scholarly journals ANALISIS PENGARUH PERBEDAAN LABA AKUNTANSI DAN LABA FISKAL TERHADAP PERSISTENSI LABA DAN ARUS KAS PADA KPRI “KARYA SEHAT” JOMBANG

2017 ◽  
Vol 15 (2) ◽  
pp. 172
Author(s):  
Munawaroh Munawaroh

Intention of this research is to know difference between accountancy profit and fiscal profit that is having an effect to persistension of profit and cash flow in one period to the fore and to know how difference impact between accountancy profit and fiscal profit to persistension of profit and cash flow.In writing of this research use approach of descriptive-quantitative at KPRI “Karya Sehat” Jombang. The method to collecting data that used is documentation and interview, while analysis of data use analysis examination of doubled regression.Pursuant to result of examination of data to doubled regression show result of that there are influence or regression between accountancy profit (X1) and fiscal profit (X2) by simultant to persistension of profit. While between accountancy profit (X1) and fiscal profit (X2) by simultant do not have an effect on to cash flow. Examination by parcial show result that there are no influence between variable of accountancy profit (X1) and fiscal profit (X2) to persistension of profit, while accountancy profit (X1) by parcial have an effect to cash flow (X2) but fiscal profit (X2) by parcial do not have an effect on to cash flow (X2). Pursuant to result of examination of data to test of SPSS, the data give information that have happened autocorrelasion at dependent variable persistension of profit, its intention that model of regression there is correlation between mistake of intruder at period of t with mistake of intruder at period of t-1 ( previous) and also happened multicolonieritasion with the meaning that model of regression have found there is existence of correlation between free variable ( independent ).  

2018 ◽  
Vol 15 (2) ◽  
pp. 172-193
Author(s):  
Munawaroh Munawaroh

Intention of this research is to know difference between accountancy profit and fiscal profit that is having an effect to persistension of profit and cash flow in one period to the fore and to know how difference impact between accountancy profit and fiscal profit to persistension of profit and cash flow.In writing of this research use approach of descriptive-quantitative at KPRI “Karya Sehat” Jombang. The method to collecting data that used is documentation and interview, while analysis of data use analysis examination of doubled regression.Pursuant to result of examination of data to doubled regression show result of that there are influence or regression between accountancy profit (X1) and fiscal profit (X2) by simultant to persistension of profit. While between accountancy profit (X1) and fiscal profit (X2) by simultant do not have an effect on to cash flow. Examination by parcial show result that there are no influence between variable of accountancy profit (X1) and fiscal profit (X2) to persistension of profit, while accountancy profit (X1) by parcial have an effect to cash flow (X2) but fiscal profit (X2) by parcial do not have an effect on to cash flow (X2). Pursuant to result of examination of data to test of SPSS, the data give information that have happened autocorrelasion at dependent variable persistension of profit, its intention that model of regression there is correlation between mistake of intruder at period of t with mistake of intruder at period of t-1 ( previous) and also happened multicolonieritasion with the meaning that model of regression have found there is existence of correlation between free variable ( independent ).


2018 ◽  
Vol 1 (2) ◽  
pp. 76-88
Author(s):  
Ahmad Dhaifi

This research study exhaustively regarding owth of curriculum in Indonesia. This research aim to to know how far growth of curriculum in Indonesia start from pra-independenting till now. This research use book study method. Data collecting conducted with documentation study technique. Result of this research show growth of curriculum in Indonesia at education domain specially very signifikan, come up with curriculum 2013 (K-13) very orienting at realizing education with character, creating education with vision of local and also create education which is pure and fraternize.


