1,720,958 research outputs found
Pengaruh Koneksi Politik, Gender Diversity dan Kepemilikan Institusional terhadap Agresivitas Pajak pada Perusahaan Sektor Pertambangan yang Terdaftar Di Bursa Efek Indonesia Periode 2017-2021
Get PDFPenelitian ini bertujuan untuk menguji dan membuktikan pengaruh koneksi politik, gender diversity dan kepemilikan institusional terhadap agresivitas pajak. Penelitian ini dilakukan dengan metode kuantitatif yang melibatkan 17 perusahaan sektor pertambangan yang terdaftar di Bursa Efek Indonesia (BEI) periode 2017 sampai 2021. Metode pengumpulan data yang digunakan adalah studi pustaka atau metode dokumentasi. Hasil studi ini menunjukkan bahwa koneksi politik dan gender diversity tidak berpengaruh terhadap agresivitas pajak, sedangkan kepemilikan institusional berpengaruh negatif terhadap agresivitas pajak. Riset ini memberikan konstribusi sebagai literatur bagi peneliti selanjutnya dan sebagai tambahan informasi serta bahan masukan bagi investor dalam mengambil keputusan.
Kata Kunci: Koneksi Politik, Gender Diversity, Kepemilikan Institusional, Agresivitas Pajak
PEMBERIAN HADIAH VOUCHER PADA PROGRAM TABUNGAN MUDHARABAH DI BANK OCBC NISP SYARIAH CIBEUNYING
No full textAbstrak
Bank OCBC NISP Syariah dalam rangka merayakan hari ulang tahun (HUT) Ke-7, membuka program tabungan mudharabah IB WOW. Bank memberikan hadiah kepada nasabah yang menabung Rp. 1.000.000,- berhadiah Rp. 2.000.000,-. Bank menawarkan tabungan berhadiah voucher belanja elektronik senilai Rp. 2.000.000,- setelah menyetor dana tabungan senilai Rp. 1.000.000,-. Nilai benefit lebih besar dua kali lipat dari jumlah dana yang disimpan. Pemberian hadiah voucher yang dilaÂkukan Bank OCBC NISP syariah ini masih menyisakan masalah. PemÂberian hadiah voucher ini apakah termasuk ke dalam kategori hadiah? karena hadiah biasanya berupa barang atau benda yang berwujud dan dapat diserahterimakan, akan tetapi hadiah ini berupa voucher. BerdaÂsarkan uraian tersebut di atas, peneliti akan menganalisis kesesuaian pemberian hadiah voucher yang dilakukan oleh Bank OCBC NISP syariah dengan fatwa Dewan Syariah Nasional Nomor 100/DSN-MUI/XII/2015 tentang pedoman transaksi voucher multi manfaat syariah. Di dalam faktwa tersebut dijelaskan, bahwa voucher multi manfaat syariah merupakan voucher komersial yang ditawarkan kepada konsumen memberikan manfaat berupa diskon atas produk halal untuk kebutuhan sehari-hari, di mana diskon ini adalah pengurangan harga jual suatu produk atas kerjasama penerbit voucher dengan pihak lain. Ketentuan hukumnya pun tidak mengharamkan, melainkan membolehkan pemÂberian hadiah voucher dengan berpedoman pada ketentuan-ketentuan yang ada pada fatwa tersebut
A comparison study of knowledge regarding pressure ulcer prevention among Nursing Students Of Health Campus, Universiti Sains Malaysia (USM)
Get PDFPressure ulcer has been recognized as a major cause of morbidity, mortality and
a burden to healthcare (Whittington & Briones, 2004). The effects of pressure ulcer
towards patients include physical, social, emotional, and mental (Spilsbury et al., 2007).
Pressure ulcer needs considerable time for heal. Thus, it may disrupt patient quality of
life during those times. This study aimed to determine the knowledge of pressure ulcer
prevention among final year degree and diploma nursing student in Health Campus of
Universiti Sains Malaysia (USM), Kubang Kerian, Kelantan and to compare their
means knowledge scores. This is a cross-sectional study that was performed in a
purposive sample of undergraduate final year nursing students include the degree and
diploma nursing students. The students’ knowledge was assessed by using Pressure
Ulcer Knowledge assessment Tool (PUKAT). Collection of data was performed
between January to February 2014. The means knowledge of the score of degree
students was 46.17(SD=11.29) and diploma students was 37.62(SD=10.06). Degree
students had higher knowledge than diploma students regarding pressure ulcer. As
conclusion, nursing students had low knowledge regarding pressure ulcer prevention.
Thus, this lacking of knowledge should be highlighted in their education to improve it
PENGARUH SUBSTITUSI TAPIOKA DENGAN CAMPURAN TEPUNG UBI JALAR UNGU DAN TEPUNG KACANG HIJAU TERHADAP KARAKTERISTIK SAGUN BAKAR
Get PDFPenelitian ini bertujuan untuk mengetahui pengaruh rasio substitusi tapioka dengan Campuran Tepung Ubi Jalar Ungu dan Tepung Kacang Hijau (CTUK) terhadap karakteristik sagun bakar dan mendapatkan formulasi terbaik. Rancangan percobaan yang digunakan dalam penelitian ini adalah rancangan acak lengkap (RAL) dengan 5 perlakuan dan 3 ulangan. Perlakuan pada penelitian ini adalah substitusi tapioka dengan perlakuan A (Kontrol), B (substitusi tapioka dengan CTUK 10%), C (substitusi tapioka dengan CTUK 20%), D (substitusi tapioka dengan CTUK 30%), dan E (substitusi tapioka dengan CTUK 40%). Data yang diperoleh kemudian dianalisis dengan ANOVA dan apabila terdapat perbedaan yang signifikan dilanjutkan dengan Duncan’s New Multiple Range Test (DNMRT). Hasil penelitian menunjukkan bahwa produk dengan perlakuan terbaik berdasarkan sifat fisik, kimia, mikrobiologi dan organoleptik adalah perlakuan C yaitu substitusi tapioka dengan CTUK 20% dengan nilai rata-rata : kadar air 3,02%, kadar abu 0,89%, kadar lemak 23,18%, kadar protein 21,83%, kadar karbohidrat 51,08%, aktivitas antioksidan 19,48%, aktivitas air (aw) 0,38, total serat kasar 5,77%, asam lemak bebas 0,10%, angka lempeng total (1,1 x 106) Kol/ g, warna ºHue 9,57 (merah-ungu), kekerasan 62,09 N/cm2, kesukaan warna 3,83 (suka), aroma 3,57 (suka), rasa 3,67 (suka), tekstur 3,77 (suka), deskriptif (merah India), kekuatan ungu ranking 3, remah ranking 3, kerenyahan ranking sama, rasa kesat ranking 3 dan rasa manis ranking 2
Going Beyond Counting First Authors in Author Co-citation Analysis
Get PDFThe 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
Get PDF“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
Get PDFWe 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
Dispelling the Myths Behind First-author Citation Counts
Get PDFWe conducted a full-scale evaluative citation analysis study of scholars in the XML research field to explore just how different from each other author rankings resulting from different citation counting methods actually are, and to demonstrate the capability of emerging data and tools on the Web in supporting more realistic citation counting methods. Our results contest some common arguments for the continued
use of first-author citation counts in the evaluation of scholars, such as high correlations between author rankings by first-author citation counts and other citation
counting methods, and high costs of using more realistic citation counting methods that are not well-supported by the ISI databases. It is argued that increasingly available digital full text research papers make it possible for citation analysis studies to go beyond what the ISI databases have directly supported and to employ more
sophisticated methods
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