There is seasonal anomaly or calendar effect in financial markets called the monday effect, week four effect and rogalsky effect. The presence of these anomalies violates the weak form of market efficiency because stock returns are not random, but are predictable based on certain calendar effects. The objective of this research is to empirically re-examine the seasonal anomaly. The sample used in this study are the Indonesian Stock Exchange Emiten LQ 45 Tahun 2010 – 2012. The major conclusion of this study is that seasional anomally like monday effect, week four effect and rogalsky effect are not significantly for the sample Indonesian Stock Exchange Emiten LQ 45 Tahun 2010 – 2012. The results of this study indicate that the occurrence of anomalies in market efficiency IDX is evidence that seems inconsistent with the theory of the efficient market hypothesis (EMH) in which all the information in the stock market absorbed by market participants such as, Investor, the Issuer and the Guarantor influenced the effects of different trade for example, the effects of seasonal / calendar, resulting in the phenomenon of effect Thursday.

The aim of the research is to investigate the effect of book tax different toward the cost of equity, using moderating variable family ownership structure. Examination was conducted for manufacturing firms in Indonesia Stock Exchange for period 2008-2010. The analytical method used is multipleregression. Results of study suggest that book tax different have positive influence on cost of equity. Because shareholders are judging book tax different as a risk. Meanwhile moderating variable showing that book tax different does not influence cost of equity. The result of this research is consistent with the research of Hanlon (2005) which showed that large book tax different have negative prediction of abnormal return.

Jamur  merupakan  salah  satu  konsumsi  dalam  negeri  yang  dapat  dibuat  makanan  bercitarasa  tinggi.  Ini dikarenakan  mudahnya  mendapatkan  bahan-bahan  untuk  membudidayakan  jamur  dan  hasil  dari  budidaya jamur  yang  menjanjikan.  Proses  budidaya  jamur  diawali  dengan  penyedian  media  tanam  jamur  tiram  yang berbahan  dasar  serbuk  kayu  dan  bekatul  yang  telah  disterilisasi,  tepung  jagung,  kompos,  kapur  dan  air dicampur  kemudian  yang  telah  dimasukan  ke  dalam  plastik  berukuran  satu  kilogram  dan  diberi  bibit  jamur F3  penumbuh  jamur  tiram  agar  jamur  dapat  rumbuh  pada  sebuk  kayu  dan  setelah  itu  serbuk  kayu,  yang  ada dalam  plastik  dipress  agar  sebuk  kayu  menjadi  padat  dan  disebutlah  sebagai  baglog.  Seiring  dengan meningkatnya  popularitasnya,  permintaan  akan  jamur  siap  panen  pun  meningkat.  Berdasarkan  hal  tersebut dibutuhkan  suatu  pengembangan  mesin  filling  press  untuk  menjadikan    proses  produksi  yang  efektif  dan efisien,  serta  meningkatkan  kualitas  dan  kuantitas  hasil  budidaya  jamur  tiram.  Dengan  menggunakan  metode perancangan  Stuart  Pugh  dan  analisis  Failure  Mode  and  Effect  Analysis,  pengembangan  mesin  filling  press pada  budidaya  jamur  tiram  menjadi  lebih  optimal.  Dengan  menggunakan  metode  perancangan  tersebut, maka  dihasilkan  Varian  1  sebagai  konsep  desain    terpilih  memiliki  dengan  nilai  75,12195.

Kata  kunci:  baglog,  filling,  jamur,  perancangan,  tiram.