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Abstrak :
Penelitian mengenai Polychaeta di hutan mangrove, perairan Teluk Kotania, Seram Barat telah dilakukan pada bulan Februari 1996. Dari sampel yang telah dikumpulkan diketahui bahwa di lokasi Teluk Kotania terdapat 40 jenis Polychaeta yang digolongkan ke dalam 36 marga dan 13 suku. Dua jenis di antaranya mempunyai frekwensi kehadiran yang tinggi yaitu Pulliella sp dan Armandia intermedia masing-masing (89%). Rata-rata kepadatan individu Polychaeta di lima lokasi berkisar antara 12.102 individu/m3 - 21.307 individu/m3 , keanekaragaman jenis berkisar antara 2,44 - 3,78 dan kemerataan jenis berkisar antara 0,56 - 0,78. Nilai indeks keanekaragaman dan kemerataan jenis di lima lokasi penelitian sangat ditentukan oleh kontribusi Pulliella sp dan Armandia intermedia. Hasil pengukuran terhadap faktor fisik lingkungan diperoleh kisaran nilai rata-rata salinitas 22,50/00 - 27°loo; suhu 29,5°C - 31°C dan pH 7,8 - 8,4. Sedangkan hasil analisis terhadap tekstur sedimen menunjukkan bahwa umumnya lokasi penelitian bersubstrat pasir sangat kasar, kecuali Pulau Burung didominasi oleh pasir sedang. Hasil analisis cluster dan analisis diskriminan di lima lokasi membentuk dua kelompok. Kelompok I terdiri atas Pulau Tatumbu dan Pulau Burung, sedangkan kelompok II terdiri dari Pelita Jaya 2, Pulau Buntal, dan Pelita Jaya I. Pengelompokan tersebut berdasarkan kepadatan jenis dan substrat. Janis Polychaeta yang menyebar pada jarak 0 - 45 m adalah Armandia intermedia, Pulliella sp dan Aphelia sp. Hasil analisis koresponden mendapatkan bahwa pengelompokan terbentuk berdasarkan kepadatan dan spesifikasi jenis di lokasi tertentu.

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Polychaeta is a group of invertebrates which is important in the marine food chain, particularly for demersal fishes, shrimps, and crabs. Polychaeta lives in various habitats, in muddy, sandy, and stony bottoms. Information about Polychaeta in Indonesian waters, especially in Maluku waters, has not yet been known well. Based on those fact, a research on the community structure and distribution of Polychaeta of mangrove forest in the waters of Kotania Bay was conducted in February 1996. Samples were collected from five stations using a transect method. The aim of the study was to find out the relationship of Polychaeta community structure with the environmental factors in Kotania Bay. The distribution of Polychaeta of mangrove forest in Kotania Bay was also studied. Hopefully, the results of this study can be used as basic information for futher research. During the study, 40 species of Polychaeta belonging to 36 genera of 13 families were collected from the locality. Two species showed high frequency of occurrence (89%), i.e. Pa/lie/la sp and Armandia infermedia. This indicated that the two species were common and distributed more widely than the others. The highest' density of Polychaeta was in Burung Island (21.307 indlm3) and the lowest was in Pelita Jaya 1 (12.102.ind/m3). The highest density of Polychaeta in Burung Island was mainly due to the highest density of Pulliella sp, Armandia intermedia, and A. lepfocirrus. The highest diversity and evenness indeces of Polychaeta species were found in Buntal island. Tatumbu Island and Burung Island had the highest similarity index. The water conditions of Kotania Bay showed that salinity ranged from 22,5°100 to 27°1°0, temperature ranged from 29,5°C to 31°C, and pH varied between 7,8 and 8,4. Substrates mostly contained sand with the very high percentage of very coarse sand. Cluster analysis divided the five station into two groups : Group 1, defined by Tatumbu Island and Burung Island, and Group II, defined by Pelita Jaya 2, Buntal Island, and Pelita Jaya 1. Discriminant analysis also divided the stations into two groups. Medium sand in the substrat was responsible in separating the five stations into two different communities. Factorial Correspondence Analysis (CA) classified the species of Polychaeta into four group based on species densities and specification of species in the location.

