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"Penelitian ini bertujuan untuk meginvestigasi efek tarif pajak efektif (ETR) terhadap loan loss provision dengan menggunakan sampel 44 bank yang terdaftar di bursa efek di 5 Negara Asia Tenggara pada tahun 2008-2015. Ditemukan bahwa ETR secara positif dan signifikan berhubungan dengan loan loss ptovision. Beberapa negara mengijinkan loan loss provision yang belum terealisasi sebagai pengurang penghasilan kena pajak dan terdapat beberapa negara yang tidak pengijinkan pengurangan tersebut sama sekali. Penelitian ini juga menenumukan besarnya loan loss provision dipengaruhi oleh pendapatan sebelum dikurangi loan loss provision dan pajak.

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This study aims to investigate the effect of ETR (Effective Tax Rate) on loan loss provision by using 44 listed banks in 5 Southeast Asia countries from 2008 to 2015. We found that ETR is positive and significant related to LLP. Some countries allow general loan loss provision to be tax deductible, restrict tax deductibility to loan loss provision for specific loan or not allow provisions to be deductible at all. We also found that extent to which Loan Loss Provision is affected by earning before loan loss provision and taxes."

"One factor that offects the development of society is industrialization where industrialization is needed to transform an agreicultural community towards an advanced and modern industrial community. Based on those thought. the focus of this research is. What kind of social changes would occur to an agrarian society transformed to an industtial society in term of its community development in the District of Tamalate Makasar. What are the the factors affecting the social changes that occur in agrarian society which tranformed to and industrial society in its community development in the district.Tamalate Makasar? The research design is a aqualitative descriptive study and the locus of research is in the district tamalate makassar. This research resulted in the description of the procces of change that may be resulted to improvement that can be beneficial to the societ and inscrease the social welfare however change can also be a setback which may harm the social life of the people. All these changes might cause different effects to people's lives"

"ABSTRAKPerbincangan tentang perkembangan kota tidak terlepas dari dinamika sosial dan budaya kehidupan masyarakat yang mendiaminya. Karenanya, keduanya adalah dua hal yang tidak dapat dipisahkan. Masyarakat Katobengke dalam penelitian ini merupakan masyarakat yang tergolong marginal dalam konteks politik, sosial, dan ekonomj. Perubahan sistem pemerintahan dalam masyarakat Buton diduga turut merubah paradigma penguasaan tanah. Perubahan paradigma ini kemudian akan merubah persepsi dan acuan cara bertindak mengenai pemaknaan tanah yang diwujudkan dalam bentuk perilaku spasial.Dengan pendekatan kualitatifl penelitian ini berupaya untuk memahami dan mendeskripsikan secara lebih mendalam bentuk-bentuk perilaku penguasaan tanah beserta perubahannya termasuk didalamnya perilaku spasial yang terjadi pada Sebuah masyarakat marginal diperkotaan. Selain itu, penelitian ini berupaya untuk menjelaskan faktor yang mempengaruhi perilaku tersebut Serta bagaimana bentuk-bentuk perilaku penguasaan tanah terwujud dalam penggunaan tanah sehingga membentuk pola spasial tertentu dengan pendekatan wilayah sosial. Berdasarkan hasil penelitian dapat disimpulkan bahwa telah teijadi dinamika penguasaan tanah dalam masyarakat Katobengke. Dinamika tersebut selanjutnya mempengaruhi persepsi dan acuan dalam menentukan tindakan.Kondisi demikian pada akhirya berujung pada perubahan perilaku rnasyarakat dalam hal penguasaan tanah dalam mengapreseasi ruang dalam hal ini tanah yang dimilikinya. Terdapat beberapa periode yang dapat menjelaskan bagaimana proses perubahan sistem pemerintahan dapat mempengaruhi perubahan perilaku penguasaan tanah dalam masyarakat Katobengke. Dalam proses perubahan tersebut teijadi perbedaan-perbedaan persepsi dan acuan yang membentuk perilaku penguasaan tanah. Perubahan sistem pemeriniahan adalah merupakan faktor utama yang dianggap penting dan memberikan sumbangsih besar terhadap perubahan periiaku spasial. Penggunaan tanah dalam masyarakat Katoengke membentuk dua pola persebaran ruang sosial sektoral dan pola persebaran ruang sosial diskrit.

