183 research outputs found
PENGARUH STRUKTUR MODAL, UKURAN PERUSAHAAN DAN PERPUTARAN TOTAL ASET TERHADAP PROFITABILITAS (Studi Kasus Perusahaan Barang dan Konsumsi yang Terdaftar di Bursa Efek Indonesia)
Skripsi dengan judul “Pengaruh Struktur Modal, Ukuran Perusahaan dan Perputaran Total Aset Terhadap Profitabilitas (Studi Kasus Perusahaan Barang dan Konsumsi yang Terdaftar di Bursa Efek Indonesia)” ini disusun oleh Kharisma Aulia Fera Diana Susanto, NIM. 12403173203 Program Studi Akuntansi Jurusan Ekonomi, pembimbing Dianita Meirini, S.A., M.Si.
Penelitian ini dilatarbelakangi oleh menurunnya kinerja keuangan emiten konsumer dan juga emiten makanan dan minuman akibat melambatnya konsumsi rumah tangga, anjloknya penjualan segmen makanan dan minuman, dan peningkatan beban usaha yang lebih tinggi dari pertumbuhan penjualan yang mempengaruhi penurunan laba perusahaan barang dan konsumsi. Sementara, beberapa faktor seperti struktur modal, ukuran perusahaan dan perputaran total aset dibutuhkan untuk meningkatkan kinerja keuangan perusahaan sehingga investor bisa tertarik untuk melakukan investasi.
Tujuan dalam penelitian ini yakni: 1) untuk menganalisis pengaruh struktur modal terhadap profitabilitas perusahaan barang konsumsi yang terdaftar di Bursa Efek Indonesia. 2) untuk menganalisis pengaruh ukuran perusahaan terhadap profitabilitas perusahaan barang konsumsi yang terdaftar di Bursa Efek Indonesia. 3) untuk menganalisis pengaruh perputaran total aset terhadap profitabilitas perusahaan barang konsumsi yang terdaftar di Bursa Efek Indonesia. 4) untuk menganalisis pengaruh struktur modal, ukuran perusahaan dan perputaran total aset terhadap profitabilitas perusahaan barang konsumsi yang terdaftar di Bursa Efek Indonesia.
Penelitian ini menggunakan metode pendekatan kuantitatif dengan jenis penelitian asosiatif. Data yang digunakan adalah data sekunder. Tenik sampling dalam penelitian ini adalah teknik purposive sampling. Jumlah sampel dalam penelitian ini adalah dua puluh enam perusahaan.
Hasil penelitian ini menunjukan bahwa: 1) tidak terdapat pengaruh negatif dan signifikan antara struktur modal terhadap profitabilitas pada perusahaan barang dan konsumsi yang terdaftar di Bursa Efek Indonesia. 2) terdapat pengaruh signifikan antara ukuran perusahaan terhadap profitabilitas pada perusahaan barang dan konsumsi yang terdaftar di Bursa Efek Indonesia tahun. 3) terdapat pengaruh signifikan antara perputaran total aset terhadap Profitabilitas pada perusahaan barang dan konsumsi yang terdaftar di Bursa Efek Indonesia. 4) terdapat pengaruh signifikan antara struktur modal, ukuran perusahaan, dan perputaran total aset terhadap Profitabilitas pada perusahaan barang dan konsumsi yang terdaftar di Bursa Efek Indonesia.
Kata Kunci: Struktur Modal, Ukuran Perusahaan, Perputaran Total Aset, Profitabilita
Action plan for Fera ry in Fitforhealth project
This action plan is made for Fera to use in an EU-project called Fitforhealth that Fera is taking part in. Fera is a Finnish baseball club specialized in women’s Finnish baseball. Fitforhealth is a project that tries to prevent and heal injuries of young athletes and it has partners from five different countries.
This thesis has research knowledge about project planning, event management, pro-ject management and action plans. After research a general overview has been made of the different work packages involved in the Fitforhealth-project. After the general overview a basis for Fera to follow in a big picture has been created.
The action plan has surveys, reports, evaluations, tournament arrangements, international and local meetings, risk assessments, workshops and exploitation of the results.
On the base of the knowledge researched and the basis made the thesis has an action plan for Fera. The action plan has two graphs of tasks to be completed. Fera can change the plans easily if some updates will come during the Fitforhealth-project. The author will not be involved in the work of the project.
