Abstrak: Faktor-Faktor yang Mempengaruhi Kebijakan Dividen pada Sektor Industri Barang Konsumsi. Penelitian ini bertujuan untuk mengetahui pengaruh variabel kepemilikan manajerial, kepemilikan institusional, dan kesempatan investasi terhadap kebijakan dividen dengan menggunakan likuiditas sebagai variabel pemoderasi pada perusahaan sektor industri barang konsumsi yang terdaftar di Bursa Efek Indonesia periode 2008-2013. Penelitian ini termasuk dalam penelitian asosiatif (hubungan), yaitu penelitian yang bertujuan untuk mengetahui hubungan dua variabel atau lebih. Populasi penelitian ini adalah perusahaan sektor industri barang konsumsi yang terdaftar di Bursa Efek Indonesia periode 2008-2013. Tehnik pengambilan sampel menggunakan purposive sampling. Terdapat 7 perusahaan yang memenuhi kriteria sebagai sampel penelitian sehingga data penelitian berjumlah 42. Hasil penelitian ini adalah kepemilikan manajerial berpengaruh positif tetapi tidak signifikan terhadap kebijakan dividen, kepemilikan institusional berpengaruh positif dan signifikan terhadap kebijakan dividen, kesempatan investasi berpengaruh  negatif dan signifikan terhadap kebijakan dividen, likuiditas mampu memoderasi kepemilikan manajerial terhadap kebijakan dividen, likuiditas mampu memoderasi kepemilikan institusional terhadap kebijakan dividen, likuditas tidak mampu memoderasi kesempatan investasi terhadap kebijakan dividen, dan kepemilikan manajerial, kepemilikan institusional, dan kesempatan investasi berpengaruh bersama-sama terhadap kebijakan dividen.   Kata kunci: kebijakan dividen, kepemilikan manajerial, kepemilikan institusional, kesempatan investasi

The purpose of this research are: 1. To develop the product of teaching material of introduction to accounting practice for accounting student’s based on systematic prosedur. It is expected that it will be a understandable teaching material with skill process of competency based approach. 2. To know the use of developing teaching material of introduction to accounting practice in increasing the student’s ability of introduction to accounting practice of accounting students of STIE Darmajaya Bandar Lampung.The research design uses research and development design (R&D). The development that is used is teaching material of introduction to accounting following the Instructional of Development Model (MPI). It consist of 4 steps: first arrangement of GBPP,  second arrangement of SAP, third development of teaching material and formatif evaluation. It consist of  formative evaluation I it is  reviewed by the expert of material and learning designer, formative evaluation II is one by one, formative evaluation III is small group and formative evaluation IV is field try out in the class level.The result of this research and development are: (1) Product of development result that are main students material book, introduction to accounting practice book, guidance and worksheet, lecturer guidance, and accounting learning media that is presented in the form of slide of power point. (2) The result of questionare of learning material expert, learning design expert, students ( in one by one evaluation, small group evaluation, and try out and the lecturer to ward teaching material of introduction to accounting practice) it is known that teaching material is relevant, systematic, well arrange, consistent, appropriate and interesting so it is worth to be used.  (3) There is influence in using teaching material of student A and student B majoring D-3 Accounting (STIE Darmajaya Bandar Lampung). After it was examined and it is compare between the group (post hoc test) it is known between the high group in class A with the high in class B there is no differences and also with the average group in class A with the average group in class B there is also no differences and between the low group in class A with the low groups students in class B there is also no differences in their ability. The teaching material of introduction practice of accounting can solve the differences in characterictic and student’s ability. This is sound with in belt to experience classes, their practice ability of teaching material.

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The objective of this study was to isolate actinomycetes from soil of tea plantations, Jamus ngawi as a microbiology lab manual chapter isolation and characterization of microbes. The medium used is the medium of MHA and MHB. Soil samples taken to a depth of 10-15 cm from the surface with capture location is about 07o 41'53,07 'S and 111o 37' 24.64 '' E. The isolates were obtained observed morphologic characters include colony shape, colony color, surface characteristics of colonies, colony growth, colony elevation, and the edge of the colony. Isolates of actinomycetes were successfully isolated are Streptomyces, Nocardia and Nocardiopsis. Actinomycetes isolates have been found that can be used as a collection of the microbiology laboratory.

