385 research outputs found
Pengaruh Agency Cost of Free Cash Flow Terhadap Tingkat Konservatisme Dan Pengujian Efek Moderasi Kebijakan Hutang, Pendistribusian Kas, Persistensi Kas, Dan Tata Kelola Perusahaan
This research investigates whether the J-type firm (high agency cost of free cash flow) provide more conservative financial statements than non J-type firm. Besides, this research also aim to examine the moderating effects of debt, dividend, stock repurchase, cash persistency, and corporate governance on the relationship between the level of agency cost of free cash flow and conservatism level of financial statements. This research uses two measurement of conservatism, namely accrual conservatism and market value conservatism. Research sample includes manufacturing companies listed in the Indonesian Stock Exchange for the year 2007, 2008 and 2010. The result proves that there is a positive and significant relationship between the level of agency cost of free cash flow and the two measurement of conservatism level of financial stataments. However, this research shows that there is no effect of the moderating variables on that relationship
Linguistic Expression with Referrence to Semiotic in Ulos of Wedding Ceremony of Batak Toba
This study was deal with linguistic expression, in semiotics of ulos in wedding ceremony of batak toba. This research used qualitative method which concerned with developing explanations of experience or on data. The source of the data was taken from the ulos in wedding ceremony of batak toba, and relevant with the transcript of interviewing by three informants with some criterias, that is the most dominant population in three different surename in Tarutung, at the age of 45 to 55 years old and have the recognition from each surename. The instruments that is used in this study was tape recorder, camera, and also the book which relevant to the data. In technique of analyzing data, descriptive qualitative data analysis stage is identifying the ornament, reducing the ornament which are not relevant, classifying, interpreting, analyzing and concluding the findings. There are three kinds of ulos used in wedding ceremony of Batak Toba, they are ulos ragidup, ulos ragihotang, and ulos sadum. Each ulos have topi sokkar which explain that everything in this world have the limit and the color depend to the ceremony that is performed. In ulos ragidup, there are hatir symbolized of wealth, sigumang symbolized the hope of the giver of this ulos for the receiver to works right and efficient also, batu ni ansimun symbolizing the health, sisik ni ikan symbolizing a good life, tidy life, even in a crowded of life, and also jungkit symbolizing in having an organized life well. In ulos ragihotang there are unok-unok, symbolized be a wise person like the humus, and jungkit. In ulos sadum, there is torna where this symbol to remind the people that Batak people come from mountain
Pengaruh Pemeriksaan Pajak terhadap Tingkat Kepatuhan Pemenuhan Kewajiban Perpajakan Formal oleh Wajib Pajak Badan (Studi Kasus Kantor Pelayanan Pajak Pratama Samarinda)
The tax system adopted by our country is a self-assessment system, in which the taxpayer is given full trust to count, calculate, deposit, and report the tax itself, however, in the early stages of the implementation of this system is that not all taxpayers will obey tax obligations and more likely to minimize the tax burden should be payable and slow in paying taxes. Thus, it needs a method of testing the truth in order to secure the fulfillment of tax obligations of state income taxation sector. This has subsequently become one of the Directorate General of Taxation to conduct Tax Audit. Tax Audit aims to test compliance with tax obligations fulfillment and / or for other purposes in order to implement the provisions of the tax laws so that the examination is expected to increase taxpayer compliance. Based on the analysis it can be concluded that the tax had a significant effect on the fulfillment of formal compliance increased taxation by the taxpayer loss in Pratama Samarinda Tax Office during 2009 to 201
Pengaruh Leader Member Exchange dan Kepuasan terhadap Bonus pada Motivasi Kerja Karyawan PT. Garuda Nusa Indah Jaya
Penelitian ini dilakukan untuk mengetahui pengaruh leader member exchange dan kepuasan terhadap bonus pada motivasi kerja karyawan PT. Garuda Nusa Indah Jaya. Populasi dalam penelitian ini berjumlah 40 orang karyawan bagian produksi PT. Garuda Nusa Indah Jaya. Sampel penelitian ini menggunakan metode sampel jenuh , maka ditetapkan sampel penelitian sebanyak 40 orang karyawan. Penelitian ini menggunakan pendekatan kuantitatif. Data untuk penelitian ini diperoleh melalui angket penelitian yang telah diisi oleh responden yang sudah ditentukan. Metode analisis data yang digunakan adalah metode analisis regresi linier berganda.Hasil dari penelitian ini menunjukkan bahwa variabel independen leader member exchange dan kepuasan terhadap bonus secara parsial maupun simultan berpengaruh positif terhadap motivasi kerja karyawan PT. Garuda Nusa Indah Jaya
