scholarly journals DESCENTRALIZAÇÃO DO IMPOSTO TERRITORIAL RURAL: UM ESTUDO APLICADO AOS MUNICÍPIOS DE MINAS GERAIS

2016 ◽  
Vol 15 (3) ◽  
pp. 871
Author(s):  
Wellington De Oliveira Massardi ◽  
Patrícia Severino Araújo ◽  
João Paulo Ciribelli ◽  
Eraldo Teixeira da Silva
Keyword(s):  
Minas Gerais ◽  
T Test ◽  
Rural Land ◽  
Whitney Test ◽  
Paired Samples ◽  
Mann Whitney Test ◽  
Federal Revenue ◽  
Before And After ◽  
Average Revenue

<p>O Imposto Territorial Rural (ITR) é um tributo de competência da União, e 50% de sua arrecadação deve ser transferido ao município de origem. Entretanto, existe a possibilidade de esse município apropriar-se de 100% da receita desde que assine um convênio com a Receita Federal e passe a ser o agente fiscalizador do tributo. Nesse sentido, na presente pesquisa teve-se por objetivo analisar a arrecadação do ITR nos municípios de Minas Gerais nos anos 2011 e 2012, fazendo uma comparação entre os municípios conveniados e os que não são. Além disso, buscou-se identificar os impactos na arrecadação após o município aderir ao convênio. Metodologicamente foram utilizados os testes de Mann Whitney e o teste T de Student para amostras emparelhadas. Os resultados indicaram que, de maneira geral, os municípios conveniados possuem arrecadação superior aos municípios não conveniados. Entretanto, ao se analisar a arrecadação dos municípios antes e depois de aderirem ao convênio, ficou constatado que mesmo aumentando a média de arrecadação essa diferença não foi estatisticamente significativa, uma vez que se verificam alguns municípios que diminuíram a arrecadação do ITR após aderirem ao convênio.</p><p>Palavras-chave:<strong> </strong>Imposto Territorial Rural. Convênio. Arrecadação.</p><p> </p><p align="center"><strong><em>Decentralization of the rural land tax</em></strong><strong><em>: a study applied to the municipalities of Minas Gerais</em></strong></p><p align="center"><em><br /></em></p><p align="center"><em>Abstract</em></p><p><strong> </strong></p><p>The Rural Land Tax (ITR) is a tribute competence of the Union, and 50% of its revenues must be transferred to the county of origin, however, there is a possibility of that municipality appropriate 100% of the revenue from signing an agreement with the Federal Revenue and becoming the supervisory agent of the tax. In this sense, in the present study one aimed to analyze the collection of the ITR in the municipalities of Minas Gerais in the years 2011 and 2012, making a comparison between the insured and the non-insured municipalities. In addition, it was sought to identify the impacts on the revenue after the municipality joining the agreement. Methodologically we used the Mann Whitney test and the Student t test for paired samples. The results indicated that, in general, the insured municipalities have higher revenues than the non-insured ones, however, when analyzing the collection of municipalities before and after joining the agreement, it was found that even increasing the average revenue this difference was not statistically significant, once there are some municipalities that decreased the collection of ITR after joining the agreement.<br /> Keywords: Rural Land Tax. Agreement. Collection.</p>

scholarly journals PERBEDAAN PENGARUH EFEK AKUT INSTRUMENT ASSISSTED SOFT TISSUE MOBILIZATION (IASTM) DAN SELF MYOFASCIAL RELEASE (SMFR) UNTUK MENINGKATKAN FLEKSIBILITAS OTOT HAMSTRING

2019 ◽  
Vol 3 (2) ◽  
pp. 9-23
Author(s):  
Wijianto . ◽  
Nizar Wazdi
Keyword(s):  
Soft Tissue ◽  
Range Of Motion ◽  
T Test ◽  
Myofascial Release ◽  
Whitney Test ◽  
Mann Whitney Test ◽  
Soft Tissue Mobilization ◽  
Paired T Test

