Pengaruh Motivasi dan Kepemimpinan terhadap Kinerja Pegawai Universitas PGRI Palembang

The purpose of this study was to determine the effect of motivation and leadership on employee performance in Universitas PGRI Palembang. The research method used was survey with quantitative explanative approach. The population in this research were the administrative staff of Universitas PGRI Palembang which consist of 388 people. The sampling technique used was Proportionate Stratified Random Sampling where sampling method taken from the population is done proportionally by taking into account the strata in the population. The number of samples taken was 10% of the total population of 39 respondents. Statistical analysis used for hypothetical action in this research was descriptive analysis and path analysis. The results of the analysis showed that (1) the better motivation of employee performance of Universitas PGRI Palembang, then the performance of employees will also be increased; (2) The better the leadership in Universitas PGRI Palembang, then the performance of employees will also be increased; and (3) the joint better of motivation and leadership on the performance of Universitas PGRI Palembang, then the performance of Universitas PGRI Palembang staff will also be increased

Multi-scale strain-stiffening of semiflexible bundle networks

Bundles of polymer filaments are responsible for the rich and unique mechanical behaviors of many biomaterials, including cells and extracellular matrices. In fibrin biopolymers, whose nonlinear elastic properties are crucial for normal blood clotting, protofibrils self-assemble and bundle to form networks of semiflexible fibers. Here we show that the extraordinary strain-stiffening response of fibrin networks is a direct reflection of the hierarchical architecture of the fibrin fibers. We measure the rheology of networks of unbundled protofibrils and find excellent agreement with an affine model of extensible wormlike polymers. By direct comparison with these data, we show that physiological fibrin networks composed of thick fibers can be modeled as networks of tight protofibril bundles. We demonstrate that the tightness of coupling between protofibrils in the fibers can be tuned by the degree of enzymatic intermolecular crosslinking by the coagulation Factor XIII. Furthermore, at high stress, the protofibrils contribute independently to the network elasticity, which may reflect a decoupling of the tight bundle structure. The hierarchical architecture of fibrin fibers can thus account for the nonlinearity and enormous elastic resilience characteristic of blood clots.Comment: 27 pages including 8 figures and Supplementary Dat

Analisis Kinerja Perusahaan Pre-seasoned Equity Offerings

The aim of this research is to prove whether earnings management persists in prior to Seasoned Equity Offerings (SEO) at the Jakarta Stock Exchange. This research is conducted by comparing financial performances during periods before SEO of companies which execute seasoned equity offerings to those which did not. Samples for this research are companies listed in the Jakarta Stock Exchange during 1997 –2002. The hypothesis for this research is that the financial performances of companies executing SEO is higher than those companies not executing SEO. Proxy for SEO is the event of right issue. Current Ratio (CR), Debt Equity Ratio (DER), Return On Investment (ROI) ratio, Net Profit Margin (NPM) ratio, and Operating Profit Margin (OPM) ratio are used to assess financial performance. 47 companies make thesample of companies executing SEO during 1997 – 2002. For comparison, non-SEO companies are chosen from companies of similar industries and size as those of SEO companies.This research provides evidence that, on average, performances of companies executing SEO are higher than those companies not executing SEO, even though the difference is statistically insignificant. The conclusion for this research is that there are no significant financial performance differences between SEO companies and non SEO companies in the period prior to SEO. The indications of earnings management inthe event of SEO is found in a small numbers of companies

Pemahaman Kode Etik Ikatan Konsultan Pajak Mengenai Hubungan Dengan Wajib Pajak Oleh Konsultan Pajak Di Surabaya

Penelitian ini bertujuan untuk mengetahui seberapa besar pemahaman kode etik Ikatan Konsultan Pajak Indonesia mengenai hubungan dengan wajib pajak oleh Konsultan Pajak di Surabaya. Data yang digunakan dalam penelitian ini adalah data hasil wawancara dengan beberapa konsultan pajak di Surabaya. Kode etik yang digunakan dalam penelitian ini adalah Kode Etik Ikatan Konsultan Pajak Indonesia tahun 2009. Teknik analisis data yang digunakan dalam penelitian ini terdiri dari tiga alur kegiatan yang terjadi secara bersamaan, yaitu reduksi data, penyajian data, penarikan kesimpulan/verifikasi. Penelitian ini membuktikan bahwa semua konsultan pajak memahami isi dari kode etik Ikatan Konsultan Pajak Indonesia mengenai hubungan dengan wajib pajak.This purpose of this research is to know how far the understanding code of ethics of the Indonesian Tax Consultants concerning about Association with the Tax Payer by tax consultants in Surabaya. The data used in this study were data from interviews with tax consultants in Surabaya. The ethics code used in this study was the Code of Ethics of Indonesian Tax Consultants Association of 2009. The data analysis technique used in this study consisted of three events occurring simultaneously, which are data reduction, data presentation, conclusions drawing/verification. This study proved that all tax consultants understand the abovementioned code of ethics of Indonesian Tax Consultants

Perbedaan Efektivitas Model Pembelajaran Student Teams Achivement Division (Stad) Dan Number Head Together (Nht)

Penelitian ini bertujuan untuk mengetahui efektifitas model pembelajaran STAD dan model pembelajaran NHT dalam meningkatkan hasil belajar akuntansi. Data diperoleh dari pre test, post test. Data dianalisis dengan menggunakan analisis independent sample t-test. Hasil penelitian menunjukkan (1) hasil belajar dengan menggunakan model pembelajaran STAD dan model pembelajaran NHT mengalami peningkatan dan (2) terdapat perbedaan model pembelajaran STAD dengan model pembelajaran NHT dalam meningkatkan hasil belajar Akuntansi

Analisis Faktor - Faktor yang Mempengaruhi Struktur Modal Perusahaan Pertambangan di Indonesia

This research aims to analyze the effect of the variables in predicting the company\u27s capital structure. The variables in this research consist of free cash flow (FCF), tangible assets (TAN), firm size (SIZ), and profitability (PRO). The population of this study was all mining company listed in Indonesia Stock Exchange (ISX) in 2009-2013. Sampling was done by using purposive sampling method and obtain 23 companies with a total of 115 data in this research period. This research used multiple linear regression analysis for testing the influence of independent variables on dependent variable.Results from this research showed that free cash flow significantly and have an influence on the increase or decrease the company\u27s capital structure. Tangible assets and profitability negative significantly influence to the mining company\u27s capital structure. Firm size did not significantly influence to the mining company\u27s capital structure