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Wisnu saputra 's Quick Files
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Wisnu saputra 's Quick Files
No full textThe Quick Files feature was discontinued and it’s files were migrated into this Project on March 11, 2022. The file URL’s will still resolve properly, and the Quick Files logs are available in the Project’s Recent Activity
PENGARUH INSENTIF PAJAK, FINANCIAL DISTRESS, PROFITABILITAS, LEVERAGE, DAN UKURAN PERUSAHAAN TERHADAP KONSERVATISME AKUNTANSI (Studi Pada Perusahaan Manufaktur Sektor Industri Dasar dan Kimia yang Terdaftar Di BEI Tahun 2019-2023)
Get PDFMohammad Aria Wisnu Saputra, 2024, Pengaruh Insentif Pajak, Financial Distress, Profitabilitas, Leverage, dan Ukuran Perusahaan teradap Konservatisme Akuntansi (Studi Pada Perusahaan Manufaktur Sektor Industri Dasar dan Kimia yang Terdaftar di BEI Tahun 2019-2023)
Penelitian ini bertujuan untuk menguji pengaruh Insentif Pajak, Financial Distress, Profitabilitas, Leverage, dan Ukuran Perusahaan terhadap Konservatisme Akuntansi pada Perusahaan Manufaktur Sektor Industri Dasar dan Kimia yang terdaftar di BEI tahun 2019-2023.
Metode analisis data menggunakan analisis deskriptif kuantitatif dengan melakukan uji hipotesis yang berdasarkan filsafat positivisme yang menggunakan data sekunder diperoleh dari laporan keuangan perusahaan sektor industri dasar dan kimia tahun 2019-2023. Populasi dalam penelitian ini sebanyak 73 perusahaan manufaktur sektor industri dasar dan kimia yang terdaftar di BEI tahun 2019-2023. Sampel penelitian dipilih menggunakan metode purposive sampling sehingga diperoleh 36 sampel perusahaan selama rentang tahun 2019-2023. Analisis data menggunakan teknis analisis regresi linear berganda.
Berdasarkan hasil penelitian ini dapat ditarik kesimpulan bahwa insentif pajak dan ukuran perusahaan tidak berpengaruh terhadap konservatisme akuntansi sedangkan financial distress, profitabilitas, dan leverage berpengaruh positif terhadap konservatisme akuntansi
Kata Kunci : konservatisme akuntansi, insentif pajak, financial distress, profitabilitas, leverage, dan ukuran perusahaa
PENGARUH JOB SHEET TERHADAP PROSES PENGERJAAN DAN AKURASI HASIL KERJA MATA PELAJARAN PRAKTIK PEMESINAN SISWA KELAS XI TEKNIK PEMESINAN SMK NEGERI 2 DEPOK SLEMAN YOGYAKARTA
No full textPENGARUH JOB SHEET TERHADAP PROSES PENGERJAAN DAN
AKURASI HASIL KERJA MATA PELAJARAN PRAKTIK PEMESINAN SISWA
KELAS XI TEKNIK PEMESINAN SMK NEGERI 2 DEPOK SLEMAN
YOGYAKARTA
Oleh:
TAUFIK WISNU SAPUTRA
10503241019
ABSTRAK
Tujuan penalitian ini adalah untuk mengetahui penerapan job sheet
dalam pembelajaran praktik melakukan pekerjaan dengan mesin bubut untuk
meningkatkan prestasi praktik bubut dan mengetahui peningkatan prestasi dari
segi proses pengerjaan dan dari segi akurasi hasil kerja siswa dalam melakukan
pekerjaan dengan mesin bubut menggunakan job sheet.
Penelitian ini menggunakan metode quasi eksperimen. Waktu
pelaksanaan penelitian dimulai Maret 2014 sampai dengan April 2014 (1 bulan)
yang dilaksanakan di SMK Negeri 2 Depok, Sleman, Yogyakata. Metode
pengumpulan data yang digunakan dalam penelitian ini meliputi; (1) lembar
observasi penilaian unjuk kerja; (2) lembar penilaian akurasi hasil. Sedangkan
analisa data menggunakan teknik pendekatan kuantitatif yang berfungsi untuk
menguji efektivitas pengaruh penggunaan media job sheet terhadap pencapaian
kompetensi proses kerja dan akurasi hasil kerja.
Berdasarkan data hasil pengujian uji beda untuk penilaian proses kerja
didapatkan bahwa; (1) efektifitas penerapan job sheet dalam pembelajaran
praktik bubut di SMK N 2 Depok, Sleman, Yogyakarta diperoleh hasil untuk
kualitas proses kerja sebesar 87,13%. Sedangkan akurasi hasil kerja sebesar
83,97%. (2) pencapaian kompetensi melakukan pekerjaan dengan mesin bubut,
membubut ulir kanan dan kiri antara kelas kontrol dan kelas eksperimen pada
mata pelajaran melakukan pekerjaan dengan mesin perkakas di SMK N 2 Depok,
Sleman, Yogyakarta yaitu pada pencapaian proses kerja kelas eksperimen dicapai
oleh 29 siswa (90,63%). Sedangkan pada pencapaian akurasi hasil kerja kelas
eksperimen dicapai oleh 30 siswa (93,75%).
Kata kunci : pengaruh, job sheet, proses kerja dan akurasi hasil kerja, praktik
pemesina
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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