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ANALISIS PENGARUH PERMANENT DIFFERENCES, TEMPORARY DIFFERENCES, LPBTD, LNBTD DAN TINGKAT HUTANG TERHADAP PERSISTENSI LABA
Jurnal Ilmu Manajemen dan Akuntansi Terapan
Vol 8
, No 1
(2017)
This study aims to examine the factors that affect the persistence of earnings.Factors affecting earnings persistence consist of permanent differences, temporarydifferences, Large Positive Book Tax Differences (LPBTD), Large Negative Book TaxDifferences (LNBTD), and debt levels. The sampling method used is pruposive samplingwith the following criteria, 1. Manufacturing companies listed on the BEI and publishthe audited financial statements as of December 31 consistently and completely from2010-2...
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Pelatihan Pengajaran Bahasa Inggris Interaktif Bagi Guru TK/KB ‘Aisyiyah Bustanul Athfal II Purworejo
Surya Abdimas
Vol 1
, No 1
(2017)
Tujuan dari kegiatan Pengabdian Kepada Masyarakat ini adalah untuk membantu guru-guru dalam mengajarkan bahasa Inggris di TK/KB ‘Aisyiyah Bustanul Athfal II Purworejo kabupaten Purworejo untuk menemukan, membuat dan mengaplikasikan materi kegiatan belajar-mengajar bahasa Inggris secara interaktif dan sesuai dengan usia anak-anak. Untuk mencapai tujuan tersebut metode pelatihan adalah dengan melalui workshop dan pendalaman teori. Sasaran Pengabdian Kepada Masyarakat ini adalah para guru TK/KB ‘Ai...
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PENINGKATAN KUALITAS SUMBER DAYA MANUSIA DAN PENGEMBANGAN USAHA KECIL MENENGAH: KAJIAN PADA INDUSTRI TENUN GOYOR DI KABUPATEN SUKOHARJO
Jurnal Manajemen Sumber Daya Manusia
Vol 10
, No 2
(2017)
Small and Medium Enterprises (SMEs) in Indonesia has a role innational economic development. The main problems of SMEs in addition tothe issue of capital in the development of SMEs is a matter of humanresources (HR). SMEs goyor weaving is one of the SMEs which have hadproblems regarding human resources is primarily on the skills are stilllimited. To overcome these problems, the universities has a role inaddressing the issue.Keywords: SMEs, human resources, weaving goyor, economics
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PENGARUH PENDAPATAN ASLI DAERAH DAN DANA ALOKASI UMUM TERHADAP BELANJA MODAL DENGAN PERTUMBUHAN EKONOMI SEBAGAI PEMODERASI
Dinamika Akuntansi Keuangan dan Perbankan
Vol 4
, No 2
(2016)
The local government allocated funds in the form of capital expenditure in the local budget to increase fixed assets. During this shopping areas more used to spending relatively less productive routine. The purpose of this study is to prove empirically the effect of regional revenue and general allocation funds for capital expenditures in the District / City Central Java Province Year 2011-2013 with moderation variables Economic Growth. The population in this study is the Regency / City Central...
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PENGARUH KAPASITAS OPERASI, PERTUMBUHAN PENJUALAN, KOMISARIS INDEPENDEN, DAN KEPEMILIKAN PUBLIK TERHADAP FINANCIAL DISTRESS
Jurnal Ilmu Manajemen dan Akuntansi Terapan
Vol 7
, No 2
(2016)
This study aim to examine the effect of the ratio likuiditas, leverage,operating capacity, sales growth, audit committee size, independentcommissioner and public ownership on financial distress.The population ofthis study is manufacture company listed on the Indonesia Stock Exchangefor period of 2009-2015. Based on purposive sampling method, this sampleof this study are 281 companies (159 financial distress and 122 nonfinancial distress). The criteria is used to categorize a financial distressco...
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PENGARUH BRAND IMAGE TERHADAP KEPUTUSAN PEMBELIAN SOPHIE PARIS DENGAN WORD OF MOUTH POSITIF SEBAGAI VARIABEL MODERASI (Survei pada Mahasiswi Fakultas Ekonomi Universitas Slamet Riyadi Surakarta)
Jurnal Ekonomi dan Kewirausahaan
Vol 16
, No 2
(2016)
A purchasing decision made by a consumer is undertaken on the basis of the wishes and needs of a product. Therefore the fashion companies strive to innovate to create high-quality products and having a good brand in the minds of consumers. The purpose of this research was: 1) to analyze the significance of the influence of the brand image of Sophie Paris purchases. 2) to analyze the significance of the influence of Word of Mouth (WOM) positive towards purchasing decision Sophie Paris. 3) to anal...
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PENGARUH KEPEMIMPINAN, LINGKUNGAN KERJA DAN MOTIVASI TERHADAP KINERJA PEGAWAI DI BADAN KEPEGAWAIAN DAERAH KABUPATEN SUKOHARJO
Jurnal Ilmu Administrasi Publik
Vol 3
, No 1
(2016)
Work performance is importance issue since the measurement of organizationalsuccess is the degree of work performance. Objective of this research isstudying the influence of leadership, work environment, and work motivationtoward civil servants’ work performance in Sukoharjo Regency EmploymentAgency. Population of this study is all employees working in Sukoharjo RegencyEmployee Agency. Total number of the employee are 41. Quantitative researchmethodology was employed in this study. Regression...
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AKUNTANSI MANAJEMEN DALAM FILSAFAT ILMU
Jurnal Ilmu Manajemen dan Akuntansi Terapan
Vol 7
, No 1
(2016)
The early presence of philosophy and science because of radical,systematic and universal thinking processes. Philosophy aims to gainknowledge of the truth. It is also related to the development of accountingscience.Philosophy has an object, function, usefulness and a scientificapproach. The scientific approach consists of ontology, epistemology andaxiology. In the development of management accounting science that is partof the science of accounting also has ontology, epistemology andaxiology.Ont...
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ANALISIS SISTEM INFORMASI AKUNTANSI PADA KOPERASI YANG SESUAI DENGAN SAK ETAP
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 11
, No 2
(2016)
This study aims to determine that AIS consists of three elements, Its namely transaction is processing system, the system of financial reporting and management reporting system affect the financial statements in accordance with SAK ETAP on cooperative. The benefits of this research is to know that SIA has a role in the preparation of financial statements in accordance with SAK ETAP. The Researcher makes observations and collect data through questionnaires directly in cooperatives that meet the a...
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KINERJA KEUANGAN DAN RISIKO SISTEMATIS PERUSAHAAN MERGER
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 11
(2016)
Purpose of this research were to determine financial performance and systematical risk of the merged companies. This research based on social research. Purposes sampling used to identify the research samples in which related or unrelated characteristic. Hypothesis of this research tested by statistical method. There were two kinds of samples in this research: (1) companies with related merger; (2) companies with unrelated merger. The research results stated that; (1) there was a significant diff...
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