80 research outputs found

    KOMPONEN MAKNA KATA DASAR VERBA YANG MEMILIKI RELASI MAKNA ā€œMENAMPAKKANā€

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    Setiyowati, Wahyu. 2017. "The Component of Meaning of Verbs that Have Relation of Meaning of 'visible'". Essay. Program Strata-1 Language and Literature Faculty of Cultural Sciences Diponegoro University of Semarang. Preceptor : I. Drs. M. Hermintoyo, M.Pd. II. Drs. Mujid F Amin, M.Pd. This study discusses the components of a basic verb meaning of the word have a relative sense of ā€˜visibleā€™. The purpose of this analysis is to describe the meaning of the word verb which have a relation of meaning ā€˜visibleā€™ and to mention the meaning component of each word. The type of this research is qualitative research with semantic and syntax approach. To analyze the meaning components, the researchers provide data through the method refer to the record. Sources of data used is a sentence that comes from online newspapers and examples of sentences in the Big Indonesian Dictionary. Data analysis in this research using the method of agih in the form of substitution technique and permutation technique. The results of research on the basic meaning of meaningful verbs revealed six words, ie the word appears, arises, rises, comes out, is born, and appears. The differentiating components emerging from these six words can be seen from (1) the subject of the experiment; (2) how to do; and (3) the time frame. Of the three components of the differentiator, discovered the meaning of the sixth word relationships form interconnections and relationships opposite relations. Keywords : components of meaning, verbs, meaning relation

    Pengaruh debt to equity ratio dan current ratio terhadap nilai perusahaan dengan return on asset sebagai variabel intervening

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    This study aims to analyze the effect of debt to equity ratio and current ratio on firm value with return on assets as an intervening variable on food and beverages companies listed on the Indonesia Stock Exchange for the period of 2016-2018. The study uses secondary data from the annual report through access to www.idx.co.id. Data were analyzed using path analysis. The total sample of 13 companies and the method of taking sample members used is purposive sampling. The variables of this study consisted of debt to equity ratio and current ratio as exogenous variables, firm value as endogenous variables, and return on assets as intervening variables. The analysis shows that the debt to equity ratio, current ratio and return on assets have a positive effect on firm value. Debt to equity ratio and current ratio also have a positive effect on return on assets. Based on the results of the path analysis of the implications of this research that return on assets can not affect the relationship between debt to equity ratio and current ratio to the firm value so that it can provide input to researchers. It is better to add research periods and use a sample of several other sectors and can also use variables others that can strengthen the results of previous studie

    PENGARUH KEPEMILIKAN MANAJERIAL, KEPEMILIKAN INSTITUSIONAL, PROFITABILITAS DAN MANAJEMEN LABA TERHADAP KUALITAS LABA

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    Tujuan atas penelitian ini yakni menjelaskan serta menganalisis bagaimana pengaruh kepemilikan manajerial, kepemilikan institusional, profitabilitas dan manajemen laba terhadap kualitas laba. Jenis penelitian yakni digunakan data kuantitatif. Populasi yang digunakan pada penelitian ini ialah perusahaan manufaktur sektor industri barang konsumsi yang terdaftar di Bursa Efek Indonesia periode 2017-2019. Sampel yang digunakan ialah 20 perusahaan dengan periode pengamatan selama 3 tahun. Motode dalam penentuan sampel yakni digunakannya  motode purposive sampling. Analisis  pengelolaan data yang digunakan pada penelitian ini adalah regresi linear berganda menggunakan spss versi 22. Hasil analisis telah memberikan simpulan yakni  kepemilikan menejerial, kepemilikan institusional, profitabilitas dan manajemen laba secara simultan mempengaruhi kualitas laba. kepemilikan manajerial tidak memengaruhi terhadap kualitas laba, kepemilikan institusional negativ mempengaruh  kualitas laba, profitabilitas secara persial mempengaruh  kualitas laba, menejemen laba secarah parsial berpengaruh terhadap kualitas laba

    Determinan Pembiayaan Murabahah Dan Non Performing Financing Studi Pada Bank Umum Syariah Di Indonesia

