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Pendekatan kontekstual dalam pembelajaran akuntansi perbankan
Full text linkPurposes - The aim of this research in general is to analyse student activity in learning of the accounting of banking subject by using contextual teaching learning approach.
Methods - The approach of this research was an action research and analysed using quantitative techniques.
Findings - Implementation of contextual teaching learning in this research resulted in the conclusion that are: (1) Learning using a contextual approach (CTL) in learning of the accounting of banking subject was effective to be applied to student of accounting study program; (2) Students' learning achievement was quite good by using a contextual approach than if using conventional
Purposes - The aim of this research in general is to analyse student activity in learning of the accounting of banking subject by using contextual teaching learning approach.
Methods - The approach of this research was an action research and analysed using quantitative techniques.
Findings - Implementation of contextual teaching learning in this research resulted in the conclusion that are: (1) Learning using a contextual approach (CTL) in learning of the accounting of banking subject was effective to be applied to student of accounting study program; (2) Students' learning achievement was quite good by using a contextual approach than if using conventional
Keywords - Contextual teaching learning, accounting of banking
Pengaruh profitabilitas dan pertumbuhan penjualan terhadap harga saham perusahaan manufaktur
No full textPurposes - This study aims to examine the effect of profitability on stock prices through sales growth in manufacturing companies in Indonesia Stock Exchange (BEI) during the period 20xx-20xx. This research uses a profitability ratio that is Net Profit Margin. Profitability in this case shows the company's ability to generate net income on certain sales. The company's growth rate as measured by sales growth affects the stock price of a company.
Methods - This type of research uses explanatory research with quantitative approach. This study uses secondary data in the form of 30 corporate financial statements and sample determination using purposive sampling technique. Data analysis technique used is path analysis technique.
Findings - First, Direct Influence X1 (profitability) to X2 (sales growth) is positive and insignificant. Second, Direct Influence X1 (profitability) to Y (stock price) is positive and insignificant. Third, Direct Influence X2 (sales growth) to Y (stock price) is negative and insignificant. Fourth, indirect influence X1 (profitability) on Y (stock price) is not mediated by X2 (sales growth).
Keywords - Profitability, sales growth, stock pricesPurposes - This study aims to examine the effect of profitability on stock prices through sales growth in manufacturing companies in Indonesia Stock Exchange (BEI) during the period 20xx-20xx. This research uses a profitability ratio that is Net Profit Margin. Profitability in this case shows the company's ability to generate net income on certain sales. The company's growth rate as measured by sales growth affects the stock price of a company.
Methods - This type of research uses explanatory research with quantitative approach. This study uses secondary data in the form of 30 corporate financial statements and sample determination using purposive sampling technique. Data analysis technique used is path analysis technique.
Findings - First, Direct Influence X1 (profitability) to X2 (sales growth) is positive and insignificant. Second, Direct Influence X1 (profitability) to Y (stock price) is positive and insignificant. Third, Direct Influence X2 (sales growth) to Y (stock price) is negative and insignificant. Fourth, indirect influence X1 (profitability) on Y (stock price) is not mediated by X2 (sales growth).
Keywords - Profitability, sales growth, stock price
Pengaruh pemberian kuliah dan pelatihan kewirausahaan terhadap minat wirausaha mahasiswa UNMAS Denpasar
Full text linkPurposes - This study aims to investigate the influence of entrepreneurship course and training on students' interest to entrepreneurship.
Methods - Quantitative approach used in this research. With simple random sampling method, the author investigated 100 students. Multiple regression was used as a method to analyze data of the study.
Findings - The test results indicate that there was a significant and positive influence implementation of entrepreneurship course and also entrepreneurship training on interest in entrepreneurship among students.
Keywords - Enterpreneurship, Course, Training, Students.Purposes - This study aims to investigate the influence of entrepreneurship course and training on students' interest to entrepreneurship.
Methods - Quantitative approach used in this research. With simple random sampling method, the author investigated 100 students. Multiple regression was used as a method to analyze data of the study.
Findings - The test results indicate that there was a significant and positive influence implementation of entrepreneurship course and also entrepreneurship training on interest in entrepreneurship among students.
Keywords - Enterpreneurship, Course, Training, Students
Pengaruh citra merek dan kepuasan pelanggan terhadap loyalitas pelanggan kosmetik
Full text linkPurposes - This study aims to analyze several problems, including the influence of brand image on customer satisfaction; the influence of the brand image on customer loyalty; the effect of customer satisfaction on customer loyalty; and the influence of brand image on customer loyalty mediated by customer satisfaction.
Methods - This research approach classified as a quantitative research approach. The sample of this research was 51 respondents by using accidental sampling. Data collection techniques used questionnaires, and technique of data analysis was path analysis (path analysis).
