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FACTORS AFFECTING CAPITAL STRUCTURE ON REGIONAL COMPANY OF BKK RURAL BANKS IN SUKOHARJO REGENCY
No full textThe analysis result shows that sales positively affect the capital structure, it means that more sales increase is financed by debt. The asset structure does not positively affect the capital structure, it means that additional current assets are more financed from debt.Profitability has no negative effect on capital structure, it means that profits earned by the company can be partially replanted into the company to increase their own capital. Growth does not negatively affect the capital structure, it means a declining growth rate from year to year due to limited own capital, so asset growth is still financed by debt.Based on the F tests, it shows the sales, asset structure, profitability, growth affects the capital structure simultaneously. Coefficient of determination R², Adjusted R Square value is obtained which shows sales, asset structure, profitability, and growth can explain the structure of capital, the remainder is explained by the residual variable or outside of this study.
Keywords: sales, asset structure, profitability, growth, and regression linear multiple
PENGARUH PELIMPAHAN PEMUNGUTAN PAJAK BUMI DAN BANGUNAN SEKTOR PEDESAAN DAN PERKOTAAN MENJADI PAJAK DAERAH TERHADAP REALISASI PENERIMAANNYA DI KABUPATEN KLATEN
Full text linkMengetahui pengaruh pelimpahan pemungutan Pajak Bumi dan Bangunan Sektor Pedesaan dan Perkotaan (PBB-P2) dari pajak pusat menjadi pajak daerah Kabupaten Klaten dengan diikuti tingkat realisasi PBB-P2 dan target penerimaannya dalam subjek penelitian sehingga hasil yang didapatkan juga mencakup tersedianya data dan informasi terkait dampak pelimpahan tersebut. Populasi dalam penelitian ini adalah adalah data realisasi pendapatan pajak daerah di Kabupaten Klaten. Sedangkan sampelnya adalah data pendapatan pajak daerah selama kurun waktu tahun, yaitu dari tahun 2013 sampai dengan tahun 2017. Hasil dari penelitian ini menunjukkan bahwa secara parsial variabel PBB berpengaruh positif dan signifikan terhadap pajak daerah. Pengalihan pemungutan PBB dari pemerintah pusat ke pemerintah daerah Kabupaten Klaten ternyata berdampak positif, terbukti dengan peningkatan pendapatan Pajak Bumi dan Bangunan (PBB) setiap tahun mengalami kenaikan yang signifikan. Sehingga diharapkan dari pendapatan pajak daerah yang semakin meningkat akan meningkatkan pula kesejahteraan masyarakat di Kabupaten Klaten
PENGEMBANGAN INDUSTRI KECIL KERAJINAN DAN UMUM DI KABUPATEN SUKOHARJO
No full textPenelitian bertujuan untuk mengetahui permasalahan yang dihadapi oleh industry kerajinan dan umum serta pola pembinaan untuk dapt berkembang dengan baik. Sedangkan daerah yang dipilih adalah Kabupaten Sukoharjo karena daerah ini potensi untuk industry sangat besar dan berada di dekat Kotamadya Surakarta sehingga dapat berkembang dengan pesat seiring dengan dicanangkannya Wilayah Surakarta sebagai kota gerbang Internasional bagian selatan untuk Jawa Tengah.           Data yang diperlukan berasal dari Departemen Perindustrian dan Perdagangan sebagai data sekunder, sedangkan data primer didapatkan dari hasil wawancara yang sudah dipersiapkan terlebih dahulu wawancara dilakukan di tempat uasaha bagi industry kecil, sehingga sambil wawancara dapat dilakukan pula pengamatan langsung mengenai aktivitas perusahaan.Tehnis anaisa data dilakukan dengan : (1) anaisa kualitatif, yaitu analisa dari keterangan – keterangan diperoleh; (2) analisa kuantitatif, yaitu analisa yang didapatkan dari tabulasi sehingga didapatkan dari tabulasi sehingga didapatka kesimpulan dari penelitian.           Hasil pembahasan penelitian diketahui bahwa proyek usaha untuk berkembang untuk industry pangan sebesar 60%,industry bahan bangunan bangunan 80% dan industry kerajinan kayu sebesar 70%.Program bapak angkat yang berkaitan dapat dibedakan menjadi keterkaitan produksi dan non produksi. Keterkaita produksi dapat mengambil dua bentuk, yaitu: (1) berupa pembelian produksi industry kecil sebagai input industry besar (pola sub kontrak); (2) Keterkaitan antara usaha kecil dengan usaha perdaganga yang lebih besar (pola dagang); (3) Keterkaitan non produksi dapat berupa pembelian produk-produk usaha “anak†yang hanya sebagai unsure pendukung usaha “bapakâ€.Kedua pola keterkaitan (sub kontrak dan dagang) pada prinsipnya dapat sangat menunjang usaha kecil. Keterkaitan antara industry kecil dengan pedagang yang lebih besar akan sangat menguntungkan industry kecil karena pemasaran lebih menjamin.Perubahan yang terjadi dengan munculnya kebijakan aanya kemitraan antara pengusaha kecil dengan pengusaha besar dalam bidang modal dan manajemen.Kata Kunci : Pengembangan, Kerajinan, Umum. Sukoharj
