1,720,967 research outputs found
Peranan pimpinan dalam meningkatkan prestasi kerja karyawan melalui motivasi psikologis
Get PDFBanyak faktor yang mempengaruhi prestasi kerja (job performance) karyawan. Faktor tersebut dapat datang dari lingkungan luar perusahaan antara lain suasana tertib atau konflik dalam masyarakat dan keluarganya, tuntutan masyarakat terhadap karyawan sebagai anggota masyarakat, baik dari segi politik maupun dari segi sosial
Permintaan tenaga kerja dalam suatu industri: Analisa teori ekonomi
Get PDFJumlah penduduk yang besar dikaitkan dengan pembangunan mempunyai dua implikasi. Pertama sebagai modal dalam proses pembangunan karena penduduk sebagai sumber daya manusia (human resources) mencerminkan potensi yang dapat diarahkan untuk mengolah sumber-sumber alam yang tersedia untuk kesejahteraan seluruh masyarakat
PELAKSANAAN KUASA MENJUAL AGUNAN KREDIT PADA BANK PUNDI AREA 2 JAMBI
No full textPeran utama bank sebagai salah satu lembaga intermediasi adalah menyalurkan
kredit ke masyarakat dengan berlandaskan atas perjanjian kredit.
Jaminan pemberian kredit pada hakikatnya berfungsi untuk menjamin kepastian akan
pelunasan utang debitor bila debitor cidera janji atau dinyatakan pailit.
Hak Tanggungan sesuai Undang undang Hak Tanggungan No.4 tahun 1996
merupakan satu-satunya lembaga hak jaminan atas tanah dalam tatanan Hukum
Tanah Nasional yang tertulis yang harus dilaksanakan.
Penelitian ini bertujuan untuk mengetahui dan menjelaskan:
1. Aturan hukum yang melarang pencantuman klausul kuasa menjual atas agunan
kredit, 2. Faktor-faktor yang menyebabkan adanya kuasa menjual atas agunan kredit
3. Cara untuk melakukan penyelesaian dari masalah yang akan timbul dari
penggunaan kuasa menjual atas agunan kredit. Metode pendekatan yang digunakan
dalam penelitian ini adalah yuridis empiris, disamping melihat aspek hukum positif
juga melihat pada penerapannya atau praktek dilapangan dan Spesifikasi penulisan
bersifat deskriptif analitis yang memberikan gambaran secara terperinci. Dari
penelitian menunjukkan : (1). aturan hukum yang melarang penggunaan klausul
kuasa menjual untuk agunan kredit (2). faktor-faktor yang menimbulkan adanya
penggunaan kuasa menjual (3). Cara untuk mengatasi persoalan hukum yang akan
terjadi
Kata Kunci : Kuasa menjual, Agunan, kredi
PENGARUH MOTIVASI BELAJAR, LINGKUNGAN KELUARGA DAN PERAN GURU TERHADAP DISIPLIN BELAJAR SISWA
No full textThe purpose of this research is to determine of the influence of the learning motivation, family environment and teacher’s role toward in learning discipline student of class 10th and 11th Accounting SMK Widya Praja Ungaran in academic year 2017/2018. The subject of this research are student of 10th and 11tha ccounting SMK Widya Praja that amount 98 students and used saturation sampling. The methods of collecting of the data is questionnaire. Methods of analysis using descriptive statistical analysis and multiple linear regression analysis. The result of this research show that learning motivation, family environment and teacher’s role simultaneously there is a positive and significant effect of learning discipline amount 60,2% and amount 39,8% influenced by the other variable that can’t explain in this research. Partially, there are positive and significant effect of learning motivation toward learning discipline in amount 10,24%, there are positive and significant effect of family environment toward learning discipline in amount 54,9% and there are positive and significant effect of teacher’s role toward learning discipline in amount 8,18%. Based on the research, there are a positive and significant effect of the learning motivation, family environment and teacher’s role simultaneously toward learning discipline. Partially, learning motivation have a positive and significant effect toward learning discipline. Family environment have a positive and significant effect toward learning discipline and teacher’s role have a positive and significant effect toward learning discipline
PENGARUH UKURAN PERUSAHAAN, STRUKTUR KEPEMILIKAN, DAN SIKLUS OPERASI TERHADAP KUALITAS PELAPORAN KEUANGAN
Get PDFLaporan keuangan yang dipublikasikan merupakan sumber informasi bagi sebagian besar pemakai laporan keuangan serta pihak-pihak yang berkepentingan untuk mendukung pengambilan keputusan. Penelitian ini bertujuan untuk mengetahui pengaruh ukuran perusahaan, kepemilikan manajerial, kepemilikan institusional, dan siklus operasi perusahaan terhadap kualitas pelaporan keuangan pada perusahaan manufaktPopulasi penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia pada tahun 2011-2012. Pemilihan sampel ini menggunakan metode purposive sampling. Berdasarkan metode ini, diperoleh sampel perusahaan sebanyak 25 perusahaan. Metode analisis data penelitian ini yaitu regresi berganda. Hasil pengujian menunjukkan bahwa ukuran perusahaan, kepemilikan institusional, dan siklus operasi perusahaan berpengaruh positif terhadap kualitas pelaporan keuangan, sedangkan kepemilikan manajerial tidak berpengaruh terhadap kualitas pelaporan keuangan.Saran dari penelitian ini adalah perlu menggunakan atribut lain dalam penilaian kualitas pelaporan keuangan berbasis pasar (market based attributes). Menggunakan variabel lain seperti pertumbuhan investasi terkait pelaporan keuangan yang dilakukan perusahaan, maupun rasio keuangan seperti likuiditas untuk menghasilkan penelitian yang lebih baik.