Latar Belakang:  Instrumen Assisted Soft Tissue Mobilization (IASTM) merupakan prosedur terapi yang mana menggunakan instrumen untuk secara mekanik menstimulus struktur jaringan lunak untuk mengurangi nyeri otot, ketidaknyamanan, dan meningkatkan secara keseluruhan mobilitas dan fungsi Self Myofascial Release (SMFR) merupakan salah satu teknik manual terapi dengan cara memberikan tekanan pada otot dan fascia yang bertujuan untuk menambah Range of Motion (ROM), mengurangi nyeri, dan meningkatkan fungsi. Tujuan: Tujuan dari penelitian ini adalah untuk mengetahui efek akut perubahan fleksibilitas otot hamstring setelah diberikan IASTM dan SMFR, juga mengetahui adanya perbedaan efek akut antara pemberian IASTM dan SMFR pada perubahan fleksibilitas otot hamtring. Metode: Penelitian eksperimen dengan membandingan pre dan post tes dari dua kelompok yang berbeda perlakuan. Kelompok pertama diberikan perlakuan teknik IASTM, kelompok kedua diberikan perlakuan SMFR.  Data yang dikumpulkan dianalisa menggunakan paired t-test dan mann-whitney test. Hasil: Hasil penelitian menunjukkan efek akut IASTM terhadap fleksibilitas otot hamstring (p = 0,001), efek akut SMFR terhadap fleksibilitas otot hamstring  (p = 0,000), Perbedaan pengaruh antara passive dan active MFR terhadap ketegangan otot (p = 0,134). Kesimpulan: Terdapat peningkatan fleksibilitas otot hamstring pada grup 1 dan grup 2. Tidak ada beda pengaruh yang signifikan antara pemberian IASTM atau SMFR terhadap fleksibilitas otot hamstring.  Kata Kunci: Hamstring, instrumen assisted soft tissue mobilization, fleksibilitas, self  myofascial release.

scholarly journals PENGARUH MENYIKAT GIGI DENGAN SIWAK (Salvadora persica) TERHADAP pH SALIVA

2016 ◽  
Vol 4 (1) ◽  
pp. 45-54
Author(s):  
Yossy Juliarni ◽  
Gunawan Gunawan2
Keyword(s):  
T Test ◽  
Control Group ◽  
Case Group ◽  
Salvadora Persica ◽  
Control Group Design ◽  
Whitney Test ◽  
Mann Whitney Test ◽  
Significant Difference ◽  
Salivary Ph ◽  
Paired T Test

Background: Salivary pH is one of factor which involved in caries development. Decreasing of salivary pH will cause enamel demineralization. Miswak (Salvadora persica) as a toothbrush because it has mechanical and chemical effects such as essential oil and bicarbonate which can stimulate salivary secretion. Thus, it will increase the buffer capacity and salivary pH lead to enamel remineralization. Objective: This study aimed to know the effect of toothbrushing with miswak (Salvadora persica) on salivary pH. Methods: The clinical experiment study with pre-test and post-test control group design. The sample of this study is the students of Faculty of Dentistry, Andalas University, Padang. There are 34 students that divided into two groups randomly that is case and control group. Case group used miswak while control group used conventional toothbrush, respectively brushing horizontally for 2 minutes. Salivary pH was measured using digital pH meter in scale of 0.0 to 14.0 with 0.1 sensitivity from pen type pH meter. The data analyzed by Shapiro-Wilk test continued by paired t-test and Mann-Whitney test. Results: paired t-test produced significant value p=0,001 in case group and p=0,000 in control group. Mann-Whitney test produced significant value p=0.317. There was no significant difference in statistic among these groups. Conclusion: Toothbrushing with miswak has effect on salivary pH. Miswak as effective as toothbrush on salivary pH Keywords:Toothbrushing, miswak (Salvadora persica), Salivar

scholarly journals ANALISIS PERBANDINGAN KINERJA KEUANGAN BANK PEMERINTAH (BUMN) DAN BANK UMUM SWASTA NASIONAL (BUSN) DENGAN MENGGUNAKAN METODE PENDEKATAN RGEC (RISK PROFIL E,GOOD CORPORATE GOVERNANCE, EARNING AND CAPITAL)YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2014-2018