VCO(Virgin Coconut Oil) isderivedfrom the old fresh fruit ofthe oilpalm(Cocosnucifera). VCOis apurecoconutoilthat resistant to heat, light, oxygenanddegradationprocess, becauseits chemical structurecontains nodouble bonds. Other characteristics of theVCOis to have aclearcolor, softaromaanddelicious taste. VCO can be process with physical, chemicalandbiological technique. Inbiology, the process of makingthe VCOis donethroughfermentationtechniquesthatusing yeastSaccharomycescereviseae. The manybenefits andbusiness opportunitiesof VCO, makingmanypeople tostart a businessinthisfield.BelotanVillage, District BendoMagetanisone of the villagesthat have the potentialtodoand to develop the VCO business because inthevillagemanylocaloil plantsthathave  not  beenutilizedas  well  as  possible.  The  aim  ofthiscommunity  serviceis(1) I n t r o d u c i n g t h e   s i m p l e t e c h n o l o g y t o   m a k i n g V C O ,   ( 2 )   P r o v i d e g u i d a n c e t o t h e publicthatverymanybenefitsofVCO(3) Providea discourseon the establishment ofsmall businessesVCOandmarketing managementtothesevillagecommunities

Abstract. Tea is a common drink in the community, the benefits of tea can be improved by processing fermented tea called kombucha. Kombucha is a refreshing drink made from tea water plus sugar, obtained through the fermentation process by acetic acid bacteria and fungi, is consumed for its health benefits. The common Kombucha starter is called SCOOBY (Simbyotic of Bacteri and Yeast). Kombucha research using herbal tea is very rarely done, it is necessary kombucha research using a variety of herbal teas to determine the quality of its inhibitory power against bacteria and its quality compared with kombucha berkomposisi tea Camelia sinensis in general. The purpose of this research was to know kombucha quality with ph parameter, thickness of nata, total acid and its inhibitory power to Escherchia coli and Staphylococcus aureus bacteria. This research used Randomized Block Design (RAK) method using 1 tea type treatment, with 3 replications. The first type of green tea (P1), roselle tea (P2), mangosteen peel tea (P3), soursop leaf tea (P4), moringa leaf tea (P5) and yellow leaf tea (P6), so there are 18 treatment combinations. Based on statistical analysis, there was influence of tea type to kombucha quality. Treatments of P1 and P2 were found to have an optimum and significant effect for kombucha. the results in level of acidity [pH] on green tea (P1) was 3.05, nata thickness of 4.63 and total acid of 0.69. Acidity in roselle tea (P2) was 2.86, nata thickness of 3.83, and total acid of 0.71. While the lowest quality was found in the treatment of mangosteen peel (P3) tea with pH 2.57, nata thickness of 0.35, and total acid of 0.79.

Development of mobile learning application-based media. Objectives: The purpose of this study is to develop a more dynamic learning media by utilizing technology in the form of applications onsmartphone devices to improve student learning outcomes. Methods: This study uses research and development methods with data collection techniques in the form of questionnaires, feasibility tests and effectivenessof mobile learning applications developed as learning media through stages designedaccordingto theADDHIEmodel. Findings: Productdevelopment intheform of mobile learning applications is feasible as a learning medium and effective for improving student learning outcomes with an increase in the average value of 28 students from 57.32 to 81.43. Conclusion: Mobile learning application is a good choice as a learning media. Abstrak: Pengembangan media pembelajaran berbasis aplikasi mobile learning. Tujuan: penelitian ini bertujuan untuk mengembangkan media pembelajaran yang lebih dinamis dengan memanfaatkan teknologi dalam bentuk aplikasi pada perangkat smartphone untuk meningkatkan hasil belajar siswa. Metode: Penelitian ini menggunakan metode penelitian dan pengembangan dengan teknik pengumpulan data dalam bentuk kuesioner, tes kelayakan dan efektivitas aplikasi pembelajaran mobile yang dikembangkan sebagai media pembelajaran melalui tahapan yang dirancang sesuai dengan model ADDHIE. Temuan: Pengembangan produk dalam bentuk aplikasi pembelajaran mobile layak sebagai media pembelajaran dan efektif untuk meningkatkan hasil belajar siswa dengan peningkatan nilai rata-rata 28 siswa dari 57,32 menjadi 81,43. Kesimpulan: Aplikasi pembelajar mobile merupakan pilihan yang baik sebagai media pembelajaran.

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