UNIVERSITAS SAM RATULANGI (UNSRAT)

Kadar Air, Ph, Dan Kapang Ikan Cakalang (Katsuwonus Pelamis L.) Asap Cair Yang Dikemas Vakum Dan Non Vakum Pada Penyimpanan Dingin

smoking fish with smoke liquid is a method of processing or preserving fish by utilizing a combination of drying treatment with oven and providing natural chemical compounds of liquid smoke. vacuum pa...


Kandungan Antioksidan Pada Rumput Laut Eucheuma Spinosum Yang Diekstrak Dengan Metanol Dan Etanol

the purpose of this study was to determine the antioxidant activity of seaweed eucheuma spinosum through phytochemical and dpph test (1,1-diphenyl-2-picrylhidrazyl). this study utilized 2 solvents i.e...


Analysis of Internal Control of Fixed Assets in PT. Lumbung Berkat Indonesia

the presence of an internal control system of fixed assets that will assist management in supervising, monitors costs incurred when fixed assets are acquired until property, plant, and equipment are r...


Analysis Calculation of Depreciation Fixed Assets According to Financial Accounting Standards and Tax Laws as Well as Impact on Taxable Income in PT. Massindo Sinar Pratama Manado

calculation of depreciation fixed assets according to financial accounting standards using five methods: the straight-line method, declining balance method, sum of the years digit method, service hour...


Analysis of Recording, Calculation and Reporting of Value Added Tax (Vat) Based on E-faktur at PT. Berkat Rehobot Manado

value added tax (vat) is a tax imposed at the time the company makes a purchase on taxable goods (bkp) / taxable services (jkp) charged from the tax imposition basis (dpp). every purchase of goods to ...


Coral Fishes at Artificial Reef in Bunaken National Park Arakan, South Minahasa Regency

artificial reefs already placed in the coast of the village of arakan, south minahasa regency since june 2015. artificial reef, that would be the location of research are concrete and iron, mostly be ...


Analisis Pengaruh Corporate Social Responsibility Terhadap Nilai Perusahaan Dengan Profitabilitas, Kepemilikan Manajemen Dan Ukuran Perusahaan Sebagai Variabel Moderasi (Studi Empiris Pada Perusahaan Pertambangan Yang Terdaftar Di Bursa Efek Jakarta Tahun 2012-2016)

. the corporate's responsibility currently has evolved into a triple bottom line principal which directs the corporates for are not only focused on its profit achievement (profit), but also to secure ...


Pengaruh Kompetensi, Objektivitas, Dan Pengalaman Kerja Terhadap Kualitas Hasil Audit Pada Perwakilan BPKP Provinsi Sulawesi Utara

. the effective role of the government internal auditor (apip) can be realized if supported by a professional and competent auditor with an increasingly qualified internal audit result. in order to im...


Study on Density and Morphometrics of Seagrass Enhalus Acoroides From Different Substrates on Coastal Waters of Tongkeina, City of Manado

this research was conducted in coastal waters of tongkeina, bunaken sub-district, manado city, north sulawesi. the purpose of this research is to know the density and morphometric characters of seagra...


Seagrass Community of the Coastal in Southern of Bangka Island, North Minahasa Regancy, North Sulawesi Province

purpose of this research is to know the community of seagrass, and physical-chemical parameters in the south bangka island, north minahasa regancy, north sulawesi province. data retrieval by the rando...


Size Structure, Growth Pattern, and Condition Factor of Red Lolosi Fish (Caesio Chrysozona, Cuvier, 1830) From the Bay of Ratatotok Subdistrict, Southeast Minahasa Tenggara District

the research was conducted in december 2016 in totok bay, ratatotok subdistrict, with the aim to know the size structure, growth pattern and condition factor of red lolosi fish (caesio chrysozona). it...


Growth of Brown Algae, Padina Australis, in the Coastal Waters of Serei Village, West Likupang District, North Minahasa Regency

marine algae is one resource that has important economic value because it has cagar, carrageen and alginate ontent (indriani and sumiarsih, 1999). in the world of science, the word algae comes from th...


Coral Fishes Community on the Artificial Coral Reefs of Kareko Waters, North Lembeh Island District, Bitung City, North Sulawesi

the aim of this research is to determine the species richness, individual abundance, and the ecology index of the coral fishes on the artificial reef of kareko waters, district of north lembeh - bitu...


Size Distribution and Growth of Young Payangka Fish, Ophieleotris Aporos (Bleeker) From Lake Tondano

the research was conducted at the location of lake tondano, minahasa district.the young payangka fish, locally known as nike fish by fishermen of the area. this study aims to determine the size distri...


Ecosystem Protection of Mangrove Based Society by Village Decision (Case in the Bay of Labuan Uki, Regensi of Bolaang Mongondow)

the decrease of mangrove ecosystem in the coast labuan uki bay loak subdistrict, bolaang mongondow province caused by conversion land on each parts of mangrove become industry area and people residanc...


Macrozoobenthic Community Structure in Subtidal Soft-bottom Area Along the Coast of Lembeh Island -North Sulawesi

the present paper describes the soft-bottom macrozoobenthic community structure inhabiting lembeh island's waters (north sulawesi). material for the study was collected from 5 stations in october 2013...


Study on Ecological Economic Benefits of Mangrove in Sauk Village, Lolak Sub-district, Bolaang Mongondow District

this study was carried out in sauk village, lolak district, bolaang mongondow regency on june 10th – august 11th, 2016, around mangrove ecosystem at the geographic position of 00 50' 10'' n and 1230 ...


Preliminary Study of Fish Abundance and Size in Intertidal Waters Around Unsrat Likupang Laboratory of North Minahasa Regency

fish that migrate to tidal areas are usually dominated by the juvenile phase. this research was conducted in order to know the abundance and variation of species that present in the intertidal water a...


Cumulatif Valuation of Physic-chemical Water Quality From Tondano Lake, North Sulawesi

the research of cumulative valuation of physico-chemical from tondano lake was conducted in to dry season on 2015. the purpose of the study was to analysis of water quality of the lake such a...


The Growth Rate of Acropora SP. Transplanted on Artificial Reefs in Kareko Waters of North Lembeh Sub-District of Bitung City

the purpose of this research is to know the success rate of acropora sp coral growth rate transplanted on different artificial reefs (iron and concrete) in kareko waters of north lembeh sub-district o...


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