2021 ◽  
Vol 9 (1) ◽  
pp. 127
Author(s):  
Debby Suciani ◽  
Yulita Triadiarti
Keyword(s):  
Corporate Governance ◽  
Risk Profile ◽  
T Test ◽  
Capital Adequacy ◽  
Return On Equity ◽  
Purposive Sampling ◽  
Whitney Test ◽  
Good Corporate Governance ◽  
Mann Whitney Test ◽  
Capital Adequacy Ratio

ABSTRAK Penelitian ini bertujuan untuk menguji apakah terdapat perbedaan kinerja keuangan yang signifikan antara bank pemerintah (BUMN) dengan Bank Umum Swasta Nasional (BUSN) di Bursa Efek Indonesia tahun 2014-2018. . Kinerja keuangan diukur dengan menggunakan metode pendekatan RGEC yaitu Risk Profile, Good Corporate Governance, Earning, and Capital. Aspek Risk Profile diukur menggunakan rasio Non Performing Loan (NPL),aspek Good Corporate Governance diukur menggunakan nilai komposit GCG, aspek Earning diukur menggunakan rasio Return on Equity (ROE), dan aspek Capital diukur menggunakan Capital Adequacy Ratio (CAR). Populasi dalam penelitian ini adalah seluruh bank yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2014 - 2018. Dari 42 perbankan yang terdaftar, dipilih 4 bank pemerintah (BUMN) dan 4 Bank Umum Swasta Nasional dengan menggunakan purposive sampling. Data yang digunakan dalam penelitian ini adalah data sekunder, yang diperoleh dari situs www.idx.co.id, www.ojk.go.id, dan www.bi.go.id. Teknik analisis data yang digunakan adalah analisis deskriptif kuantitatif, uji normalitas, Independent Sample T-test dan Mann Whitney Test. Hasil penelitian menunjukkan bahwa terdapat perbedaan kinerja keuangan yang signifikan antara bank pemerintah (BUMN) dan Bank Umum Swasta Nasional (BUSN) dilihat dari aspek Earning yang diukur dengan rasio Return on Equity (ROE). Dan tidak terdapat perbedaan kinerja keuangan yang signifikan antara bank pemerintah (BUMN) dan Bank Umum Swasta Nasional (BUSN) jika dilihat dari aspek Risk Profile yang diukur dengan rasio Non Performing Loan (NPL), aspek Good Corporate Governance yang diukur dari nilai komposit GCG, dan aspek Capital yang diukur dengan Capital Adequacy Ratio (CAR). Kata Kunci : Perbandingan, Kinerja Keuangan, Non Performing Loan, Nilai Komposit GCG, Return on Equity, dan Capital Adequacy Ratio. 

scholarly journals Learning The Strategy of Reasoning Through Marzano Dimensional Mastery Learning Model Among Form Four Students for The Topic Of Differentiation

2017 ◽  
Vol 9 (1-4) ◽  
Author(s):  
Mohamad Nizam Arshad ◽  
Noor Azean Atan ◽  
Abdul Halim Abdullah ◽  
Mahani Mokhtar ◽  
Mohd Salleh Abu
Keyword(s):  
Teaching And Learning ◽  
Learning Strategy ◽  
Implementation Process ◽  
T Test ◽  
Education Development ◽  
Paired Samples ◽  
Significant Difference ◽  
Before And After ◽  
Post Test ◽  
Reasoning Skills

Reasoning skills are very important in encouraging students to think more critically and logically, as depicted in the Malaysian Education Development Plan (2013-2025). Therefore, this study looked into improving the Differentiation Reasoning Level (DRL) of reasoning skills among students for a topic in the Additional Mathematics subject,  known as Differentiation, through reasoning learning strategy. The study participants consisted of a total of 31 students from a secondary boarding school in Johor, selected through a purposive sampling method. A pre-test was carried out for the participants, from the advanced level, followed by a number of repetition tests, before the post-test assessment was conducted. The data collection for this study employed a set of Reasoning Test on Differentiation (RTD) and 10 sets of learning activities on Differentiation based on modified Marzano Rubric for Specific Task of Situations (1992). This dimension involved four types of reasoning skills, namely,  comparison, classification, inductive, and deductive. The survey data, through paired samples t-test, revealed a significant difference between the mean scores in pre-test and post-test (p <0.05). In addition, the paired sample t-test showed a significant difference on the level of reasoning among students from each construct in the reasoning skills before and after using this module. In conclusion, the Marzano Model of Dimensional Learning (1992) is a thinking skill model that can help improve students' reasoning skills. The model covers analysis aspects of what has been learned by implementing the process of identifying reasons, which will help students to add and expand their knowledge. The findings also implied that, the processes of teaching and learning play an important role in ensuring students’ capability to emphasize on the implementation process of reasoning skills

scholarly journals Kinerja Keuangan Bank Syariah Mandiri: Sebelum dan Sesudah Penerapan Good Corporate Governance

