This research aim to exmine the effect conservatisme on investment efficiency and agency cost as moderating variable. This research is conducted on public companies doing megers and acquisitions in Indonesia, Singapore, Malaysia, Vietnam, Philippines and Thailand from 2012-2016. The results show that conservatism has a positive effect on investment efficiency and agency cost strengthens the positive influence of conservatism on investment efficiency
Tujuan dari penelitian ini adalah untuk mengalisis pengaruh nilai instrinsik, gender,pengaruh orang tuan, persepsi mahasiswa dan pertimbangan pasar untuk memilih karir sebagai akuntan publik. Riset ini dilaksanakan berdasarkan fenomena yang terjadi saat ini di mana jumlah pemegang gelar akuntan yang banyak namun yang berprofesi sebagai akuntan publik sedikit sekali. Teori Reasoned Action Model (TRA Model) yang menilai prilaku (instrinsik) dan norma subyektif (pengaruh orang tua) menjadi dasar dari prilaku individu sebagai dasar penelitian ini. Subyek dari penelitian ini adalah mahasiswa akunta…
This study empirically examines the effect of capital structure, company growth, and profitability on firm value with inflation as a moderating variable in issuers in 2012-2015. The sample of this study was 245 issuers. The research method uses the Generalized Method of Moments (GMM) method. The result of this study is indicated that partially positive and significant effect on firm value (PBV) is the capital structure variable (DAR) and profitability (ROA), while company growth (growth) partially has a negative and no significant effect on firm value. Therefore, inflation moderates the effect…
This study aims to analyze the factors that affect the company value (empirical study on high profile companies listed on the Indonesia Stock Exchange period 2011- 2014). The sample in this research were 37 companies. Data were analyzed by using path analysis.The results showed that the profitability, public ownership, board of commissioners, media disclosure, leverage, and managerial ownership have no effect on disclosure of corporate social responsibility. Political costs have effect on disclosure of corporate social responsibility. profitability, political costs and leverage affect the comp…
Tujuan dari penelitian ini adalah memberikan bukti empiris tentang menggunakan rasio keuangan untuk memprediksi kebangkrutan bank.
Tujuan penelitian ini adalah untuk menganalisis pengaruh sunset policy, tax amnesty, dan sanksi perpajakan terhadap kepatuhan wajib pajak orang pribadi yang melakukan kegiatan usaha dan pekerjaan bebas di KPP Pratama Jakarta Kembangan. Populasi dalam penelitian ini adalah seluruh Wajib Pajak yang terdaftar di KPP Pratama Jakarta Kembangan.Jumlah sampel dalam penelitian ini sebanyak 100 responden yang ada di wilayah Kembangan.Pengambilan sampel dilakukan dengan menggunakan Metode simple random sampling. Metode Analisis data yang digunakan dalam penelitian ini dengan menggunakan analisis regresi…
This Study Aims To Obtain Empirical Evidence Of The Effect Of Firm Size, The Size Of Board Of Commissioners, Profitability And Leverage On The Disclouse Of Social Responsbility In Manufacturing Companies On The Stock Exchange In 2009-2011.
Arabica Coffee is one of the superior products of Enrekang Regency's plantation. SME Maqfirah as a coffee producer both in the form of green beans and roasted coffee products in Enrekang Regency faces the problem of not having production equipment so it needs supporting equipment to guarantee quality and increase the production. The aims for developing SME Maqfirah as the producer of kalosi arabica coffee by increasing production capacity, quality, and variety of products and emerging the market. The SME assistance program is implemented through the synergy between the Team of Politeknik Perta…
Pangkalan Lesung Urban Village is located in Pangkalan Lesung District, Pelalawan Regency, Riau Province. Pangkalan Lesung Urban Village has the potential for nature tourism in the form of hot spring baths, the existence of a nature tourism area can improve the economy of the informal sector through the provision of food for tourists who visit. One alternative food that can be done is processed from fishery products. In addition to having processed fishery products that have good nutritional content for health, they also have a high economic value, are used as processed food products and incre…
One of the problems in education is educators have not been able to prepare innovative teaching materials in accordance with the progress and development of science and technology. Educators are required to provide innovations to increase students' interest in learning, especially in industrial revolution 4.0. This activity aims to provide understanding and skills to students and teachers in using electronic-based teaching materials and training of e-magazine making in chemistry learning. The activity was carried out in SMAN Pintar which is located in Taluk Kuantan. SMAN Pintar is a boarding s…
In Manado City flood problem is one of the main problem, one of the flood point is in Kelurahan Perkamil. The objective of implementing the appropriate technology for the biopori flood mitigation is one of the solutions empowering the community to (1) reduce the potential for flooding in Manado city, especially Perkamil village. (2) preventing worsening of environmental damage due to water-surface runoff of the ground. The specific targets to be achieved (1) reduce the flow of land surface water from residential or residential areas; (2) Improve soil texture with organic waste material so that…
