1,720,968 research outputs found
PENGARUH FAKTOR FUNDAMENTAL TERHADAP PENILAIAN SAHAM PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA
Full text linkThe approaches of stock valuation can be used by the investor using the approaches of present value and price earnings ratio. This research is to investigate the effect of fundamental analysis on the stock valuation using the approach of price earnings ratio. The fundamental factor uses some variables such as dividend yield, return on assets, leverage, firm size and growth of earnings per share. The sample is manufacturing companies listed in Indonesian Stock exchange for the period of financial report of 2013 until 2015. The result indicates that statistically dividend yields, leverage, firm size, and return on assets have significant effect on the stock valuation of price earnings ratio, but growth of earnings per share does not affect the stock valuation
Penerapan Technology Acceptance Model Terhadap Perilaku Pengguna Uang Elektronik
Full text linkThe acceptance of new technology generally uses Technology Acceptance Model as an approach model to explain how the users accept new technology. The constructs of the technology acceptance model are perceived ease of use, perceived usefulness, attitude toward using, and actual usage. This research aims to examine whether perceived ease of use and perceived usefulness affect attitude toward using and actual usage of the use of electronic money to obtain empirical evidence on how public acceptance of the use of electronic money, especially among users at private colleges and universities in Banjarmasin. 150 participants participated through questionnaires that were delivered by Google Form. Partial Least Square (PLS) with Smart PLS 3.0 is the tool for analyzing data. The results show that perceived ease of use and perceived usefulness affect attitude toward using and actual usage, and attitude toward using also affects actual usage of the use of electronic money
PENGARUH PROFITABILITAS, KEBIJAKAN UTANG DAN KEBIJAKAN DIVIDEN TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN REAL ESTATE DAN PROPERTY YANG TERDAFTAR DI BURSA EFEK INDONESIA
Full text linkThe aim of this research is to analyze and obtain the empirical evidence of the effect of profitability, debt policy and dividend policy on firm value in Real Estate and Property companies listed on Indonesian Stock Exchange. This research is an explanatory research used the data of Real estate and Property Companies for the period of 2015 until 2017. The sampling technique used purposive sampling method. This sample taken in this study was 17 real estate and property companies. The total data analyzed in this study was 51 data. The data was analyzed using the multiple linier regression . The result of this research indicates that statistically profitability and dividend policy have significant effect on firm value , but debt policy have no significant effect of firm value of Real estate and Property companies listed on Indonesian Stock Exchange
PENYULUHAN PERPAJAKAN DAN CARA PENGISIAN SPT PAJAK PENGHASILAN BAGI PELAKU UMKM DI KELURAHAN SEBERANG MESJID BANJARMASIN
Full text linkKegiatan Pengabdian kepada masyarakat ini bertujuan untuk memberikan Penyuluhan kepadapara pelakuUMKM yang tergabung dalam Kelompok Kampoeng Waroeng yang berlokasi diKelurahan Seberang Mesjid Banjarmasin. Pelaku UMKM yang tergabung dalam kelompokKampoeng Waroeng ini adalah pelaku UMKM yang bergerak di bidang usaha sasirangan dankuliner. Salah satu masalah yang dihadapi oleh para pelaku UMKM ini adalah masalahperpajakan. Para Pelaku UMKM yang tergabung dalam Kelompok Kampoeng Waroeng inisebagian besar telah memiliki NPWP, tetapi mereka tidak melaporkan sebagai wajib pajak , halini disebabkan oleh minimnya pengetahuan tentang masalah perpajakan baik tentang peraturan,sanksi-sanksi yang diterapkan maupun tata cara perhitungan pajak tersebut terutama perhitungandan cara pengisian SPT pajak penghasilan. Kegiatan Penyuluhan tentang perpajakan dan tatacara pengisian SPT Pajak Penghasilan ini merupakan langkah awal dalam mensosialisasikantentang berbagai hal berkenaan dengan pajak melalui pendekatan ceramah, tutorial dan diskusi
Going Beyond Counting First Authors in Author Co-citation Analysis
Full text linkThe 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
MANAGERIAL OWNERSHIP, FINANCIAL PERFORMANCE AND FIRM VALUE: EVIDENCE FROM CONSUMERS GOODS COMPANY LISTED IN THE INDONESIA STOCK EXCHANGE
No full textThe effect of financial ratios on firm value has become great attention to financial issues in various studies. Financial performance provides the information needed by investors. The investors need the real value of the company. The Firm value becomes an indicator for the company to reflect its value more realistically by considering the concept of market value. This study is to examine the effect of the financial performance of return on asset, current ratio, debt to equity ratio, and asset turnover. It also examines the effect of managerial ownership as moderation on the effect of those financial performances on the firm value by Tobin’s Q. The sample used is the Consumers Goods Companies listed in the Indonesia Stock Exchange for the period of 2015 to 2019. The purposive sampling used for obtaining 70 observations. We analyzed data using multiple- regression analysis and moderated- regression analysis. The result shows that return on assets and debt to equity ratio statistically have a positive and significant effect on firm value. In contrast, the current ratio and assets turnover have no significant effect. The result also gives empirical evidence that the moderation effect of managerial ownership strengthens the relation of debt to equity ratio
Variations on the Author
Full text link“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
Full text linkWe 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
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