The quality evaluation of gari produced from mixes of cassava (Manihot esculenta, Crantz) and Sweet potato (Ipomoea batatas) tubers were investigated and reported. This is done to allow for the establishment of the best mixes of cassava and potato tubers to be adopted in the composite gari produced. Gari was produced from mixes of cassava and sweet potato tubers at different ratios (100:0, 90:10, 80:20, 70:30, 60:40, and 50:50 cassava and potato tubers, respectively). The samples of gari produced were subjected to various analyses like nutritional, antinutritional and organoleptic assessment using standard methods. The outcome of the proximate analysis revealed a gradual increase in the protein contents (1.27± 0.003 to 2.30 ± 0.110%,), ash (0.12 ± 0.020 to 0.48 ± 0.020%), fat (1.08 ± 0.030 to 1.54 ± 0.030%) and crude fibre (1.24 ± 0.004 to 1.48 ± 0.020%) as the percentage of sweet potato increased in the produced gari. There was reduction in the carbohydrate contents (84.55 ± 0.004 to 82 ± 0.030) with the increase in the percentage sweet potato. The moisture content was within the range of 10.20 ± 0.020 to 11.75 ± 0.030%. For the antinutritional factors, all the components (tannins, phenols, saponnins, glycosides, trypsin, phytate and oxalate) determined were at a very low concentration (maximum of 0.01 g/100 g and 0.012%). The sensory evaluation showed that sample A was scored best in all the quality attributes (color, taste, texture, chewability, soakability and the overall acceptability) except for the aroma where sample C scored highest. Conclusively, from the results obtained in this work, sweet potato addition in gari production can be said to give positive effects on the nutritional qualities of the product but does not really add to the organoleptic properties.

Tujuan dari penelitian ini adalah untuk menganalisis spesialisasi auditor memoderasi pengaruh audit tenure dan financial distress pada audit delay pada perusahaan pertambangan di Di Bursa Efek Indonesia tahun 2012-2016. Sampel ditentukan menggunakan metode purposive sampling. Populasi penelitian ini berjumlah 42 perusahaan. Meneliti sebanyak 25 perusahaan dari 32 perusahaan yang termasuk dalam sampel. Penelitian ini menggunakan teknik analisis data uji Moderating Regression Analysis (MRA). Hasil penelitian ini yaitu spesialisasi auditor tidak memoderasi pengaruh audit tenure pada audit delay. Spesialisasi auditor memperlemah pengaruh financial distress pada audit delay. Audit tenure tidak berpengaruh pada audit delay. Financial distress berpengaruh positif pada audit delay.    Kata Kunci : audit tenure, financial distress, audit delay, spesialisasi auditor

This research aims to examine the influence of disclosure of corporate social responsibility and good corporate governance on the firm value to profitability as a moderating variable of manufactured companies listed on the Indonesia Stock Exchange for the period 2010-2012. This type of research is an association research using purposive sampling technique. The population in this study are the manufactured companies listed on Indonesia Stock Exchange during the years 2010-2012, as many as 91 companies as selected samples, thus, the total of observations in this study is composed of 273 companies that are analyzed using multiple linear regression with moderate regression analysis. The data used are from financial statements and sustainable report. Hypothesis testing using t test and F test. Research results showed that disclosure of corporate social responsibility and good corporate governance that is moderated affects firm value.

No abstract

The purpose of this research was to determine the methodology of land capability evaluation with regard to an array of objective limiting factors when growing, for example, perennial crops. The methodology of relief parameterization was used in the method for calculating geomorphological parameters, and pedometric mapping methods were used to calculate pedological variables. Inventory of the actual condition of land cover was made based on sketches and maps that were gathered during field research. These sketches were then geo-referenced and overlapped with LANDSAT satellite images to determine the actual situation. The best locations for a particular type of perennial plantation were selected by using logic and spatial queries. Best locations, in this example for vineyards, were identified as an area overlap, areas with, according to the spatial plan, either valuable, especially valuable or other arable soils, southern relief exposition with the total annual incident light >1, 208 KWh/m 2 , and the location where the relief slope is between 2 and 12% or where elevation exceeds 110 m and soil acidity does not exceed 5.6 pH. The query resulted in a simple map. The map shows areas which are either suitable for viticulture "1" or not suitable for viticulture "0". Analysis of the results obtained from the example revealed the methodology for development of thematic maps in geo-information systems (GIS) environment, a total of 17, 782 ha in the Osijek-Baranja County, Republic of Croatia, area is suitable for viticulture.