1,720,959 research outputs found
DETERMINAN TOTAL ASSET DALAM MENINGKATKAN BIAYA MODAL
Full text linkAbstrak: Untuk mengetahui dan menganalisis struktur aktiva (total aset) dalam meningkatkan biaya modal (DER) pada PT. Kedaung Indah Can TbkTeknik analisis data yang digunakan adalah analisis deskriptif, yaitu dengan cara menganalisis data-data biaya modal kemudian ditarik kesimpulan dari data laporan keuangan.Pada nilai struktur aktiva atau total aset dapat dilihat bahwa pada beberapa tahun terjadi penurunan nilai total asset. Dari hasil pembahasan bahwa pada beberapa tahun struktur aktiva dapat meningkatkan biaya modal (DER).Adapun tujuan dari penelitian ini adalah sebagai berikut : Untuk mengetahui dan menganalisis biaya modal (DER) pada PT. Kedaung Indah Can Tbk. Untuk mengetahui dan menganalisis struktur aktiva (total aset) pada PT. Kedaung Indah Can Tbk.Abstrac: The analyze the structure of assets (total assets) in increasing the cost of capital (DER) at PT. Kedaung Indah Can Tbk The data analysis technique used is descriptive analysis, namely by analyzing capital cost data and then drawing conclusions from financial statement data. At the value of the asset structure or total assets can be seen that in a number of years there was a decline in the value of total assets. From the results of the discussion that in a few years the structure of assets can increase the cost of capital (DER). As for the objectives of this study are as follows: To find out and analyze the cost of capital (DER) at PT. Kedaung Indah Can Tbk. To find out and analyze the structure of assets (total assets) at PT. Kedaung Indah Can Tb
Analisis Determinan Yang Mempengaruhi Pengungkapan Corporate Social Responsibility
Full text linkThis study aims to determine the effect of company size, size of the board of commissioners, and profitability on corporate social responsibility listed on the Indonesia Stock Exchange for the 2014-2018 period. This research approach uses an associative research approach. The data collection method is done by documenting data sourced from the annual reports of the Indonesia Stock Exchange. Based on the sample collection, which is done by using a check list according to the criteria, the number of research samples is 6 companies from 15 populations. research samples during the period 2014-2018 and data analysis techniques in this research are descriptive statistics, classic assumption tests which include normality test, multicollinearity test, and heteroscedasticity test, multiple linear regression analysis, hypothesis testing which includes t test, f test and coefficient of determination. The results show that company size has a positive but insignificant effect on disclosure of corporate social responsibility, size of the board of commissioners has a positive but not significant effect on disclosure of corporate social responsibility, and profitability has a positive but not significant effect on disclosure of corporate social responsibility in automotive companies listed in Indonesia Stock Exchange for the period 2014-2018)
PENGARUH PERTUMBUHAN EKONOMI, PENDAPATAN ASLI DAERAH (PAD), DANA ALOKASI UMUM (DAU) DAN DANA ALOKASI KHUSUS (DAK) TERHADAP BELANJA MODAL PADA KABUPATEN/KOTA DI PROVINSI SUMATERA UTARA
Full text linkPenelitian ini bertujuan untuk mengetahui pengaruh pertumbuhan ekonomi, pendapatan asli daerah, dana alokasi umum dan dana alokasi khusus terhadap belanja modal pada kabuptaen/kota di provinsi sumatera utara. Penelitian ini merupakan jenis penelitian asosiatif. Teknik pengambilan sampel dilakukan dengan menggunakan teknik purposive sampling. Sehingga sampel yang diperoleh sebanyak 31 kabupaten/kota di provinsi sumatera utara dengan total data pengamatan sebanyak 165 data selama 5 tahun pengamatan. Teknik pengumpulan data yang digunakan adalah dokumentasi dengan sumber data menggunakan data sekunder yang diambil melalui situs resmi DJPK Kemenkeu. Teknik analisis data yang digunakan dalam penelitian ini adalah analisis regresi linier berganda dengan alat bantu software SPSS 26. Hasil penelitian ini menunjukkan bahwa pertumbuhan ekonomi tidak berpengaruh terhadap belanja modal. Pendapatan asli daerah tidak berpengaruh signifikan terhadap belanja modal. Dana alokasi umum berpengaruh signifikan terhadap belanja modal. Dana alokasi khusus berpengaruh signifikan terhadap belanja modal. Kemudian pertumbuhan ekonomi, pendapatan asli daerah, dana alokasi umum dan dana alokasi khusus dan berpengaruh terhadap belanja modal secara simultan
Pengaruh karakteristik pemerintah daerah dan temuan audit Badan Pemeriksa Keuangan terhadap kinerja keuangan kabupaten/kota
Full text linkPurposes - The purpose of this study is to determine and analyze the influence of the local government characteristics (government size, level of regional wealth, level of dependency on the central government, local expenses) and BPK’s audit findings (findings on SPI, findings on incompliance of rules) simultaneously and partially on the financial performance of districts/cities government in North Sumatera.
