1,721,214 research outputs found

    PENGARUH UKURAN PERUSAHAAN, LIKUIDITAS DAN INVESTMENT OPPORTUNITY SET TERHADAP KUALITAS LABA (Studi Empiris Pada Perusahaan Sub Sektor Food and Beverage yang Terdaftar di Bursa Efek Indonesia Periode 2012-2016)

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    The purpose of this study is to prove empirically the effect of firm size, liquidity and investment opportunity set on earnings quality. The dependent variable in this study used the Profit Quality and the independent variable using Company Size, Liquidity, Investment Opportunity Set. The population in this study used Food and Beverage sub-sector companies listed in Indonesia Stock Exchange period 2012-2016. The results of this study indicate that firm size does not affect the quality of earnings, liquidity has a negative effect on earnings quality and investment opportunity set have a positive effect on earnings quality.Keywords : Company Size, Liquidity, Investment Opportunity Set, Profit Qualit

    Pesantren, Tasawuf dan Hedonisme Kultural (Studi Kasus Aktualisasi Nilai-nilai Tasawuf dalam Hidup dan Kehidupan di Pondok Pesantren Modern Gontor)

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    Islamic School has the basic essence that can not be separated from the characteristics of the pesantren institution that always stress the importance of moral Akhlaqul Karimah as a guideline life of everyday society. Therefore pesantren education system has always been and always aim to develop the personality Muhsin, not just Muslims. Muhsin personality mentioned is Sufism. This is where the intersection between Sufism and Islamic schools. The essence of Sufism is pengejawan charity, while the essence of boarding schools located in the personality development of Muhsin. In this third millinium century boarding schools are in the mainstream of life of the paradigmatic capitalism, and the condition of society that have become jungle hedonism. This brief article is the result of field research has revealed how the actualization of the values of Sufism in the modern pesantren Gontor the era of global education and cultural hedonism. PesantrKEYWORDS:en, Mukmin, Muslim, Muhsin, Sufism, Cultural Hedonis

    IMPLEMENTASI PROGRAM AKSELERASI (STUDI KASUS) DI SD MUHAMMADIYAH SAPEN YOGYAKARTA

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    Penelitian ini bertujuan untuk mendiskripsikan: (1) implementasi program akselerasi di SD Muhammadiyah Sapen Yogyakarta, dan (2) kendala yang dihadapi dalam pelaksanaan program akselerasi di SD Muhammadiyah Sapen Yogyakarta. Jenis penelitian ini adalah kualitatif. Teknik pengumpulan data yang digunakan yaitu wawancara, observasi, dan dokumentasi. Wawancara dilakukan untuk mengetahui implementasi program yang meliputi: supervisi akademik kepala sekolah, upaya kepala sekolah untuk meningkatkan kemampuan guru akselerasi, rekrutmen siswa akselerasi, kendala- kendala yang dihadapi dalam pelaksanaan program akselerasi. Observasi dilakukan untuk mengetahui sarana prasarana dan pemanfaatannya untuk implementasi program akselerasi. Dokumentasi dilakukan untuk mengetahui dokumen yang diperlukan dalam implementasi program akselerasi. Hasil dari penelitian ini adalah sebagai berikut: (1) implementasi program akselerasi meliputi: (a) rekrutmen siswa akselerasi melalui dua tahapan yaitu informasi dan seleksi. (b) upaya peningkatan kemampuan guru melalui diklat dan pendampingan dari UKP UGM. (c) pemanfaatan sarana dan prasarana didukung oleh sumberdaya manusia sesuai ahlinya supaya efektif dan efisien.(d) upaya kepala sekolah memotivasi guru akselerasi dilakukan setiap ada pertemuan, secara finansial guru akselerasi mendapat intensif, dan pemberian motivasi dari UKP UGM. (2) kendala yang ada dalam implementasi program yaitu adanya sebagian orang tua siswa tidak maksimal dalam pendampingan anaknya dan kebosanan anak dalam belajar karena beban tugas dan ulangan

    Going Beyond Counting First Authors in Author Co-citation Analysis

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    The 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

    TELAAH TEORITIS: EFEKTIVITAS DAN EFISIENSI DALAM ORGANISASI

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    The definition of organization in this paper includes large and small work units such as a department, work unit, project or sub-project. The author assumes that the strength and existence of an organization is highly dependent on the organization's ability to achieve its goals. Therefore, in maintaining, fostering, or developing an organization, it is necessary to pay attention to the effectiveness and efficiency of the organization in achieving the desired goals. Thus, the assessment and measurement of the effectiveness and efficiency of the organization need to be carried out and in this regard, concepts and tools are needed as well as ways to measure the effectiveness and efficiency of the organization

    Variations on the Author

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    “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
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