2013 ◽  
Vol 9 (1) ◽  
pp. 54-66
Author(s):  
Samsul Rizal ◽  
Musdalipah B

Musadlipah. B, in 2018 the analysis of cash flow-based liquidity ratio at PT. Phinisi Tower Hotelindo Makassar city, a thesis of faculty management program of economics and business of university muhammadiyah mentor I IdhamKhalik and mentor II Sri Andayaningsih.The purpose of this study is to determine the effect of liquidity and profit on earnings management is related to cash flow from operatioans and accruals. This study encloses financial statements. Then this research use liquidity ratio formula that is current ratio, quick ratio, and cash ratio then cash flow that is activity of operation, activity of invenstasi, and fund activity. It is expected that liquidity profit can predict future cash flow. The results of this study is that there is a significant to cash flow, this shows the ability of the company to pay current liabilies unaffected cash flow. On the contrary, cash flow affects a firm’s ability to pay its current liabilities.


2018 ◽  
Vol 1 (1) ◽  
Author(s):  
Rusdyana Intan Verriana ◽  
Mohamad Yusak Anshori

The aim of this research to examine are there impact of service quality to loyalty with satisfaction as intervening variable to students in Nahdlatul Ulama University of Surabaya. Population in this research are students in Nahdlatul Ulama University of Surabaya total of the sample are 368 from 4.536 students. This research are quantitative method with spread 368 questionnaires. The technique analyze of this research use SEM – PLS (partial least square) software. Free variable of this research is service quality (X), intervening variable is satisfaction (Z) and bunch variable is student’s loyalty (Y). The result of this research shown that service quality (X) have positive impact and significant to students loyalty (Y) have positive impact and significant with path coefficient 0,67 with p – value < 0,001 (significant on 1%). While service quality (X) have positive impact and significant to students loyalty through satisfaction variable (Z) shown positive impact and significant with path coefficient 0,47 with p - value < 0,001 ( significant on 1%).


2017 ◽  
Vol 4 (2) ◽  
pp. 39-54
Author(s):  
Safiuddin Safiuddin ◽  
Gaguk Margono ◽  
Djemari Mardapi

The aims of this research was to know how far program of football athlete development was effectively successful, how was situation of sport school, whether input is complete supporting this program, whether outputs of this program produced properly without challenge and whether outcomes of this program regenerated correctly without matter, To evaluate this program properly and intensively, so it was used logic model program which consists of situation of sport school, input of this program, outputs of this program and outcomes of this program. Methodology of this research used technique of collecting data by observations, interviews, questionnaires, and documentations study. Analysis of collecting data use triangulation technique which gotten by data resources, namely; organizer/coach and staff of sport school, the athlete, athlete’s parents, and society. The results of this research was found and can be concluded that situation of sport school, input and outputs of this program have been being done fairly well, whereas outcomes of this program have been extended impact very well. Keywords: Athlete of Football, Sport School, Logic Model Evaluation Program


2017 ◽  
Vol 1 (01) ◽  
pp. 56-75
Author(s):  
Dicky Wainal Usman ◽  
Djaali Djaali ◽  
R. Madhakomala R. Madhakomala

This research aimed to evaluate on five (5) steps;: (1) design of Border Management, (2) installation for Border Management,(3) process of Border Management, (4) product of Border Management, and cost / benefit for Border Management, for keep sovereignNation on North Kalimantan, This research is the programme evaluation research use Discrepancy Evaluation Model (DEM), data collection techniques are using; interview, observation, documentation and questionnaire for analyzer discussion support. Analysis of the data use Raph Tylor model as follows data reduction, data display and verification as conclusion.Results of this research include: (1) draft design, (2) border management plan, (3) compile of policy strategy with the help of stakeholders and HR agencies (4) the process of planning, organizing, staffing, directing, coordinating, reporting and budgeting for border management, and (5)lack of budget management.Besides is non-functioning of transformational leadership and effective local wisdom on North Kalimantan Keywords: Program Evaluation, Border Management, Regional Leadership, Transformational Leadership, Local Wisdom, Discrepancy Evaluation Model (DEM)


2021 ◽  
Vol 7 (2) ◽  
Author(s):  
Muhammad al Ikhwan Bintarto

Covid-19 pandemic in 2020 so dangerious, not only dangerios for a healty but dangerious too the country’s economy. Much persons and companies in a country try how to recover country’s economy one of them Islamic banking and Islamic Micro Finance. This research is intended to find out how the implementation of mudharabah financing on society businesses in an effort to recover the economy due to the Covid-19 pandemic in Islamic Banking. This research use a qualitative method. The data for this research collected from book, aritcle and the result of this research is to know how islamic micro financing product can recover a society business can improve and recover after facing covid-19 pandemic.


