scholarly journals Persepsi Minat Mahasiswa S1 Akuntansi Terhadap Karir Di Bidang Akuntansi Pemerintahan:

2019 ◽  
Vol 1 (1) ◽  
pp. 198-216
Author(s):  
Sharly Ramayani ◽  
Vita Fitria Sari
Keyword(s):  
Analytical Method ◽  
Descriptive Analysis ◽  
Total Sample ◽  
Primary Data ◽  
Test Analysis ◽  
Government Accounting ◽  
Significant Difference ◽  
Accounting Courses ◽  
Before And After ◽  
Inductive Analysis

This reseacrh aims to examine the perception of interest from students towards a career in government accounting. The population in this research are students that year of entry is 2016 and 2015 from UNP and UNAND. The total sample was 310 students. The data used is primary data. The technique of collecting data by questionnaires.  The analytical method used is  descriptive analysis, inductive analysis and different test analysis. The result showed a 2-tailed significance value is 0,449 > 0,05. There is no significant difference between students before and after taking government accounting courses but career in government is quite attractive

ANALISIS KINERJA KEUANGAN PERUSAHAAN PROPERTI YANG TERDAFTAR DI BEI SEBELUM DAN SESUDAH KEBIJAKAN LOAN TO VALUE

2019 ◽  
Vol 4 (1) ◽  
pp. 79-90
Author(s):  
Ghaniy Ridha Prima ◽  
Hermanto Siregar ◽  
Ferry Syarifuddin
Keyword(s):  
Real Estate ◽  
Financial Performance ◽  
Stock Exchange ◽  
Sample Selection ◽  
Test Analysis ◽  
Asset Return ◽  
Return On Equity ◽  
Analysis Technique ◽  
Significant Difference ◽  
Before And After

The purpose of this study is to provide empirical evidence of the effects of the Loan to Value (LTV) policy on the financial performance of property and real estate companies listed on the Indonesia Stock Exchange (IDX). The sample selection uses a purposive sampling method of 42 property and real estate companies that meet the criteria. The research period is divided into 2 namely before the Loan to Value policy (2013-2014) and after the Loan to Value policy (2016-2017) with the Paired Sample t Test analysis technique. The test results show if the current ratio, Return on Asset, Return on Equity and Debt to Asset have significant differences between before and after the LTV policy is applied. While the fast ratio, cash ratio, net profit margin and Debt to Equity did not show a significant difference. Keywords: Financial Performance, Loan to Value, Property and Real Estate, Profitability Ratio, Liquidity Ratio, Solvability Ratio.

ANALISIS FINANSIAL DAN PEMASARAN DALI NI HORBO

2020 ◽  
Vol 2 (2) ◽  
pp. 107-118
Author(s):  
Nelly M. R. Sinaga ◽  
A. Effendi Lubis ◽  
Fintarius Lafau
Keyword(s):  
Descriptive Analysis ◽  
Secondary Data ◽  
Marketing Channel ◽  
Total Sample ◽  
Buffalo Milk ◽  
Primary Data ◽  
Quantitative Descriptive Analysis ◽  
Location Selection ◽  
Marketing Efficiency ◽  
Price Spread

