46 research outputs found
FOLKLOR CIREBON DALAM LUKISAN KELUARGA SENIMAN: Komparasi Visual Karya Haryadi Suadi dan Radi Arwinda
No full textPainting is the result of creative work, intention, and sense of human sight which’s can be seen by human vision. A painting isn’t loose from the creator “the painter”. Some of artist in Indonesia still take the traditional themes of their paintings. Among the Indonesian artist especially at Bandung city, which’s raised that tradition themes is Haryadi Suadi and Radi Arwinda. Both of them are nearest relation and have Cirebon culture background which’s have relation as a father and son.
In this study, author illuminate the paintings visualisation created by Haryadi and Radi, as well as examine the aesthetic value which’s consist in it. This study have the purpose for knowing visual value, theme and meaning of symbol, showing objects, technique and media which’s used, as well as painting style which’s out warded by of both that artist. Data was collected with observation techniques, interview, documentation, and literature study. The next stage, author analyze the aesthetic study of paintings Haryadi and Radi. Analysis process is doing with nearing aesthetic approach and comparison study.
After seeing the analysis result, author can take the red yarn of this research. Haryadi and Radi have same academic background of Fine Art at FRSD ITB. Although both of them different generation, but both of paintings have the special charactheristic of Cirebon which’s strong. Haryadi’s painting still consist in a modern art, whereas Radi following the contemporary art.
Either Haryadi or Radi have the same themes of folklore in their painting. Haryadi’s painting are divided into four themes, namely the Javanese puppets figure, supranatural being, Jayabaya forecast, and Chinese Primbon. While that Radi’s painting divided into four themes, namely the Javanese puppet figure, supranatural being, worship being, and Japanese Maneki Neko. Haryadi’s painting style tends expressionist while Radi featuring the pop art style and decorative.
The result of this study expect can be the reference for art connoisseur as an apreciation reference as well as give the inspiration and the idea for the other researcher. For the artist which’s studied, hopefully they motivated for do always the creative process and work better until can be the historical record as well as enriching the treasures of Indonesian painting
PENGARUH SIZEPERUSAHAAN, KEPUTUSAN PENDANAAN, PROFITABILITAS DAN KEPUTUSAN INVESTASI TERHADAP NILAI PERUSAHAAN
No full textCreation of a company\u27s value can have a positive impact to stakeholders including shareholders ,. This study aimed to test empirically about the influence of Company Size, funding decisions, profitability and investment decisions on firm value. This research was carried out on non-financial companies listed on the Indonesia Stock Exchange (IDX) which publishes the financial statements for the period of 2013. By using purposive sampling technique and the company obtained 263 samples analyzed using multiple linear regression.These results indicate that the size / size company in proksikan with Debt to Equity Ratio (DER) has no effect on the value of the company, while profitability in proksikan with Return On Equity (ROE) and investment decisions are proxied by the Market to Book Value of Equity (MBVE) effect on firm value. From the results of multiple regression analysis known that simultaneously, Size / size of the company, funding decisions, profitability and investment decisions jointly affect the value of the company. Adjusted R² value of 0.174, this shows that the variation in the value of the company can be explained by Size companies, funding decisions, profitability and investment decisions by 17.4% and the remaining 82.6% is influenced by factors - other factors outside the model.  Keywords: Size of the company, funding decisions, profitability and investment decisions