Abstrak :
Fasilitas perpajakan untuk alat angkutan tertentu yang diterbitkan pada tahun 2015 yang telah dicabut dan digantikan dengan PP 50/2019 pada dasarnya mengubah fasilitas PPN dari dibebaskan menjadi tidak dipungut. Studi ini mengevaluasi implementasi kebijakan fasilitas PPN Tidak Dipungut atas impor, penyerahan barang dan jasa pada Perusahaan Pelayaran Nasional (PT. X) dengan kriteria evaluasi William Dunn. Pendekatan penelitian yang digunakan adalah kualitatif dengan studi kasus. Teknik pengumpulan data yang digunakan adalah wawancara dan dokumentasi dari PT. X. Teknik analisis menggunakan teknik analisis deskriptif, isi, dan tematik. Hasil penelitian menunjukkan penggunaan fasilitas sudah efisien dengan mekanisme daring, PT. X maupun pemerintah juga responsif dengan perkembangan zaman, dan fasilitas ini sudah tepat untuk meningkatkan daya saing PT. X. Efektivitas penggunaan fasilitas sudah baik untuk transaksi jasa dan impor/penyerahan kapal, namun tidak untuk impor/penyerahan suku cadang, sehingga belum memenuhi kriteria kecukupan. Dan dari sisi kesamaan tidak terpenuhi, karena tidak semua jenis kapal dapat memanfaatkan fasilitas. ......The tax facility for specific means of transportation issued in 2015, revoked and replaced by PP 50/2019, changes the VAT facility from exempted to not-collected. Based on William Dunn's evaluation criteria, this study evaluates the implementation of the Free VAT facility policy on imports and delivery of goods and services at the National Shipping Company (PT. X). The research approach used is qualitative with case studies. Data collection techniques used are interviews and documentation from PT. X. The analysis technique uses descriptive, content, and thematic analysis techniques. The results showed that the use of the facility was efficient with the online mechanism, PT. X and the government are also responsive to the times, and this facility is appropriate to increase the competitiveness of PT. X. The effectiveness of the use of the facility is suitable for service transactions and ship import/delivery, but not for the import/delivery of spare parts, so it does not meet the adequacy criteria. And in terms of similarity is not fulfilled because not all types of ships can take advantage of the facilities.

Abstrak :
Bank Muamalat sebagai pionir bank syariah di Indonesia terus melakukan pengembangan terhadap penawaran produk-produk perbankan syariah yang secara umum digolongkan atas tiga bagian yaitu : (1) produk penyaluran dana, yang meliputi antara lain : prinsip jual beli, sewa, bagi hasil dan akad pelengkap. (2) produk penghimpunan dana, yang meliputi : prinsip wadi'ah, mudaharabah dan akad pelengkap. (3) jasa perbankan antara lain : shad; Qardh dan lain-lain. Struktur dana pihak ketiga masih didominasi oleh deposito berjangka mudharabah yang mencapai Rp. 97 Milyar atau 48,14% dari total dana pihak ketiga. Sementara itu, walaupun tabungan mudharabah mencatat pertumbuhan yang mengesankan sebesar 64,13 persen, kontribusinya terhadap total dana pihak ketiga hanya sebesar 29,1%. Penelitian juga dilakukan secara kuantitatif dengan menggunakan satu variabel dependent (dana pihak ketiga) dan tiga variabel independent (SBI, Valuta Asing USD dan SWBI).

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Economic Macro Variable Influences The Third Hand Of Collected Fund (The Occuration Case Of Indonesian Muamalat Bank Period Of Year 2000-2003) Bank Muamalat as the pioneer of syariah bank in Indonesia keeps going to develop for offering the products of syariah banking is globally classified into three parts are such as : (I) product of fund distribution, which includes : principal of trading, rental, sharing and complementary agreement. (2) product of fund collection, which includes : principal wadi'ah, mudharabah and complementary agreement. (3) banking services are such as : sharf, Qardh and etc. Fund structure of the third hand is still dominated by mudharabah of distance deposit is until Rp 97 billion or 48,14% from the total fund of third hand. Meanwhile, though the mudharabah saving notices of the impressive development is 64,13%, the contribution of the total fund of the third hand is only 29,1%. The occuration was done as quantitively by using one variable dependent (fund of the third hand) and three variables independent (SBI, USD currency and SWBI).

Abstrak :
Pengembangan sarana KRL Commuter Jabodetabek mutlak dibutuhkan untuk memenuhi kebutuhan masyarakat Jabodetabek dan harus didukung dengan kebijakan pajak dari pemerintah. Penelitian ini menyajikan tinjauan implementasi dari kebijakan fasilitas PPN Terutang Tidak Dipungut bagi impor dan/atau penyerahan sarana KRL Commuter Jabodetabek sesuai dengan PP 69 Tahun 2015 dan bertujuan menganalisis implementasi kebijakan tersebut dari perspektif teori Edwards III. Penelitian dilakukan dengan pendekatan kuantitatif, jenis penelitian deskriptif, dan teknik pengumpulan data dengan studi pustaka dan wawancara mendalam. Hasil penelitian ini, sesuai dengan teori yang digunakan, menunjukkan masih terdapat permasalahan dari segi implementasi atas fasilitas ini, terutama masalah dalam proses administrasi yang rumit bagi sebagian wajib pajak. ......The programs to develop facilities of Jabodetabek?s Commuter Electric Trainset absolutely required and that programs needs to be supports by taxation policy. This research has reviewed the implementation perspective of non-collected value added tax facilities for import and/or domestic procurements of Jabodetabek?s Electric Trainset and the purpose of this research is to analyze the policy implementation based on Edwards III?s theory. This research used quantitative approach, descriptive research, and data was collected through library research and in-depth interviews. The result of research, according to the theory, the implementation of this policy having some problems, especially are the complexity of the administrative process for some taxpayers