Penelitian bertujuan untuk mengetahui: finansial usaha pengolahan susu kerbau menjadi Dali ni horbo, saluran pemasaran Dali ni horbo dan efisiensi pemasaran Dali ni horbo.  Penelitian dilaksanakan di Desa Sabungan Ni Huta, Kecamatan Ronggur Ni Huta,  Kabupaten Samosir, Provinsi Sumatera Utara. Pemilihan lokasi dilakukan secara sengaja (purposive) dengan pertimbangan bahwa lokasi tersebut merupakan salah satu penghasil susu kerbau dan Dali ni horbo di Kabupaten Samosir. Jenis data yang digunakan adalah data primer dan data sekunder dengan jumlah sampel sebanyak 46 orang Metode analisis data yang digunakan adalah analisis nilai R/C ratio, Return On Inestment (ROI), deskriptif kuantitatif serta analisis marketing margin, price spread dan share margin. Hasil penelitian menunjukkan bahwa pengolahan susu kerbau menjadi Dali ni horbomenghasilkannilai R/C sebesar 1.76 dan ROI sebesar 76.21 % dengan arti bahwa usaha Dali ni horbo menguntungkan sekaligus layak untuk diusahakan. Saluran pemasaran Dali ni horbo diDesa Sabungan Ni Huta, Kecamatan Ronggur Ni Huta, Kabupaten Samosir terdiri dari 2 saluran. Saluran I yaitu : Pengolah Dali ni horbo(Produsen) ® Rumah Makan ® Konsumen, sedangkan saluran II yaitu : pengolah Dali ni horbo(Produsen) ® Pedagang Pengecer ® Rumah Makan ® Konsumen. Efisiensi pemasaran pada saluran I sebesar 15,00 %, sedangkan saluran pemasaran II sebesar 20,00 %.  Kedua efisiensi pemasaran tersebut lebih kecil dari 50 %, sehingga dapat dikatakan bahwa pemasaran Dali ni horbo untuk saluran I dan II tergolong efisien.  Saluran pemasaran I lebih efisien dibandingkan saluran pemasaran II. ABSTRACT  The purpose of this research is to find out: (1) financial of buffalo milk processing business into Dali ni horbo, (2) Dali ni horbo marketing channel and (3) marketing efficiency of Dali ni horbo. The study was conducted in the Sabungan Ni Huta Village, Ronggur Ni Huta District, Samosir Regency, North Sumatra Province. The location selection was carried out deliberately (purposive) with the consideration that the location was one of buffalo milk producers and Dali ni horbo in Samosir Regency. The type of data used are primary data and secondary data with a total sample of 46 people. The data analysis method used is the analysis of R / C ratio, Return On Investment (ROI), quantitative descriptive analysis and marketing margin analysis, price spread and share margin.The results showed that the processing of buffalo milk into Dali ni horbo produced an R / C value of 1.76 and an ROI of 76.21% with the meaning that the business of Dali ni horbo was profitable as well as worth the effort. The Dali ni horbo marketing channel in Sabungan Ni Huta Village, Ronggur Ni Huta District, Samosir Regency consists of 2 channels. Channel I, namely: Processors Dali ni horbo (Producers) ® Restaurants ® Consumers, while channel II namely: processors Dali ni horbo (Producers) ® Retailers ® Restaurants ® Consumers. Marketing efficiency in channel I was 15.00%, while marketing channel II was 20.00%. Both marketing efficiencies are smaller than 50%, so it can be said that Dali ni horbo marketing for channels I and II is classified as efficient. Marketing channel I is more efficient than marketing channel II.  

scholarly journals USING JUMBLED LETTERS TO IMPROVE STUDENTS VOCABULARY MASTERY

2019 ◽  
Vol 1 (2) ◽  
pp. 55-61
Author(s):  
Sri Wahyuni ◽  
Ali Wira Rahman
Keyword(s):  
Total Sample ◽  
Crossword Puzzle ◽  
Significant Difference ◽  
Before And After ◽  
Tenth Grade ◽  
Post Test ◽  
Quasi Experimental ◽  
And Control ◽  
Listening And Speaking ◽  
Academic Year

Vocabulary considered one of the important things to learn for students, the vocabulary is basic thing that students must be mastered in foreign language lessons, especially in English. Without vocabulary students will have difficulty in mastering skills in English such as writing, reading, listening and speaking.  Therefore, it is very important to find out the solution to enhance students’ vocabulary. The objective of the research is to find out whether or not using Jumbled letters can improve the students vocabulary of the tenth grade students in MAN 2 Barru and to find out whether or not using Crossword puzzle can improve the students vocabulary of the tenth grade students in MAN 2 Barru. This research applied quasi-experimental group design with two groups experimental and control class. The population of this research was the tenth grade students of MAN 2 Barru in academic year 2018/2019. The Total sample of the research was taken by using clustering random sampling which consisted of 141 students. From two classes taken from the population of the tenth grade students of MAN 2 Barru, X MIA 1 as the experimental class consisted 29 students and X MIA 3 as the control class that consisted 29 students. The result of the data analysis showed that there was a significant difference of students’ vocabulary before and after teaching vocabulary through jumbled word letters. The value of t-test pre-test 2.09 was higher than t-table 2.000, and the value of post-test 4.62 was higher than t-table 2.000, at the level significance a =0.05 and degree of freedom (df) = 56. It can be concluded that jumbled word letters can enhance the vocabulary of the tenth grade students’ of MAN 2 Barru

scholarly journals Analysis Of Elpiji Gas User Consumer Perception

2020 ◽  
Vol 2 (2) ◽  
pp. 51-56
Author(s):  
Aprian Sadlin ◽  
Sri Ernawati
Keyword(s):  
Sampling Method ◽  
Descriptive Analysis ◽  
Sampling Technique ◽  
Primary Data ◽  
Liquefied Petroleum Gas ◽  
Test Analysis ◽  
Processing Data ◽  
Cooking Process ◽  
Quantitative Descriptive ◽  
The City