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ABSTRACT

A discussion on city development can not be detached from the social dynamics and lite culture of the various communities who dwell in that city. Both are simply inseparable. This research focuses on the Katobengke community, which is one of the marginalized communities in terms of political, social and economic context. The make over of the political system in Buton?s communities has shifted the paradigm of iand tenure. The paradigm shift obviously is affecting their thinking pattern a.nd reterence how to translating the meaning of land it is reflected in their spatial behavior.

Using a qualitative approach, this research attempts to gain a better understanding and to provide an in-depth description of the land tenure behavior occurring in a marginalized community in a city. Besides of that this research study attempts to explain the factors influencing land tenure behavior and how this land tenure behavior materialized in land use shapes the spatial pattem of land utilization and management amongst the Katobengke community with social space approach. The outcome of the analysis shows a changing value on how the Katobengke community perceives their land. The change has affected their thinking pattem and reference to determine their activity.

This conditions in the and pointed change of community behavior in case of land tenure. There are some period which can to explain how the change of political system influence the change of land tenure behavior to appreciate space including land in their own. In this change of process happen different thinking pattem and reference to shape land tenure behavior. Change of political system is the principal factor which the important thing and give the most big contribution toward land tenure behavior. Land use in Katobengke community shape the two spatial dissemination patterns, namely the social sectoral dissemination pattern and the social discrete dissemination pattem."

"Penelitian ini menggunakan penelitian kualitatif, dengan metode deskriptif. Data dikumpulkan dengan menggunakan teknik wawancara, pengamatan, studi pustaka, studi dokumentasi, serta FGD. Wawancara dilakukan terhadap para informan yang secara sengaja dipilih dengan metode purposive oleh peneliti berdasarkan kebutuhan informasi yang diperlukan. Beradasarkan pembahasan dari hasil penelitian, didapatkan beberapa simpulan pokok bahwa Pemerintah Kota Bau-Bau dalam periode 2003-2008 telah menggunakan kedua pendekatan umum dalam menanggulangi kemiskinan, yakni strategi secara tidak langsung dan strategi secara langsung dalam menanggulangi kemiskinan di daerahnya. Namun, hasil temuan lainnya dilapangan menggambarkan pula bahwa masih adanya ketimpangan porsi perhatian Pemerintah Kota Bau-Bau dalam penggunaan kedua strategi tersebut, sehingga upaya untuk menekan angka kemiskinan secara optimal belum memberikan hasil yang memuaskan.

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This research using qualitative approach wilh descriptive method. Data collected by using interview, observation, literature study and focus group discussion (FGD). Interview was done to informan whose being chosen purposive by researcher because of the needs of the research. According to the analysis, some principal can be take as conclusion of the research that the Government of Bau-Bau City in period 2003-2008 has been used two general approach in poverty management they are undirect strategy and direct strategy. As shown in the field there are in balance of Government of Bau-Bau City concern in the way of using both strategy, so the optimal result of poverty management in Bau-Bau City, may say, not yet satisfied."

"The teacher profesionalism and accountability must be oriented to increase output quality. School supervising is part of the effort to increase student output and school quality. This research was aimed to elaborate: (1) the school's supervisor intensity in increasing elementary schoolteachers' quality; (2) the quality of teachers at elementary school; and (3) the condition of elementary school supervisory management in Bau-Bau City. Data were analyzed descriptively. Result showed that the school's supervising were done regularly once or twice a month in the forms of evaluation and counseling. Teachers' mastery of the teaching skills were good. Mastery of classroom skills is the result of interaction of various factors, and one of these factors is the effectiveness of school supervision. Management factors that influence the regulatory policy of the school classroom teachers quality is generally considered adequate, except for the availability of financial resources which considered inadequate."