Findings - The conclusions of this research are as follows: First, the direct effect of brand image on customer satisfaction was positive and significant; Second, the direct impact of the brand image on customer loyalty was positive and significant; Third, the direct impact of customer satisfaction on customer loyalty was positive and significant; and Fourth, the influence of brand image on loyalty was mediated by customer satisfaction.
Keywords - Brand image, Customer satisfaction, Customer loyalty. Purposes - This study aims to analyze several problems, including the influence of brand image on customer satisfaction; the influence of the brand image on customer loyalty; the effect of customer satisfaction on customer loyalty; and the influence of brand image on customer loyalty mediated by customer satisfaction.
Methods - This research approach classified as a quantitative research approach. The sample of this research was 51 respondents by using accidental sampling. Data collection techniques used questionnaires, and technique of data analysis was path analysis (path analysis).
Findings - The conclusions of this research are as follows: First, the direct effect of brand image on customer satisfaction was positive and significant; Second, the direct impact of the brand image on customer loyalty was positive and significant; Third, the direct impact of customer satisfaction on customer loyalty was positive and significant; and Fourth, the influence of brand image on loyalty was mediated by customer satisfaction.
Keywords - Brand image, Customer satisfaction, Customer loyalty.
 
Pengaruh kepemimpinan dan self efficacy terhadap kelelahan emosional serta dampaknya terhadap kepuasan kerja dosen
Full text linkPurposes - This research aims to analyze the influence of leadership on lecturers' emotional fatigue, Self-efficacy on lecturers' emotional fatigue, leadership on lecturers' job satisfaction, Self-efficacy on lecturers' job satisfaction, emotional fatigue on lecturers' job satisfaction, the role of emotional fatigue in mediating the influence of leadership on job satisfaction lecturer and analyze the role of emotional fatigue in mediating the effect of self-efficacy on lecturer job satisfaction.
Methods - The approach used in this study is an associative approach. The research sample was 219 lecturers. The technique of collecting data is by questionnaire. Data analysis techniques and models use path analysis.
Findings - The results showed that leadership and self-efficacy had a positive and significant effect on the emotional exhaustion of the lecturer. Leadership and self-efficacy have a positive and significant effect on lecturer job satisfaction. Emotional fatigue has a positive and significant effect on lecturer job satisfaction.
Keywords - Leadership, self efficacy, emotional fatigue, job satisfactionTujuan - Untuk menganalisis pengaruh kepemimpinan terhadap kelelahan emosional dosen, Self-efficacy terhadap kelelahan emosional dosen, kepemimpinan terhadap kepuasan kerja dosen, Self-efficacy terhadap kepuasan kerja dosen, kelelahan emosional terhadap kepuasan kerja dosen, peran kelelahan emosional dalam memediasi pengaruh kepemimpinan terhadap kepuasan kerja dosen dan menganalisis peran kelelahan emosional dalam memediasi pengaruh Self-efficacy terhadap kepuasan kerja dosen.
Metode - Pendekatan yang digunakan dalam penelitian ini adalah pendekatan asosiatif. Lokasi Penelitian ini adalah di Universitas Muhammadiyah Sumatera Utara (UMSU) dan Universitas Muslim Nusantara (UMN) Al Washliyah. Populasi penelitian adalah seluruh dosen tetap Universitas Swasta yang dimiliki oleh Yayasan Islam (Organisasi Islam) yang berjumlah 425 orang dosen tetap yang memiliki jabatan fungsional Asisten Ahli, Lektor dan Lektor Kepala dan memiliki karakteristik : (1) masa kerja di atas 1 tahun, (2) Domisili di Medan dan (3) Melaksanakan Tri Dharma Perguruan Tinggi. Penentuan jumlah menggunakan rumus Slovin dan diperoleh sebanyak 219 orang dosen. Teknik pengumpulan data dengan wawancara, kuesioner dan studi doukmentasi. Model dan teknik analisa data menggunakan pendekatan analisis deskriptif dan dalam penelitian ini, analisis data digunakan adalah analisis jalur (path analysis).
Penemuan - Hasil penelitian menunjukkan bahwa kepemimpinan dan self efficacy berpengaruh positif dan signifikan terhadap kelelahan emosional dosen. Kepemimpinan dan self efficacy berpengaruh positif dan signifikan terhadap kepuasan kerja dosen. Kelelahan emosional berpengaruh positif dan signifikan terhadap kepuasan kerja dosen.