This study aims to determine the perception of consumers of Liquefied Petroleum Gas (LPG) gas in Bima City. This type of research is quantitative descriptive. In this study the data used are primary data obtained from consumer LPG user questionnaires in the Bima City. Data were analyzed using univariable one-sample t-test analysis. The instrument was obtained from a questionnaire (questionnaire) that would be distributed and answered by LPG consumer users in the form of Likert scale questions. The population in this study is LPG consumer consumers in the City of Bima. The sample used is calculated using the formula Unknown Populations and the number of samples obtained is 96 consumers. As for the sampling technique using the accidental sampling method. After processing data using several statistical tools such as average values and descriptive analysis, the results of this study are the perceptions of LPG users who on average give good answers. LPG users state that the use of gas is more profitable than kerosene, in terms of cost being more economical, the cooking process is also faster and cleaner and there is no compulsion and receiving gas as a substitute for kerosene.

scholarly journals The difference of the salivary volume before and after drinking the rosella tea (Hibiscus sabdariffa)

2010 ◽  
Vol 22 (3) ◽  
Author(s):  
Mutiara Indah Permata Sari Islami ◽  
Edeh Roletta Haroen ◽  
Sri Tjahajawati
Keyword(s):  
In Vitro Study ◽  
T Test ◽  
Hibiscus Sabdariffa ◽  
Test Analysis ◽  
Community Benefits ◽  
Significant Difference ◽  
Before And After ◽  
Quasi Experimental ◽  
The Difference

Introduction: Roselle plants (Hibiscus sabdariffa) is one of the herbs that began to be used by the community. Benefits of this plant is quite a lot for health. The portion taken for consumption is the red flower petals. oselle tea is one of the sour beverages which can affect the salivary gland secretion. The purpose of this study is to analyzed the difference of salivary volume before and after drinking roselle tea. Methods: This study has been conducted to 40 students of Faculty of Dentistry, Padjadjaran University, ranging from 18-23 years of age with good general condition. This study is quasi-experimental in vitro study using the paired test analysis with α = 0,05 of the data collected from salivary volume. Results: The result of study indicates that the average of salivary volume before drinking roselle tea is 1,90 milliliter. After drinking roselle tea, the average of salivary volume is 4,54 milliliter. The result of paired test analysis shows that t-test is 16,172 and t-table is 2,022. The value of t-test > t-table. Result of statistic shown there is significant difference of salivary volume before and after drinking roselle tea. Conclusion: There is a difference of salivary volume before and after drinking roselle tea.

scholarly journals ANALISIS TINGKAT KEPUASAN PASIEN TERHADAP PENANGANAN TERAPI OKUPASI DI INSTALASI REHABILITASI MEDIK RSUP PROF. DR. R. D. KANDOU MANADO

e-CliniC ◽  
2015 ◽  
Vol 3 (2) ◽  
Author(s):  
Meilany D. Wongkar ◽  
Joudy Gessal ◽  
Leonard S. Angliadi
Keyword(s):  
Dynamic Condition ◽  
Medical Rehabilitation ◽  
P Value ◽  
Test Analysis ◽  
Purposive Sampling ◽  
Patients Satisfaction ◽  
Satisfaction Degree ◽  
Significant Difference ◽  
Before And After ◽  
The Impact