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    This study aims to analyze the effect of DPK, FDR, and CAR on Murabahah Financing and also the effect of FDR and CAR on Non-Performing Financing at Islamic Commercial Banks registered with OJK for the 2017-20201 period. Of the 15 BUS, 8 BUS were obtained as research samples using a purposive sampling technique. Partial Least Square is used as a data analysis tool in this study. With the results of the study showing that third party funds have a negative effect on murabahah financing, Financing to Deposit Ratio has a negative effect on murabahah financing, Capital Adequacy Ratio has a positive effect on murabaha financing, Financing to Deposit Ratio has no effect on Non Performing Financing, Capital Adequacy Ratio has a negative effect towards Non-Performing Financing. From the results of the study it can be concluded that in order to increase Murabahah Financing and maintain the stability of the bank's NPF it is necessary to pay attention to third party funds, the Financing to Deposit Ratio and the Capital Adequacy Ratio

    Moderasi Financial Attitude pada Financial Literacy dan Risk Tolerance terhadap Keputusan Investasi

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    Investment decisions as a decision are called capital budgeting, which is the whole process of planning and making decisions regarding spending with a long-term payback period or more than one year). With the right investment decision, it is hoped that someone can minimize investment risk and maximize the expected rate of return. This study aims to determine the effect of moderating financial attitudes on financial literacy, and risk tolerance on investment decisions in college capital market study group students in Malang City. This research uses quantitative research methods. The population used in this study were students from the Capital Market Study Group, totaling 266 students from 7 (seven) universities in Malang City. The sampling technique uses saturated sampling. Data collection techniques using a questionnaire. The data analysis technique uses Partial Least Square (PLS). The urgency of this research is that it is important for the younger generation to invest early. The results of this study indicate that financial literacy and risk tolerance affect investment decisions. Financial attitude moderates financial literacy with investment decisions. Financial attitudes do not moderate the relationship between risk tolerance and investment decisions

    IMPACT OF FINANCING DECISIONS ON PROFITABILITY DIMEDIENT POLICY

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    Funding decisions are management decisions in investment financing. Thepurposes of the studies were to determine the impact of funding decisions ondividends policy mediated by profitability. The population of this research iscompanied registered in the Jakarta Islamic Center for the period 2017-2019.The sample selection method is based on the specified criteria. The data'sanalysis technique used parth analysis. The results of the research shows thatfunding decisions have an impact on dividend policy. Profitability affectsdividend policy. Der's proxied funding decision has no effect on profitability.Funding decisions proxied by DER have an effect on profitability. Fundingdecisions affect dividend policy mediated by profitability

    Pengaruh Model Pembelajaran Berbasis Masalah Terhadap Hasil Belajar Mata Pelajaran PPKn

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    Penelitian ini bertujuan untuk mengetahui pengaruh model pembelajaran berbasis masalah terhadap hasil belajar PPKn, Penelitian ini merupakan penelitian eksperimen semu (quasi exsperiment) yang dilaksanakan di SMA Negeri 1 Pacet Kabupaten Mojokerto tahun pelajaran 2016/2017 kelas X semester satu. Desain penelitian berupa Pretest-posttest control group design. Subjek penelitian/responden terdiri dari 3 kelas dengan jumlah 33 orang kelas eksperimen 1, 34 orang kelas eksperimen 2, dan 31 kelas kontrol, hal ini didasarkan kelas tersebut memiliki tingkat kognitif yang sama, sehingga total populasi berjumlah 98 orang.Instrumen yang digunakan dalam penelitian ini adalah tes untuk mengetahui hasil belajar PPKn dan angket untuk mengetahui motivasi belajar siswa. Analisis data dalam penelitian ini menggunakan independent sample t-test dengan taraf signifikansi 5% atau 0,05. Hasil penelitian menunjukkan bahwa terdapat pengaruh model pembelajaran berbasis masalah terhadap hasil belajar siswa dalam pembelajaran PPKn dengan hasil signifikasi sebesar 32,737 lebih besar dari 3,09. Model pembelajaran yang efektif akan berpengaruh terhadap keberhasilan siswa

    Tingkat Sistematika Dan Pelayanan Penggunaan E-Filing Terhadap Kepatuhan WP Dimoderasi Pemahaman WP

