1 Magetan dalam kategori rendah. Berdasarkan hasil ulangan harian nilai rerata yang dicapai 55,31, dan prosentase ketuntasan siswa 56,25% atau 18 siswa dari jumlah keseluruhan 32 siswa,. Penelitian ini merupakan penelitian tindakan kelas yang dilaksanakan dalam 3 siklus, terdiri atas 6 pertemuan. Tiap siklus meliputi kegiatan perencanaan, pelaksanaan, observasi dan refleksi. Data diambil dengan menggunakan instrumen tes, wawancara, angket dan jurnal. Peranan strategi pembelajaran Certainly of Response Index (CRI) dalam meningkatkan kemampuan Fisika materi ajar Menerapkan Konsep Termodinamika dalam Mesin Kalor ini ditandai adanya peningkatan nilai rerata (Mean Score), yakni : pada siklus I 72,81; siklus II 77,03, dan siklus III 82,97. Selain itu juga ditandai adanya peningkatan persentase ketuntasan belajar, yaitu siklus I hanya 65,63%, siklus II 81,25%, siklus III mencapai 96,88%.

Theory and practice are the one-entity that must be mastered in studying biology. Facts show that biological knowledge is not accompanied by practice of such science so that it focuses on theory. For that, it takes a learning approach that develops the skills to process knowledge acquisition that is the process skill approach. In addition to implementation of the strategies used, success in teaching and learning can not be separated from the teacher's efforts. Lesson Study is one that can be used as a method for teachers to exchange ideas in the preparation and development of biology learning plan. The purpose of this research is to know the effectiveness of process approach based on Lesson Study on Biology student learning outcomes. This research type is quasi experimental by applying approach of process skill base on Lesson Study in experiment class and conventional learning model, that is lecturing and question and answer in control class. Results of the analysis using the effectiveness test using gain score. Average gain score of the experimental class is greater than the average gain score control class which means that learning using the approach of Lesson Study based process skills is more effective than conventional learning. Result of the affective value analysis using independent t-test shows (sig = 0,000

 IbM Produksi insektisida Nematoda Entomoppatogen (NEP) untuk mengendalikan hama kubis ulat plutella (Plutella xylostella) dan ulat kroksi (Crocidolomia binotalis) telah dilaksanakan di kelompok tani “Mulia 1” dan kelompok tani “Mulia 2”, desa Balung Lor, Kecamtan Balung, Kabupaten Jember. Permasalahan yang dihadapi petani kubis di desa ini adalah kelompok tani kubis di desa ini masih terbiasa menggunakan insektisida sintetik untuk mengendalikan hama utama tanaman kubis. Mengingat dampak negatif yang dapat timbul akibat penggunaan pestisida sintetik yang tidak bijaksana, maka perlu memasyarakatkan teknik pengendalian hama utama pada tanaman kubis yang aman bagi manusia dan lingkungan, dalam upaya mengurangi pemakaian insektisida sintetik yang berlebihan. Solusi yang ditawarkan adalah membuat dan menggunakan sendiri insektisida NEP dengan memanfaatkan bahan baku yang tersedia di alam. Insektisida yang dihasilkan lebih murah dan ramah lingkungan.Metode pelaksanaan yang dilakukan menggunakan metode ceramah, diskusi dan demonstrasi plot.Target luaran dari kegiatan Program IbM adalah menghasilkan NEP berbahan aktif Steinernema carpocapsae isolat lokal dan bakteri simbion Xenorhahabdus sp. yang efektif untuk hama kubis, kelompok tani dapat mengaplikasi sendiri hasil insektisida NEP ke tanaman kubis dan modul teknik pembuatan NEP. Kata kunci: Crocidolomia binotalis, Nematoda Entomopatogen Plutella xylostella, Steinernema carpocapsae

High anthropogenic activity in Batam could be causing alteration to Batam marine ecosystem and living organism, such as fishes. In the present article, we present preliminary information on mercury concentration in fish. Up to five teen species of fish were caught from fisherman fish collector in Batam. The highest concentration of Hg was found in kakap putih fish muscle (0.22 μ/g) and the lowest was found in belanak fish muscle (0.02 μ/g). All of the fish samples were not exceeding the permissible guideline. The highest arsenic and selenium concentration were found in tembang fish muscle and sonang fish muscle (9.82 μ/g and 5.43 μ/g), respectively, and the lowest concentration of Se was found both in kakap putih fish muscle (1.92 μ/g and 3.39 μ/g), respectively. Arsenic content in all samples were exceeding permissible guideline by SNI. This data have used as a preliminary data for heavy metals concentration in fish from Batam Island, Indonesia. Regular monitoring might have needed to see the trends of contaminants.