Abstract: Medical rehabilitation aims to lessen the impact of a disability and enhance the ability of people with disabilities, therefore, they can be involved in social interaction. One of the rehabilitation treatments is occupation therapy which helps individuals by giving suggestions and enhancing independence. Quality is a dynamic condition which fills or surpass the expectations. Quality is closely related to costumers’ satisfaction. It encourages the costumers to create a strong bond of relationship. This study aimed to obtain patients’ satisfaction degree toward the implementation of occupation therapy in the Medical Rehabilitation Installation Prof. Dr. R. D Kandou Hospital, Manado. This was a descriptive observational study. Sampleds were collected by using purposive sampling. The result of the T Test analysis showed that there was a significant difference between before and after the therapy with a p value = 0.000. Based on the result of the satisfaction degree to the variable of expectation and reality, the average obatined was 7.9. Conclusion: Patients’ expectation degree was higher than the reality of service that they received.Keywords: medical rehabilitation, occupation therapy, patients satisfaction degree.Abstrak: Rehabilitasi medik bertujuan untuk mengurangi dampak keadaan cacat dan meningkatkan kemampuan penyandang cacat sampai interaksi sosial. Salah satu pelayanan rehabilitasi ialah terapi okupasi, yang membantu individu dalam memberi anjuran dan menjamin bantuan untuk meningkatkan kemandirian. Kualitas merupakan kondisi dinamis yang memenuhi atau melebihi harapan. Kualitas memiliki hubungan yang sangat erat dengan kepuasan pelanggan, yaitu kualitas memberikan suatu dorongan kepada pelanggan untuk menjalani ikatan hubungan yang kuat. Penelitian ini bertujuan untuk mengetahui gambaran tingkat kepuasan pasien terapi okupasi di Instalasi Rehabilitas Medik RSUP. Prof. Dr. R. D. Kandou. Penelitian ini bersifat deskriptif observasional. Pengambilan sampel dilakukan secara purposive sampling. Hasil analisis uji t menunjukkan terdapat perbedaan bermakna sebelum dan sesudah terapi dengan nilai p = 0,000. Berdasarkan hasil uji nilai tingkat kepuasan terhadap variabel harapan dan kenyataan menunjukkan perbedaan dengan nilai rata-rata 7,9. Simpulan: Nilai harapan pasien lebih besar dari kenyataan pelayanan yang mereka terima.Kata kunci: rehabilitasi medik, terapi okupasi, tingkat kepuasan pasien

scholarly journals Pengaruh Pendidikan Kesehatan Terhadap Upaya Pencegahan Hipoglikemia Pada Pasien Diabetes Mellitus Di Ruang Intensive RSUD DR. Moewardi Surakarta Tahun 2016

2017 ◽  
Vol 2 (1) ◽  
Author(s):  
Arnis Prilli Dharmastuti ◽  
Dwi Ariani Sulistyowati
Keyword(s):  
Diabetes Mellitus ◽  
Health Education ◽  
T Test ◽  
Test Analysis ◽  
Value Of Knowledge ◽  
Glucose Levels ◽  
Variable Approach ◽  
Significant Difference ◽  
Before And After ◽  
Paired T Test

Abstract: Hypoglycemia, Health Education, Knowledge, Patient. Hypoglycemia is one of the complications faced by people with diabetes mellitus, ie blood glucose levels fall below 50 to 60 mg / dl. Hypoglycemia may occur acutely, suddenly and can be life-threatening. Management of diabetes mellitus one of them is health education, especially about complications, namely Hypoglycemia. The objectives of this study were 1) to identify the level of knowledge of diabetes mellitus patients about prevention of hypoglycemia prior to health education 2) to identify the knowledge level of diabetes mellitus patients about hypoglycemia prevention after health education 3) to analyze knowledge change about prevention of hypoglycemia in patients with diabetes mellitus before and after the provision of health education in the intensive space of Dr Moewardi Hospital in 2016. This research type is experimental with pre-experimental design, variable approach using pre and post test designs method and data analysis used is Paired T-Test. The result of this research is there is influence of health education toward prevention effort of hypoglycemia in patient of diabetes mellitus in intensive room of Dr Moewardi Hospital 2016. This is proved by Paired T-Test test analysis on the value of knowledge before and after given health education obtained t count = -19,090, whereas t table value 2,042 so value -t arithmetic <-t table (-19,090 <-2,042) and sig. 0.000 (<0.05) then Ho is rejected and Ha accepted, meaning there is a significant difference between the value of knowledge before and after being given health education about hypoglycemia. There is an influence of health education on prevention of hypoglycemia in people with diabetes mellitus in intensive space Dr Moewardi Hospital in 2016.

scholarly journals ANALISIS PERBEDAAN PENDAPATAN ASLI DAERAH (PAD) SEBELUM DAN SESUDAH PENGALIHAN PAJAK BUMI DAN BANGUNAN SEKTOR PERKOTAAN PERDESAAN (PBB-P2)

KINERJA ◽  
2017 ◽  
Vol 18 (1) ◽  
pp. 32
Author(s):  
Sigit Hutomo
Keyword(s):  
Secondary Data ◽  
Primary Data ◽  
Tax Collection ◽  
Local Revenue ◽  
Revenue Sources ◽  
Rural And Urban ◽  
Significant Difference ◽  
Before And After ◽  
The Difference ◽  
Regional Governments

