66 research outputs found
Analisis Pengaruh Pendapatan Asli Daerah Terhadap Perkembangan Pembangunan dengan Belanja Modal Sebagai Variabel Pemoderasi di Provinsi Aceh,Sumatera Utara, Riau dan Sumatera Barat Tahun 2010-2017
No full textTujuan dari penelitian ini adalah untuk mengetahui dan menganalisis pengaruh pendapatan asli daerah terhadap perkembangan pembangunan dengan belanja modal sebagai varibel pemoderasi di Provinsi Aceh, Sumatera Utara, Riau dan Sumatera Barat.
Populasi penelitian ini adalah Provinsi Aceh, Sumatera Utara, Riau dan Sumatera Barat dengan tahun pengamatan 2010 hingga 2017. Sampel dipilih dengan menggunakan metode sampel jenuh.Data diolah menggunakan metode uji statistik regresi data panel.
Hasil penelitian ini membuktikan bahwa berdasarkan pajak daerah, retribusi daerah, hasil kekayaan daerah yang dipisahkan, lain-lain Pendapatan Asli Daerah yang sah secara simultan, berpengaruh terhadap variabel PDRB. Berdasarkan hasil pengujian moderasi dengan uji interaksi belanja modal mampu memoderasi pajak daerah terhadap variabel PDRB, belanja modal tidak mampu memoderasi retribusi daerah terhadap variabel PDRB. Belanja Modal tidak mampu dalam memoderasi hasil kekayaan daerah yang dipisahkan terhadap variabel PDRB. Belanja modal tidak mampu memoderasi lain-lain Pendapatan Asli Daerah yang sah terhadap variabel PDRB.96 HalamanTesis Magiste
Akuntansi Biaya
No full textBuku Ajar mengenai Konsep Akuntansi Biaya, Akumulasi Biaya dan sistem informasi akuntansi, Metode perhitungan biaya Pesanan dan proses, perhitungan biaya produk sampingan dan gabungan serta pengendalian Biaya bahan, biaya pekerja dan Biaya Overhead Pabri
Akuntansi Biaya
No full textBuku Ajar mengenai Konsep Akuntansi Biaya, Akumulasi Biaya dan sistem informasi akuntansi, Metode perhitungan biaya Pesanan dan proses, perhitungan biaya produk sampingan dan gabungan serta pengendalian Biaya baha, biaya pekerja dan Biaya Overhead Pabri
ANALISIS PENGENAAN TARIF PAJAK PROGRESIF PADA PAJAK KENDARAAN BERMOTOR THE FOUR MAXIMS(STUDI KASUS SAMSAT KABUPATEN PASAMAN BARAT PROVINSI SUMATRA BARAT)
No full textThis study was conducted to determine the imposition of a progressive tax rate on motor vehicle taxes based on The Four Maxims in Pasaman Barat Regency, Sumatra Barat. The method used in this study was a qualitative descriptive method. The type of data used in this study was primary and secondary data. Data collection techniques in this study were interviews, observations, and documentation. The purpose of this study was to determine how to impose a progressive tax rate on motorized vehicle tax based on four principles of tax collection. The results show that the tax principle as still appropriate and relevant to be applied, namely the principles of tax collection proposed by Adam Smith, which are equality, legal certainty, the convenience of payment, and principles efficiency (economic of collection)
The Influence of Gross Profit Margin, Operating Profit Margin and Net Profit Margin on the Stock Price of Consumer Good Industry in the Indonesia Stock Exchange on 2012-2014
No full textThis study aims to analyze the effect on stock prices. Company profit information which includes gross profit margin, operating profit margin, and net profit margin are variables that are thought to affect the 2012-2014 stock prices. The unit of analysis used is the Consumer Good Industry Company. Testing of this research was carried out using the classic assumption test, which consisted of 3 basic assumptions, namely normality, multicollinearity, and heteroscedasticity. After that, a multiple linear regression test is performed to determine the regression equation that shows the relationship of the dependent variable that is determined by two or more independent variables. The F-test is carried out to find out whether the three independent variables together have a significant effect on the dependent variable. And the last t-test is used to see the significance of the influence of individual independent variables on the dependent variable by assuming other variables are constant. The results showed simultaneously a positive and significant influence from net profit margin, operating profit margin, and gross profit margin on stock prices in Good Consumer Industry Company listed on the Indonesia Stock Exchange, while partially net profit margin and gross profit margin were not there is a positive and insignificant influence on stock prices on Good Consumer Industry Company listed on the Indonesia Stock Exchange, while operating profit margin, partially there is a positive and significant effect on stock prices on Good Consumer Industry Company listed on the Indonesia Stock Exchange on 2012-2014
River Water Filtering Process to Become Clean Water Ready to Drink
No full text78 HalamanKecenderungan masyarakat modem untuk memprioritaskan kesehatan telah mengubah pola konsumsi mereka, kalau dulu meminum air rebusan dianggap cukup sekarang membeli air galonan dianggap lebih menyehatkan. Buat mereka yang berpendapatan lumayan, biasanya memilih air minum dalam kemasan, sedangkan buat yang berpendapatan pas-pasan biasanya membeli air minum isi ulang yang harganya lebih miring. Dalam hal ini penulis mernberikan alternative lain bagi masyarakat untuk mendapatkan air dengan kualitas tinggi yang rnemenuhi syarat kesehatan dan dapat dikonsumsi tanpa pemanasan terlebih dahulu.
