scholarly journals Research on Multi-Dimensional Practical Teaching System of Art Design Major in Ming and Qing Dynasty Furniture Design Based on Sample Data Analysis

2021 ◽  
Vol 1852 (4) ◽  
pp. 042099
Author(s):  
Jing Liu
Keyword(s):  
Data Analysis ◽  
Qing Dynasty ◽  
Furniture Design ◽  
Teaching System ◽  
Sample Data ◽  
Art Design ◽  
Ming And Qing Dynasty ◽  
Practical Teaching

Pengaruh Ukuran Perusahaan, Profitabilitas, Solvabilitas, dan Ukuran Kantor Akuntan Publik terhadap Audit Delay

2018 ◽  
Vol 9 (2) ◽  
pp. 33-49
Author(s):  
Karina Harjanto
Keyword(s):  
Data Analysis ◽  
Linear Regression ◽  
Real Estate ◽  
Multiple Linear Regression ◽  
Sampling Method ◽  
Secondary Data ◽  
Financial Reports ◽  
Accounting Firm ◽  
Purposive Sampling ◽  
Sample Data

The purpose of this research is to examine the effect of company’s size, profitability, solvability, and the size of the accounting firm towards audit delay. The object in this research are property and real estate companies listed in Bursa Efek Indonesia (BEI) for the period 2013-2015. The sample is selected by purposive sampling method. There are 42 companies selected as sample. Data used in this research is a secondary data such as audited financial reports. Data analysis uses multiple linear regression. The result of this research shows that company’s size, profitability, and solvability have no influence on audit delay, while the size of accounting firm has significant positive influences on audit delay. The result also shows that company’s size, profitability, solvability, and the size of of the accounting firm simultaneously influence audit delay. Keywords: audit delay, company’s size, profitability, solvability, size the accounting firm

scholarly journals ANALISIS TINGKAT KEPUASAN PELANGGAN TERHADAP PELAYANAN PT PELNI (PERSERO)

2018 ◽  
Vol 1 (2) ◽  
Author(s):  
Arif Fatkur Rohman ◽  
Bambang Syairudin ◽  
Endah Angreni
Keyword(s):  
Data Analysis ◽  
Customer Satisfaction ◽  
Continuous Improvement ◽  
Shopping Centers ◽  
Analysis Method ◽  
Clean Room ◽  
High Quality ◽  
Repair Service ◽  
Research Results ◽  
Sample Data

Development and competition business of transporting had been restrictive. Each operators race competition do innovation, efficiency, and continuous improvement. The customers of PT Pelni from year to year continues to decrease. Although actually PT Pelni also improve themselves, repair service and innovation, but still be unable to improve the number of passengers. This study attempts to know the level customer satisfaction PT Pelni to make known well and innovation that has done is in line with hope customers. The measurement of the customer satisfaction PT Pelni done with the approach servqual method. Aspects which are under consideration includes 5 dimensions main namely tangibles, reliability, responsiveness, assurance, and empathy which divided in 29 indicators variable. This research using respondents as the sample. Data analysis used the analysis method servqual and cartesious diagrams. The research results show that there are inconquirity between hope customers by the fact experienced. The largest is in dimension tangible, with the gap an average of -1,3.While gap smallest there are in dimension responsiveness -0,42. Analysis by diagram cartecious show you some attribute in the main priority improvement: furnishings that high quality (2), facilities shopping centers on a vessel (4), the availability of a bed with the corresponding numbers of a ticket (6), size cabin large (7), and the condition a clean room (8). All those attributes including in dimension of tangible.

scholarly journals 文雄韻鏡學中所見悉曇反音法之遺緒

2019 ◽  
Vol 34 (34) ◽  
pp. 119-148
Author(s):  
曾若涵 曾若涵
Keyword(s):  
Qing Dynasty ◽  
Edo Period ◽  
Japanese Scholar ◽  
Ming And Qing Dynasty ◽  
The Way

<p>中國歷代學術長期影響下，日本韻學中對於反切方法乃至《韻鏡》格位的解釋，具有從悉曇學轉向等韻學之傾向。此學術轉向的契機及途徑，與江戶時代的學術特色有關。據前人研究及筆者之觀察，漢學日本化在日本漢學史中具有穩固的基礎。其中，日本人將日本語的音系結構與中國歷代音韻理論相搭配，用以解釋經典訓詁與音義，此不僅與中國歷代音韻理論有關，還牽涉佛經解讀時的悉曇學，以及韻圖文人化之後的等韻學，然此學術轉向之發生，較中國學術史而言來得晚，其轉向的呈現方式，也與中國範式有所不同。</p> <p>據本文觀察，文雄反切法中所強調的助紐反切與韻圖反切表面看來雖是等韻化的結果，但仍有部分承襲自悉曇學的反音方法。如「假名助紐」雖應用了中國式唐人反切法中的助紐，但其假名助紐的口誦方式卻是承襲明覺以來悉曇反音法中的「五音」概念，即利用「五十音圖」來推理字音。至於「韻圖反切」雖是獨尊《韻鏡》的展現，但文雄把《韻鏡》高度經典化，使《韻鏡》具有跨時空的適用性，進而利用《韻鏡》來規範唐音，這種忽視歷史音變而對後起音韻進行規範的作法，乃是悉曇反音舊習。正因文雄的反切法中仍有悉曇學遺緒，故能理解日本韻學特殊之處，並藉此知曉江戶韻鏡學與明清等韻學殊途之一因。</p> <p>&nbsp;</p><p>Under the sustained influence of Chinese historical academics, the methods to get Chinese pronunciation while reading the Chinese literatures were changed in the Edo period, and the explanation of the form of rhyme book called &ldquo;Yunjing&rdquo; were also different from that in the Ming and Qing dynasty. In general, the traditional phonology turned the way from Siddhaṃ-based analysis to Yunjing-based analysis during the Edo period. Edo Japanese scholar, like Monnou(文雄), took Yunjing to construct the system of Japanese Kanji-on, including Go-on, Kan-on, and To-on, which can be one reason why the way of Siddhaṃ-based analysis had gone insignificant.</p> <p>However, throughout the Japanese traditional phonology, the Siddhaṃ-based ideas are still remained in some part of Yunjing study. We checked the Yunjing related documents of Monnou, and found some visible traces to show the Siddhaṃ ideas in those books. Therefore, the diversity between Japanese Yunjing explanations from Chinese Yunjing interpretations can also be appeared. </p> <p>&nbsp;</p>