In conclusion this action plan is a ready-made tool for the use of Fera.Tämä toimintasuunnitelma on tehty urheiluseura Feran käyttöön EU - hankkeeseen nimeltä Fitforhealth, johon Fera osallistuu. Fera on suomalainen naisten pesäpalloi-luun erikoistunut seura. Fitforhealth on projekti ,jonka tavoitteena on ehkäistä ja parantaa vammoja nuorilla urheilijoilla ja sillä on yhteistyökumppaneita viidestä eri maasta .
Työssä on tutkittu tietoa projektin suunnittelusta, tapahtumien hallinnasta, projektinhallinnasta ja toimintasuunnitelmista. Tutkimalla on tehty yleiskuva eri Fitforhealth – projektin työpaketeista. Työssä on tehty Feralle yksiselitteisen pohja työpaketeista, jota on helppoa pitää seurannassa.
Toimintasuunnitelma sisältää tutkimuksia, raportteja ja arviointeja, turnauksen järjestelemistä , kansainvälisiä ja paikallisia kokouksia , riskinarviointia, työpajoja ja tulosten hyödyntämistä.
Pohjatiedon perusteella on tehty toimintasuunnitelma Feralle. Toimintasuunnitelma sisältää kaksi kaaviota, joissa on kummassakin tarkemmat suunnitelmat. Fera voi muuttaasuunnitelmia helposti jos jotkin päivitykset tulevat Fitforhealth – projektin aikana. Teoksen tekijä ei tule toimimaan kyseisen projektin parissa.
Tämä toimintasuunnitelma on valmis työkalu Feran käyttöön
Pengaruh Customer Experience Dan Customer Value Terhadap Loyalitas Anggota Di KSPPS BMT Mitra Husnul Aulia Ciledug Kabupaten Cirebon
Loyalitas anggota sangat berperan penting bagi keberlangsungan lembaga keuangan syariah terutama dalam menghadapi persaingan yang semakin ketat. Customer Experience dan Customer Value dianggap sebagai faktor kunci yang dapat mempengaruhi loyalitas anggota. Penelitian ini bertujuan untuk mencari pengaruh tentang Customer Experience dan Customer Value terhadap loyalitas anggota di KSPPS BMT Mitra Husnul Aulia Ciledug Kabupaten Cirebon.
Jenis penelitian ini adalah penelitian kuantitatif dengan menggunakan data primer dan data sekunder. Teknik pengambilan sampel dilakukan dengan metode probability sampling dengan jenis simple random sampling. Sehingga diketahui sampel dalam penelitian ini berjumlah 100 responden. Data yang terkumpul dianalisis menggunkan regresi linear berganda dengan menggunakan aplikasi SPSS versi 26.
Hasil penelitian menunjukkan bahwa, variabel Customer Experience memiliki pengaruh positif dan signifikan terhadap loyalitas anggota dengan pengaruh parsial sebesar 17,8%. Variabel Customer Value memiliki pengaruh positif dan signifikan terhadap loyalitas anggota dengan pengaruh parsial sebesar 20,5%. Hasil uji simultan (uji F) menunjukkan bahwa variabel Customer Experience dan Customer Value berpengaruh positif dan signifikan terhadap loyalitas anggota dengan besaran pengaruh simultan yaitu 38,3%.
