1,721,077 research outputs found
Respon Pertumbuhan Dan Produksi Tanaman Kacang Tanah (Arachis hypogaea L.) terhadap Pemberian Pupuk Kandang Ayam Dan Urine Kambing)
No full textPenelitian ini telah dilaksanakan pada April 2018 sampai Juni 2018 di
Jalan Garu I, Sisingamangaraja (Amplas) dengan ketinggian tempat 15 m dpl. Penelitian
ini menggunakan Rancangan Acak Kelompok (RAK) Faktorial dengan 3 ulangan
dan terdiri 2 faktor yang diteliti, yaitu faktor pemberian pupuk kandang ayam (A)
yaitu dengan 4 taraf yaitu : A0 (Kontrol), A1 (1 kg/plot), A2 (1,5 kg/plot) dan A3 (2
kg/plot). Faktor Pemberian urin kambing (K) dengan 4 taraf yaitu : K0 (Kontrol),
K1 (100 cc/ liter air/ plot), K2 (200 cc/ liter air/ plot), A3 (300 cc/ liter air/ plot).
Data hasil pengamatan dianalisis dengan menggunakan analisis of varians
(ANOVA) dan dilanjutkan dengan uji beda rataan menurut Duncan (DMRT).
Hasil penelitian menunjukan bahwa pemberian pupuk kandang ayam
memberikan pengaruh terhadap tinggi tanaman, umur berbunga, jumlah ginofor,
jumlah produksi per tanaman, bobot 100 biji tanaman, sedangkan pemberian urine
kambing dan interaksinya tidak berpengaruh terhadap semua parameter
Pengaruh Penerapan Sistem E-SPT, E-Filing dan Sanksi Perpajakan Terhadap Kepatuhan Pelaporan SPT Pada Kantor Pelayanan Pajak Pratama Medan Belawan
No full textPengaruh Kinerja Keuangan dan Nilai Perusahaan Perbankan Terhadap Harga Saham Perbankan yang Listing di Bursa Efek Indonesia (BEI)
No full textSalah satu tujuan berinvestasi saham adalah mendapatkan capital gain, yaitu selisih
positif antara harga jual dan harga beli dari saham. Karena harga saham adalah
komponen utama yang harus diperhatikan dalam mendapatkan keuntungan maka
penelitian mengenai harga saham sangat menarik untuk diteliti. Salah satu aspek
penting dari analisis fundamental adalah analisis laporan keuangan karena dari situ
dapat diperkirakan keadaan atau posisi dan arah perusahaan melalui perhitungan
Rasio Kinerja Keuangan dan Rasio Pasar (Nilai Perusahaan). Penelitian ini bertujuan
untuk mengetahui pengaruh masing-masing variabel penelitian yaitu Capital
Adequacy Ratio (CAR), Non Performing Loan (NPL), Loan to Deposite Ratio (LDR)
Biaya Operasional Pendapatan Operasional (BOPO), dan Price Earning Ratio (PER)
terhadap Harga Saham Sampel penelitian diambil dengan metode purposive
sampling yag menggunakan 31 perusahaan perbankan yang terdaftar di Bursa Efek
Indonesia, analisis data yang digunakan dalam penelitian ini adalah analisis regresi
linear berganda. Hasil penelitian menunjukkan Variabel Capital Adequacy Ratio
(CAR) berpengaruh positif signifikan terhadap harga saham. Variabel Non Perfoming
Loans (NPL) Berpengaruh negatif signifikan terhadap harga saham. Variabel Loan
To Deposite Ratio (LDR) berpengaruh negatif signifikan terhadap harga saham.