Methods - The study population as many as 33 districts/cities of North Sumatera province since 2011-2013. Samples were selected using census method amounted to 99 observation data from 33 districts/cities in North Sumatera in 2011-2013. Data was processed using the method of multiple linear regression statistical test for the first hypothesis using SPSS software.
Findings - Results of this study prove the hypothesis that the local government characteristics (government size, level of regional wealth, local expenses) and BPK’s audit findings (findings on SPI, findings on incompliance of rules) simultaneous effect on the financial performance of district/cities government in North Sumatera. Partial testing reveal only variables level of regional wealth, local expenses, and findings on incompliance of rules, are significantly effect, while the government size and the findings on SPI has no significant effect on the finance performance of local government district/cities in North Sumatera.Purposes - The purpose of this study is to determine and analyze the influence of the local government characteristics (government size, level of regional wealth, level of dependency on the central government, local expenses) and BPK’s audit findings (findings on SPI, findings on incompliance of rules) simultaneously and partially on the financial performance of districts/cities government in North Sumatera.
Methods - The study population as many as 33 districts/cities of North Sumatera province since 2011-2013. Samples were selected using census method amounted to 99 observation data from 33 districts/cities in North Sumatera in 2011-2013. Data was processed using the method of multiple linear regression statistical test for the first hypothesis using SPSS software.
Findings - Results of this study prove the hypothesis that the local government characteristics (government size, level of regional wealth, local expenses) and BPK’s audit findings (findings on SPI, findings on incompliance of rules) simultaneous effect on the financial performance of district/cities government in North Sumatera. Partial testing reveal only variables level of regional wealth, local expenses, and findings on incompliance of rules, are significantly effect, while the government size and the findings on SPI has no significant effect on the finance performance of local government district/cities in North Sumatera
Pengaruh karakteristik pemerintah daerah dan temuan audit Badan Pemeriksa Keuangan terhadap kinerja keuangan kabupaten/kota
Full text linkPurposes - The purpose of this study is to determine and analyze the influence of the local government characteristics (government size, level of regional wealth, level of dependency on the central government, local expenses) and BPK’s audit findings (findings on SPI, findings on incompliance of rules) simultaneously and partially on the financial performance of districts/cities government in North Sumatera.
Methods - The study population as many as 33 districts/cities of North Sumatera province since 2011-2013. Samples were selected using census method amounted to 99 observation data from 33 districts/cities in North Sumatera in 2011-2013. Data was processed using the method of multiple linear regression statistical test for the first hypothesis using SPSS software.
Findings - Results of this study prove the hypothesis that the local government characteristics (government size, level of regional wealth, local expenses) and BPK’s audit findings (findings on SPI, findings on incompliance of rules) simultaneous effect on the financial performance of district/cities government in North Sumatera. Partial testing reveal only variables level of regional wealth, local expenses, and findings on incompliance of rules, are significantly effect, while the government size and the findings on SPI has no significant effect on the finance performance of local government district/cities in North Sumatera.Purposes - The purpose of this study is to determine and analyze the influence of the local government characteristics (government size, level of regional wealth, level of dependency on the central government, local expenses) and BPK’s audit findings (findings on SPI, findings on incompliance of rules) simultaneously and partially on the financial performance of districts/cities government in North Sumatera.