 
Pengaruh perputaran kas dan perputaran piutang terhadap return on assets
Full text linkPurposes - The purpose of this study is to determine the effect between cash turnover and receivable turnover to return on assets at Inalum Employee Corporation (Kokalum)
Methods - Data collection techniques in this study using documentation study. The multiple regression also used in this study. The independent variables in this study consist of cash turnover and receivable turnover while the dependent variable is return on assets.
Findings - The result of this study indicated that partially, the effect of cash turnover and receivable turnover on return on assets was significant. Simultaneously, the effect of cash turnover and receivable turnover on return on assets was significant.
Keywords - Cash turnover, receivable turnover and return on assetsPurposes - The purpose of this study is to determine the effect between cash turnover and receivable turnover to return on assets at Inalum Employee Corporation (Kokalum)
Methods - Data collection techniques in this study using documentation study. The multiple regression also used in this study. The independent variables in this study consist of cash turnover and receivable turnover while the dependent variable is return on assets.
Findings - The result of this study indicated that partially, the effect of cash turnover and receivable turnover on return on assets was significant. Simultaneously, the effect of cash turnover and receivable turnover on return on assets was significant.
Keywords - Cash turnover, receivable turnover and return on asset
Studi kebijakan deviden: Variabel anteseden dan konsekuensi terhadap nilai perusahaan
Full text linkPurposes - This study aims to discuss the effect of profitability on dividend policy; the profitability on firm value; the dividend policy on firm value, and the profitability on firm value mediated by dividend policy.
Methods - This research was conducted at the Banking companies in Indonesian Stock Exchange (IDX). The sample in this study amounted to 6 of 43 banking sub-sector companies listed on the Stock Exchange in the period 2011 to 2015. The data analysis technique used in this study was path analysis.
Findings - The results of this study prove that: Firstly, influence of profitability (return on asset) on dividend policy (dividend payout ratio) was negative and not significant. Secondly, influence of profitability (return on asset) on company value (price book value) was positive and significant. Thirdly, influence of dividend policy (dividend payout ratio) on company value (price book value) was negative and not significant. Fourthly, dividend policy (dividend payout ratio) was not mediated influence of profitability (return on asset) on company value (price book value).
Keywords - Return on assets, dividend payout ratio, price book value.Purposes - This study aims to discuss the effect of profitability on dividend policy; the profitability on firm value; the dividend policy on firm value, and the profitability on firm value mediated by dividend policy.
Methods - This research was conducted at the Banking companies in Indonesian Stock Exchange (IDX). The sample in this study amounted to 6 of 43 banking sub-sector companies listed on the Stock Exchange in the period 2011 to 2015. The data analysis technique used in this study was path analysis.
Findings - The results of this study prove that: Firstly, influence of profitability (return on asset) on dividend policy (dividend payout ratio) was negative and not significant. Secondly, influence of profitability (return on asset) on company value (price book value) was positive and significant. Thirdly, influence of dividend policy (dividend payout ratio) on company value (price book value) was negative and not significant. Fourthly, dividend policy (dividend payout ratio) was not mediated influence of profitability (return on asset) on company value (price book value).
Keywords - Return on assets, dividend payout ratio, price book value
Bio-rechipe garco pestisida nabati pencegah hama thrips pada tanaman cabai (capsicum annum l)
Full text linkPurposes - Indonesia's land area is 1,919,440 km² and is divided into 34 provinces and 403 districts. One of them is North Sumatra Province, which part of its people work in agriculture sector one of them is chilli (capsicum annum l). Seeing the area of harvest and large production, there are still many problems faced by farmers, among others, there are various pests of plants that damage farmers' crops such as thrips pest (thrips tabaci). Thrips tobacco is the most dangerous pests, especially for chilli plants (capsicum annum l). This research is aimed to test bio recipe of vegetable garco pesticide to prevent pest of thrips on chilli plant (capsicum annum l).
Methods - The experimental research used in this research. This research was conducted in the agricultural faculty of University of Muhammadiyah Sumatra Utara. This activity carried out according to the schedule and will take 4 months.
Findings - Thrips tobacco is the most dangerous pests, especially for chilli plants (capsicum annum l). This pest attacks the young leaves and also the pepper spots (Capsicum annum L.). Early symptoms are easy to detect is if found the colour of leaves yellowing chilli, curly, and leaves rolled up. The implementing team created a new innovation that can help the community in the agricultural sector to overcome the thrips pest that is the New Innovation Substitute of Chemical Pesticide as a Tool of Prevention of Thrips Pest Based on Natural Plants named "bio-rechipe garco" which aims to help the agricultural community produce a new finding which can be used by the community in an easy, innovative and improved pepper production. The process that will be carried out by the implementing team will conduct socialization in certain areas where the community works as farmers, in order to introduce the products of bio-rechipe garco and the advantages they have to the community.