This research is aimed to find empirical evidence on whether there is a significant difference between Regionally-Generated Income (Pendapatan Asli Daerah, or PAD) before and after the shift of the collection of Land and Building Taxes for Rural and Urban Sectors (Pajak Bumi dan Bangunan sektor Pedesaan dan Perkotaan, or PBB-P2) to regional governments. PAD is measured by local revenue sources. Three regencies/municipalities that have experienced the shift during the 2011-2013 period were selected for sampling. Secondary data were obtained from Revenue Realization Reports (Laporan Realisasi PAD) of Yogyakarta for the years 2011-2013, Revenue Realization Reports of Sleman and Bantul for the years 2012-2013, and PBB-P2 and the Sales Value of the Tax Object (Nilai Jual Objek Pajak, or NJOP) data obtained from DPPKAD. Meanwhile, primary data were obtained through interviews conducted with the PBB-P2 tax officers. The findings showed a significant difference of PAD. This, however, was not due to the shift of PBB-P2 tax collection to regional governments. The difference was caused by other revenue sources.Keywords: PBB-P2 tax collection shift, PAD

scholarly journals A Sustainable Tourism Based on a New Institutional Economics Approach: Ecotourism Based on the Community in the Gasan Gadang Fishermen Village

2021 ◽  
Vol 934 (1) ◽  
pp. 012031
Author(s):  
L Zamzami ◽  
A Azwar ◽  
E Ermayanti
Keyword(s):  
Environmental Impacts ◽  
Institutional Economics ◽  
Descriptive Analysis ◽  
New Institutional Economics ◽  
Environmental Aspects ◽  
Change Analysis ◽  
Community Based ◽  
Test Analysis ◽  
Significant Difference ◽  
The Impact

Abstract This study aimed to determine the patterns of development and implementation of community-based ecotourism management and identify the impact of the community-based ecotourism in Gasan Gadang Village on the economic, social, and environmental aspects of the surrounding community. The methodology used was descriptive analysis with a new institutional economics approach and the Kruskal-Wallis Test analysis. The patterns of development and implementation of community-based ecotourism management with all levels of social change analysis, including formal and informal rules such as culture, customs, habits of Gasan Gadang villagers, institutional and governance management, and even the economy, are considered good. The Community-based ecotourism management has adopted the theory of resource allocation among stakeholders of Gasan Gadang Village. The findings of this study showed that community-based ecotourism institutions and management bring positive impacts on economic, social, and culture. There was no significant difference among economic, social, and environmental impacts between the non-authorities and community-based ecotourism authorities of Gasan Gadang Village. Thus, it could be said that the benefits of community-based ecotourism received by the community were all the same. Everyone got positive benefits. However, based on the findings, it could be seen that the biggest difference was the economic impacts followed by the social impacts, while the smallest difference is the environmental impacts. From this situation, it could be concluded that the performance of community-based ecotourism authorities in Gasan Gadang Village was good and positively impacted the economic, social, and environmental aspects of the Gasan Gadang Village fishermen community.

scholarly journals THE IMPACT OF IFRS ADOPTION ON EARNINGS MANAGEMENT IN BANKING COMPANIES IN INDONESIA STOCK EXCHANGE

2016 ◽  
Vol 13 (2) ◽  
pp. 176
Author(s):  
Prima Santy ◽  
Tawakkal Tawakkal ◽  
Grace T. Pontoh
Keyword(s):  
Earnings Management ◽  
Stock Exchange ◽  
Research Result ◽  
Control Variable ◽  
T Test ◽  
Test Analysis ◽  
Ifrs Adoption ◽  
Significant Difference ◽  
Before And After ◽  
The Impact

The issue of the IFRSadoption as a standard that can lead to a reduction of earnings management. The research aimed to give empirical evidence concerning the impact of the IFRS adoption on earnings management, and the test of the difference level of earnings management between before and after the IFRS adoption. The research scope focused on the implementation of IFRS adoption particularly in PSAK No. 50 and PSAK No. 55 (revised 2006) concerningfinancial instruments. The research objects were the banking companies listed in Indonesia Stock Exchange for 4 years (2008-2011), i.e. as many as 23 banks. Samples were taken by using the purposive sampling technique. The main variables in this research are IFRS and earnings management,and includes several control variable, among others are, size, financial leverage, market to book value and institutional investors. The data were analyzed usingmultiple regression analysis and different t-test analysis. The research result indicates that the IFRS adoption has not effect the decreaseon the earnings management.Among the four control variables, the variable institutional investor is found not to have theeffect on earnings management, whereas the other three variables haveeffect.The result of the different t-test analysis also indicates that statistically there is not significant difference on the level of the earnings management between before and after IFRS adoption. Thus, based on this study concluded that the adoption of IFRS still allow for the occurrence of earnings management.

Sign in / Sign up

Export Citation Format

Share Document