Methods - The study population as many as 33 districts/cities of North Sumatera province since 2011-2013. Samples were selected using census method amounted to 99 observation data from 33 districts/cities in North Sumatera in 2011-2013. Data was processed using the method of multiple linear regression statistical test for the first hypothesis using SPSS software.
Findings - Results of this study prove the hypothesis that the local government characteristics (government size, level of regional wealth, local expenses) and BPK’s audit findings (findings on SPI, findings on incompliance of rules) simultaneous effect on the financial performance of district/cities government in North Sumatera. Partial testing reveal only variables level of regional wealth, local expenses, and findings on incompliance of rules, are significantly effect, while the government size and the findings on SPI has no significant effect on the finance performance of local government district/cities in North Sumatera
E-ELEARNING DALAM MENINGKATKAN KOMPETENSI MENGAJAR DOSEN DI PERGURUAN TINGGI DI KOTA MEDAN
Full text linkThis research show about the use of internet as learning media to improving teaching competence at universities in Kota Medan. It is expains how the internet can be used as learning media on teaching and learning process when the class activities begin and improve teaching competence. The benefit of this research is expected to improve lecturer's teaching competence based on the theoretical study of information technology-based learning media by internet-based website used at universities in Kota Medan. This research is descriptive qualitative where it will reveal facts and circumstances that occur at the time of lecturing activities conducted lecturer subjects in the faculty of economics at the universities in Kota Medan. The population of this research consists of three universities in Kota Medan consist of Univesitas Muhammadiyah Sumatera Utara, Universitas Negeri Medan and Universitas Harapan Medan with the object of research is the lecturer from the college which the population of 80 lecturers from 100 questionnaires that have been distributed. Based on the pedagogical results of the questionnaire of the teacher respondents, it was found that 83% of the teachers gave the teaching with good pedagogic results, while the competence for teachers for internet use as a learning media found that only 63% of 80 respondents who internet used as learning media.Keywords : Learning Media, Internet, Website, E-Learning
Going Beyond Counting First Authors in Author Co-citation Analysis
Full text linkThe present study examines one of the fundamental aspects of author co-citation analysis (ACA) - the way co-citation
counts are defined. Co-citation counting provides the data on which all subsequent statistical analyses and mappings
are based, and we compare ACA results based on two different types of co-citation counting - the traditional type that
only counts the first one among a cited work's authors on the one hand and a non-traditional type that takes into
account the first 5 authors of a cited work on the other hand. Results indicate that the picture produced through this non-traditional author co-citation counting contains more coherent author groups and is therefore considerably clearer. However, this picture represents fewer specialties in the research field being studied than that produced through the traditional first-author co-citation counting when the same number of top-ranked authors is selected and analyzed. Reasons for these effects are discussed
Variations on the Author
Full text link“Variations on the Author” discusses two of Eduardo Coutinho’s recent films (Um Dia na Vida, from 2010, and Últimas Conversas, posthumously released in 2015) and their contribution to the general question of documentary authorship. The director’s filmography is characterized by a consistent yet self-effacing form of authorial self-inscription: Coutinho often features as an interviewer that rather than express opinions propels discourses; an interviewer that is good at listening. This mode of self-inscription characterizes him as an author who is not expressive but who is nonetheless markedly present on the screen. In Um Dia na Vida, however, Coutinho is completely absent form the image, while Últimas Conversas, on the contrary, includes a confessional prologue that moves the director from the margins to the center of his films. This article examines the ways in which these works stand out in the filmography of a director who offers new insights into the notion of cinematic authorship
Appropriate Similarity Measures for Author Cocitation Analysis
Full text linkWe provide a number of new insights into the methodological discussion about author cocitation analysis. We first argue that the use of the Pearson correlation for measuring the similarity between authors’ cocitation profiles is not very satisfactory. We then discuss what kind of similarity measures may be used as an alternative to the Pearson correlation. We consider three similarity measures in particular. One is the well-known cosine. The other two similarity measures have not been used before in the bibliometric literature. Finally, we show by means of an example that our findings have a high practical relevance.information science;Pearson correlation;cosine;similarity measure;author cocitation analysis
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