PERENCANAAN DAN PEREKRUTAN SUMBER DAYA MANUSIA ABAD 21
Full text linkIn the 21st century, competition for professional workforce is very strict because companies want a workforce that can work efficiently. So the company is very concerned about manpower planning for the foreseeable future. Recruitment of personnel can be done from within the organization or from outside the organization. Resource planning is the process of anticipating and making labor movement tools in and out of the organization, as well as guidelines for the organization's leadership and a series of changes to the recruitment plan. Changes in manpower planning are very influential not only in recruitment of labor but also in methods of selection, training, compensation and motivation. Organizational planning for the future is primarily concerned with manpower planning. First, human resources are closely linked to the process chain of planning, mapping the shape of an organization in which humans as models and ensuring familiarity and flexibility. Second, managers must follow a systematic model when undertaking a work plan. The situation is much related to labor demand forecasting, labor supply forecasting, and recruitment within the organization., Third, recruitment within the organization can come from within the organization and from outside the organization
Analisis Pengaruh Penerapan Sistem Pengendalian Internal Terhadap Sistem Akuntansi Penggajian dan Pengupahan
Full text linkInternal control is necessary to determine the correct amount of salary and wages paid to the laborer and is guaranteed that the salary and wages paid to the workers who are entitled to receive it, in addition to preventing the payment of salaries and wages to fictitious workers or the amount of salary paid is too large or incorrect. The purpose of this research is to partially and partially determine the role of organizational structure, authority system and recording procedures, and healthy practices affect payroll and wage accounting systems. The population in this study is the entire workforce PT Ardian Mulia Perkasa with a total of 39 people (based on the number of workers in early 2021), so the number of samples in this study is also as many as 39 people. The sampling method in this study used a saturated sample technique in which the entire population was used for the sample. The role of elements of organizational structure, system of authority and recording procedures, as well as healthy practices simultaneously affect the payroll accounting system and wages. This is evidenced by the results of the study that the value of significance is smaller than the level of 5% (0.000 2.87) and the contribution of influence to the payroll accounting system and wages of 62.9% while the remaining 27.1% is influenced by other factors that are not studied. Researchers are very grateful to the company and the parties who provide the data and time to be completed on time
PENGARUH CORPORATE GOVERNANCE PADA HUBUNGAN ANTARA STRUKTUR MODAL DAN NILAI
Full text linkKajian ini bertujuan untuk fokus pada topik yang terkenal dalam literatur keuangan: hubungan antara struktur modal dan nilai perusahaan. hasil empiris yang kontroversial mengenai topik ini dapat dikaitkan dengan Variable kurangnya perhatian terhadap interaksi antara struktur permodalan dan tata kelola perusahaan lain. Bahkan, struktur modal corporate governance merupakan perangkat yang dapat melestarikan efesiensi perusahaan dan melindungi kemampuannya untuk menciptakan nilai
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
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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