This research aims to know the relationship between intellectual capital components (human capital, structural capital, and customer capital) with companyâs performance and manufacture industry in Indonesia. This study examines 50 companies that listed in Indonesian Capital Market Directory from 2003 until 2007 the financial report that published every years. The result show that there is significant positive relations amng intellectual capital with companyâs performance. But the result not support relationship between intellectual capital with future companyâs performance and f…
Expert system is an intellegence computer system that uses knowledge and inference procedures to solve quite a difficult problem which in unstructured in its nature. This purpose of this study is to discuss the benefit of expert system as an aid in decision making by auditors in auditing financial statement, especially when auditors are making audit planner. In making audit planner, expert system helps evaluate audit risk and judgment materiality. Judgment materiality planning will effect the nature, time and the extent of audit procedure. In the future, expert system will be a challenge to th…
The aim of the research is to find empirical effidence of tax, tunneling incentive and bonus mecahnism toward transfer pricing decision taken by manufacturing companies listed in Indonesia Stock Exchange. The research population are manufacturing companies listed in Indonesia Stock Exchange arround 2010 to 2013. The samples were taken using purposive sampling method. The research results show that tax and bonus mechanism do not have effect toward companiesâ transfer pricing decision. While, tunneling incentive has effect toward companiesâtransfer pricing decision.
This study evaluates critically whether auditors should report the environmental issues that could affect the company. Therefore it is expected from this study to overcome an adequate argument on the issues regarding to the necessity to report the environmental issues of a clientâs company by the auditor. This study indicate according to legal perspective it is accepted if auditors do not report it even though they know about the companyâs disorder actions related to the environment. On the other hand, Islam encourages auditors to uncover such harmful actions, as it is mandatory to m…
A recent analysis held that there is a significantly effect between firm size, corporate risk, profitability and operating leverage to corporate income smoothing practices. The objective of this research is to empirically re-examine the factors could affect income smoothing practices.There are four factors will be examined, are firm size, corporate risk, profitability and operating leverage. The sample used in this study are 76 firms listed at Jakarta Stock Exchange (JSX) over 2000 to 2002. The multivariate test which using logistic regression results both risk and profitability affect signifi…
The aimed of this study was to examine the influence of companys characterictics toward income smoothing practice among listed companies at Indonesian Stock Exchange. The factors being examined were return on asset, company size and financial leverage. Index Eckel is used to determine the income smoothing practice. The study was using 43 finance companies listed at Indonesian Stock Exchange, with a period between 2006-2010. The hypothesis was tested using multiple regression. The first hypothesis was used to examine the influence of return on asset to income smoothing practice. The second hypo…
Environmental and food issue have recently been an international concern in whichboth of them have been signed by the increased price of international food. Alsofood issue cannot be separated from land availability as a primary productionfactor. Farming land in Indonesia is already adequate, the problem, however, lieson the narrowing potential farming land due to its land conversion to non-farmingand the absence of commitment and regulation which are capable of protectingfarming land, a country?s commitment toward food security is actually an indicatorof a country regarding food issue. Really …
This research aims to know the influence of good corporate governance themanufacturing sub sectors of food and drink that are listed on the Indonesia stockexchange period 2011-2016. For the measurement of the value of the company'sresearchers use the Price Earning Ratio (PER), while for corporate governanceusing the size of the Board of Directors, managerial ownership, firm size and Debtto equity Ratio (DER). The sample in this research company is a companymanufacturing sub sector of the food and drink report financial report-row take partduring the period 2011 ? 2016. the results of this rese…
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The objectives of this research are: (1) to find out whether and to what extent WebQuestsTechnique improves students? reading comprehension (2) to describe the class climatewhen WebQuests Technique applied in reading class. The research data were collected byusing techniques of observation, interview, field note, photographs, and test (pre-test andpost-test). Related to the purposes of the study, the research design used in this study wasaction research. The research findings show that the implementation of WebQueststechnique could improve students? reading comprehension and class climate of r…
