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PENGARUH ECONOMIC VALUE ADDED (EVA), MARKET VALUE ADDED (MVA) DAN ARUS KAS OPERASI TERHADAP RETURN SAHAM PERUSAHAAN LQ-45
No full textBuying and selling shares in the capital market is one method to overcomeproblems of liquidity and as a means of investment for those who have excessfunds. Investment in capital markets is one of high liquidity category investments andconvertible (easily converted) so it is important for issuers to consider the interests ofcapital owners that is to maximize firm value.This study intended to determine how the value of Economic Value Added(EVA), Market Value Added (MVA), operating cash flow and stock return and theinfluence of EVA, MVA and operating cash flow on stock return in 33 companies LQ-45index period of August 2009-January 2010 at the BEI. As for investors can be used asrecommendation for investment.The results indicate that the companies have value of positive and negative EVA,positive and negative MVA, all positive operating cash flow, and positive, 0, andnegative stock returns. From the regression equation, EVA has a regression coefficientvalue 0.122, the regression coefficient of MVA has value – 0.227, and the regressioncoefficient of operating cash flow has value 0.221. Test results show that the value ofEVA, MVA, and operating cash flow have no effect significantly on stock returns. This isdue to the absence of capital market efficiency over the stock price, that investors havenot fully use the available information to analyze a particular company's stock. Thusstock prices that occurred, did not reflect actual corporate performance
MODERNISASI DAN REFORMASI PELAYANAN PERPAJAKAN
No full textTarget of modernization and reform of taxation service is to apply the " good governance" and " prime service" to Taxpayer. Target and target of modernization and reform of taxation service concerning aspect of compliance of Taxpayer and taxation administration.Concept and target of taxation modernization have altered the taxation paradigm in so many aspect related to taxation, that is: organizational, system and activity process, aspect of service to Taxpayer, help desk and AR, professionality SDM, and code of etik officer. As dynamic organization and in order to make-up of the quality of service, DJP have several times perform the survey of cutomer satisfaction (Taxpayer).Existence of Big forming KPP Taxpayer, KPP Madya, and KPP Pratama created by efficiency in management and service to Taxpayer. Efficiency of Management and service to Taxpayer will affect at awareness and Taxpayer compliance in executing taxation obligation. Awareness And Taxpayer compliance in executing taxation obligation represent one of the role form and also Taxpayer society by cooperate and together defray the national development
PEMAHAMAN FAKTA SEJARAH NASIONAL INDONESIA PADA SISWA SMU DITINJAU DARI KEMAMPUAN GURU DALAM PEMBELAJARAN DAN PENGALAMAN MENGAJAR GURU SEJARAH
No full textThe main purpose of the study is to examine the effect of the teacher’s experiences and competencies in teaching on the students’ understanding of Indonesian Nasional Historical Facts. In specific, the purposes of the study are to examine: (1) the differences of the effect of teacher’s experiences in history teaching who had high level competencies from those having the medium and the lower ones on students’ understanding of Indonesian National Historical Facts; (2) the differences of the effect of teacher’s experiences in history teaching who had the high level the competencies from those having the medium and the lower ones; and (3) the interaction of the effect of the history teachers’ experiences and competencies towards the Students’ understanding of Indonesian National Historical Facts.The method of this Study is an ex post facto one using 3x3 factorial design. The population of the Study were 2229 male and female students of the quarter 2 of the second grade akademic year of the State Senior High Schools Sukoharjo. The sample for the study included 560 students which were taken by using cluster random sampling technique. The results of the study are: (1) there is a significant effect difference of the history teacher’s teaching competencies on the students’ understanding of Indonesian National Historical Facts; the obtained FOJ is 5,3 which is higher than F.(0.95:2,55)= 3.00 on the significance level 0,05; (2) there is a different effect of the history teacher’s teaching experiences on the students’ understanding of the Indonesian National Historical Facts; the obtained FoG= 42,3 which is higher than F(0,95:2.55) = 3,0. significance level 0.05; and (3) there is a significant interaction between the history teacher’s teaching experiences and their teaching competencies on the students’ understanding of the Indonesian National Historical Facts; the obtained FoJ is 26,1 which higher than F.(0.95-4,551) = 2,37., at the significance level of 0.05
PENINGKATAN MINAT DAN HASIL BELAJAR SEJARAH MELALUI PENDEKATAN KONSTRUTIVISME MATERI PROSES INTERAKSI INDONESIA JEPANG DAN DAMPAK PENDUDUKAN JEPANG DI INDONESIAPADA SISWA KELAS XI IPS SMA NEGERI AJIBARANG SEMESTER 2 TAHUN 2010/2011
