Pros and cons of the benefits of IFRS adoption have become an ongoing debate following the inconclusive results of prior studies. Whether IFRS increase value relevance of accounting information or not, especially in developing countries is an interesting and relevance research question. Indonesia as one of the developing countries that committed to adopting IFRS has an interest in obtaining empiric evidence on the value relevance of accounting information after nearly five years of IFRS implementation. This study aims to fill the need to enhance adopters' compliance with the standard. Ohlson Modified Model (1995) is used to test the value relevance of accounting information. Using longitudinal data of listed manufacturing companies in Indonesia Stock Exchange (IDX), this study confirms that value relevance of accounting information increase after IFRS adoption than before adoption. The results robust using Pooled Least Square and Random effect model.

The study aims to prove whether good corporate governance (GCG) is able to predict the probability of companies experiencing financial difficulties. Financial ratios that traditionally used for predicting bankruptcy remains used in this study. Besides, this study also compares logit and probit regression models, which are widely used in research related accounting bankruptcy prediction. Both models will be compared to determine which model is more superior. The sample in this study is the infrastructure, transportation, utilities & trade, services and hotels companies experiencing financial distress in the period 2008-2011. The results show that GCG and other three variables control i.e DTA, CR and company category do not prove significantly to predict the probability of companies experiencing financial difficulties. NPM, the only variable that proved significantly distinguishing healthy firms and distress. In general, logit and probit models do not result in different conclusions. Both of the models confirm the goodness of fit of models and the results of hypothesis testing. In terms of classification accuracy, logit model proves more accurate predictions than the probit models.

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

This research was conducted in soil chemical laboratory, Faculty of Agriculture, Andalas University, Indonesia from December 2016 until May 2017. The purpose of this research is to determine the level of activeness of powder of Sub-bituminous coal with Sodium Hydroxide (NaOH) and to determine the appropriate dosage of the mixture in improving the chemical properties of Ultisols. This research was conducted in 2 stages: first stage study with 10 treatments (1% to 10% (w/w) NaOH) and the second stage study on soil using 15 treatment combinations (3 doses of powder Sub-bituminous coal with 5 doses of NaOH). The results of the first stage of research are the addition of NaOH in Sub-bituminous could increase the activity of powder Sub-bituminous coal with parameters of pH, CEC, and increases the number of O-H, C=O, and CH 3 groups. The results of stage II study is the provision of a mixture of 20 ton.ha -1 of Sub-bituminous coal powder and 10% of NaOH were able to increases the pH of H 2 O, CEC, organic-C, Available-P, and Total-N Ultisol each of 1.49 units, 28.08 me.100g -1 , 1.63 % C, 2.37 ppm P, 0.06% N, and decreases Al-exch Ultisol by 1.17 me.100g -1 and , SAR Ultisol by 0.03, and ESP Ultisols by 0.82 % compared to natural soil.

The food crisis can be carried out only in Indonesia as a result of the Covid-19pandemic. Concrete steps are carried out using empty yards around the housing. Thisactivity provides sanitation fishers with knowledge and practices of fish cultivation inBanjar Wijaya Housing Tangerang City. On average they are married and their incomeis insufficient. The implementation method used is socializing in the form of counselingand assistance. Stages of activities carried out provide knowledge and arrange thenecessary tools and manufacture of fish farming in buckets and vegetables. The selectedfish is oxygen resistant. Maintenance for 42 days produces catfish and kale harvest. Thisactivity should increase the participants' knowledge from the average of the correctanswers.

This experiment is about the evaluation of characteristic alteration of soil nutrients after ten years at tropical rain forest Bukit Gajabuih Gunung Gadut Padang. This experiment was conducted from November 2006 - April 2007.  This experiment is arranged based on anova design with three treatments which was based on three great groups of land ( oxic-dystroudept (eutriccc, aquic), oxic-dystroudept (xanthic), oxic-typic-dystroudept (xanthic)).  The purpose of this experiment was to study the alteration of soil fertility characteristics  (K, Ca, Mg, Na, P and C/N) in ten years period (1995-2005) in tropical rain forest at Bukit Gajabuih Padang, to observe vegetation variety alteration, and the relationship with the land fertility characteristics.  From the experiment was found that nutrient status of the soils altered after ten years (*1995-2005).  Available P content increased about 77%, exchangeable Na and K  increased 86,04% and 53.65%, respectively.  On the other hand, exchangeable Mg and Ca decreased 3,05% and 65,88%, respectively.  Land C/N ratio decreased about 21,39%. The experimental plot had low soil pH.Key Words: tropical rain forest, soil nutrient status

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

The government has issued a new provision on income tax on micro, small and medium enterprises, namely income tax on income from businesses that are received or obtained by taxpayers who have certain gross circulation. Where points are set out in the government regulation there is a reduction in tariffs, with a certain time limit, to create justice, certainty and usefulness of the law. This is to encourage the public to participate in formal activities by providing convenience and being more equitable to taxpayers who have a certain gross circulation for a certain period of time. This study aims to examine whether the reduction in income tax rates, the dimensions of justice, the simplicity of calculations and the level of tax corruption affect the taxpayer compliance of micro small and medium businesses. This study uses an associative type of research with a quantitative approach. Method Sampling was carried out using a purposive sampling method. As many as 100 respondents. The data used in this study are primary data by distributing questionnaires and measuring variables with a Likert scale taken from taxpayers of micro, small and medium businesses registered at the Pulogadung Pratama tax office. Analysis method using Structural Equation Modeling (SEM) with the help of SmartPLS 3.0 software. Then the results of the analysis will be presented in tabular form and will be analyzed. The results of this study indicate that the reduction in final income tax rates has a significant effect on tax compliance of micro small and medium businesses, justice dimensions have a significant effect on tax compliance of micro small and medium businesses, the simplicity of calculation has a significant effect on tax compliance of micro small and medium businesses and the level of tax corruption has a significant influence on the compliance of taxpayers of micro small and medium businesses).