2 research outputs found
Pengaruh Menghafal Al-Qur’an Terhadap Prestasi Belajar Mata Pelajaran Al-Qur’an Hadits DI Madrasah Aliyah An-Nur Bululawang Malang
No full textThe purpose of this study is to determine the effect of memorizing the Qur’an on students’ achievement in learning Al-Qur’an Hadith at MA An-nur Bululawang Malang. In collecting data the author used several methods, namely interviews, questionnaires, then data. that has been collected is analyzed using quantitative analysis techniques, then the results of the research will be in the form of numbers and a few supporting sentences. Based on the results of the research conducted, it can be concluded that, based on the validity test using SPSS25 from 15 experimental instruments that were tested on 20 trial respondents, all of them were declared valid. based on the reliability test, the Qur’an memorization instrument has a value of .948 so it is declared reliable. while for the product moment correlation test between variable X (memorizing the Qur’an) and variable Y (learning achievement of Al-Qur’an Hadith subjects) of .080, meaning that the two variables have a very high correlation
Fixed Assets Revaluation and Future Firm Performance: Empirical Evidence from Indonesia
Get PDFIndonesia's government issued a temporary tax cut law in 2015, which serves as a tax incentive that encourages Indonesian firms to revalue their fixed assets and disclose them in the financial statements according to the assets' fair value. We investigate the association between the revaluation of fixed assets and future firm performance for Indonesian firms. The result shows that the revaluation of fixed assets by Indonesian firms is significantly positively associated with changes in operating income one year after revaluation. Meanwhile, there is no positive association between the revaluation of fixed assets and operating cash flow after two years of revaluation. This result implied that the motivation of revaluation is mainly related to the effort to disclose the fair value of the fixed assets to the user of financial statements. We can conclude that the temporary tax cut law is effective in fostering the future operating performance of the Indonesian firms.