Determination of organic mercury compounds from Pinna muricata have been carried out. The objective of this research is to evaluate different drying temperature towards total mercury concentration and mercury distribution in P.muricata organs, from Kenjeran, Surabaya. The first step was oven drying the fresh sample of organ and whole body of bivalve. The dried product was reacted with HCl by ultrasonic irradiation for mercury leaching and followed by NaOH and ultrapure water Milli-Q addition for washing step. Pre-concentration towards organic mercury has been done using chloroform to transfer organic mercury into organic phase. Ethanol was used as dispersion agent to enhance extraction. Analysis was performed using Mercury Analyzer for total and organic mercury. The results indicate that total mercury distribution with an average value of concentration in Pinna muricata were as follows: digestive tract > gills > muscle for 60 °C drying and muscle > gills > digestive tract for 40°C, respectively. Organic mercury species distribution results were as follows: muscle > gills > digestive tract with percentages: 63.13; 59.25; 20.76% (60°C drying) and 64.84; 37.77; 17.76% (40°C) from total mercury, respectively.

The sensitivity of marine microalgae to metal contamination has been used for years and provide important information for predicting the impact of marine pollution. Toxicity testing was carried out in a laboratory to investigate copper toxicity on the growth and chlorophyll-a content of Isochrysis sp. Isochrysis sp. cultures were exposed for 96-h to copper ranging from 15 to 134 µgL−1. The results showed that copper significantly decreased the growth of Isochrysis sp. with IC50 value (the concentration caused 50% growth reduction) of 52.16 µg L−1. The cells number decreased drastically and increasing growth inhibition was observed by 65.24 % at 76 µg L−1 to 97.147 % at 134 µg L−1. A similar result was also observed for the chlorophyll-a content, which was decreased drastically after 96-h at the concentration of Cu above 76 µg L−1. Our results indicate that Isochrysis sp. is sensitive to copper and can be used as a good bio-indicator for metal contamination in the marine environment.

Metals are bound to a different phase in sediment and that speciation reflects their bioavailability for an organism. The speciation of Cu and Ni in sediment in Benoa Bay, Bali was not well investigated. Thus, this study was aimed to determine Cu and Ni speciation in sediment from Benoa Bay, Bali and to assess their mobility. Sediment samples were collected from 11 observation points (stations) in Benoa Bay in March 2017. Modified BCR (Community Bureau of Reference) protocol was applied to extract different Cu and Ni species in the sediment namely metal associated with carbonate fraction (F1), iron/manganese oxide (F2), organic and sulfides (F3) and mineral (F4). The result revealed that Cu was dominantly associated with mineral (>50% of Cu in F4), therefore, Cu resembled the lithogenic origin. Opposite, Ni was associated with carbonate and iron/manganese oxide almost in all observation points indicating anthropogenic origin. Risk assessment code (RAC) was computed to determine the possibility of that Cu ...

Fish is main source of protein and primary component of human diet. The objective of this research was to evaluate the Health Benefit Value of Selenium (HBV-Se) as a food safety index from mercury contamination in marine fish consumption at Bintan areas. Five fish species commonly consumed and estimated have high concentration of mercury was collected from market. Fish tissues were dried at 40°C during 48 hours and grinded until fine powder. Total mercury (THg) was direct measured by Direct Mercury Analyzer (DMA) NIC-MA3000 while Selenium total (Se) was measured by ICP OES with microwave digestion for sample preparation. Hg and Se value were calculated to gain HBV-Se index. The mercury concentration varies from 0.19 mg/kg in Benggol to 1.14 mg/kg in Tenggiri. The selenium concentration varies from 3.98 mg/kg in Selikur to 6.93 mg/kg in Tuna. All the values are within the SNI guidelines, for which the limit is 0.5 mg/kg for fish but exceed BPPOM permissible limit. Total mercury value from the highest were Tenggiri, Scomberomorus commerson>Selar, Atule mate>Selikur, Megalaspis cordyla>Tuna, Thunnus tonggol>Benggol, Decapterus russelli. HBV-Se of five species fishes from Bintan areas showed positive value and it means safe for consumption. Measurement only total mercury as single data will give different interpretation due to mercury contamination in marine food consumption so HBV-Se showed more complete interpretation about food safety due to mercury contamination.

