scholarly journals ANALISIS PERBANDINGAN PENERIMAAN PPN &PPn BM SEBELUM DAN SESUDAH PENERAPAN METODE E-FILING PADA KPP PRATAMA SERANG

2020 ◽  
Vol 3 (2) ◽  
pp. 133-141
Author(s):  
Iroh Rahmawati
Keyword(s):  
Service System ◽  
Test Sample ◽  
Point Of View ◽  
Economic Life ◽  
Economic Point ◽  
State Revenue ◽  
Analysis Technique ◽  
Significant Difference ◽  
Before And After ◽  
Filling Method

From an economic point of view, taxes are state revenues used to direct people's lives towards prosperity. Tax as a driving force for people's economic life. By applying the e-filling method in the PPN & PPn BM tax service system, it is expected that state revenue can increase. The purpose of this study was to analyze the comparison of acceptance of PPN & PPn BM before and after the e-filling method was applied. Data analysis technique used paired test sample T-test with the help of SPSS. To find out whether or not the hypothesis was accepted, a comparison of tcount (-2,392) and t-table (2,201) was used. Based on calculations it is known that there was  no significant difference in the amount of PPN & PPn BM receipts before and after the e-filling method was applied.

scholarly journals ANALISIS EFEKTIVITAS PERATURAN KEMENTERIAN KEUANGAN NOMOR 169/PMK.010/2015 (PMK-169) (STUDI EMPIRIS ATAS PERUSAHAAN PUBLIK YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2015-2016)

ACCRUALS ◽  
2018 ◽  
Vol 2 (2) ◽  
pp. 11-19
Author(s):  
Arfah Habib Saragih
Keyword(s):  
Tax Avoidance ◽  
Lower State ◽  
Test Analysis ◽  
State Revenue ◽  
Analysis Technique ◽  
Control Regulation ◽  
Significant Difference ◽  
Before And After ◽  
Equity Ratio ◽  
The Government

State revenue from the taxation sector remains dominating over revenue from other sources. This revenue will be constantly increased in the future. In so doing, the Government has issued the Minister of Finance Regulation Number 169/PMK.010/2015 (PMK-169). This regulation sets the debt-to-equity ratio allowable for firms in general at four to one (4:1) and has been effective from tax year 2016. This is necessary to avoid thin capitalization practice that can lower state revenue from the taxation sector as it opens a tax avoidance opportunity for firms through interest-based debt. This research was intended to analyse the effectiveness of PMK-169 for firms listed on the Bursa Efek Indonesia over 2015 (before) and 2016 (after). By employing paired sample t-test analysis technique on 316 observations of 158 firms, it was proven that there was a significant difference in the debt-to-equity ratio as well as tax avoidance before and after the enactment of the regulation. The implication of this finding is that PMK-169 as a debt control regulation is considered effective to implement.

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.

scholarly journals EFEKTIFITAS METODE MENGAJAR KESELURUHAN DENGAN METODE MENGAJAR BAGIAN PERBAGIAN TERHADAP HASIL BELAJAR MENGUMPAN (PASSING) KAKI BAGIAN DALAM PADA PERMAINAN FUTSAL MAHASISWA FIK UNM

2020 ◽  
Vol 12 (1) ◽  
pp. 48
Author(s):  
Sudirman Sudirman ◽  
Andi Mas Jaya
Keyword(s):  
Experimental Method ◽  
Learning Outcomes ◽  
Degrees Of Freedom ◽  
Teaching Method ◽  
Treatment Method ◽  
T Test ◽  
Analysis Technique ◽  
Significant Difference ◽  
Before And After

This study aims to find out which is more effective between the overall method and the teaching method part by section on learning outcomes passing (passing) the inner leg in students who take Futsal learning. This research was carried out by an experimental method in total sampling. Thedata analysis technique used to test the hypothesis is the t-test, at a significant level α= 0.05, starting with calculating the t-count value to compare with the t-table value at a significant level of 95%. (1) The whole method is obtained by t-count = 4, the value listed in t-table with degrees of freedom (dk) = 15-1 = 14. A significant level of 5% is 2.14, so t-count> t-table, means that there is a convincing (significant) difference before and after being given the overall method treatment. (2) The teaching method part of division is obtained the value of t-count = 3.7, the value listed in t-table with degrees of freedom (dk) = 15-1 = 14. Significant level of 5% is 2.14, so t-count> t-table, means that there is a convincing (significant) difference before and after the treatment method is given in part. And (3) The overall method and the part-by-part teaching method obtained t-count = 3.2, the values listed in t-table with degrees of freedom (dk) = 15 + 15-2 = 28. A significant level of 5% is 2.05. So t-count> t-table.