Kata Kunci : Customer Experience, Customer Value dan Loyalitas Anggot
Local variables identification in participatory urbanism: recent case studies in Valencia
Maieutic is the Socratic method by which new knowledge is created by formulating a series of questions followed by thoughtful responses. It is a kind of birthing through a process. First, questioning will lead to the awareness of ignorance. Secondly – and consequently – the desire to repair this lack of knowledge will be awakened and; therefore, the individual is better braced for learning.....Green Open Access added to TU Delft Institutional Repository 'You share, we take care!' - Taverne project https://www.openaccess.nl/en/you-share-we-take-care Otherwise as indicated in the copyright section: the publisher is the copyright holder of this work and the author uses the Dutch legislation to make this work public.Theory, Territories & Transition
Kajian Mutu Fisik Tepung Jamur Tiram (Pleurotus ostreatus) Hasil Pengeringan Oven Konveksi
Jamur tiram merupakan salah satu jenis jamur yang cukup populer di kalangan masyarakat Indonesia. Dengan cita rasa yang cukup netral sehingga mudah dipadukan dengan berbagai masakan, jamur tiram juga memiliki kandungan vitamin yang cukup tinggi sehingga baik bagi kesehatan. Namun dengan kandungan air yang cukup tinggi membuat masa simpan jamur tiram hanya berkisar antara 3-6 hari setelah panen. Untuk itu perlu adanya upaya penanganan pasca panen, salah satu cara untuk menambah umur simpan jamur tiram yaitu dengan mengubahnya menjadi tepung. Proses pembuatan tepung jamur tiram melaui proses pengeringan, alat yang digunakan yaitu oven konveksi. Tujuan dari penelitian ini adalah untuk mengetahui nilai mutu fisik tepung jamur tiram hasil pengeringan oven dan mengevaluasi pengaruh keseragaman suhu pengeringan dan durasi penepungan terhadap mutu fisik tepung jamur tiram. Penelitian ini dilaksanakan pada bulan Februari sampai dengan April 2018. Penelitian dilaksanakan di Laboratorium Enjiniring Hasil Pertanian Jurusan Teknik Pertanian Fakultas Teknologi Pertanian Universitas Jember. Bahan yang digunakan pada penelitian ini adalah jamur tiram. Penelitian ini menggunakan rancangan acak lengkap, dengan variabel berupa suhu (60°C,70°C,dan 80°C) dan durasi penepungan (3,5,dan 7 menit). setiap perlakuan dilakukan 3 kali ulangan. Data hasil pengukuran dianalisis dengan menggunakan uji Anova dua arah dan apabila terdapat beda nyata dilanjutkan menggunakan uji Duncan. Serta dilakukan uji korelasi untuk mengetahui hubungan masing-masing kombinasi perlakuan terhadap mutu fisik tepung jamur tiram. Berdasarkan hasil pengeringan yang dilakukan, jamur tiram segar memiliki kadar air awal 81,03-91,93 (%bb). Suhu pengeringan jamur tiram yang digunakan yaitu 60°C,70°C, dan 80°C dengan lamanya waktu pengeringan secara berturut-turut yaitu 11, 9 dan 7 jam. Tepung jamur tiram memiliki nilai tingkat kecerahan (L) sebesar 50,40-67,80, tingkat kemerahan (a) sebesar 1,93-4,07, tingkat kekuningan (b) sebesar 15,43-20,93, chroma (CR) sebesar 16,01-21,03, densitas curah (DC) sebesar 0,53-0,69 g/cm3, daya serap air (DSA) sebesar 2,34-2,58 ml/g, daya serap minyak (DSM) sebesar 1,16-1,31 ml/g, dan sudut tumpukan (ST) sebesar 39,32°-45,03°. Kualitas mutu fisik tepung jamur tiram lebih dipengaruhi oleh durasi penepungan yang digunakan dari pada suhu pengeringan. Durasi yang digunakan signifikan terhadap nilai densitas curah, daya serap air, daya serap minyak dan sudut tumpukan. Sedangkan suhu pengeringan secara signifikan berpengaruh terhadap nilai tingkat kecerahan, tingkat kekuningan dan chroma
Research trends in clean, green and sustainable manufacturing: a bibliometric review
This paper aims at conducing a bibliometric literature review targeting some key themes of sustainability in the manufacturing and production sector. A first sample of 631 papers was found by using an appropriate combination of keywords in the SCOPUS database over a 22 year period (2000-2021). The sample was then reduced to 563 manuscripts, by removing the papers not expressively focused on the targeted topic. Finally, the analysis of the author keywords was carried out by dividing the 22 years period into 4 timespans, to determine the past and current trends within the research topic. The results highlighted a dominance of general themes related to sustainable and green aspects; at the same time, some specific subjects related to different aspects of manufacturing and production were identified, such as the design, the performance evaluation and the introduction of new Industry 4.0 technologies. Other themes, like human factors, companies' resilience, flexibility or agility, appear to be not so considered in the studies reviewed; these themes could represent interesting topics for future research activities. Copyright (C) 2022 The Authors
Identità e architettura