Variabel Biaya Operasional Pendapatan Operasional (BOPO) berpengaruh negatif
signifikan terhadap harga saham. Variabel Price Earning Ratio (PER) berpengaruh
positif signifikan terhadap harga saham dan Variabel Capital Adequacy Ratio (CAR),
Non – Performing Loan (NPL), Loan to Deposite Ratio (LDR), Biaya Operasional
pendapatan operasional (BOPO) dan Price to Earning Ratio (PER) secara bersama-sama
berpengaruh terhadap Harga Saham.One of the objectives of stock investing is to gain capital gains, is the positive
difference between the selling price and the buying price of the stock. Because stock
price is the main component that must be considered in getting profit then research on
stock price is very interesting to be studied. One important aspect of fundamental
analysis is the analysis of financial statements because from there it can be estimated
the state or position and direction of the company through the calculation of Financial
Performance Ratio and Market Ratio (Corporate Value). This study aims to determine
the influence of each variable of research that is Capital Adequacy Ratio (CAR), Non
Performing Loan (NPL), Loan to Deposite Ratio (LDR) Operational Income
Operating Cost (BOPO), and Price Earning Ratio (PER) Stock Sample research taken
with purposive sampling method yag using 31 banking companies listed on the
Indonesia Stock Exchange, data analysis used in this study is multiple linear
regression analysis. The results showed that Capital Adequacy Ratio (CAR) has
positive significant effect on stock price. Variable Non Perfoming Loans (NPL)
Negatively significant effect on stock prices. Variable Loan To Deposite Ratio (LDR)
has a significant negative effect on stock price. Operational Operating Cost Variables
(BOPO) have a significant negative effect on stock prices. Variable Price Earning
Ratio (PER) has a significant positive effect to stock price and Variable Capital
Adequacy Ratio (CAR), Non-Performing Loan (NPL), Loan to Deposite Ratio
(LDR), Operational Cost Operating Income (BOPO) and Price to Earning Ratio
(PER) jointly affect the Stock Price
Pengaruh Self Assesment System, Kesadaran Wajib Pajak, dan Sanksi Pajak Terhadap Kepatuhan Wajib Pajak Badan
No full textTujuan penelitian ini adalah untuk mengetahui (1) Pengaruh Self Assessment System Terhadap Kepatuhan Wajib Pajak Badan pada KPP Pratama Kisaran tahun 2018. (2) Pengaruh Kesadaran Wajib Pajak Badan terhadap Kepatuhan Wajib Pajak Badan pada KPP Pratama Kisaran tahun 2018. (3) Pengaruh Sanksi Pajak Terhadap Kesadaran Wajib Pajak Badan pada KPP Pratama Kisaran tahun 2018. (4). Pengaruh Self Asssessment System, Kesadaran Wajib Pajak, Dan Sanksi Pajak secara bersama-sama Terhadap Kepatuhan Wajib Pajak Badan pada KPP Pratama Kisaran tahun 2018. Jenis penelitian yang digunakan adalah jenis penelitian asosiatif. Populasi yang digunakan adalah seluruh Wajib Pajak Badan. Sedangkan yang menjadi sampel penelitian sebanyak 40 sampel dengan menggunakan metode Insidental Sampling. Jenis data yang digunakan adalah jenis data kuantitatif. Sumber data dalam penelitian ini adalah data primer, teknik pengumpulan data adalah penyebaran kuesioner. Adapun teknik analisis data yang digunakan yaitu teknik analisis regresi linear berganda, uji asumsi klasik, ujihipotesisnya menggunakan uji t, uji f dan uji koefisien determinasi (R2). Hasil penelitian ini menunjukan bahwa secara parsial dan simultan variabel Self Assessment System, Kesadaran Wajib Pajak, Sanksi Pajak berpengaruh seccara signifikan terhadap Kepatuhan Wajib Pajak Badan pada KPP Pratama Kisaran tahun 2018The purpose of this study was to determine (1) The Effect of Self Assessment System on the Compliance of Corporate Taxpayers in the Primary Tax Range in 2018. (2) The Effect of Awareness of the Taxpayer Entity on the Compliance of the Taxpayer of the Agency on the Taxpayer of the Primary Range of 2018. (3) Effect of Sanctions Taxes on the Awareness of Corporate Taxpayers in the Primary Tax Office in 2018. (4). Effect of Self-Assessment System, Awareness of Taxpayers, and Tax Sanctions together Against the Compliance of Corporate Taxpayers in the Primary Tax Office in 2018. This type of research is a type of associative research. The population used is all corporate taxpayers. Whereas the research samples were 40 samples using the incidental sampling method. The type of data used is the type of quantitative data. The data source in this study is primary data, data collection techniques are questionnaires. The data analysis technique used is multiple linear regression analysis techniques, the classic assumption test, the hypothesis test uses the t test, f test and the coefficient of determination test (R2). The results of this study indicate that partially and simultaneously variables Self Assessment System, Taxpayer Awareness, Tax Sanctions significantly influence the Compliance of Corporate Taxpayers in the Primary Tax Range in 201
The Effect of Internal Control on Cash Security at AJB Bumiputera Medan
No full textPenelitian ini bertujuan untuk mengetahui pengaruh pengendalian internal terhadap pengamanan kas pada perusahaan AJB BUMIPUTERA MEDAN . Jenis penelitian ini adalah asosiatif. Sampel dalam penelitian ini adalah 40 orang pegawai di AJB BUMIPUTERA MEDAN. Sumber data yang digunakan dalam penelitian ini adalah data primer. Teknik pengumpulan data dengan menggunakan data kuesioner. Teknik analisis data yang digunakan dalam penelitian ini adalah analisis regresi sederhana dengan teknik IBM SPSS versi 25. Hasil penelitian menunjukan bahwa pengendalian internal berpengaruh positif dan signifikan terhadap pengamanan kas AJB BUMIPUTERA MEDAN.This study aims to determine the effect of internal controls on cash securing AJB BUMIPUTERA MEDAN. This type of research is quantitative associative . The sample in this study were 40 employees at AJB BUMIPUTERA MEDAN. The data source used in this study is primary data. Data collection techniques using questionnaire data. The data analysis technique used in this study is a simple regression analysis with the IBM SPSS version 25 technique. The results showed that internal control had a positive and significant effect on the cash security of AJB BUMIPUTERA MEDAN
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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