Cara kerja alat penyaringan air sungai ini adalah, air dipompa dari sumber air menuju Intake dimana didalamnya terdapat saringan kasar & halus lalu air dialirkan ke bak pengendap dimana terjadi endapan pasir, lumpur secara alami, lalu air dibubuhkan bahan koagulant di bak III selanjutnya air masuk ke clearator dimana
terjadi pembentukan gumpalan lumpur (floc) secara visual, lalu air dialirkan ke filter yang didalamnya terdapat empat tahap penyaringan. Dengan adanya alat ini diharapkan dapat membantu masyarakat dalam mendapatkan air bersih sehingga dapat meningkatkan kesehtan masyarakat. Untuk menjaga agar alat ini bekerja secara sempuma maka secara periodik tiap unit dari alat ini harus dibersihkan, untuk pembuangan endapan, harus dikontrol/diperiksa setiap saat agar tetap bekerja secara sempuma. Modern Society tendency for the priority of health have altered their consumption pattern, if drink the ripe water assumed enough, now buy the refill water assumed more salutary. For those who fair to middling earning, usually chosen the drinking water in tidiness, while making which earning by the skin of one's teeth
usually buy the drinking water refill which its price more oblique. In this case writer give the alternative other;dissimilar for society to get the water with the up to standard high quality health and can be consumed without warm up beforehand. Way of job of screening appliance irrigate this river water pumped from source irrigate to [go] to Intake. where in it there are harsh filter & last refinement irrigated poured into water tank. where happened [by] the sediment sand, mud naturally, then irrigate the water of substance koagulant [in] tank III. hereinafter irrigate to step into the clearator [of] where happened [by] the forming of mud Iump ( floc) visually, then irrigate poured into [by] filter which in it there are four screening phase. With the existence of this appliance [is] expected can assist the society in getting clean water so that can improve the society health. To take care of this appliance work perfectly hence periodical every unit from this appliance have to be cleaned, for the dismissal of sediment, have to be controlled I checked [by] each;every moment [of] [so that/ to be] remain to work perfectly
ANALISIS PERBANDINGAN RETURN DAN RISK (STUDI PADA SAHAM SYARIAH DAN SAHAM KONVENSIONAL LQ45 PERIODE (2012-2016)
No full textThis study aims to analyze the comparison of Return and Risk study in syariah Stocks and convensional stocks LQ45 Indeks in companies listed on the Indonesia Stock Exchange by using Purposive Sampling by comparing the rate of return and risk of these shares. The method used is the Independent Sample T-test and comparing the performance of mutual funds using the Jensen Test during the period 2012-2016, the results showed that there was no significant difference between the rate of return and risk of the Syariah Stock and Conventional Stock Index during the 2012-2016 period
The Effect of Stock Split on Stock Return, Stock Trading Volume, and Systematic Risk in Companies Listed on the Indonesia Stock Exchange
No full textIn the Indonesian capital market, corporate action is commonly used. Public companies adopt corporate activities to improve their performance and benefit their shareholders. One of the corporate actions that companies often carry out is a stock split. The stock split is a corporate action carried out by an issuer to increase the number of shares outstanding. The stock return, stock trading volume, and systematic risk indicators are used to assess the effectiveness of the stock split event. The study was carried out to see the effect of the stock split event regarding whether there were differences in stock returns, stock trading volume, and systematic risk before and after the stock split. This study uses secondary data taken from the official website of the Indonesia Stock Exchange. The sample was selected using a purposive sampling method with certain criteria. The sample in this study amounted to 37 companies listed on the Indonesia Stock Exchange that carried out stock split actions from 2017 to 2020. The results showed a significant difference in abnormal stock returns, stock trading volume, and systematic risk before and after the stock split
PENGARUH PROFITABILITAS TERHADAP KEBIJAKAN UTANG MELALUI KEBIJAKAN DEVIDEN (STUDI PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR PADA BEI TAHUN 2015-2017)
No full textThis study aimed to determine the Effect of Profitability directly or indirectly on Debt Policy through Dividend Policy on Manufacturing Companies listed on the Stock Exchange in 2015-2017. This study used secondary data in the form of financial statements of Manufacturing Companies listed on the Stock Exchange in 2015-2017 which were accessed on ww.idx.com. The study population was 851 manufacturing companies listed on the Indonesia Stock Exchange in 2015-2017. The sample is 38 companies selected using the Purposive sampling method. This quantitative study used path analysis to analyze the data with the help of SPSS 16.0. The results showed that profitability negatively influenced debt policy, dividend policy did not influence debt policy, and profitability negatively influenced the dividend policy of manufacturing companies
The Influence of Gross Profit Margin, Operating Profit Margin and Net Profit Margin on the Stock Price of Consumer Good Industry in the Indonesia Stock Exchange on 2012-2014
No full textThis study aims to analyze the effect on stock prices. Company profit information which includes gross profit margin, operating profit margin, and net profit margin are variables that are thought to affect the 2012-2014 stock prices. The unit of analysis used is the Consumer Good Industry Company. Testing of this research was carried out using the classic assumption test, which consisted of 3 basic assumptions, namely normality, multicollinearity, and heteroscedasticity. After that, a multiple linear regression test is performed to determine the regression equation that shows the relationship of the dependent variable that is determined by two or more independent variables. The F-test is carried out to find out whether the three independent variables together have a significant effect on the dependent variable. And the last t-test is used to see the significance of the influence of individual independent variables on the dependent variable by assuming other variables are constant. The results showed simultaneously a positive and significant influence from net profit margin, operating profit margin, and gross profit margin on stock prices in Good Consumer Industry Company listed on the Indonesia Stock Exchange, while partially net profit margin and gross profit margin were not there is a positive and insignificant influence on stock prices on Good Consumer Industry Company listed on the Indonesia Stock Exchange, while operating profit margin, partially there is a positive and significant effect on stock prices on Good Consumer Industry Company listed on the Indonesia Stock Exchange on 2012-2014
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