1,720,960 research outputs found
Pengaruh Free Cash Flow dan Profitabilitas terhadap Kebijakan Hutang yang terdapat di PT PERKEBUNAN NUSANTARA III (Persero) Medan
No full textThis research has purposed to proof the influence of free cash flow and return on investment toward debt to equity ratio in PT. Perkebunan Nusantara III (Persero) Medan.
This research uses quantitative approach with causal type, that contains of three variable, such as cash flow is measured by Free Cash Flow and profitability is measured by Return on Investment as independent variable, Leverage is measured by Debt to Equity Ratio as dependent variable. This research uses 16 report during 2006 to 2008. The sample selection using purposive sampling method. This research utilizes secondary data, those are taken from the company. The data which have already collected are processed with classic assumption test before hypothesis test. Hypothesis test in this research use multiple linear regression, with t-test and F-test.
The result of this research show that partially working capital and leverage uninfluence significantly toward liquidity. Simultaneously, working capital and leverage uninfluence significantly toward liquidity. R Square that shows value 0,075 indicates that 7,5% turning in liquidity can be determined by the independent variable in this research, meanwhile, the residual value 92,5% determined by other factors which not include in this research.
Keywords : Free Cash Flow, Return On Investment, and Debt to Equity Ratio.99 HalamanSkripsi Sarjan
Pengaruh Kebijakan Deviden, Profitabilitas, Likuiditas, dan Ukuran Perusahaan Terhadap Nilai Perusahaan pada Perusahaan Manufaktur Sub Sektor Makanan dan Minuman Yang Terdaftar di Bursa Efek Indonesia Periode 2007-2017
No full textThe objective of this research was to find out and to analyze the influence of
dividend policy, profitability, liquidity, and firm size partially and simultaneously
on firm value in food and beverage companies listed in the Indonesia stock
exchange.The Research used 10 food and beverage companies listed in the
Indonesia stock exchange in the period of 2007-2017. The samples were taken by
using purposive sampling technique. The data were processed by using regression
statistic test and panel data with significant 5% used random effect model.The
results of the research showed that, simultaneously dividend policy, probability,
liquidity, firm size variables had significant influence on price book value.
Partially the dividend policy, liquidity and firm size variables have a positive but
not significant effect on the price book value in food and beverage companies
listed in the Indonesia Stock Exchange.Tujuan penelitian ini adalah untuk menguji dan menganalisis pengaruh kebijakan
deviden profitabilitas, likuiditas, dan ukuran perusahaan terhadap nilai perusahaan
manufaktur pada perusahaan makanan dan minuman.Penelitian ini dilakukan
dengan menggunakan sampel 10 perusahaan makanan dan minuman yang
terdaftar di bursa efek Indonesia dalam periode 2007-2017. Teknik pengambilan
sampel menggunakan metode purposive sampling. Metode yang digunakan dalam
penelitian ini adalah metode regresi data panel dengan tingkat signifikansi 5%
menggunakan model random effect. Hasil penelitian menunjukkan bahwa variabel
dividend payout ratio, return on asset, return on equity, current ratio dan firm
size berpengaruh secara simultan dan signifikan terhadap price book value. Secara
parsial variabel dividend payout ratio, current ratio dan firm size berpengaruh
positif namun tidak signifikan terhadap price book value. Return on equity
berpengaruh negatif namun tidak signifikan terhadap price book value.126 HalamanTesis Magiste
Optimalisasi Pengelolaan Usaha Bagi Pelaku UMKM Ikan Asin Bu Kaya Di Lingkungan VIII Kelurahan Belawan Bahari Kecamatan Medan Belawan
No full textKegiatan PKM ini dilaksanakan telah berlangsung dengan baik untuk mewujudkan peran perguruan tinggi dalam memberi pemikiran serta memotivasi masyarakat pengusaha ikan asin di Lingkungan VIII Kelurahan Belawan Bahari, Kecamatan Medan Belawan. Keberadaan pengusaha UMKM ikan asin di Kelurahan Belawan Bahari telah memiliki peran penting dalam mensuplai ikan asin sesuai kebutuhan masyarakat di Kecamatan Medan Belawan, bahkan sampai ke kota Medan dan kota lainnya. Akan tetapi para pengusaha belum mampu mengoptimalkan pengelolaan usaha baik dari segi; pemasaran digital, keterampilan Sumber Daya Manusia, kemampuan penyusunan laporan keuangan, dan pemahaman pemenuhan aturan hukum dalam mendukung legalitas berusaha Untuk menjalankan bisnis dengan sukses dan menghindari masalah keuangan di masa mendatang, perencanaan awal sangat penting untuk pengelolaan keuangan. Kegiatan pengabdian masyarakat melalui pelatihan ini telah menghapus perspektif dan pengetahuan sebelumnya yang menganggap penyusunan laporan keuangan tidak terlalu perlu dan tidak bermanfaat. Kegiatan PKM ini bertujuan untuk meningkatkan pengetahuan, pemahaman pengusaha, mengenai pengelolaan usaha ikan asin Bu Kaya Membantu proses pencatatan transaksi keuangan (pembukuan) secara sederhana. Menguraikan aspek hukum berkaitan dengan perijinan usaha, perlindungan konsumen, dan Hak Atas Kekayaan Intelektual (HAKI)
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
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
Pelatihan Pencatatan Keuangan Untuk UMKM CV Leo Ulos Di Pematang Siantar
No full textKegiatan yang mengabdikan diri kepada masyarakat dengan memberikan pelatihan pencatatan keuangan berjalan dengan baik serta mampu menghitung harga pokok pesanan. Pemaparan materi yang telah dilakukan meningkatkan pemahaman peserta tentang pencatatan keuangan dan kegunaannya. Jika perusahaan ingin mencapai tujuan mereka, mereka harus dididik tentang cara membuat laporan keuangannya. Untuk menjalankan bisnis dengan sukses dan menghindari masalah keuangan di masa mendatang, perencanaan awal sangat penting untuk pengelolaan keuangan. Kegiatan pengabdian masyarakat melalui pelatihan ini telah menghapus perspektif dan pengetahuan sebelumnya yang menganggap penyusunan laporan keuangan tidak terlalu perlu dan tidak bermanfaat. Pelatihan ini dimaksudkan untuk membantu pemilik usaha dalam mengelola modal dengan lebih baik, mengolah bahan dan sumber daya dengan lebih baik, menentukan harga jual, dan memasarkan produk ke pasar yang lebih luas. Tujuan dari pelatihan ini adalah memberikan gambaran umum tentang pengertian dan tujuan pecatatan keuangan, bagaimana tahapan dalam menyusun/mencatat laporan keuangan serta memberikan gambaran umum menghitung harga pokok pesana
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
Dispelling the Myths Behind First-author Citation Counts
Full text linkWe 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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