scholarly journals Hubungan Budaya Sekolah Dan Keteladanan Guru Dengan Karakter Siswa Sekolah Dasar Negeri 050772 Kecamatan Pangkalan Susu Kabupaten Langkat

2021 ◽  
Vol 4 (1) ◽  
pp. 19-26
Author(s):  
Khairani Nasution
Keyword(s):  
Data Analysis ◽  
School Culture ◽  
Primary School ◽  
Positive Relation ◽  
Data Collection Tool ◽  
Know How ◽  
Analysis Process ◽  
Analysis Technique ◽  
Sample Data ◽  
Data Analysis Result

This research aims to know how the relation of primary School 050772 Pangkalan Susu. The sample of this research 30 student where 21% taken  of 141 students. This research uses data collection tool in the form of Likert scale. Questioner is compiled based on variabel and tested to  respondent that is not research sample. Data analysis process is conducted by using quantitative approach through three steps, they are: 1. Describing research variabel data. 2. Testing requirements analysis. 3. Testing hypotesis to reveal the relation the relation beetween research variables using correlation analysis technique. Based on data analysis result and testing process, then the conclusion is (1) the school culture has positive relation with student’s character of primary school 050772 Pangkalan Susu. This case is proved that the correlation r (0,504) > r table (0,3061) while the significance is 0,004 < 0,05; (2) the teacher’s example has positive relation with student’s character of primary School 050772 Pangkalan Susu where correlation coeficient r (0,603) > r table (0,3061) with significncy 0,006, it is fewer than 0,05; (3) School Culture and teacher’s example has positive ration with student’s character of primary school 050772 Pangkalan Susu where correlation coefisiency r (0,662) > r table (0,3061), testing result F shows that F count (10,506) > F table (3,35) while significancy < 0,05 that is 0,000. Based on the research above, it can be stated that student’s character can be formed through school culture and teacher ’s example.

scholarly journals KEMAMPUAN AUDIT TENURE MEMODERASI PENGARUH PENGALAMAN DAN SKEPTISISME AUDITOR DENGAN KUALITAS AUDIT

2017 ◽  
Vol 2 (1) ◽  
Author(s):  
I Gusti Ayu Nyoman Budiasih ◽  
Ketut Budiartha
Keyword(s):  
Data Analysis ◽  
Audit Quality ◽  
Total Sample ◽  
Financial Reports ◽  
Auditor Quality ◽  
Sample Data ◽  
Client Pressure ◽  
Relationship Of ◽  
The Relationship

ABSTRAKPentingnya laporan keuangan bagi banyak pihak, menyebabkan laporan tersebut harus disajikan secara relevan dan reliabel. Kualitas audit yang baik dapat menyebabkan laporan keuangan semakin dipercaya keasliannya. Kualitas audit tergantung pada independensi dan kompetensi auditor. Independensi dan kompetensi seorang auditor tergantung pada pengalaman maupun sikap skeptis yang dimiliki auditor tersebut. Pengalaman auditor akan meningkat dikarenakan telah terbiasa dengan pekerjaannya sehingga auditor akan bekerja secara efisien dan lebih tahan terhadap tekanan klien. Sampel yang dipilih menggunakan teknik sampel jenuh dengan jumlah sampel sebanyak 85 auditor. Pengumpulan data dilakukan dengan menyebarkan kuesioner kepada auditor yang menjadi sampel penelitian. Teknik analisis datanya menggunakan analisis regresi tanpa dan dengan variabel moderasi. Berdasarkan hasil analisis data dan pembahasan yang telah dilakukan, maka dapat disimpulkan bahwa kualitas audit di KAP Provinsi Bali memiliki hubungan secara positif dengan pengalaman dan skeptisisme auditor, audit tenure tidak mampu memoderasi hubungan pengalaman auditor dengan kualitas audit auditor di KAP Provinsi Bali, dan audit tenure mampu memoderasi hubungan skeptisisme auditor dengan kualitas audit auditor di KAP Provinsi Bali.Kata Kunci: audit tenure, pengalaman , skeptisisme auditor, kualitas audit  ABSTRACTThe importance of financial statements for many, causing the report to be presented in a relevant and reliable manner. A good audit quality can lead to more authentic financial reports. The quality of the audit depends on the independence and competence of the auditor. The independence and competence of an auditor depends on the experience and skepticism of the auditor. The experience of the auditor will increase due to the familiarity with the work so that the auditor will work efficiently and more resistant to client pressure. The samples were selected using a sample saturated technique with a total sample of 85 auditors. Data collection was done by distributing questionnaires to the auditor who became the research sample. Data analysis techniques use regression analysis without and with moderation variables. Based on the results of data analysis and discussion that have been done, it can be concluded that the audit quality in KAP Bali Province has a positive relationship with the experience and skepticism of auditors, audit tenure unable to moderate the relationship of auditor experience with audit auditor quality in KAP Bali Province and audit tenure able to moderate the relationship of auditor skepticism with audit auditor quality in KAP Bali Province.Keywords: audit tenure, experience, auditor skepticism, audit quality 

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