Akuntabilitas ◽  
2020 ◽  
Vol 13 (1) ◽  
pp. 51-62
Author(s):  
Sabirin Sabirin
Keyword(s):  
Corporate Governance ◽  
Financial Performance ◽  
Performance Assessment ◽  
Quantitative Research ◽  
Comparative Approach ◽  
Whitney Test ◽  
Good Corporate Governance ◽  
Satisfactory Performance ◽  
Mann Whitney Test ◽  
Before And After

This research aims to determine the Financial Performance Assessment Before and After Implementation of Good Corporate Governance (GCG) seen from the ratio (1) Liquidity, (2) Profitability, and (3) Capital. The research method is quantitative research with a comparative approach. The ratio used to measure the financial performance of Bank Syariah Mandiri Tbk consists of the ratio of FDR, ROA, ROE, and CAR. The data analysis technique used is the data Normality and the Mann-Whitney test. The results of this study based on the normality test show that the data are normally distributed. The Mann-Whitney test results show that (1) after implementing GCG, liquidity ratio has satisfactory performance assessment compared to before the implementation of GCG. (2) After implementing GCG, profitability ratio has satisfactory performance assessment compared to before the implementation of GCG. (3) After implementing GCG, the capital ratio has a satisfactory performance assessment compared to before the implementation of GCG 

scholarly journals PELATIHAN KOMUNIKASI INTERPERSONAL UNTUK MENINGKATKAN KOMITMEN ORGANISASI KARYAWAN

2019 ◽  
Vol 9 (2) ◽  
pp. 151-159
Author(s):  
Nira Gusfika
Keyword(s):  
Organizational Commitment ◽  
Interpersonal Communication ◽  
Communication Training ◽  
Wilcoxon Test ◽  
Control Group ◽  
Test Results ◽  
Whitney Test ◽  
Mann Whitney Test ◽  
Before And After ◽  
Experimental Group

This study aims to determine the improvement of organizational commitment through interpersonal communication training. The hypothesis of this research is that there is a difference of organizational commitment to employees between before and after being given interpersonal communication training on experimental group, where the level of commitment of employee organization after being given interpersonal communication training is higher than the level of organizational commitment of the employees before being given interpersonal communication training. Second hypothesis, there is difference of posttest organizational commitment level between experiment group and control group, where posttest of organizational commitment in experiment group is higher than control group.The subject of this research is 17 employees at STAI YAPPTI Balaiselasa. Characteristics of the subjects of this study are employees who have levels of organizational commitment and interpersonal communication in the category very low, low and medium. The design used was Pretest-Posttest Control Group, while the data was collected using organizational commitment scale then analyzed using Mann Whitney test to see the difference of score between the experimental group who were given interpersonal communication training with the control group who were not given interpersonal communication training. Furthermore, Wilcoxon test was done for see experimental group scores between before and after interpersonal communication training.Based on Mann Whitney test results found Z = -3.447 (p <0.01), meaning there is a difference in scores between experimental groups who were trained with control groups who were not trained. Based on Wilcoxon test results found there was a difference between organizational commitment score in the experimental group between before and after being given interpersonal communication training with Z = -2,668 (p<0,01).