Anche per l’architettura la cultura contemporanea riconosce nella questione identitaria uno dei fattori fondanti del dibattito tra posizioni. Riconoscere nell’architettura una capacità identitaria equivale ad attribuirle un valore rappresentativo del soggetto che la realizza e istintivamente siamo portati a considerarla come un valore da salvaguardare e tutelare. Tuttavia, fatti salvi i casi monumentali o iconici che impongono la conservazione filologica, il resto delle architetture, paesaggi, spazi, insiemi urbani eccetera, può considerarsi oggetto di una valorizzazione processuale che guardi all’identità come concetto dinamico, in grado di muoversi col tempo, dunque all’identità di un luogo o di un’architettura come ricerca costante e alla sua configurazione formale come concetto in divenire. La casa Malaparte sull’isola di Capri è un caso emblematico di vero e proprio transfer identitario tra il proprietario/coautore e la casa stessa. Ma la questione identitaria, nelle stesse parole di Curzio Malaparte, sembra avvalorarsi nella diluizione dell’autorialità individuale in quella collettiva. Malaparte è cosciente di quanto la sua casa sia autenticamente legata ai caratteri identitari dell’architettura locale. In seguito, in ambito critico nazionale e internazionale, il suo tratto identitario si estende dal soggetto individuale ai nostri caratteri nazionali. Molti infatti l'hanno identificata come un prodotto eminente dell’architettura moderna italiana in grado di ricondurre il modo di progettare e di costruire nell’alveo di un rapporto tra un’architettura e il luogo geografico e storico. Esempio di come sia possibile declinare la modernità in chiave locale e specifica, distaccandosi dalla tensione universalistica della stessa modernità. La ricerca e il dibattito del secondo dopoguerra riconoscono nel continuismo storico e nel radicamento geografico, il senso profondo di una correzione di ottica dell’architettura. Assumono un valore di riferimento le forme ormai acquisite e indiscutibili della tradizione ovvero dell’inerzia culturale dell’uomo, che condiziona il persistere delle forme oltre le stesse ragioni che le hanno determinate. Si susseguono iniziative di ricerca che approfondiscono la conoscenza dei caratteri tipologici e formali delle architetture storiche delle diverse circostanze geografiche. A testimonianza di un sentire diffuso e prolungato, si possono citare la mostra ideata e curata da Pagano e Daniel per la VI Triennale di Milano del 1936, l’Inquérito sull’architettura popolare portoghese negli anni 1955-61, la mostra sull’architettura anonima di Bernard Rudofsky al MoMa di New York del 1964 e la stessa ricerca portata avanti e pubblicata nel 1979 da Aldo Rossi con Max Bosshard e Eraldo Consolascio sull’architettura tradizionale del Canton Ticino. Nel secondo dopoguerra si determina dunque una condizione culturale di generale immedesimazione della questione dell’identità collettiva con la tradizione e con le tracce della storia, che sfocia nelle posizioni del postmodernismo internazionale in cui la critica al modernismo viene condotta principalmente in nome di una rivendicazione di identità della forma architettonica, di un linguaggio caratterizzato, in opposizione all’universalismo dello stile internazionale. Tuttavia in contemporanea con il fenomeno del postmodern, che invade la scena del mondo occidentale negli anni ’80 producendo stilemi e atteggiamenti storicistici universalmente spendibili, uno dei filoni teorici alla ricerca di una via di uscita alla crisi della modernità in architettura, rintraccia nei caratteri del contesto geografico e culturale delle diverse regioni del mondo occidentale, il principale spunto di riscatto della nuova architettura di fine secolo, interpretando in forma progressiva l’ancoraggio al luogo e alla tradizione. In questo filone si inserisce senz’altro il progetto di Álvaro Siza per la ricostruzione del quartiere di Chiado a Lisbona riconosce nel rispetto del ritmo lento dell’evoluzione della città, le ragioni di un progetto di recupero che disdegna i gesti eclatanti e individualistici in favore dell’accettazione e valorizzazione di una storia del luogo radicata e collettivamente condivisa.For architecture too, contemporary culture recognises the question of identity as one of the founding factors in the debate between positions.
Recognising in architecture an identitarian capacity is equivalent to attributing to it a representative value of the subject that realises it, and instinctively we are led to consider it as a value to be safeguarded and protected. However, with the exception of monumental or iconic cases that impose philological conservation, the rest of architecture, landscapes, spaces, urban ensembles, etc., can be considered the object of a processual valorisation that looks at identity as a dynamic concept, capable of moving with time, thus at the identity of a place or an architecture as a constant quest and its formal configuration as a concept in the making.
The Malaparte house on the island of Capri is an emblematic case of a real transfer of identity between the owner/co-author and the house itself. But the question of identity, in Curzio Malaparte's own words, seems to be corroborated in the dilution of individual authorship into collective authorship. Malaparte is aware of how much his house is authentically linked to the identity characteristics of local architecture. Later, in national and international critical circles, its identity trait is extended from the individual subject to our national characters. In fact, many have identified it as an eminent product of modern Italian architecture capable of bringing the way of designing and building back into the framework of a relationship between an architecture and its geographical and historical place. An example of how modernity can be declined in a local and specific key, detaching itself from the universalistic tension of modernity itself.