Published financial statements are the source of information for most of the users of financial statements and the parties concerned to support decision making.. This study aims to determine the effect of firm size, managerial ownership, institutional ownership, and the operating cycle of the financial reporting quality in manufacturing companies.This study population is manufacturing companies listed in Indonesia Stock Exchange from 2011-2012. The sample selection is using purposive sampling method. Based on this method, it is obtained a sample consisted of 25 companies. Methods of data analysis of this study is multiple regression.The results show that the firm size, institutional ownership, and the operating cycle have positive affect on the financial reporting quality, while managerial ownership does not affect the financial reporting quality.Suggestions from this study is the need to use other attributes in the assessment of the financial reporting quality based on the market (market based attributes). Using other variables such as growth-related investments by the company's financial reporting as well as financial ratios such as liquidity to generate better research
The Effect of ROA and Composition of the Board of Commissioners on Earnings Quality with Earnings Management and Institutional Ownership as Intervening Variables
No full textThe purpose of this study was to determine the relationship between ROA and the composition of the board of commissioners on earnings quality by mediating earnings management and institutional ownership. The research population is a company engaged in real estate and property listed on the Indonesia Stock Exchange in 2013 - 2015 as many as 48 companies. The determination of the research sample was based on purposive sampling and obtained as many as 38 samples. The data analysis method used is path analysis. The results show that ROA has a significant positive effect on earnings management; the composition of the board of directors has a significant negative effect on institutional ownership; earnings management has a significant negative effect on earnings quality. The results of the small test show that ROA has a significant negative effect on earnings quality through earnings management. Based on these conclusions, the advice that can be given is: management implements a corporate governance system in accordance with applicable regulations, treating institutional ownership variables as moderating variables
Determination of the Decision Support System Based on Teacher Performance Rewards Receiver With AHP method on SMK Negeri 1 Beringin
Get PDFAbstract Teacher performance evaluation of SMK Negeri 1 Beringin Deli Serdang Regency was conducted on 3 teachers as samples of teacher performance appraisal data as material for consideration of the continued relationship of cooperation for the future budget. Components of performance appraisal of teacher performance at VOCATIONAL SCHOOL 1 Beringin Deli Serdang Regency are work performance, performance quantity, performance discipline, cooperation, and loyalty. Problems with the teacher performance appraisal process that occur due to unclear criteria and assessment weights. A method in a decision support system can help the optimal decision making process, the AHP method in determining the performance evaluation of honorary employees. There are three employee performance weights, which are very good, good, sufficient and good enough, from 3 employees who are categorized by performance appraisal, after applying the AHP method, it is obtained Irmala, S.Kom value = 1.139 Iswadi, S.Kom value = 0.739 and Hadi Suprayetno, ST value = 0.79, the three teachers were categorized with very good performance assessments
PENGARUH CARA BELAJAR, KEMANDIRIAN BELAJAR, DAN LINGKUNGAN SOSIAL SEKOLAH TERHADAP HASIL BELAJAR EKONOMI