Chemistry cannot be separated from laboratory experiments as a form of increasing understanding and proof of the chemical theory. The problem is that chemical practices require a very large budget and high handling facilities, equipment facilities, chemicals and storage facilities. So there is a new learning method that uses Chemcollective's Virtual Chemistry Laboratory Technology Application by simulating a chemical lab in a computer application called Virtual Lab / Vlab. This is intended to facilitate the understanding of chemistry through practical simulation and solving solutions for the l…
Pesisir cattle are local West Sumatra cattle that have the advantage of being resistant to disease and can survive by consuming foods that are not superior. Sutera Subdistrict is one of the centres of pesisir cattle farms in Pesisir Selatan District, West Sumatra. The existence of these pesisir cows began to decline because of the large number of pregnant females being cut and the number of breeders who left this cattle breeding business. One reason is that ineffective cattle maintenance with poor diet results in low performance and productivity, even if improved maintenance management such as…
Farm and agro wastes from area which population has their livehood from farming and agriculture will result in the environmental and health issues if there is lack treatment on those wastes. One of the solutions to overcome these problems is to convert farm and agro wastes into organic fertilizer, which is produced from living substances weathering (plants and animals). Organic fertilizers are available in the form of solid or liquid and contain a lot of organic materials than nutrient levels, thus can improve plant growth. Other advantages of organic fertilizer are cheaper than synthetic ones…
Al Bayan Mosque as a centre for Islamic activities and the community has problems in the absence of facilities and infrastructure for massive and interesting information delivery to the public. This is evident when a house fire disaster occurs, the community's response to the collection of social assistance funds is not fast. Collection of assistance and assistance to victims over a period of one week after the disaster. This is one example of the incident as a source of information that needs to be conveyed to the community and congregation of the Al Bayan mosque. As a place for Islamic activ…
The hydroponic technology of the wick system is one of the innovations in vegetable cultivation without soil with the innovation of utilizing used goods and household waste such as styrofoam and used cans as a container for planting. The purpose of this activity is to reduce waste in the community, improve the family's economic capacity, and people's interest in consuming clean and hygienic vegetables in Kualu Village, Tambang District, Kampar Regency. This hydroponic technique is made of relatively inexpensive and affordable materials so that the limitations of people's financial capabilities…
Out-of-school children are Vulnerable Youth who usually spend their days hanging out on the roadside or at crossroads and at patrol posts, this is because they are still unproductive (not working). Some vulnerable youths have worked but only as unskilled labourers with wages of 40-60 thousand rupiah per day, compared to other villages, school dropouts/vulnerable young people in Bukit Kayu Kapur Village have a higher percentage of 7%, which is 114 people, from the total productive population in 1630. This is because Vulnerable Youth do not have the specific knowledge and skills to be able to wo…
Abstract - Da'wah by utilizing information technology is very efficient and effective in conveying da'wah messages from the management to members or between members. E-Da'wah can also reach out to cadres faster than conventional methods, namely Da'wah directly. This study encourages Muhammadiyah to develop various strategies and efficient media to improve the e-Da'wah method by developing information technology infrastructure. The purpose of this research is to study the use of information technology-based da'wah models in Muhammadiyah and develop the concept of a structured and systematic e-D…
Abstract - Protection of copyright on a work is absolutely necessary in order to appreciate the author's work. Many methods can be done for such protection. One method that can be used is the watermarking method Least Significant Bit (LSB). An outline of this method is to insert a code in the image to be protected, but does not alter the substance of that image. This unique code that will be a sign or mark on an image. With the existence of the code can be known to the authenticity of an image. Claims against the authenticity of the image can be evidenced by the unique code embedded in the ima…
Abstrak – Seiring dengan pertumbuhan perekonomian, jumlah koperasi di Indonesia semakin meningkat. Menurut data dari Kementerian Koperasi dan Usaha Kecil dan Menengah per Juni 2014 tercatat 109.044 unit Koperasi Simpan Pinjam dengan total pemberian pinjaman sebesar Rp 66,31 trilyun, hal ini sebenarnya menggambarkan bahwa koperasi simpan pinjam memiliki potensi yang sangat besar untuk terus dikembangkan sebagai lembaga intermediasi di sektor keuangan bagi UKM.Perkembangan usaha simpan pinjam ol…