This study aimed to compare the use of bankruptcy prediction model Altman Z-Score and Zmijewski on delisting companies on the Stock Exchange the period 2011 - 2015. The study population is a company delisting from the Stock Exchange in the period 2011-2015. The sample consists of 7 companies using method. purposive sampling Secondary data used in the form of financial statements of companies that issued from stock for bankruptcy in the period 2011-2015. The data analysis in this research is to perform the calculation of financial ratios in each sample, according to the variables of bankruptcy prediction model were compared to the model of Altman Z-Score and Zmijewski. Furthermore, the company classifies conditions appropriate point cut-off of each model and did calculations the accuracy of each model. Keywords: Altman Z-Score, Delisting, Bankruptcy, Zmijewski.

Merang mushroom and tiram mushrooms are perisable agricultural products. Processing mushrooms into flour is one of the intermediate products that have a wider use value, such as for meatballs, nuggets, and flavorings natural. The purpose of these research was to evaluate the physicochemycal characteristics of paddy straw mushroom (Volvariella volvacea) and oyster mushroom (Pleurotus ostreatus) flour with variation of blanching treatment. Physical characteristics included rendemen, color and degree of white, and bulk density. Chemical characteristics included water content, ash, protein, fat, carbohydrates, and dissolved proteins content. The results showed that physical characters for rendement, color, and white degree were the highest value on tiram mushroom flour without blansing. The bulk density of mushroom flour was no significant of difference. Tiram mushroom flour without blansing contained the highest content of water (9.09%), ash (2.79% db), protein (43.69% db) and fat (2.33% db). Blanced merang mushroom flour contained the highest content of carbohydrate (67.74% db) and protein (19.34% db). Keywords: blanching, mushroom flour, oyster mushroom, paddy straw mushroom

Pakan ternak terfermentasi merupakan produk bernilai ekonomi yang bisa dihasilkan dari salah satu limbah agroindustri pisang, yaitu kulit pisang. Penelitian ini bertujuan untuk mengetahui: (1) pendapatan dan efisiensi usaha pada agroindustri pakan ternak terfermentasi dari kulit pisang; dan (2) nilai tambah pada pemanfaatan kulit pisang menjadi pakan ternak terfermentasi. Penelitian ini menggunakan pendekatan metode deskriptif dan analitik. Pengambilan data pada penelitian ini bersumber dari data primer dan data sekunder. Hasil penelitian menunjukkan bahwa agroindustri pakan ternak terfermentasi menguntungkan dan efisien untuk diusahakan berdasarkan analisis pendapatan dan nilai R/C ratio, yaitu pendapatan agroindustri pakan ternak terfermentasi untuk produksi setiap hari sejumlah Rp 567.179,00 dengan nilai R/C ratio 1,54. Agroindustri pakan ternak terfermentasi memberikan nilai tambah positif untuk setiap kilogram bahan baku yang digunakan, yaitu sebesar Rp 393,48 atau 62,98% dari nilai produk. Kata kunci: efisiensi usaha, kulit pisang, nilai tambah, pakan ternak terfermentasi, pendapatan.

The professional training of the judges may influence their interpretation of justice. In terms of the training of judges, the influence of training may shape the judicial interpretation of justice. Despite the absence in the literature on the formation of the professional identity of the judiciary in Indonesia, Indonesian judges develop their professional identity through a training process which enables them to consider ‘justice' in their sentencing. The authors found that trainee judges learn the three most important forms of justice: legal justice, moral justice, and social justice. Concerning sentencing, the primary aim of training is to raise awareness of some of the tensions between those three forms of justice when sentencing. The judge will also learn from training that judges would be required to reconcile the often-competing forms of justice. In this chapter, the authors furtherconsider the way the judges reconcile the often-competing forms of justice.

Penelitian ini dilaksanakan untuk mengetahui perubahan kandungan protein dan serat kasar kulit nanas setelah difermentasi dengan plain yoghurt. Penelitian dilaksanakan di Laboratorium Makanan Ternak, Fakultas Peternakan, Universitas Jambi. Bahan yang digunakan yaitu kulit nanas sisa pengolahan buah nanas di Desa Tangkit Baru, plain yoghurt dan bahan kimia untuk analisa proksimat. Plain yoghurt yang digunakan mengandung bakteri asam laktat (Lactobacillus bulgaricus dan Streptococcus thermophilus). Rancangan yang digunakan adalah Rancangan Acak Lengkap dengan pola faktorial dengan 2 faktor yaitu faktor A (level yogurt 0, 3, 6, dan 9 ml/kg bahan) dan faktor B (lama fermentasi 24, 48, dan 72 jam). Setiap perlakuan diulang 5 kali. Peubah yang diamati yaitu kandungan bahan kering, protein, dan serat kasar. Data dianalisis ragam dan pengaruh nyata antar perlakuan diuji dengan Uji Jarak Berganda Duncan. Hasil penelitian menunjukkan bahwa level yogurt tidak nyata (P>0,05) mempengaruhi kandungan bahan kering kulit nanas fermentasi tetapi lama fermentasi berpengaruh nyata (P<0,05). Level yogurt atau lama fermentasi nyata (P<0,05) mempengaruhi kandungan protein, dan serat kasar kulit nanas fermentasi. Kombinasi level yogurt dan lama fermentasi tidak nyata (P>0,05) mempengaruhi kandungan bahan kering, protein, dan serat kasar. Penggunaan yogurt pada 3 ml/kg bahan memberikan hasil yang sama baiknya dengan kontrol dan lama fermentasi selama 24 jam memberikan hasil yang sama dengan fermentasi selama 48 jam. Disimpulkan bahwa terjadi perubahan kandungan protein dan serat kasar kulit nanas yang difermentasi dengan plain yoghurt. Kandungan protein dan serat kasar kulit nanas lebih baik didapatkan pada fermentasi menggunakan 3 ml/kg yogurt selama 24 jam.