A B S T R A C T This paper aims to analyze return on equity, debt to equity ratio, price earning ratio, asset growth, and inflation on stock return on Property and Real Estate companies. Sample collection techniques in this study is purposive sampling to produce 25 samples property and real estate companies. The data required in this study were obtained from the Indonesian Capital Market Directory (ICMD, Indonesia Stock Exchange (IDX) and Bank Indonesia (BI). Data analysis method used is multiple linear regression using SPSS . The study concluded that simultaneous return on equity, debt to equity ratio, price earning ratio, asset growth, and inflation significant effect on stock return. While the partial test results show return on equity, price earning ratio, and inflation significant effect on stock return and debt to equity ratio and assets growth does not significantly affect the stock return .The results of this study indicate that the return on equity, price earning ratio, and inflation are used by investors to predict the stock return of property and real estate company listed on the Indonesia Stock Exchange 2007-2012 period. A B S T R A K Penelitian ini dilakukan untuk menguji return on equity , debt to equity ratio, price earning ratio, assets growth, dan inflasi terhadap return saham pada perusahaan property dan real estate. Teknik pengambilan Sampel dalam penelitian ini adalah purposive sampling sehingga menghasilkan 25 sampel perusahaan property dan real estate. Data yang diperlukan dalam penelitian ini diperoleh dari Indonesian Capital Market Directory (ICMD), Bursa Efek Indonesia (BEI) dan Bank Indonesia (BI). Metode analisis data yang digunakan adalah Regresi Linear Berganda dengan program SPSS. Hasil penelitian menyimpulkan bahwa secara simultan return on equity , debt to equity ratio, price earning ratio, assets growth, dan inflasi berpengaruh signifikan terhadap return saham. Sedangkan hasil pengujian secara parsial menunjukkan return on equity, price earning ratio, dan inflasi berpengaruh signifikan terhadap return saham dan debt to equity ratio dan assets growth tidak berpengaruh secara signifikan terhadap return saham.Hasil penelitian ini menunjukkan bahwa return on equity, price earning ratio, dan inflasi yang digunakan oleh investor untuk memprediksi return saham perusahaan Property dan Real Estate yang terdaftar di Bursa Efek Indonesia periode 2007-2012. JEL Classification: G10, F62

A B S T R A C T PDRB is defined as a number of additional values that is resulted of whole efford units in a region or as whole numbers of the final goods and fees from the entire of economic units of a region. PDRB’s level is able to describe a regional economic growth. The hight of economic growth level is appointed with the hight of value’s level of PDRB, in which is that region has economic progress. PAD, DAU, DAK, and DOK are the factors which have contribution into PDRB construction. According to that the purpose of this research is to identify how many influences among PAD, DAU, DAK, and DOK to PDRB in the Papua province. In doing this research is used multiple regretion analization method by using 5 years data of PAD, DAU, DAK, and DOK during 2009 to 2013. There are significant research result PAD, DAU, DAK and DOK to PDRB. A B S T R A K PDRB didefinisikan sebagai jumlah nilai tambah yang dihasilkan dari seluruh unit efford di wilayah atau sebagai nomor seluruh barang akhir dan biaya dari seluruh unit-unit ekonomi suatu daerah. Tingkat PDRB adalah mampu menggambarkan pertumbuhan ekonomi regional. Hight tingkat pertumbuhan ekonomi ditunjuk dengan hight tingkat nilai tentang PDRB, di mana adalah bahwa daerah memiliki kemajuan ekonomi. PAD, DAU, DAK, dan DOK merupakan faktor yang memiliki kontribusi dalam pembangunan PDRB. Menurut bahwa tujuan dari penelitian ini adalah untuk mengidentifikasi berapa banyak pengaruh antara PAD, DAU, DAK, dan DOK terhadap PDRB di provinsi Papua. Dalam melakukan penelitian ini digunakan metode multiple regresi Alat analisa dengan menggunakan 5 tahun data PAD, DAU, DAK, dan DOK selama 2009 hingga 2013. Ada signifikan hasil penelitian PAD, DAU, DAK dan DOK terhadap PDRB. JEL Classification: H83, M12