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PENGARUH CASH RATIO, RETURN ON ASSETS, GROWTH, DEBT TO EQUITY RATIO, FIRM SIZE, DAN KEPEMILIKAN INSTITUSIONAL TERHADAP DIVIDEND PAYOUT RATIO
Jurnal Ekonomi dan Kewirausahaan
Vol 17
, No 2
(2017)
Investors investing aims to earn income (dividend yield) and the differencebetween the selling price of stock over its purchase price (capital gain). Investors asshareholders expect to get large dividends, or at least relatively stable from year to year.The problem in this study is whether there is a significant influence cash ratio, ROA,growth, debt to equity ratio, firm size and the institutional ownership of the dependentvariable is the dividend payout ratio at manufacturing companies in the...
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PENGARUH KINERJA KOMITE AUDIT TERHADAP TERJADINYA KESULITAN KEUANGAN
Jurnal Ilmu Manajemen dan Akuntansi Terapan
Vol 8
, No 1
(2017)
This study examines financial difficulties can occur if the auditcommittee does not perform its roles and responsibilities effectively. Theperformance of an audit committee can be measured by its characteristics,including the size, independence, activity of the audit committee, and thecompetencies of audit committee members. Based on the discussion of researchresults described above, then there are some implications found and can addinformation for the company, investors and other parties associ...
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PENGARUH PERMAINAN DAKON TERHADAP KEMAMPUAN BERHITUNG ANAK USIA 5-6 TAHUN
JURNAL AUDI: Jurnal Ilmiah Kajian Ilmu Anak dan Media Informasi PAUD
Vol 1
, No 2
(2017)
Subjek penelitian ini adalah anak usia 5-6 tahun di kelompok B PAUD Lab. School IKIP PGRI Jember sebanyak 10.Teknik pengumpulan datanya yaitu observasi dan dokumentasi. Hasil penelitian menunjukkan bahwa besar korelasi product moment adalah 0,790. Hal ini termasuk pada kategori kuat. Jadi terdapat hubungan yang kuat antara permainan dakon dan kemampuan berhitung. Selanjutnya hasil korelasi dibandingkan dengan r tabel. Dari r tabel dapat dilihat bahwa untuk n = 10 dengan taraf kesalahan 5%, maka...
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ANALISIS POTENSI DAN EFEKTIVITAS PAJAK PARKIR DAN RETRIBUSI PARKIR SEBAGAI SUMBER PENERIMAAN PENDAPATAN ASLI DAERAH KOTA SURAKARTA TAHUN 2011 – 2015
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 12
, No 3
(2017)
The purpose of this study was to analyze the potential and effectiveness of the parking tax and parking fees in the city of Surakarta. Type of this research is a case study. Source data used secondary data such as targets and the realization of income tax and levy revenue from 2011 – 2015. Data were analyzed used the effectiveness test, test and test contribution rate of growth. The results of the analysis concluded that the effectiveness of the parking tax in the years 2011 – 2015 had an av...
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PENGARUH PENERAPAN IFRS DALAM PENGUNGKAPAN INTELLECTUAL CAPITAL PADA PERUSAHAAN BERTEKNOLOGI TINGGI: Saat Konvergensi IFRS dan Penerapan Full Adopsi IFRS
Jurnal Ilmu Manajemen dan Akuntansi Terapan
Vol 7
, No 1
(2016)
The purpose of this research was to examine the impact ofInternational Financial Reporting Standards (IFRS) on the disclosure ofIntellectual Capital. This study also examines the different of IntelectualCapital disclosure by using the index of intellectual capital disclosurewhich presented in the financial statements of high-tech manufacturingfirms. With the period of time research is at the time of IFRS convergenceand at the time of full application of IFRS. Using 96 companies listed onthe Indo...
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PENGARUH UKURAN KOMITE AUDIT, KOMITE AUDIT INDEPENDEN DAN DEWAN PENGAWAS SYARIAH TERHADAP MANAJEMEN LABA PADA PERBANKAN UMUM SYARIAH PERIODE 2010-2012
Jurnal Ilmu Manajemen dan Akuntansi Terapan
Vol 6
, No 2
(2015)
This study examines the effect of audit committee, independent auditcommittee, and shariah supervisory boar on earnings management inIndonesia sharia banking. Population in this study were all Islamic banks inIndonesia, which fully published annual report for the year 2010-2012 andhas complete data about the profile of audit committee and the shariasupervisory board. Based on purposive sampling method, 33 samples wereobtained by observation data. Secondary data was collected throughdocumentation...
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PENGARUH PENERAPAN IFRS BERDASARKAN KARAKTERISTIK PERUSAHAAN TERHADAP PENGUNGKAPAN INTELECTUAL CAPITAL
Jurnal Ilmu Manajemen dan Akuntansi Terapan
Vol 6
, No 2
(2015)
This study aims to test the disclosure of Intellectual Capital in theperiod before and after the full adoption of IFRS in Indonesia. Adoption ofpeuh in Indonesia has been in effect since 2012. Testing of Companycharacteristics based on company age in operation, firm size and leveragelevel. The sample used in this study was taken from 96 companies that meetthe criteria ratio of capital expenditure above 8. The results show that theold company higher in the disclosure of Intellectual capital after...
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ANALISA FAKTOR FAKTOR YANG MEMPENGARUHI KONSERVATISME AKUNTANSI
Jurnal Ilmu Manajemen dan Akuntansi Terapan
Vol 6
, No 1
(2015)
This study aims to provide empirical evidence regarding the effect ofmanagerial ownership, institutional ownership, leverage and financialdistress to accounting conservatism. Based on the test results show thatmanagerial ownership negatively affects conservatism. This shows thatthe managerial ownership of companies in Indonesia is still low,although the company will be more conservative because managers aremore conservative in maintaining investor confidence. Whileinstitutional ownership in manu...
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KOMUNIKASI PEMASARAN DALAM MENINGKATKAN LOYALITAS PELANGGAN (Study Kasus Di Progresif Digital Printing And Advertising Cabang Simo, Boyolali Dalam Tiga
Transformasi: Jurnal Ilmu-Ilmu Sosial
Vol 1
, No 27
(2015)
This study aims to determine the marketing communications conducted by progressive digitalprinting and advertising branch simo in increasing customer loyalty. In this study, using thetheory of Kotler's marketing communications and customer loyalty theory of Buchari Alma. Themethod used in this research is descriptive qualitative. The technique of collecting data usinginterviews, observation and documentation so that the data are presented accurately. Data wereanalyzed using an interactive analys...
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Rekayasa Sistem Peringatan Dini untuk Keselamatan Pengendara Kendaraan Berbasis Mikrokontroler Atmega16
Dinamik
Vol 19
, No 2
(2014)
Keamanan berkendara merupakan hal yang sangat penting dalam aspek lalu lintas, kecepatan tinggi dalam berkendara merupakan faktor utama penyebab kecelakaan lalu lintas, oleh karena itu dengan adanya alat pembatas kecepatan maka dapat menekan jumlah kecelakaan lalu lintas. Dalam rekayasa sistem peringatan dini untuk keselamatan pengendara kendaraan perlu dibuat sebuah alat pembatas kecepatan dengan menggunakan mikrokontroler yang aman bagi pengguna, yang ditujukan untuk mengurangi tingkat kecelak...
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