Keywords - Pesticide, Capsicum annum, Allium sativum, Aloe vera
Purposes - Indonesia's land area is 1,919,440 km² and is divided into 34 provinces and 403 districts. One of them is North Sumatra Province, which part of its people work in agriculture sector one of them is chilli (capsicum annum l). Seeing the area of harvest and large production, there are still many problems faced by farmers, among others, there are various pests of plants that damage farmers' crops such as thrips pest (thrips tabaci). Thrips tobacco is the most dangerous pests, especially for chilli plants (capsicum annum l). This research is aimed to test bio recipe of vegetable garco pesticide to prevent pest of thrips on chilli plant (capsicum annum l).
Methods - The experimental research used in this research. This research was conducted in the agricultural faculty of University of Muhammadiyah Sumatra Utara. This activity carried out according to the schedule and will take 4 months.
Findings - Thrips tobacco is the most dangerous pests, especially for chilli plants (capsicum annum l). This pest attacks the young leaves and also the pepper spots (Capsicum annum L.). Early symptoms are easy to detect is if found the colour of leaves yellowing chilli, curly, and leaves rolled up. The implementing team created a new innovation that can help the community in the agricultural sector to overcome the thrips pest that is the New Innovation Substitute of Chemical Pesticide as a Tool of Prevention of Thrips Pest Based on Natural Plants named "bio-rechipe garco" which aims to help the agricultural community produce a new finding which can be used by the community in an easy, innovative and improved pepper production. The process that will be carried out by the implementing team will conduct socialization in certain areas where the community works as farmers, in order to introduce the products of bio-rechipe garco and the advantages they have to the community.
Keywords - Pesticide, Capsicum annum, Allium sativum, Aloe vera
 
Analisis persepsi masyarakat terhadap pelayanan publik
Full text linkPurposes - The purpose of this study is to analyze public perceptions of public services of local government. This study was conducted at Population and Civil Registration Agency of Subulussalam City.
Methods - This research focused on the process and description of the analysis. In the questionnaire research was distributed to users of public services as many as 35 research respondents. In addition, researchers also conducted interviews with service providers and service users.
Findings - The result of the study showed that the quality of public services in the Population and Civil Registration Agency of Subulussalam City was in good condition.
Keywords - Public perception, public service.Purposes - The purpose of this study is to analyze public perceptions of public services of local government. This study was conducted at Population and Civil Registration Agency of Subulussalam City.
Methods - This research focused on the process and description of the analysis. In the questionnaire research was distributed to users of public services as many as 35 research respondents. In addition, researchers also conducted interviews with service providers and service users.
Findings - The result of the study showed that the quality of public services in the Population and Civil Registration Agency of Subulussalam City was in good condition.
Keywords - Public perception, public service
Pengaruh likuiditas dan profitabilitas terhadap nilai perusahaan pada perusahaan manufaktur sektor industri dasar dan kimia
No full textPurposes - This study aims to determine and analyze the influence of liquidity on corporate value; the effect of profitability on firm value; the influence of liquidity and profitability of company value; and the influence of liquidity on firm value with profitability as intervening variable.
Methods - This research is classified as quantitative research, especially causal research. The population in this research is manufacturing company of basic and the chemical industry sector, which listed in Indonesia Stock Exchange (BEI) year 2016. Pursuant to purposive sampling method obtained 30 samples. Data were obtained from the Publication Financial Report, published by Bank Indonesia during the analysis period of 2016. The data analysis techniques in this study used path analysis.
Findings - First, liquidity positively insignificant to profitability. Second, liquidity is negatively insignificant to firm value. Third, profitability has a negative and significant effect on company value. Fourth, liquidity has no effect on firm value and is not mediated by profitability.
Keywords - Liquidity, Profitability and Corporate ValuePurposes - This study aims to determine and analyze the influence of liquidity on corporate value; the effect of profitability on firm value; the influence of liquidity and profitability of company value; and the influence of liquidity on firm value with profitability as intervening variable.
Methods - This research is classified as quantitative research, especially causal research. The population in this research is manufacturing company of basic and the chemical industry sector, which listed in Indonesia Stock Exchange (BEI) year 2016. Pursuant to purposive sampling method obtained 30 samples. Data were obtained from the Publication Financial Report, published by Bank Indonesia during the analysis period of 2016. The data analysis techniques in this study used path analysis.
Findings - First, liquidity positively insignificant to profitability. Second, liquidity is negatively insignificant to firm value. Third, profitability has a negative and significant effect on company value. Fourth, liquidity has no effect on firm value and is not mediated by profitability.
Keywords - Liquidity, Profitability and Corporate Valu