Pengaruh NonDebt Tax Shield, Corporate Tax Rate dan Tangibility Terhadap Kebijakan Utang
No full textABSTRAK
Penelitian ini dilakukan dengan tujuan untuk mengetahui pengaruh non-debt tax shield, corporate tax rate dan tangibility secara parsial dan simultan terhadap kebijakan hutang. Pengolahan data menggunakan SPSS versi 23. Hasil pengujian hipotesis menggunakan statistik F (F-test) menunjukan bahwa secara simultan Non Debt Tax Shield, Corporate Tax Rate dan Tangibility berpengaruh terhadap kebijakan hutang. Hasil pengujian hipotesis menggunakan statistik t (t-test) menunjukkan variabel non debt tax shield dan tangibility berpengaruh terhadap kebijakan hutang, sedangkan corporate tax rate tidak berpengaruh terhadap kebijakan hutang
Pengaruh Tax Avoidance, Ukuran Perusahaan Dan Leverage Terhadap Firm Value
No full textPenelitian ini bertujuan untuk mengetahui pengaruh tax avoidance terhadap firm value, ukuran perusahaan terhadap firm value dan leverage terhadap firm value dan untuk mengetahui pengaruh tax avoidance, ukuran perusahaan dan leverage terhadap firm value pada Perusahaan Sektor Pertambangan yang terdaftar di Bursa Efek Indonesia periode 2015-2020. Penelitian ini dilakukan menggunakan metode kuantitatif dengan pendekatan asosiatif. Populasi penelitian ini berjumlah 47 perusahaan dan diambil sampel sebanyak 9 perusahaan dengan menggunakan metode purposive sampling. Analisis data menggunakan SPSS versi 25. Berdasarkan hasil secara parsial dapat disimpulkan bahwa : 1) Tax Avoidance tidak terdapat pengaruh signifikan terhadap Firm Value, 2) Ukuran Perusahaan terdapat pengaruh signifikan terhadap Firm Value, 3) Leverage terdapat pengaruh signifikan terhadap Firm Value. Dan berdasarkan hasil secara simultan disimpulkan bahwa Tax Avoidance, Ukuran Perusahaan dan Leverage terdapat pengaruh signifikan terhadap Firm Value
Pengaruh Beban Pajak Tangguhan,Perencanaan Pajak dan Kompensasi Bonus Terhadap Manajemen Laba
No full textPenelitian ini dilakukan untuk melihat pengaruh Beban Pajak Tangguhan, Perencanaan Pajak, dan Kompensasi Bonus terhadap Manajemen Laba (Studi Empiris Pada Perusahaan Manufaktur Sub Sektor Industri Dasar dan Kimia yang terdaftar di Bursa Efek Indonesia). Faktor-faktor yang diuji dalam penelitian ini adalah Beban Pajak Tangguhan, Perencanaan Pajak dan Kompensasi Bonus sebagai variabel indpenden dan Manajemen Laba sebagai variabel dependen.
Penelitian ini dilakukan dengan menggunakan metode deskriptif dengan pendekatan kuantitatif. Populasi dalam penelitian ini berjumlah 69 perusahaan dan pengambilan sampel menggunakan teknik purposive sampling sebagai teknik mengumpulkan data. Jumlah sampel yang dikumpulkan adalah 36 sampel yang terdiri dari 9 perusahaan manufaktur sebagai sampel penelitian ini selama 4 tahun. Metode yang digunakan dalam penelitian ini adalah statistik deskriptif, uji asumsi klasik, analisis regresi linier berganda, dan uji hipotesis. Data pada penelitian ini diolah dengan menggunakan program SPSS versi 23.
Hasil penelitian ini menunjukkan bahwa Beban Pajak Tangguhan, dan Kompensasi Bonus tidak berpengaruh secara signifikan terhadap manajemen laba. Sedangkan Perencanaan Pajak berpengaruh secara signifikan terhadap Manajemen Laba.
Kata Kunci : Beban Pajak Tangguhan, Perencanaan Pajak, Kompensasi Bonus, Manajemen Laba
 
Pengaruh Efektivitas Dan Efisiensi Pajak Daerah Terhadap Pendapatan Asli Daerah Di Provinsi Banten
No full textPenelitian ini bertjuan untuk untuk mengetahui pengaruh efektivitas penerimaan pajak daerah dan efisiensi biaya pemungutan pajak daerah terhadap Pendapatan Asli Daerah (PAD) di Provinsi Banten
Penelitian ini menggunakan metode kuantitatif. Teknik sampling yang digunakan adalah purposive sampling dengan sampel realisasi pendapatan pajak daerah di Provinsi Banten Tahun Anggaran 2014-2017. Data yang digunakan dalam penelitian ini yaitu data sekunder. Metode analisis yang diguanakan adalah uji statistik deskriptif, uji hipotesis dan model regresi linier berganda.