2018 ◽  
Vol 20 (1) ◽  
pp. 1
Author(s):  
Bekti Wahyu Utami ◽  
Suminah Suminah

<p>To increase product need the existence of preeminent seed, because seed represent one of the crop conducting medium having role which very determine in the effort increase product and quality of crop conducting result. Seed claimed to be gilt edged where usage of seed with quality for supported by technological medium going forward other will be able to yield maximal productive crop. The farmers often loss their energy and also time in usage of seed which its unfavorable quality.</p><p>The aimed of this research is to know how accurate factors such as wide of farm, education, seed price, and manure to influence farmer using BBBA (seed in foreign language’s label) at Sukoharjo District. Framework idea in this research is at taking an action, to buy and also use something, farmer will influence by immeasurable of factor, internal and external factor. Internal factor is direct related factor in accurate matter, and external factor related to BBBA consumer. In this research which the included in internal factor is BBBA it self price and usage of manure, while external factor of wide of farm mastered by farmers cultivated melon, formal education and of them.</p><p>Sample area was selected by purposive pursuant to usage of farm many by farmer for the conducting of melon. Sample taken by counted 60 person who is taken at random. Data analysis is doubled linear regression.</p><p>Result of regresi analysis mention that at confidence level 95% passing Test F obtained that accurate variable-variable by together mount usage of BBBA, where R<sup>2</sup> value equal to 0,601 meaning that variation of usage BBBA influenced by free variable in model equal to 60,1%. And through Test T variable having an effect on wide of farm, Manure anad education with biggest influence sequence is usage of manure, later than education and wide of farm. While BBBA itself price in the reality do not influence farmer in using the BBBA product.</p>


2018 ◽  
Vol 3 (2) ◽  
pp. 167
Author(s):  
Rizki Burstiando ◽  
Moh Nurkholis

The purpose of this research is to know how the game of invasion and the game netting against the motion the fundamental basis of students. This research use pretest posttest wants a design with control group design, population is a whole elementary school students land Mojoroto Kediri subdistrict. Sample as many as 88 students taken in cluster random sampling consisting of 51 boy and 37 girl who are between the ages of 9-12 years. Research of Nurhasan instrument 2008 consisting of 4 item tests speed, agility, balance and accuracy. The results of the research is a invasion game nor the netting game give influence on the fundamental basis of motion skills students but still do not give significant effects to enhance the fundamental basis of motion.


2010 ◽  
Vol 6 (3) ◽  
Author(s):  
MUCHTAR HIDAYAT

The location of this research is at Earning Department Office of East Borneo Province in Samarinda.The research problems is how is the supporting factors in work discipline of someone that consist of : prosperity, threat, resolutely, ability and the example of leader as free variable, it can influence work achievement that consist of : quality of work, quantity of work, reability and attitude as unfree variable.The research objectives is to know how is the influence of a whole work discipline factors toward work achievement of earning department employee of East Borneo Province and work discipline factors that has dominant influence toward work achievement of earning department employee of East Borneo Province.Based on the research toward 49 respondents it got result that a whole work discipline factors has positive influence toward work achievement that can see from the regression similarity, like this : Y = -0,6387 + 0,1011 X1 + 0,6693 X2 + 0,2573 X3 + 0,2312 X4 + 0,3598 X5. from the similarity above it indicated above threat (X2) = 0,6693 it very dominant toward work achievement.The conclusion is if work discipline factors involved prosperity, threat, resolutely, ability and the example of leader can be increase, so work achievement of Earning Department of East Borneo Province will be increase.Keywords:   Discipline: prosperity, threat, resolutely, ability and the example of leader, and work achievement


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