PENGARUH KOMUNIKASI TERAPEUTIK TERHADAP PENURUNAN TINGKAT KECEMASAN PASIEN PRE-OPERATIF DI IBS BLU RSUP Prof. Dr. R.D. KANDOU MANADO

e-NERS ◽  
2013 ◽  
Vol 1 (1) ◽  
Author(s):  
Reychie Janis Sanggel ◽  
Jeavery Bawotong ◽  
Gresty Masi
Keyword(s):  
Null Hypothesis ◽  
T Test ◽  
Patient Anxiety ◽  
Therapeutic Communication ◽  
Significance Level ◽  
Paired Samples ◽  
Before And After ◽  
Independent Variable ◽  
Keywords Anxiety ◽  
Different Levels

Abstrak: Dalam menyiapkan pasien yang akan dioperasi, maka perawat dituntut mampu menyiapkan pasien untuk siap menjalani tindakan pembedahan. Sehingga komunikasi terapeutik dapat diterapkan oleh perawat untuk mengurangi kecemasannya. Penelitian ini bertujuan untuk mengetahui pengaruh komunikasi terapeutik terhadap penurunan tingkat kecemasan pasien pre-operatif di IBS BLU RSUP Prof.Dr.R.D.Kandou Manado. Desain dalam penelitian ini adalah pra-eksperiment one group pretest-posttest design. Sampel adalah pasien yang akan menjalani operasi di IBS BLU RSUP Prof.Dr.R.D.Kandou Manado yang mempunyai kecemasan. Variabel independen adalah komunikasi terapeutik dan variabel dependen adalah tingkat kecemasan pasien pre-operatif. Analisa data menggunakan uji-T sampel berpasangan pada tingkat kemaknaan 95% (α ≤0,05) dengan bantuan program SPSS versi 20. Hasil analisa didapatkan nilai p=0,000, artinya p <α. Hal ini berarti hipotesis nol (H0) ditolak. Dengan kata lain terdapat perbedaan tingkat kecemasan sebelum dan sesudah dilakukan komunikasi terapeutik pada pasien pre-operatif di IBS BLU RSUP Prof.Dr.R.D.Kandou Manado. Kata kunci: kecemasan, komunikasi terapeutik, pasien pre-operatif.     Abstract: In preparing the patient to be operated, the nurses are able to prepare patients to readily undergo surgery. So that therapeutic communication can be applied by nurses to reduce anxiety. This study aimed to determine the effect of therapeutic communication to the decline in the level of patient pre-operative anxiety in IBS BLU Dr Prof.Dr.RDKandou Manado. The design in this study were pre-experimental one group pretest-posttest design. Samples are patients who will undergo surgery in the department of Prof.Dr.RDKandou Manado BLU IBS who have anxiety. The independent variable was therapeutic communication and the dependent variable is the level of pre-operative patient anxiety. Analysis of data using paired samples T-test at 95% significance level (α ≤ 0.05) with SPSS version 20. Analysis results obtained p=0.000, meaning that p <α. This means that the null hypothesis (H0) is rejected. In other words, there are different levels of anxiety before and after therapeutic communication in pre-operative patients in the IBS BLU Dr Prof.Dr.RD. Kandou Manado. Keywords: anxiety, therapeutic communication, pre-operative patients.

scholarly journals Efektifitas endorphin massage terhadap fungsi seksual perempuan pada masa menopause

2018 ◽  
Vol 13 (1) ◽  
pp. 88-94
Author(s):  
Sri Wahyuni ◽  
Tutik Rahayu
Keyword(s):  
Data Processing ◽  
Sexual Function ◽  
Wilcoxon Test ◽  
P Value ◽  
Female Sexual Function ◽  
Z Score ◽  
Whitney Test ◽  
Mann Whitney Test ◽  
Before And After

Abstract: The purpose of this study is to identify the effectiveness ofendorphine massage on female sexual function during menopause inNgampel District of Kendal Regency. Sampling was done by samplingcriteria acsidental aged less than 60 years old, have a husband, in a healthycondition. Data processing was performed using the Wilcoxon test todetermine differences in sexual function before and after the interventionwhile endorphine effectiveness of massage performed by using MannWhitney.Hasil research: Wilcoxon test showed that there are significantdifferences in sexual function before and after being given endorphineMassage with p value 0.00. While Mann Whitney test showed p value of0.13 and the value of z score of -2.828, which means there is a stronginfluence among endorphine Massage to increased sexual function soendorphine Massage is effective for improving sexual function.