Post-World War II research and debate recognise in historical continuism and geographical rootedness, the profound sense of a correction of architecture's perspective. The now acquired and unquestionable forms of tradition or man's cultural inertia, which conditions the persistence of forms beyond the very reasons that determined them, take on a reference value.
There is a succession of research initiatives that deepen our knowledge of the typological and formal characteristics of historical architecture in different geographical circumstances. As evidence of a widespread and prolonged feeling, we can cite the exhibition conceived and curated by Pagano and Daniel for the VI Milan Triennale in 1936, the Inquérito on popular Portuguese architecture in the years 1955-61, Bernard Rudofsky's exhibition on anonymous architecture at the MoMa in New York in 1964 and the same research carried out and published in 1979 by Aldo Rossi with Max Bosshard and Eraldo Consolascio on the traditional architecture of Canton Ticino.
In the post-World War II period, a cultural condition of general identification of the question of collective identity with tradition and the traces of history was thus determined, resulting in the positions of international postmodernism in which the criticism of modernism was conducted mainly in the name of a claim to the identity of architectural form, of a characterised language, in opposition to the universalism of the international style. However, at the same time as the phenomenon of post-modernism, which invaded the scene of the western world in the 1980s, producing universally expendable stylistic and historicist attitudes, one of the theoretical strands in search of a way out of the crisis of modernity in architecture, traced the characteristics of the geographical and cultural context of the various regions of the western world as the main point of redemption of the new architecture of the end of the century, interpreting the anchorage to place and tradition in a progressive form.
Álvaro Siza's project for the reconstruction of the Chiado district in Lisbon undoubtedly fits into this vein, recognising in the respect of the slow rhythm of the city's evolution, the reasons for a recovery project that disdains striking and individualistic gestures in favour of the acceptance and valorisation of a rooted and collectively shared history of the place
Too Large Wounds: Female Inferiority and Social Misery in the Short Story A bela e a fera, by Clarice Lispector
Escrito em 1977 e publicado dois anos depois em livro homônimo, o conto A bela e a fera ou A ferida grande demais, de Clarice Lispector, narra a história de Carla de Souza e Santos, mulher burguesa que, ao ver-se afastada de casa, passa a ter questionamentos sobre o papel da mulher na sociedade. Momento depois quando encontra um mendigo, a personagem começa a problematizar os privilégios próprios de sua classe social. Nessa perspectiva, o presente artigo visa analisar as maneiras pelas quais a inferiorização feminina e a miserabilidade social são figuradas na narrativa, a fim de contribuir para uma leitura histórica da obra da autora.Written in 1977 and published two years later in a book of the same name, the short story A bela e a fera ou A ferida grande demais, by Clarice Lispector, tells the story of Carla de Souza e Santos, a bourgeois woman who, away from home, starts to have questions about the role of women in society. A moment later, when she meets a beggar, the character begins to question the privileges of her social class. In this perspective, this article aims to analyze how female inferiority and social miserability are figured in the narrative, in order to contribute to a historical reading of the author\u27s work
Analisis Semantik Leksikal Pada Pantun Daerah Masyarakat di Kecamatan Kelam Tengah Kabupaten Kaur
ABSTRACT
This study aims to analyze the lexical semantics in traditional rhymes (pantun) of the community in Kelam Tengah District, Kaur Regency. Pantun is a form of ancient literature that is still preserved in Indonesia, particularly in Kelam Tengah District. It contains both explicit and implicit meanings that need to be explored in depth to understand the local wisdom embedded within. Lexical semantic analysis is employed to comprehend the meanings of words in these rhymes. The research utilizes a qualitative method with a descriptive approach. The data sources are local pantun collected through observation, interviews, and documentation. The data analysis techniques include data reduction, data presentation, and conclusion drawing. The results show that various lexical meanings are found within the pantun of Kelam Tengah, conveying messages to readers and listeners. These rhymes reflect aspects of the local community\u27s life, including religious, moral, social, and cultural values. Additionally, pantun serves as a medium for communication, emotional expression, and education for the people in Kelam Tengah. In conclusion, the pantun of Kelam Tengah reflects the community\u27s cultural richness, daily life, and moral values, such as the importance of education, discipline, and adherence to local traditions. Beyond entertainment, these rhymes function as a medium for transmitting wisdom, advice, and aspirations passed down through generations.
Keywords: Kelam Tengah Community, Local Rhymes, Lexical Semantic
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