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Pangandaran Regency is famous for salted fish, both for consumption by the surrounding community and for souvenirs. In the salty fish production process, of course, a lot of liquid waste is produced. The method of preparation, washing and soaking are the three stages that make the most wastewater in salting fish. Salted fish processing liquid waste is an organic waste that can be reduced its pollution parameters through ozonation technology. This study aims to study the effect of effluent pH and ozonation time on the level of degradation of effluent pollution parameters, such as: TSS, TDS, COD, BOD5, and salinity. From the analysis results, it is known that the process of flowing ozone for 80 minutes at pH 9 can reduce TSS, TDS, and salinity to the maximum, by 86.23%, 62.42%, and 61.38%, respectively. The most reductions in COD and BOD5 were achieved after giving ozone for 20 minutes at pH 10, as much as 52.20% and 54.69%, respectively. It is known that the TSS and TDS of wastewater that has been given ozone may be below the quality standard set by the Minister of the Environment, but this does not yet apply to levels of COD and BOD5. Additional processing is required so that the COD and BOD5 values can be below the quality standards recommended by the Minister of the Environment.

Penggunaan frekuensi radio yang di perdagangkan, dirakit dan digunakan di wilayah Republik Indonesia perlu melalui persyaratan teknis atau perizinan yang telah diatur di dalam Undang-undang Republik Indonesia Nomor 36 Tahun 1999 tentang Telekomunikasi, namun sekarang ini di Indonesia sering terjadi pencurian Spektrum Frekuensi Radio digunakan untuk kepentingan pribadi dalam meraup keuntungan dengan merugikan negara, sehingga tindak pidana pencurian Frekuensi Radio tersebut harus ditindak dengan peraturan perundang-undangan yang berlaku di Indonesia.

The purpose of this research is to determine the effect of the leverage, litigation risk, financial distress, political cost and company growth on accounting conservatism. The population of this study are 144 manufacturing companies which is listed in the Indonesian Stock Exchange (BEI) for the periode 2013-2016. Data were selected by purposive sampling method obtained by 32 sample. The units of analysis sample are 128 unit analysis. The method of data collection is documentation in this research. Data sourced from Indonesian Capital Market Directory and Audit Financial Report. The method of data analysis is multiple regression analysis, using SPSS 21 program for windows. The result of shows leverage, litigation risk, financial distress and company growth have positive significant effect to accounting conservatism. While political cost does not effect on accounting conservatism. Based on the research result, it can be concluded that leverage, litgation risk, financial distress and company growth can improve the application of accounting conservatism within the company, while and political costs have no effect the accounting conservatisme in company. [ABSTRACT FROM AUTHOR]