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    Abstrak   This study aims to obtain evidence and explain the effect of the systematic level of e-Filing and the service of using e-Filing on taxpayer compliance, along with understanding taxpayers as a moderating variable. The level of systematics of e-Filing in this study is the level of ease and difficulty for its users. The service using e-Filing in this research is a service provided by the Direktorat Jenderal Pajak (DJP) to taxpayers through the Primary Tax Service Office (KPP), to be able to report SPT online. Research implemented to Individual Taxpayers (WPOP) registered at KPP Pratama Kepanjen. study This is a quantitative research. The information used is data raw (primary), using a survey method to carry out questionnaires. The technique of obtaining a sample using accidental sampling, obtained as many as 75 people. The data analysis method used path analysis with the help of the SmartPLS 3.0 test tool. Based on the test results, it is concluded that (1) the level of systematic use of e-FiIing has no effect on taxpayer compliance. (2) the service using e-FiIing has a positive and significant impact on taxpayer compliance. (3) understanding taxpayer snot can moderate the effect of the systematic level of use of e-FiIing on taxpayer compliance. (4) understanding of taxpayers moderates the effect of service relations using e-FiIing on taxpayer compliance. Kata Kunci: e-filing, compliance, service, taxpayers, understandingPenelitian ini bertujuan untuk memperoleh bukti dan menjelaskan pengaruh tingkat sistematis e-Filing dan pelayanan penggunaan e-Filing terhadap kepatuhan wajib pajak, serta pemahaman wajib pajak sebagai variabel moderasi. Tingkat sistematika e-Filing dalam penelitian ini adalah tingkat kemudahan dan kesulitan bagi penggunanya. Layanan menggunakan e-Filing dalam penelitian ini merupakan layanan yang diberikan oleh Direktorat Jenderal Pajak (DJP) kepada wajib pajak melalui Kantor Pelayanan Pajak Pratama (KPP), untuk dapat melaporkan SPT secara online. Penelitian dilaksanakan pada Wajib Pajak Orang Pribadi (WPOP) yang terdaftar di KPP Pratama Kepanjen. Penelitian ini merupakan penelitian kuantitatif. Informasi yang digunakan adalah data mentah (primer), dengan menggunakan metode survei dengan melakukan kuisioner. Teknik pengambilan sampel dengan menggunakan accidental sampling, diperoleh sebanyak 75 orang. Metode analisis data menggunakan analisis jalur dengan bantuan alat uji SmartPLS 3.0. Berdasarkan hasil pengujian disimpulkan bahwa (1) tingkat penggunaan e-FiIing secara sistematis tidak berpengaruh terhadap kepatuhan wajib pajak. (2) Pelayanan menggunakan e-FiIing berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak. (3) pemahaman snot wajib pajak dapat memoderasi pengaruh tingkat sistematis penggunaan e-FiIing terhadap kepatuhan wajib pajak. (4) pemahaman wajib pajak memoderasi pengaruh service relations menggunakan e-FiIing terhadap kepatuhan wajib pajak.Kata Kunci: e-filing, kepatuhan, pelayanan, wajib pajak, pemahama

    Leverage dan growth opportunity mempengaruhi nilai perusahaan melalui profitabilitas

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    A company's value is a reflection or good name of the company. The company value means a lot to investors and potential investors. This research aims to examine the effect of leverage and growth opportunity on corporate value through profitability. In this study, the populations of consumer goods companies listed on the Indonesia Stock Exchange in the 2015-2017 period are used. This study used 15 companies as samples. Data processing techniques using path analysis. The results of the leverage study have a negative effect on profitability. A high amount of debt reduces profits. Growth opportunity affects profitability. An increase in assets increases profits. Leverage has a negative effect on firm value. A high amount of debt reduces the value of the company. Growth opportunity has a positive effect on firm value. An increase in assets or sales increases the value of the company. Profitability has an effect on firm value. Profits increase firm value. The effect of leverage on firm value with profitability as an intervening variable is not proven. Profitability indirectly has no effect on the relationship between leverage and firm value. The effect of growth opportunity on firm value with profitability as an intervening is proven. Indirectly, profitability affects the relationships of growth opportunity and firm value. Companies must have the right strategy in terms of using funds from outside the company to increase company value
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