Berdasrkan hasil penelitian dapat disimpulkan bahwa efektivitas dan efisiensi pemungutan pajak daerah di Provinsi Banten secara simultan memiliki pengaruh yang signifikan terhadap Pendapatan Asli Daerah (PAD)
PEMBUATAN BUKU AJAR DIGITAL FLIP PDF BAGI GURU DI SHOHIBUL MUSLIMIN BANTEN
No full textBuku ajar sangat penting dalam proses pembelajaran karena dapat mendukung dan dalam upaya menguatkan informasi materi ajar yang disampaikan oleh guru. Buku ajar membantu siswa memahami konsep ilmu untuk mencapai kompetensi yang diinginkan sehingga mudah untuk dipahami yang diperlukan dalam pembelajaran karena dapat menjelaskan berbagai fenomena yang sulit termasuk konsep yang abstrak untuk menjadi pengetahuan yang realistic sehingga membuat siswa termotivasi untuk belajar. Buku ajar sangat efektif digunakan sebagai media pembelajaran karena berfungsi sebagai alat komunikasi informasi yang akurat dari guru kepada siswa didik. Menggunakan buku ajar yang baik akan mempercepat tercapainya kompetensi untuk tercapainya peranan guru yang baik, objektif dan memiliki kebenaran yang relevan. Tujuan dari PKM ini adalah peningkatan kopetensi guru pesantren melalui pendampingan pembuatan buku ajar digital yang kreatif dan inovatif berbasis multimedia dengan Flip PDF. Untuk mencapai tujuan tersebut dilaksanakan kegiatan pelatihan (workshop), kegiatan diskusi kebutuhan dan pendampingan serta manfaat pembuatan buku ajar digital yang kreatif dan inovatif dalam mendukung kegiatan pembelajaran.
Faktor-Faktor Yang Mempengaruhi Return On Asset Perbankan Di Asia Tenggara
No full textThis study examines the extent to which the role of the factors influencing the Return on Assets of banks in Southeast Asia for the 2012-2018 period. Therefore researchers limit themselves only to the influence of Capital Adequacy Ratio, Non Performing Loans, Operating Expenses to Operating Income, Loan to Deposit Ratio to Return On Assets in the Banking Subsector in Southeast Asia for the 2012-2018 period. The data used are the financial statements of each sample company published on the website of the stock exchange in Southeast Asia. The sampling method used was purposive sampling with a total sample of 8 companies for 8 years so that a sample of 64 data was obtained. The method of analysis used in this study is the causality method, with classical assumption testing, as well as statistical analysis of multiple linear regression using SPSS version 25. Based on the results of partial hypothesis testing, it can be concluded that: The Capital Adequacy Ratio variable has a significant positive effect on bank profitability. Non-Performing Loan variables have a significant negative effect on bank profitability. The Loan to Deposit Ratio variable has a positive and insignificant effect on bank profitability. Variable Operating Expenses on Operational Income has a significant negative effect on bank profitability. Simultaneously affect the Return On Assets. The results of the test for the coefficient of determination, the value of R2 shows that the Y variable is influenced by all X variables by 59.3%, the remaining 40.7% is influenced by other variables outside this study. For further research, update the data collection period, research variables and research objectsThis study examines the extent to which the role of the factors influencing the Return on Assets of banks in Southeast Asia for the 2012-2018 period. Therefore researchers limit themselves only to the influence of Capital Adequacy Ratio, Non Performing Loans, Operating Expenses to Operating Income, Loan to Deposit Ratio to Return On Assets in the Banking Subsector in Southeast Asia for the 2012-2018 period. The data used are the financial statements of each sample company published on the website of the stock exchange in Southeast Asia. The sampling method used was purposive sampling with a total sample of 8 companies for 8 years so that a sample of 64 data was obtained. The method of analysis used in this study is the causality method, with classical assumption testing, as well as statistical analysis of multiple linear regression using SPSS version 25. Based on the results of partial hypothesis testing, it can be concluded that: The Capital Adequacy Ratio variable has a significant positive effect on bank profitability. Non-Performing Loan variables have a significant negative effect on bank profitability. The Loan to Deposit Ratio variable has a positive and insignificant effect on bank profitability. Variable Operating Expenses on Operational Income has a significant negative effect on bank profitability. Simultaneously affect the Return On Assets. The results of the test for the coefficient of determination, the value of R2 shows that the Y variable is influenced by all X variables by 59.3%, the remaining 40.7% is influenced by other variables outside this study. For further research, update the data collection period, research variables and research object