Hubungan Obesitas dengan Hipertensi pada Penduduk Kecamatan Sintang, Kalimantan Barat
Hipertensi dan komplikasinya merupakan penyebab kematian nomor satu secara global. Obesitas merupakan salah satu faktor risiko hipertensi. Penelitian ini dilakukan untuk mengkaji hubungan obesitas dan hipertensi di Kecamatan Sintang, Pontianak. Penelitian ini menggunakan desain cross sectional; sampel diambil dengan teknik consecutive sampling. Pengukuran meliputi tekanan darah sistolik dan diastolik, berat badan, dan tinggi badan. Indeks massa tubuh (IMT)ditentukan berdasarkan berat badan dan tinggi badan, dikelompokkan dalam dua kategori, yakni normal (18,5-22,9 kg/m2) dan obesitas (≥ 25 kg/m). Berdasarkan nilai tekanan darah, subjek dikelompokkan dalam dua kategori, non-hipertensi (normal dan prahipertensi) dan hipertensi (derajat 1 dan 2). Dari 146 subjek penelitian, 65 orang (44,5%) adalah perempuan dan 81 orang(55,5%) laki-laki. Terdapat perbedaan bermakna antara obesitas dan hipertensi (p<0,001). Risiko relatif terjadinya hipertensi pada penderita obesitas adalah PR 2,16; CI 95% 1,32-2,24. Disimpulkan terdapat hubungan antara obesitas dan hipertensi. Penderita obesitas mempunyai risiko mengalami hipertensi 2,2 kali lebih besar dibandingkan dengan subjek dengan IMT normal
The Analysis of Potential and Contribution Tax of Minerals Non-Metallic and Rocks in Kuantan Singingi Regency
The research was conducted in Kuantan Singingi Regency in 2013. The research aims to determine the potential contribution of tax revenue and non-metallic minerals and rocks as well as the efforts made and the obstacles in tax revenue non-metallic minerals and rocks in Kuantan Singingi Regency. The research uses secondary data obtained from the Department of Revenue Kuantan Singingi Regency, the Department of Energy and Mineral Resources Kuantan Singingi Regency, Department of Highways, the Central Statistics Agency (BPS) Kuantan Singingi Regency and Riau Province. Primary data were obtained directly from the location of the research and research resources that generatet ax non-metallic minerals and rocks in Kuantan Singing Regency. The population in this study are all companies that have permit sretrieval non-metallic minerals and rocks as many as 12 companies. While the sample used in this study were all members of the population, but at the time of the study, only 8 companies that perform operation and have a permit. Engineering data was collected by conducting interviews and question and answer directly to the owner of the company and authorized personel at the Department of Energy and Mineral Resources, Department of Revenue, Department of Highways Kuantan Singingi Regency. This study analyzed using quantitative descriptive analysis method. Based on the survey results revealed that the potential tax revenue non-metallic minerals and rocks in Kuantan Singingi Regency large enough, based on the results of the studys how ed that the average potential tax above its target, while the contribution to the Revenue Kuantan Singingi Regency relatively veryless. Efforts tax revenue is not included in the group primed and in effective. The factors that cause the tax doesnt meet the target lies in the lack of supervision, failure to fully tax payer data, and the low level of public awarenessin paying taxes.Keywords: Potential tax, tax contributions, efforts and obstacles tax revenue receipts
Tema-tema Subkepribadian Dalam Psikoterapi Transpersonal
Menurut Rainwater (dalam Brown, 2000) subkepribadian mengorganisasikan dirinya di antara suatu kebutuhan di dalam jiwa (psyche). Menurut Rainwater kekuatan masing-masing menghasilkan keadaan yang merupakan kebutuhan awal yang muncul dan diyakini bahwa setiap orang adalah suatu campuran keberagaman dari subkepribadian individual. Rueffler (dalam Brown, 2000) memahami suatu subkepribadian menjadi suatu struktur dinamis adalah suatu yang saling berhubungan secara kompleks berkaitan dengan energi, pikiran, dan perilaku, pada suatu peristiwa tertentu, bergabung menjadi seperangkat pola yang berbeda. Suatu subkepribadian memiliki cirinya sendiri, kebutuhan untuk menjadi eksis dan pemenuhan kebutuhan dari kemauan, keinginan, dan kebutuhan pribadi. Jenis-jenis subkepribadian yang dapat eksis di dalam diri setiap orang dapat memiliki keragaman, yang dalam literatur Barat di antaranya adalah "inner child," "inner mother," "inner father," "biarawan," "korban," "mistik," "si penakut," dan lain-lain. Penelitian ini adalah hasil kajian empiris dalam mengidentifikasikan subkepribadian dalam sesi terapi. Beberapa jenis subkepribadian yang ditemukan ternyata berbeda dengan subkepribadian yang ada dalam literatur Barat
- …