This research aims to test the influence of profitability, leverage, independentCommissioner, and the size of the company to tax avoidance on mining companieslisted on the Indonesia stock exchange in 2014-2016. The independent variable inthis study is the Retrun On Assets (ROA), Debt To Equity Ratio (DER), theindependent Commissioner, and the size of the company. For the dependentvariable in this study using Cash Effective Tax Rate (CETR). The population thatused as many as 45 companies, research on samples with a purposive samplingtechnique that generates a sample of 10 companies with a three…
Penelitian ini bertujuan untuk mendeskripsikan dampak media internet terhadap perilaku siswa kelas VIII SMPN 2 Kinali Kecamatan Kinali Kabupaten Pasaman Barat yang dilihat dari cara siswa mengakses internet, situs apa yang sering dikunjungi oleh siswa, dan dampak media internet terhadap prilaku siswa. Jenis penelitian ini adalah deskriptif kualitatif. Subjek penelitian adalah siswa kelas VIII SMPN 2 Kinali sebanyak 20 orang dengan menggunakan teknik purposive sampling. Teknik pengumpulan data adalah observasi, wawancara dan dokumentasi. Teknik analisis data dengan langkah langkah reduksi data,…
Abstrak Penelitian ini menganalisis kerentanan sosial ekonomi rumah tangga tani di Kecamatan Padang Gelugur Kabupaten Pasaman. Jenis Penelitian ini adalah deskriptif kuantitatif dengan populasi seluruh rumah tangga tani sebanyak 5352 Kepala Keluarga. Penentuan sampel menggunakan teknik proportional random sampling. Hasil penelitian menemukan: (1) tingkat kerentanan sosial rumah tangga tani di empat nagari di Kecamatan Padang Gelugur Kabupaten Pasaman termasuk ketegori agak rentan yaitu Nagari Sitombol Padang Gelugur, Nagari Padang Gelugur, Sontang Cubadak dan Nagari Bahagia Padang Gelugur yang…
ABSTRAK Penelitian ini bertujuan untuk mengetahui dampak budaya Pacu Jawi terhadap sosial ekonomi masyarakat di Nagari Tabek Kecamatan Pariangan Kabupaten Tanah Datar. Jenis penelitian adalah penelitian kualitatif. Subjek penelitian yaitu kabid olahraga Dispapora Tanah Datar, ketua PORWI, ketua panitia Pacu Jawi, tokoh masyarakat 4 orang, pedagang 10 orang, joki 4 orang, wisatawan 9 orang dan masyarakat sekitar lokasi Pacu Jawi 9 orang. Teknik pengumpulan data melalui observasi, wawancara dan dokumentasi. Data dianalisis menggunakan reduksi data, penyajian data dan penarikan kesimp…
Abstrak Penelitian ini bertujuan untuk mengetahui segmentasi pasar angkutan bendi di Kota Solok. Jenis penelitian yang digunakan adalah penelitian deskriptif dengan pendekatan kualitatif. Informan penelitian terdiri 8 orang kusir bendi, 10 orang penumpang bendi, 4 orang penumpang angkot, dan 4 orang penumpang ojek. Data penelitian diperoleh melalui wawancara dan studi dokumentasi. Hasil penelitian tentang segmentasi pasar angkutan bendi di Kota Solok yaitu : (1) Segmentasi pasar angkutan bendi adalah ibu rumah tangga, pensiuan, dan pedagang dengan pendidikan SMA sampai perguruan t…
Abstrak Penelitian ini bertujuan untuk mengungkapdata tentang Tingkat Pengetahuan mahasiwa Program Studi Pendidikan Geografi Jurusan Geografi FIS UNP Tahun Masuk 2013-2016 tentang kartografi.Penelitian ini tergolong penelitian diskriptif dengan pendekatan Kuantitatif Method. Dalam penelitian ini penarikan sampel dilakukan dengan teknik Simple Random Sampling sehingga sampel berjumlah 85 mahasiswa. Teknik analisa data yang digunakan dalam penelitian ini yaitu diskriptif dengan persentase. Hasil penelitian menunjukkan bahwa :(1) Tingkat pengetahuan mahasiswa Program Studi Pendidikan Geografi FIS…
Abstrak Penelitian ini bertujuan untuk memetakan persebaran pedagang kaki lima berdasarkan (1) jenis makanan yang didagangkan (2) modal, (3) pendapatan, (4) tenaga kerja, (5) mendeskripsikan faktor pedagang kaki lima memilih lokasi berdagang. Penelitian ini menggunakan metode deskriptif dengan pendekatan kuantitatif. Penelitian ini menemukan: (1) pedagang kaki lima dominan berdagang sate dan sekoteng (2) Pada umumnya pedagang kaki lima bermodalkan Rp128.000 â Rp379.000 (3) Pada umumnya pedagang kaki lima memperoleh pendapa…
Abstrak Penelitian ini bertujuan untuk mengetahui: 1) Karakteristik pelaku mobilitas harian Kota Padang yang melewati jalur utara menggunakan bus dan kereta api. 2) Arah dan arus mobilitas harian. 3) Kontribusi mobilitas harian terhadap pendapatan pelaku mobilitas. 4) Alasan pelaku mobilitas melakukan mobilitas harian. Jenis penelitian ini deskriptif kuantilatif. Sampel penelitian ditarik secara accidental sampling. Data penelitian dikumpulkan melalui wawancara terstruktur. Penelitian ini menemukan: 1) karakteristik pelaku mobilitas didominasi pelaku mobilitas yang berjenis kelamin perempuan(5…
Penelitian ini bertujuan untuk memperoleh informasi, membahas dan memberi gambaran tentang faktor penyebab anak putus sekolah di Kenagarian Air Manggis Kecamatan Lubuk Sikaping dilihat dari, pertama : minat untuk bersekolah, kedua : kondisi ekonomi anak putus sekolah, dan ketiga : lingkungan tempat tinggal anak putus sekolah. Jenis penelitian ini adalah penelitian deskriptif kualitatif, dimana informan yang diambil sebagai sampling yaitu anak putus sekolah, dan pemilihan informan menggunakan teknik purposive sampling. Teknik pengumpulan data yang digunakan adalah teknik observasi, wawancara, d…
ABSTRAK Penelitian ini bertujuan untuk mendapatkan data dan informasi tentang pengembangan kompetensi profesional guru IPS di SMP Pembangunan Laboratorium UNP berkaitan dengan pengembangan kompetensi profesional guru IPS SMP Pembangunan Laboratorium UNP dan Kendala-kendala dalam pengembangan kompetensi profesional guru IPS SMP Pembangunan Laboratorium UNP. Jenis penelitian ini adalah deskriptif kualitatif. Informan dalam penelitian ini adalah guru IPS SMP Pembangunan Laboratorium UNP yang berjumlah 4 (empat) orang. Instrumen penelitian yang digunakan dalam penelitian ini adalah pedoman w…