Pengaruh Faktor Fundamental Terhadap Return Saham Di Masa Pandemi Covid 19 Pada Perusahaan Properti dan Real Estate
No full textPenelitian ini bertujuan untuk mengetahui apakah terdapat pengaruh signifikan dari Return on Equity, Earning Per Share, Price to Earning Ratio, dan Debt to Equity Ratio terhadap Return Saham. Penelitian ini dilakukan pada Perusahaan Properti dan Real Estate yang terdaftar di Bursa Efek Indonesia priode 2020 sampai dengan 2023. Penelitian ini menggunakan pendekatan kuantitatif dengan bentuk asosiatif kausal. Serta menggunakan metode purposive sampling. Penelitian memperoleh populasi sebanyak 96 perusahaan dan sampel sebanyak 15 perusahaan dengan 4 periode yang menghasilkan 60 data penelitian, dimana 9 data diantaranya terkena outlier. Total akhir data yang digunakan sebayak 51 data. Penelitian ini menggunakan analisis regresi linier berganda yang diolah menggunakan alat bantu SPSS versi 25. Berdasarkan hasil penelitian dapat disimpulkan bahwa (1) Return on Equity berpengaruh positif dan signifikan terhadap retun saham, (2) Earning Per Share tidak berpengaruh terhadap retun saham, (3) Price to Earning Ratio berpengaruh positif dan signifikan terhadap retun saham, (4) Debt to Equity Ratio berpengaruh negatif dan signifikan terhadap retun saham, (5) secara simultan Return on Equity, Earning Per Share, Price to Earning Ratio, dan Debt to Equity Ratio berpengaruh positif dan signifikan terhadap Return Saham.Penelitian ini bertujuan untuk mengetahui apakah terdapat pengaruh signifikan dari Return on Equity, Earning Per Share, Price to Earning Ratio, dan Debt to Equity Ratio terhadap Return Saham. Penelitian ini dilakukan pada Perusahaan Properti dan Real Estate yang terdaftar di Bursa Efek Indonesia priode 2020 sampai dengan 2023. Penelitian ini menggunakan pendekatan kuantitatif dengan bentuk asosiatif kausal. Serta menggunakan metode purposive sampling. Penelitian memperoleh populasi sebanyak 96 perusahaan dan sampel sebanyak 15 perusahaan dengan 4 periode yang menghasilkan 60 data penelitian, dimana 9 data diantaranya terkena outlier. Total akhir data yang digunakan sebayak 51 data. Penelitian ini menggunakan analisis regresi linier berganda yang diolah menggunakan alat bantu SPSS versi 25. Berdasarkan hasil penelitian dapat disimpulkan bahwa (1) Return on Equity berpengaruh positif dan signifikan terhadap retun saham, (2) Earning Per Share tidak berpengaruh terhadap retun saham, (3) Price to Earning Ratio berpengaruh positif dan signifikan terhadap retun saham, (4) Debt to Equity Ratio berpengaruh negatif dan signifikan terhadap retun saham, (5) secara simultan Return on Equity, Earning Per Share, Price to Earning Ratio, dan Debt to Equity Ratio berpengaruh positif dan signifikan terhadap Return Saham
UTILIZATION OF AZZOLA PLANT ( AZOLLA PINNATA ) AS INCOME EMPOWERMENT OF COMMUNITY INCOME FARMING FISHERIES IN BAROS – SERANG
No full textEmpowerment of people affected by covid-19 in Baros Village, Baros District, Serang Regency by optimizing direct cash assistance from the government received by the community in order to empower the community to create income in accordance with the capabilities and competencies of the community to be empowered so that the community does not always depend on government assistance. Pellets and concentrate feed have been used by the community as fish and livestock feed. But the high price of feed makes this business less profitable. Azolla microphylla as fish and livestock feed has been introduced to Indonesia. Community service activities were participated in by 22 participants in RW 5, Baros Village, Baros District, Serang District. The community service was started from April to May 202 3 with the aim to train the people of Baros Village, Azzola Microphylla cultivation techniques which will be used as food for food. fish and other livestock. This activity is carried out in the following stages; 1) Location survey, group formation and coordination. 2) Go to the field and prepare a location for the training. 3) Training of Azzola Microphylla growing substrate fermentation techniques. 3) Training to prepare Azzola Microphylla growing containers. 4) Training of Azzola Microphylla maintenance techniques. 5) Harvesting and giving Azzola Microphylla to livestock. 6) Monitoring and evaluating the results of activities. The results of initial monitoring in the second, third and fourth week after the training showed that these macrophytes could grow well. Some members have enlarged the maintenance container in the form of maintenance tanks