scholarly journals Pengaruh Pemberian Monosodium Glutamat peroral terhadap Degenerasi Neuron Piramidal CA1 Hipokampus pada Tikus Wistar

2013 ◽  
Vol 1 (3) ◽  
Author(s):  
Halomoan Simon ◽  
Hexanto Muhartomo ◽  
Dwi Pudjonarko
Keyword(s):  
T Test ◽  
Whitney Test ◽  
Mann Whitney Test ◽  
Post Hoc ◽  
Per Oral ◽  
Paired T Test

Latar belakang : Monosodium glutamat (MSG) adalah garam sodium dari asam amino asam glutamat digunakan luas di masyarakat sebagai penyedap rasa. Pemakaian MSG dalam dosis tepat relatif aman. Penggunaan MSG dalam dosis tinggi dan berlangsung lama menyebabkan gangguan neuroendokrin dan degenerasi neuron, sehingga muncul pertanyaan seberapa jauh MSG peroral berpengaruh terhadap degenerasi neuron piramidal di regio CA1 hipokampus. Tujuan penelitian ini adalah membuktikan pengaruh pemberian MSG peroral terhadap degenerasi neuron piramidal di regio CA1 hipokampus pada tikus Wistar. Metode: Penelitian eksperimental laboratorik dengan 30 tikus Wistar jantan usia 8 minggu, berat 200 gram dibagi menjadi 5 kelompok (1 kelompok kontrol, 4 kelompok perlakuan) diberikan MSG secara oral dosis 5 mg/grBB/hr dan 10 mg/grBB/hr selama 4 minggu. Setelah 2 minggu dan 4 minggu perlakuan dilakukan pemeriksaan patologi anatomi di jaringan hipokampus dan rerata jumlah sel piramidal yang berdegenerasi pada CA1 hipokampus dianalisa dengan Uji ANOVA dilanjutkan Post Hoc, Kruskal Wallis Test dilanjutkan Mann-Whitney Test, uji Paired T-Test dan Wilcoxon Signed Ranks Test. Analisa data menggunakan program SPSS versi 17.0. Hasil: Ada perbedaan bermakna pada rerata jumlah neuron piramidal yang berdegenerasi di regio CA1 hipokampus antara kelompok penelitian setelah 2 minggu dan 4 minggu perlakuan (p=0,0001). Simpulan: Pemberian MSG per oral dosis 5 mg/grBB/hr dan 10 mg/grBB/hr selama 2 minggu dan 4 minggu terbukti berpengaruh terhadap rerata jumlah neuron piramidal yang berdegenerasi di region CA1 hipokampus tikus Wistar. Kata kunci: Monosodium glutamat, degenerasi neuron piramidal CA1 hipokampus.  

scholarly journals Do Regional Election and Presidential Election Affect Stock Exchange? An Event Study in the Indonesian Stock Exchange

2021 ◽  
Vol 7 (1) ◽  
pp. 71-80
Author(s):  
Khanifah Khanifah ◽  
Agus Triyani ◽  
Suhita Whini Setyahuni
Keyword(s):  
Event Study ◽  
Capital Market ◽  
Trading Volume ◽  
Stock Exchange ◽  
Abnormal Returns ◽  
T Test ◽  
Democratic Politics ◽  
Paired Samples ◽  
Before And After ◽  
Regional Elections

The 2018 simultaneous regional election in Indonesia is something new in the events of democratic politics in Indonesia. The events of the 2018 simultaneous regional election is one of the important events in 2018 that can cause a reaction of capital market to these events. This study aims to examine how the capital market reacts to the simultaneous regional elections in 2018 and presidential elections in 2019, by looking at the differences in the preceding and following periods based on 2 variables, namely abnormal return and trading volume activity. The sample in this study were 30 companies listed in the Indonesian Stock Exchange during 30 periods from February through July 2018. Research Methode This study used an event study. One paired samples T test was used as a technique analysis. The means of each variable within eleven days period was compared. The period of observation is five days before the event, five days after the event, and one day on event day. Based on the results of the parametric statistical calculations, the paired sample t-test showed that there was no difference between the level of abnormal returns before and after the 2018 simultaneous regional elections. On the other hand, there was a difference between trading volume of activity before and after the 2018 simultaneous regional elections.

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