No full textHasil belajar dipengaruhi oleh faktor intern dan ekstern. Hasil observasi awal pada siswa kelas XI IIS SMA Negeri 1 Karangtengah Tahun Ajaran 2014/2015 menunjukkan bahwa sebagian besar siswa memperoleh hasil belajar ekonomi yang rendah. Sebanyak 86 siswa atau 69,36% dari 124 siswa memperoleh hasil nilai dibawah KKM. Tujuan penelitian ini adalah untuk mengetahui apakah ada pengaruh cara belajar, kemandirian belajar dan lingkungan sosial sekolah terhadap hasil belajar ekonomi siswa kelas XI IIS SMA Negeri 1 Karangtengah Tahun Ajaran 2014/2015 baik secara simultan maupun parsial. Populasi penelitian ini adalah siswa kelas XI IIS SMA Negeri 1 Karangtengah yang berjumlah 124 dan Sampel sebesar 96 siswa. Metode pengumpulan data menggunakan angket dan dokumentasi. Sedangkan metode analisis data yang digunakan adalah analisis deskriptif dan statistik inferensial. Hasil penelitian menunjukkan besarnya pengaruh secara simultan cara belajar, kemandirian belajar dan lingkungan sosial sekolah terhadap hasil belajar ekonomi sebesar 53,3%. Secara parsial menunjukkan ada pengaruh cara belajar terhadap hasil belajar ekonomi sebesar 11,42%, ada pengaruh kemandirian belajar terhadap hasil belajar ekonomi sebesar 17,98% dan ada pengaruh lingkungan sosial sekolah terhadap hasil belajar ekonomi sebesar 9,42%.
Learning Achievements is influenced by the internal and external factors. Preliminary observations on the students of class XI IIS SMA Negeri 1 Karangtengah school year 2014/2015 shows that most students obtain a low learning achievement. As many as 86 or 69,36% of the 124 students obtain grades below the KKM. The purpose of this study was to determine whether there is influence learning, independent learning and school social environment on learning outcomes IIS economy class XI student of SMAN 1 Academic Year 2014/2015 Karangtengah either simultaneously or partially. The population in this study of the entire grade of XI IIS SMA Negeri 1 Karangtengah which amounted to 124 and a sample of 96 students. Methods of data collection using questionnaires and documentation. While the method of data analysis uses descriptive and inferential statistical analysis. The results showed the magnitude of the influence of simultaneously reviewing, independence learning and social environment of the schools to study resultsof 53,3%. Partially indicate the influence of the reviewingto study results of 11,42% economic, there is the influence of independence learning to study results of economic 17,98% and there are the influence of social environment of the schools to study results of 9,42% economic
PENGARUH PERSEPSI SISWA MENGENAI KOMPETENSI GURU TERHADAP PRESTASI BELAJAR MATA PELAJARAN AKUNTANSI JASA DAN DAGANG MELALUI MOTIVASI BELAJAR SEBAGAI VARIABEL INTERVENING
No full textPenelitian ini bertujuan untuk menganalisis pengaruh langsung persepsi siswa mengenai kompetensi guru terhadap prestasi belajar mata pelajaran akuntansi jasa dan dagang maupun melalui motivasi belajar, menganalisis pengaruh motivasi belajar terhadap prestasi belajar mata pelajaran akuntansi jasa dan dagang, dan menganalisis pengaruh persepsi siswa mengenai kompetensi guru terhadap motivasi belajar. Populasi penelitian ini adalah seluruh siswa kelas XI Akuntansi SMK PGRI Batang tahun ajaran 2014/2015 yang berjumlah 113 siswa. Jumlah sampel sebanyak 88 siswa yang diambil menggunakan teknik nonprobability sampling dengan sampling kuota. Metode pengumpulan data menggunakan dokumentasi dan angket. Analisis data menggunakan analisis deskriptif persentase dan analisis jalur serta uji sobel. Hasil penelitian menunjukkan bahwa terdapat pengaruh secara signifikan persepsi siswa mengenai kompetensi guru terhadap prestasi belajar mata pelajaran akuntansi jasa dan dagang sebesar 9,5%, terdapat pengaruh secara signifikan motivasi belajar terhadap prestasi belajar mata pelajaran akuntansi jasa dan dagang sebesar 24,3%, terdapat pengaruh secara signifikan persepsi siswa mengenai kompetensi guru terhadap motivasi belajar sebesar 14,2%, dan terdapat pengaruh secara signifikan persepsi siswa mengenai kompetensi guru terhadap prestasi belajar mata pelajaran akuntansi jasa dan dagang melalui motivasi belajar sebagai variabel intervening sebesar 3,5%. Kesimpulan dari penelitian ini menunjukkan bahwa terdapat pengaruh langsung persepsi siswa mengenai kompetensi guru terhadap prestasi belajar mata pelajaran akuntansi jasa dan dagang maupun melalui motivasi belajar. Selanjutnya terdapat pengaruh motivasi belajar terhadap prestasi belajar mata pelajaran akuntansi jasa dan dagang, serta terdapat pengaruh persepsi siswa mengenai kompetensi guru terhadap motivasi belajar. Saran yang diberikan dalam penelitian ini adalah guru harus meningkatkan kompetensi yang dimiliki dan siswa harus meningkatkan motivasi belajar didalam dirinya.
