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Pengaruh Struktur Aset, Ukuran Perusahaan, Risiko Bisnis, dan Likuiditas Terhadap Kebijakan Hutang Pada Perusahaan Property dan Real Estate Yang Terdaftar di Bursa Efek Indonesia Tahun 2018-2020
Get PDFThis study aims to determine the effect of asset structure, firm size, business risk, and liquidity on debt policy. The population used is property and real estate companies listed on the Indonesia Stock Exchange in 2018-2020. This study uses purposive sampling, and there are 45 companies that meet the criteria. This research is a quantitative research with data analysis technique used is multiple regression analysis using IBM SPSS Statistics 25 software as a test tool. The results of the study show that asset structure and firm size have no effect on debt policy, while business risk and liquidity affect debt polic
SOSIALISASI DAN PELATIHAN MENGENAI PEMBUKUAN SEDERHANA BAGI PELAKU USAHA MIKRO KECIL DAN MENENGAH DI KECAMATAN KEMILING BANDAR LAMPUNG
Get PDFUsaha Mikro Kecil dan Menengah (UMKM) merupakan salah satu tumpuan perekonomian Indonesia. UMKM telah diakui sangat strategis dan penting tidak hanya bagi pertumbuhan ekonomi, tetapi juga untuk pembagian pendapatan yang merata karena peranannya yang sangat penting. Tetapi hanya sedikit UMKM yang mengalami perkembangan kinerja keuangannya. Hal ini disebabkan karena kurangnya pemahaman dari pelaku usaha terhadap pentingnya pembukuan. Dengan melakukan pembukuan maka akan semakin mudah untuk para pelaku usaha mengambil strategi jitu untuk meningkatkan pendapatan.Pengabdian kepada Masyarakat yang dilakukan adalah untuk melakukan sosialisasi dan pelatihan terhadap UKM di Kecamatan Kemiling yaitu mengenai pembukuan sederhana dalam menciptakan kesejahteraan bagi pelaku usaha. Pengabdian pada Masyarakat ini bertujuan untuk memberikan wawasan pengetahuan mengenai pembukuan sederhana bagi para pelaku usaha di Kecamatan Kemiling Bandar Lampung. Permasalahan utama yang akan dicarikan solusi melalui kegiatan ini meliputi aspek motivasi diri dan pemahaman terhadap keuangan. Kegiatan ini akan dilaksanakan dengan metode ceramah, praktek dan diskusi. Hasil Kegiatan pelatihan menunjukkan tanggapan yang sangat baik dari masyarakat dilihat dari motivasi dari para pelaku usaha untuk membuat pembukuan yang baik dan sistematis demi kemajuan dan kelangsungan usaha tersebut
Pengaruh Tingkat Suku Bunga Dan Deposito Terhadap Peningkatan Jumlah Nasabah Aktif Pada PT Bank Tabungan Negara (Persero) Tbk Kantor Cabang Bandar Lampung Tahun 2018-2022
No full textBanks are financial institutions of business engaged in finance that provide various financial service. Fundraising activites are collecting public funds in the form of savings, savings and time deposits. The purpose oh this study was to find out how mush influence deposit rates have on increasing the number of customer at PT Bank Tabungan Negara (Persero) Tbk Bandar lampung Branch. Quantitative research method is research that emphasizes testing theory through measuring research variables with numbers and conducting data analysis with statistical procedures. The result of this study indicate that the interest rate variable partially has no significant effect on increasing the number of customers, the deposit variable partially has no significant effect of the number customers. As well the result of simultaneous testing show that the variable interest rates have no effect on increasing the number of customers at Bank BTN Bandar Lampung Branch Office 2018-202
The Effect of Profitability and Leverage on Tax Avoidance in Property and Real Estate Companies Listed on the Indonesia Stock Exchange in 2018-2020
Get PDFThe goal of this study is to determine how profitability and leverage affect tax evasion. Research of this kind is quantitative. Property and real estate businesses that were listed on the Indonesia Stock Exchange (IDX) between 2018 and 2020 make up the study's population. Purposive sampling, or the selection of samples based on specified criteria, was used in this investigation. Using the purposive sampling technique, 45 samples from 15 real estate and property enterprises were gathered. Descriptive statistical analysis, the traditional assumption test, multiple linear regression analysis, and hypothesis testing are the analytical techniques used, and SPSS version 25 is used to handle the data. The findings of this study show that the profitability variable and the leverage variable have no discernible effects on tax evasion
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
Pengaruh Penerimaan Pajak Daerah Dan Retribusi Daerah Terhadap Pendapatan Asli Daerah Pada Pemerintah Daerah Kabupaten/Kota Di Provinsi Lampung Periode 2010-2013
Get PDFRegional economy development is a starting point of development, and the region isexpected to recognize its potentials and needs.This research used statistical analysis withSPSS 16 software. Samples were 10 districts from 14 districts/municipals in Lampungprovince. Data this research was taken from 2010-2013. Data were taken from report ofbudget realization of districts/municipals in Lampung province provided by Statistic Office ofLampung province. Collected data were analyzed with classic assumption test and thenhypothesizes were tested with double linier regression, t-test, f-test, and coefficient ofdetermination. The result of t-test showed that the regional tax had significance value of0.653 > 0.05 and tcount 0.463 0.05 and f-count 0.000 < f-table 3.15. The conclusion was that regional tax partially did notinfluence, and regional retribution influenced negatively, the regional original income.Simultaneously, regional tax and regional retribution influenced regional original income
Analisis Faktor-Faktor Yang Mempengaruhi Persepsi Pengusaha Kecil Dan Menengah Atas Penggunaan Informasi Akuntansi (Studi Kasus pada Pengusaha Kecil dan Menengah yang Bergerak dibidang Jenis Usaha Makanan di Kecamatan Kemiling)
No full textAbstract, Lack of ability in using accounting information is one of the factors that led to the failure of smalland medium enterprises to develop their business. The purpose of this study was to analyze the influence ofowner education, training of accounting, accounting knowledge and experience in accounting information to theperception of small and medium enterprises on the use of accounting information. This study is expected toprovide empirical evidence on the use of accounting information in small and medium enterprises in Kemiling.The population in this study was in small and medium enterprises in Kemiling. The sampling method usingsimple random sampling (random) amount to 50 small and medium business owners in Kemiling. Data werecollected by distributing a questionnaire to the managers / owners of small and medium-sized businesses inKemiling. These data prior to analysis have been tested for validity and reliability. Data analysis techniquesusing multiple linear regression analysis. The results indicate that the variable partial accounting training (X2),knowledge of accounting (X3) and experience in accounting information (X4) affect the perception of small andmedium entrepreneurs on the use of accounting information (Y). Owner education variable (X,) does not affectthe perception of small and medium entrepreneurs on the use of accounting information (Y). Taken together theindependent variable (X) effect on the dependent variable (Y). Retrieved Adjusted R Square of 0.866 is 86.6%,which means that the dependent variable (Y) is explained by the independent variable (X) and the remaining13.4% is explained by other variables not examined in this study
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