Get PDFThe research was conducted with the aim to determine the extent to which theeffectiveness and efficiency of constructivist approach in teaching history so as to increasestudent interest and learning outcomes for the subjects of history at the State High Schoolstudents Ajibarang. The research was conducted at State High School students Ajibarangclass XI IS 2 semesters 2 years 2010/2011 which lasted from February to July 2011. Thematerial is a process of interaction of Indonesia-Japan and Japan's military occupation of the impact on people's lives in Indonesia The method used in the research is experimental research. In this class action study, researchers used data sources that come from students who are often known as primary sources. Source data are drawn from the results of daily tests both the initial conditions of students, and data from the pretest. To interest students either obtained from observations made by teachers who do research as well as peers. For the initial condition data in the form of the learning outcomes of students with the material of the national movement in the eyes of students to obtain an average value of 55.There are several ways to collect data in this study, documentation, observation, orobservation and tests. Based on the techniques used in data collection techniques berupandocumentation, observation, questionnaires, and test the tools used in data collection include documents, items about the pre test and post test cycles I, II cycles and cycle III.Penelitian This class action using validation To browse the data by observation, the results of tests and questionnaires were analyzed first by calculating the number and the percentage is, and then interpreted in the form of exposure. From the data during the study than from the initial conditions until the third cycle there is an increasing though still below the average 5.5 KKM with the initial condition, 6.1 in Cycle I, Cycle II at 6.0 and 6.7 in Cycle III. This is probably because the material is too many and difficult. From this fact it is necessary to do research on the class action method or the other time with a different learning mode
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PRESTASI BELAJAR MATA DIKLAT PRODUKTIF SISWA PROGRAM KEAHLIAN AKUNTANSI PADA SMK NEGERI 3 SURAKARTA TAHUN DIKLAT 2007-2008
No full textThe objective of this research is to find out any factors which influence the learning achievement of productive subject of skill accounting program student at SMK Negeri 3 Surakarta, school year 2007-2008.The method has been used in this research is quantitative descriptive. The population is 237 student of grade X, XI, and XII of skill accounting program student SMK Negeri 3 Surakarta, school year 2007-2008. The technique sampling is Cluster Random Sampling, 113 student. The collecting data technique which has been used is observation, questionnaire, interview and documentation. Based on the data analysis and the discussion, it can be concluded that there are nine factors which influence the learning achievement of productive subject of skill accounting program student. That is (1) relationship factor, (2) self-potential and learning factor, (3) fatigue factor, (4) family factor, (5) student learning condition factor, (6) learning facility factor, (7) physical and psychological factor, (8) willingness factor, and (9) economical factor. Based on the data analysis and discussion, it also can be concluded that all variables which group becoming six factors hypnotized in this research is accepted as new factor which influence the learning achievement of productive subject of skill accounting program student although social factor, in fact, doesn’t influence the learning achievement of productive subject of skill accounting program student.
PERSEPSI MAHASISWA JURUSAN PENDIDIKAN IPS FKIP UNS TERHADAP PENGGUNAAN E-LEARNING SEBAGAI UPAYA PENINGKATAN KUALITAS PEMBELAJARAN
No full textE-learning has become one of education trends that can increase the learning quality. But to be able to get its benefit, students and lecturers attitudes should show proper attitude toward the e-learning.This research aims to know the description of Social Sciences Education Depatment students of Teachers Training and Education Faculty of Sebelas Maret University perceptions toward the use of e-learning to increase the learning quality and to probe the future development should be made to increase its acceptance. Using descriptive quatitative analysis toward 129 students, the research shows that the learning activities were still not optimum, showed by only few subjects that had already implemented the e-learning. The research also showed that students perceived that the infrastructures and facilities had suitable enough. In boosting the use of e-learning in the future, students perceived that the proper trainings and simplicity to use the e-learning will attract the future use of this elearning
PENGARUH PENERAPAN PROGRAM APLIKASI SISTEM RITEL DALAM MENINGKATKAN KOMPETENSI MAHASISWA PENDIDIKAN TATA NIAGA
No full textThis study investigates the influence application of Retail System to increase the competency student of Tata Niaga education. Implementing application of Retail System Aplication already applying in Tania Mini Market. The application of retail system in Tania maked by student, almost same with activity in generally mini market. So, this practice activity to give the student competency to arrange and operation the mini market. Finally the student can to competent in work market or to enter retail business. Explanation of this problem is very important in teory or practice that is can to increase and to expand knowledge the student to operations mini market. In practice, application of retail system can to increase process study in laboratorium Tata Niaga education so aims of education can be reached.