This study aimed to examine to analyze the direct influence perceptions of students about teacher competence on learning achievement in services and trades accounting subject and through the learning motivation, to analyze the effect of learning motivation on learning achievement in services and trades accounting subject, and to analyze the effect on the students' perception of teacher competence on learning motivation. Population in this study was all class XI student of Accounting at SMK PGRI Batang in the academic year of 2014/2015 with 113 students. Sample in this study are 88 students. This study used nonprobability sampling technique with sampling kuota. Methods of data collection used documentation and questionnaires. The data analysis used descriptive analysis and path analysis percentage and sobel test. The results showed that there was a significant influence between students' perceptions about the competence of the teacher to the student achievement in accounting services and trade subject as 9,5%, there was a significant influence on learning motivation toward learning achievement in accounting services and trade subject as 24,3%, there was a significant influence between students’ perceptions to the teacher competence on learning motivation as 14,2%, and there was significant influence between teachers' perceptions of students to the competence of learning achievement and accounting services and trade subject through the learning motivation as intervening variable as 3,5%. The conclusion of this study showed that there was a significant influence between students' perceptions about the competence of the teacher to the student achievement in accounting services and trade subject and through the learning motivation, there was a significant influence on learning motivation toward learning achievement in accounting services and trade subject, and there was a significant influence between students’ perceptions to the teacher competence on learning motivation. The suggestion in this study are teachers should improve their competence on systematic and students should have the strong motivation in his self
An The Analysis of Factors Affecting the Profit Response Coefficient
No full textABSTRAK
Tujuan penelitian ini adalah untuk mengetahui dan menganalisis ukuran perusahaan, kesempatan bertumbuh, persistensi laba, risiko sistematik, dan pengungkapan tanggung jawab sosial perusahaan sebagai faktor yang mempengaruhi koefisien respon laba. Populasi dalam penelitian ini adalah perusahan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) selama 3 tahun berturut-turut dari tahun 2014 sampai dengan tahun 2016 yaitu sebanyak 122 perusahaan. Pemilihan sampel menggunakan metode purposive sampling dan diperoleh sampel penelitian sebanyak 60 unit analisis. Penelitian ini menggunakan data sekunder berupa laporan keuangan, laporan tahunan, harga saham penutupan dan Indeks Harga Saham Gabungan (IHSG). Teknik analisis menggunakan analisis regresi linier berganda. Hasil penelitian menunjukkan bahwa kesempatan bertumbuh, persistensi laba dan pengungkapan tanggung jawab sosial perusahaan berpengaruh positif signifikan terhadap koefisien respon laba sedangkan ukuran perusahaan dan risiko sistematik tidak berpengaruh terhadap koefisien respon laba. Simpulan pada penelitian ini yaitukesempatan bertumbuh dan tingkat persistensi laba yang tinggi serta pengungkapan tanggung jawab sosial yang dilakukan perusahaan dapat meningkatkan respon pasar terhadap publikasi laba.
ABSTRACT
The purpose of this study is to analyze firm size, growth opportunities, earnings persistence, systematic risk, and corporate social responsibility disclosure as a factors that affecting earnings response coefficient. The population in this study is a manufacturing company listed on the Indonesia Stock Exchange (IDX) for 3 years consencutively from 2014 until 2016 that was 122 companies. By using purposive sampling method, 60 unit sampels were chosen for sampel in this observation. This study uses secondary data in the form of financial statements, annual reports, closing stock prices and Composite Stock Price Index (CSPI). The analytical technique used multiple linear regression analysis. The results showed that growth opportunity, earnings persistence and corporate social responsibility disclosure have a significant positive effect on earnings response coefficient while firm size and systematic risk does not affect the earnings response coefficient. The conclusions of this research is growth opportunity, earnings persistence and corporate social responsibility disclosure increasing market response when firm published their earnings
- …
