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Faktor-Faktor yang Mempengaruhi Perataan Laba (Income Smoothing) pada Perusahaan Manufaktur yang Terdaftar Di BEI 2016-2020
KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi
Vol 15
, No 2
(2022)
The main thing of the operational activities of a business company is to make a profit. In fact, maximizing profit is the main goal of all business decisions and activities. The company will go bankrupt if it does not make a profit. This study discusses the Factors Affecting Income Smoothing in Manufacturing Companies Listed on the Stock Exchange 2016-2020. Therefore, the purpose of this study is to test and analyze the effect of firm size, financial leverage, profitability, cash holding, and au...
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Faktor-faktor yang Mempengaruhi Perataan Laba
EBISNIS : JURNAL ILMIAH EKONOMI DAN BISNIS
Vol 15
, No 2
(2022)
Earnings information is often the target of management engineering to maximize its satisfaction because there are parties who pay attention to profits so that it encourages management to take action in managing earnings or earnings management. One of the earnings management actions that are often carried out by several companies to beautify their financial statements is income smoothing. This study aims to analyze the effect of return on assets, debt to equity ratio, bonus plan and income tax on...
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DEVELOPMENT OF TEAM-ASSISTED INDIVIDUALIZATION (TAI)-BASED LEARNING TOOLS WITH HIGHER ORDER THINKING SKILLS (HOTS) QUESTIONS TO IMPROVE CRITICAL THINKING SKILLS FOR CLASS 6 STUDENTS IN BUILDING SPACES
Widya Wacana: Jurnal Ilmiah
Vol 17
, No 1
(2022)
This study aims to (1) develop puzzle media in learning how to read symbols/images with the Know This study aims to describe the development process, development results and produce learning tools based on Team-Assisted Individualization (TAI) with questions of Higher Order Thinking Skills (HOTS) which are effective for improving critical thinking skills for students in grade 6. This study uses research and development procedures (Research and Development). The procedure for developing TAI-based...
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Pengaruh Efikasi Diri, Pengetahuan Kewirausahaan Dan Motivasi Terhadap Minat Berwirausaha
Transformasi: Journal of Economics and Business Management
Vol 1
, No 3
(2022)
Tujuan penelitian ini adalah untuk mengetahui pengaruh secara parsial maupun simultan variabel efikasi diri, pengetahuan kewirausahaan dan motivasi terhadap minat berwirausaha bagi mahasiswa Fakultas Ilmu Komputer UDB Surakarta.
Jumlah responden diperoleh sebanyak 33 mahasiswa melalui google form. Penelitian termasuk cross sectional. Data diuji validitas dan reliabilitas, dan analisis dengan menggunakan regresi linier berganda, uji statistic dan koefisien determinasi.
Hasil secara parsial...
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Aktivitas Antioksidan Nori Rumput Laut Hijau (Ulva lactuca) dengan Substitusi Daun Kelor (Moringa oleifera) dan Variasi Suhu Pengeringan
JITIPARI (Jurnal Ilmiah Teknologi dan Industri Pangan UNISRI)
Vol 7
, No 2
(2022)
Nori merupakan olahan rumput laut jenis Phorphyra yang dibuat dengan cara dihaluskan, dibumbui dan dikeringkan sehingga menghasilkan bentuk lembaran tipis. Penelitian ini menggunakan penambahan daun kelor untuk meningkatkan aktivitas antioksidan dari nori rumput laut hijau yang dibuat. Penelitian ini bertujuan untuk menentukan formulasi yang tepat dalam pembuatan nori dari rumput laut hijau dan daun kelor sehingga diperoleh produk nori yang memiliki aktivitas antioksidan tinggi dan disukai konsu...
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1 Sitasi
Karakteristik dan Tingkat Kesukaan Es Krim Tape Ketan (Oryza sativa) dan Singkong (Manihot esculenta) Probiotik
Agung Guntara, Fahrizal
; Yulianto, Wisnu Adi
; Pujimulyani, Dwiyati
; Wulandari, Widya
; Kasuci, Okavia
JITIPARI (Jurnal Ilmiah Teknologi dan Industri Pangan UNISRI)
Vol 7
, No 2
(2022)
Tape is a traditional fermented food whose benefits can be increased by adding probiotic cells such as Saccharomyces boulardii and Lactobacillus plantarum Dad-13. Tape tends to be easily damaged, so to maintain the viability of probiotics and as a food diversification, tape can be substituted for ice cream dough. The purpose of this research was to determine the effect of substitution and the proportion of substitution of glutinous rice and cassava tape in the manufacture of ice cream on the cha...
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3 Sitasi
A CORRELATIONAL STUDY BETWEEN STUDENTS’ SELFCONFIDENCE AND SPEAKING ABILITY AT NINTH GRADE STUDENTS OF SMP N 5 SURAKARTA IN 2022/2023 ACADEMIC YEAR
English Research Journal : Journal of Education, Language, Literature, Arts and Culture
Vol 7
, No 2
(2022)
The purpose of this study was to know whether there is significant correlation between students’ self-confidence and speaking ability at ninth grade students of SMP N 5 Surakarta. In this research there are two variables , self-confidence as the independent variable, and speaking ability as the dependent variable. To gather the data, a questionnaire and a speaking ability test were used. The results of this study were determined through a quantitative method, and 252 ninth grade students from...
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Pengaruh Kompensasi Manajemen, Profitabilitas, Capital Intensity, dan Leverage Terhadap Tax Avoidance
KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi
Vol 15
, No 1
(2022)
This study aims to examine the analysis of the effect of management compensation, profitability, capital intensity, and leverage on tax avoidance in mining sub sector manufacturing companies listed on the Indonesia Stock Exchange for the 2016-2020 period. The sampling method used purposive sampling in order to obtain 32 mining sub sector companies. The results showed that the variable of management compensation, capital intensity, and leverage had on effect on tax avoidance. While the profitabil...
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8 Sitasi
The The Teachers' Perception towards the Use of Google Translate as a Translation Tool
RADIANT: Journal of Applied, Social, and Education Studies
Vol 3
, No 1
(2022)
This study aims to determine teachers' perceptions of the use of Google Translate as a translation tool. The problem of this study is to explain the teachers' perception towards the use of Google Translate as a translation tool. This study uses qualitative descriptive as the research method. The data of this study uses Questionnaire and Interview. The subject is the teachers at Hikmatul Fadhillah and there are 23 teachers. The results of this research showed that teachers can get translation res...
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PERAN KOMITE AUDIT DALAM MEMODERASI KONSERVATISME AKUNTANSI TERHADAP CREATIVE ACCOUNTING
Dinamika Akuntansi Keuangan dan Perbankan
Vol 11
, No 1
(2022)
This research was conducted to prove accounting conservatism to creative accounting with GCG as moderating. Property and real estate sub-sector companies in 2018-2019 are the population of this study. Purposive sampling is a research method in selecting samples, resulting in a sample of 30 companies. Data is secondary data obtained through the official website of the Indonesia Stock Exchange (IDX) and data in the form of financial reports. For data processing using Partial Least Square (PLS) app...
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