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LIKUIDITAS, LEVERAGE, FIXED ASSETS INTENSITY, ARUS KAS OPERASI, DAN UKURAN PERUSAHAAN TERHADAP PEMILIHAN MODEL REVALUASI ASET TETAP (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2013-2017)
Dinamika Akuntansi Keuangan dan Perbankan
Vol 8
, No 1
(2019)
This study aims to determine the effect of liquidity, operating cash flow, leverage, fixed asset intensity, and firm size to the selection fixed asset revaluation model in manufactured companies. This research was done in Indonesia Stock Exchange (IDX) year 2013-2017.The sample in this research is taken by using purposive sampling method of 501 companies. The data usedare secondary data in the form of company's financial statements analyzed using logistic regression.The results of this stu...
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LIKUIDITAS, PROFITABILITAS, LEVERAGE, UKURAN PERUSAHAAN, CAPITAL INTENSITY DAN INVENTORY INTENSITY TERHADAP AGRESIVITAS PAJAK (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2013 – 2017)
Dinamika Akuntansi Keuangan dan Perbankan
Vol 7
, No 2
(2019)
This study examines the effect of liquidity, profitability, leverage, firm size, capital intensity and inventory intensity on tax aggressiveness. This research was conducted at manufacturing companies listed on the Indonesia Stock Exchange in the period 2013 - 2017. The sample in this study uses 315 data of manufacturing companies listed on the Indonesia Stock Exchange for the period 2013 - 2017 using the purposive sampling method. The analytical tool used is normality test, classic assumption t...
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DETEKSI FINANCIAL STATEMENT FRAUD DENGAN ANALISIS FRAUD PENTAGON PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE TAHUN 2015 – 2017
Dinamika Akuntansi Keuangan dan Perbankan
Vol 7
, No 2
(2019)
This study aims to examine the detection of Fraud's Financial Statementusing the pentagon theory. This research was conducted using the variable Financial Stability ,Financial Target, External Pressur, Personal Financial Need, Ineffective Monitoring, Nature of Industry , Rationalization , Capability and Arrogance . The population in this study are all Manufacturing Companies Registered on the Stock Exchange of the 2015-2017 Period. The sample selection uses a purpose sampling method, so that 44...
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KUALITAS SISTEM INFORMASI DAN PENGAMBILAN KEPUTUSAN INDIVIDUAL: PERAN MEDIASI KOORDINASI DAN OTONOMI KERJA
Dinamika Akuntansi Keuangan dan Perbankan
Vol 7
, No 1
(2019)
This study aims to examine the effect of the realized of revenue, size of local government, number of units under regional (SKPD), the life of the local government, the size of the legislature,and the intergovernmental revenue on the level of disclosure LKPD Regency / City in Central Java province.The study population was District / City of Central Java Province during the years 2014-2016 that have been audited by the BPK. The sample used is 105 local government financial statements are all the...
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DETERMINAN TINGKAT PENGUNGKAPAN LAPORAN KEUANGAN PEMERINTAH DAERAH (Studi Kasus Pada Kabupaten/Kota di Provinsi Jawa Tengah Tahun Anggaran 2014-2016)
Dinamika Akuntansi Keuangan dan Perbankan
Vol 7
, No 1
(2019)
This study aims to examine the effect of the realized of revenue, size of local government, number of units under regional (SKPD), the life of the local government, the size of the legislature,and the intergovernmental revenue on the level of disclosure LKPD Regency / City in Central Java province.The study population was District / City of Central Java Province during the years 2014-2016 that have been audited by the BPK. The sample used is 105 local government financial statements are all the...
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Penggunaan Media Flash Card untuk Meningkatkan Hasil Belajar Siswa Sekolah Dasar
Jurnal Komunikasi Pendidikan
Vol 3
, No 2
(2019)
Penelitian ini dilatarbelakangi oleh temuan terhadap proses pembelajaran yang berdampak terhadap hasil belajar siswa, diantaranya pembelajaran yang dilakukan masih terpusat pada guru serta penggunaan media pembelajaran kurang maksimal dan hanya terpaku pada buku pelajaran. Penelitian ini bertujuan untuk memperbaiki proses pembelajaran dengan menggunakan media flash card. Penelitian ini merupakan penelitian tindakan kelas yang dilaksanakan secara kolaboratif antara guru dan peneliti yang dilaksan...
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Pengolahan Kopi Bubuk dan Pemasaran Berbasis Digital Marketing dalam Meningkatkan Daya Saing Hilirisasi Kopi di Kawasan Lereng Menoreh
Adi Widya: Jurnal Pengabdian Masyarakat
Vol 3
, No 1
(2019)
Diversification of post-havesting of coffe managed by the coffee farming group in the Sidoharjo district, Kulonprogo has several problems in post-harvest handling and processing coffee, especially in processing of coffee powder  with good manufacturing process (gmp) as well as conventional marketing management. Through the Community Partnership Program (PKM), the service team provide solutions to outcome problems through several methods; 1) training and assistance in post-harvest handling  2)...
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PENEGAKAN HUKUM DALAM PENANGGULANGAN PROSTITUSI DI KABUPATEN DEMAK
DINAMIKA HUKUM
Vol 20
, No 2
(2019)
Prostitution is an act that deviates and violates the rules of social and religious values and norms. Prostitution involving parties such as pimps, commercial sex workers, and service users comes from various circles due to economic factors and lack of mental strength in dealing with global changes in society that changed to the modern era, as well as lifestyle demands where values and norms exist in in society began to be eroded by the changing times that are increasingly developing.
The me...
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PUTUSAN LEPAS DALAM KASUS TINDAK PIDANA KORUPSI DI TINJAU DARI UU NO. 31 /1999 JO. UU NO. 20 TAHUN 2001 TENTANG PEMBERANTASAN KORUPSI (Studi Perkara No. 942/ Pid. B/2005/PN.Smg Jo.Putusan Kasasi No.898 K/Pid.Sus /2008)
DINAMIKA HUKUM
Vol 20
, No 2
(2019)
Article 67 of the Criminal Procedure Code states that defendants or public prosecutors have the right to appeal against decisions of the first level court except for acquittals, apart from all lawsuits concerning the problem of inaccurate application of the law and court decisions in rapid proceedings. Therefore, an appeal against a decision cannot be appealed, however, the fact is that there are prosecutors who appealed against the verdict as contained in the appeal deed number: 60 / Appeal / d...
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TINJAUAN HUKUM PENDAFTARAN TANAH SECARA SISTEMATIS MELALUI AJUDIKASI BERDASARKAN PP NO. 24 TAHUN 1997
DINAMIKA HUKUM
Vol 20
, No 2
(2019)
The need for land continues to increase so that it often causes very complex problems. To deal with these land issues, the government issued Law no. 5 of 1960 concerning Basic Agrarian Principles which later became known as the UUPA, the birth of the UUPA was a new milestone for this nation in land law. In line with that, the government then issued government regulation No. 24 of 1997 concerning land registration which reaffirmed the importance of the community registering their land, land regis...
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