Abstract. Harefa MS, Nasution Z, Mulya MB, Maksum A. 2021. Mangrove species diversity and carbon stock in silvofishery ponds in Deli Serdang District, North Sumatra, Indonesia. Biodiversitas 23: 655-662. Mangrove-based silvofishery ponds are promoted as a win-win solution for biodiversity conservation, climate change mitigation as well as income generation for coastal communities. This study aimed to analyze the species diversity and carbon stock of mangrove vegetation in silvofishery ponds in Tanjung Rejo Village, Percut Seituan Sub-district, Deli Serdang District, North Sumatra, Indonesia. Data of the mangrove species were obtained using vegetation analysis, and the potential carbon stock was estimated based on allometric equations of both above- and below-ground tree biomass. For this purpose, plot samples from 22 silvofishery ponds were taken by establishing 5 aligned circular plots, each with a radius of 5.64 m, perpendicular to the coastline and with a distance of 15 meters between their perimeters. The results show that the mangrove species with the highest Importance Value Index (IVI) was Rhizophora apiculata (122.05%), followed by Excoecaria agallocha (42.29%) and Avicennia marina (36.84%), and the lowest IVI was Sonneratia caseolaris (1.48%). Higher IVI values indicate a larger carbon deposit from mangrove vegetation in silvofishery ponds. Our results indicate that mangrove area coverage of 44-80% per hectare in silvofishery ponds can deposit 40-50 tonnes of carbon per hectare and have greater potential carbon stock compared to coverage below 40%. The mangrove management activities with the sylvofishery scheme have a good impact on the community's economy and also maintain the existence of mangroves as carbon storage.
This study aims to determine the role of treasurer's experience and knowledge on Permendagri (Minister Regulation) No. 55/2008 to create the effectiveness of administration and preparation of the accountability reporting system. This study is an explanatory survey using primary data. The scope of the study includes the new expanded regional governments, namely; the districts of Batubara, Padang Lawas, South Labuhan Batu and North Labuhan Batu. The effectiveness of the administration and preparation of the accountability reporting system is used as a dependent variable and both treasurer's experience and knowledge are the independent variables. The study population comprises of 310 people where 115 people are selected as the sample using the purposive random sampling method. The study founds that the experience variable does not affect the effectiveness of the administration and preparation of the accountability reporting system; meanwhile, the knowledge variable has an effect on the effectiveness of the administration and preparation of the accountability reporting system. Keywords: Effectiveness of the administration and preparation of the accountability reporting system, Experience and knowledge.
Many cases of investors who experience losses in investing by buying company shares have led to thoughts about what information is actually needed by investors in reducing the possibility of mistakes. The purpose of this research is to find and create the latest model of information that should be conveyed to reduce the occurrence of multi-interpretation of information. The population used is 540 companies listed on the Stock Exchange with the criteria of having active financial and web reports at the time of the study, then the target population becomes 302 with the sampling method using saturated samples then the entire target population is sampled as many as 302 companies. The analysis used is path analysis using the smart PLS tool, The researcher managed to make a finding that at alpha five percent, profitability directly had a positive and significant effect on general corporate information, and stock prices, but not on foward-looking information. General corporate information directly affects the stock price while foward-looking information does not significantly influence the stock price. Indirectly, profitability has a positive and significant effect on stock prices through general corporate information, but not through foward-looking information.
Penelitian ini bertujuan untuk mengetahui dan menganalisis perilaku cost stickiness serta faktor-faktor yang mempengaruhinya seperti asset intensity, employee intensity, equity intensity, return on equity, free cash flow, leverage, dan size pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2014-2018. Penelitian ini merupakan penelitian kuantitatif dengan penelitian bersifat asosiatif kausal dan menggunakan data sekunder berupa laporan keuangan perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2014-2018. Populasi dalam penelitian ini adalah seluruh perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2014-2018 yang berjumlah 184 perusahaan. Teknik pengambilan sampel menggunakan teknik purposive sampling dengan berdasarkan kriteria-kriteria tertentu sehingga terdapat 120 perusahaan manufaktur yang dijadikan sebagai sampel penelitian. Data dalam penelitian ini diolah dengan menggunakan software SPSS versi 22. Hasil penelitian menunjukkan bahwa terdapat perilaku cost stickiness pada kategori biaya penjualan, administrasi, dan umum perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2014-2018. Selain itu, faktor asset intensity dan leverage berpengaruh positif dan signifikan terhadap cost stickiness. Employee intensity memiliki pengaruh signifikan negatif terhadap tingkat cost stickiness. Sedangkan faktor equity intensity, return on equity, free cash flow, dan size tidak berpengaruh terhadap cost stickiness.
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