PENGEMBANGAN EKOWISATA DENGAN LOCO TOUR DALAM UPAYA MENINGKATAN EKONOMI MASYARAKAT DI BLORA
Get PDFThe purposes of this study are to reveal the natural potential to be developed as anatural tourist attraction, tours loco condition, condition of facilities, accessibility of naturaltourist attractions, tourist activities undertaken visiting tourists, business activities in the field of nature tourism that can improve the community economy , and Department policystrategies in developing Perhutani loco tour as an effort to increase tourism and conservation of natural teak forests in Blora.This research was based on the development and nature ekploratif with data collectiontechniques with questionnaires, in-depth interviews, participant observation, and analysis ofdocuments/archives. The validity of data the used peerdebriefing, triangulation of data andinformants review the analysis techniques with interactive models.Conclusions The study showed that the potential of existing natural potentialmaximum but not enough developed, condition loco tour, physically feasible for use as tourist transportation management but it is not managed properly, the condition and accessibility of support facilities have comprehensive facilities and many of fasilities are not well cared for and destroyed, tourists visiting just to see and enjoy nature tourism, local arts and local foods, as well as the lack of cooperation between loco tour manager in this case KPH Perhutani Department Cepu with District Government, Department of Tourism, private, and communitie
KESESUAIAN FUNGSI KAWASAN DENGAN PEMANFAATAN LAHAN DI DAERAH ALIRAN SUNGAI SAMIN TAHUN 2007
No full textThe research conducted in the watershed of Samin is aimed to find out the function of the land area, the exploitation of the land, and the compatibility of the function of the land area with its exploitation. The research method applied in this research was survey method, by using land unit as the analysis unit. The population was 152 land units. The samples were taken by using purposive sampling technique. The data were collected by direct field observation and from the documentation. The analysis technique of this research was descriptive qualitative. The result of the research shows that the exploitation for rice field was 48,63 %, settlement was 25,02 %, plantation was 11,12 %, non-irrigated field was 11,07%, bushes was 3,90% and river was 0,23%. The function of the Samin watershed area land consists of 10, 05 % shelter area function, 33,44% local shelter area function, 5,03% buffer area function, 5,05% perennial plants cultivation area function, and 46,42% seasonal plants cultivation area function and settlement. The exploitations of the actual area of Samin watershed which were improper with the function of land area were 10,05% in shelter area, 33,44% in local shelter area, 3,82% in buffer area, and 4,32% in perennial plants cultivation area.
KINERJA LEMBAGA AMIL ZAKAT /LAZ DALAM PENDEKATAN BALANCED SCORECARD (Studi Kasus Di Kabupaten Banyumas)
Get PDFPenelitian ini bertujuan untuk menilai kinerja Lembaga Amil Zakat (LAZ) dalamperspektif Balanced Scorecard (BSC) menganalisis kekuatan,kelemahan, peluang danhambatan serta permasalahan yang dialami LAZ dalam mengelola dana ZIS.. Penelitianini menggunakan pendekatan kualitatif. Data dikumpulkan melalui wawancara,kuisioner dan studi pustaka.Berdasarkan analisis disimpulkan bahwa 1) kinerja LAZ dalam perspektifkeuangan sudah baik. Hal ini dapat dilihat dari pengumpulan dan penyaluran danaZakat Infak dan Shodaqoh (ZIS) yang terus mengalami kenaikan. Dalam perspektiflearning and growth, sudah baik, dilihat dari tingkat kepuasan karyawan LAZ. 2)Adapun dalam kinerja dalam perspektif customer, belum baik. Hal ini dapat dilihat daricustomer yang belum puas akan pelayanan LAZ. Yang menjadi kendala dalamperspektif ini adalah indicator reliability (keandalan), empati dan tangible. 3)Permasalah yang dialami oleh LAZ adalah keterbatasan SDM dan status legalitas LAZ.Penelitian ini memberikan implikasi Hendaknya Bazda melaksanakan perencanaanstrategis secara komprehensif dan koheren dengan mengubahpola perencanaan jangkapendek dan jangka panjang, sebaiknya pengurus (pengelola) LAZ adalah profesionalyang tanpa dibebani tugas lain di luar LAZ, hendaknya LAZ lebih memperhatikankepentingan karyawan (full timer) dalamhal pemberian kompensasi, dan kepemimpinan,hendaknya LAZ lebih memperhatikan kepentingan customer dalam hal keandalan,empati dan dalam penyediaan fasilitas