scholarly journals PERBANDINGAN HARGA SAHAM PERUSAHAAN FARMASI BUMN SEBELUM DAN SESUDAH PENGEMBANGAN VAKSIN VIRUS CORONA (COVID-19)

2021 ◽  
Vol 7 (3) ◽  
Author(s):  
Morenly Marchel Welley ◽  
Franky N. S Oroh ◽  
Mac Donald Walangitan
Keyword(s):  
Capital Market ◽  
Stock Price ◽  
Vaccine Development ◽  
Share Price ◽  
Analysis Technique ◽  
Significant Difference ◽  
Before And After ◽  
The Difference ◽  
The Government ◽  
National Economies

ABSTRACT: The existence of an extraordinary event that occurred, namely the Covid-19 Pandemic, caused the global and national economies to experience obstacles. Not only does it have an impact on the economy, but this also has an impact on the capital market. The President's announcement regarding the development of the Covid-19 vaccine provides hope for the economy and capital market to revive. The state-owned pharmaceutical company appointed by the government has also benefited from vaccine development. The purpose of this study was to determine the difference in the share price of BUMN Pharmaceutical Companies before and after the development of the corona virus vaccine (Covid-19). The data analysis technique used in this study was the Paired sample t-test. The results showed that (1) the stock price of KAEF before the announcement of vaccine development and the stock price of KAEF after the announcement of vaccine development was a significant difference and (2) the stock price of INAF before the announcement of vaccine development and the stock price of INAF after the announcement of vaccine development had a significant difference.

scholarly journals Effect of incorporation of green tea extract in icing medium on the quality and shelf life of Nemipterus japonicas (Bloch, 1791) in chilled storage

2020 ◽  
Vol 67 (3) ◽  
Author(s):  
F Hassan ◽  
V. Geethalakshmi
Keyword(s):  
Shelf Life ◽  
Green Tea ◽  
Principal Component ◽  
Storage Conditions ◽  
Point Of View ◽  
Economic Point ◽  
Chilled Storage ◽  
Significant Difference ◽  
Chemical Attributes ◽  
Tea Extract

The present study was aimed at investigating the effect of inclusion of green tea leaf (GTE) extract (at 3 and 6% levels) in the icing medium employed during the chilled storage (2±1°C) of Japanese threadfin bream Nemipterus japonicus.Fish stored in normal ice (NI)was treated as control. Changes in microbiological, biochemical and sensory quality characteristics were monitored during the period of storage. Multivariate comparison was performed using principal component analysis (PCA) for the mean sensory, microbiological and chemical attributes. Samples stored in normal ice (NI) had only 8 days shelf life whereas both 3% GTE and 6% GTE stored samples had a shelf life of 16 days. From an economic point of view 3% GTE can be adopted for preservation of fish and there was no significant difference in the parameters between 3 and 6% GTE levels. Visualisation by PC plots clearly separated the investigated samples according to storage conditions, thus indicating the importance of GTEI treatment. The present study indicated that the application of GTE in ice (GTEI) is a promising technique to increase the shelf life of N.japonicus in chilled condition and hence the technique can be commercially exploited.

scholarly journals STUDI KOMPARASI: EFEKTIFITAS PSIKOEDUKASI TERHADAP ADAPTASI PASIEN FRAKTUR DI RSUD JOMBANG

2018 ◽  
Vol 1 (2) ◽  
pp. 74-80
Author(s):  
Zuhrotul Umaroh ◽  
Elsye Maria Rosa
Keyword(s):  
Intervention Group ◽  
Public Health Problem ◽  
Test Sample ◽  
T Test ◽  
Control Group ◽  
P Value ◽  
Major Public Health Problem ◽  
Control Group Design ◽  
Significant Difference ◽  
Before And After

Background: The injury is still a major public health problem throughout the country, where two-thirds occur in developing countries, including Indonesia. In Indonesia, recorded injury cases in 2013 reached 84,277 people (8.2%). The negative impacts caused by the fracture appears, which includes; psychological, social, and spiritual. The Department of Health reported that 15% of patients experiencing psychological stress fractures to depression. Psychoeducation efficient in the treatment process and decrease the symptoms of depression that is a component in the psychological response on the existence of a disability condition. Aim: the research aimed todetermine the effectiveness of psychoeducation to the physical adaptation among fracture patients in public hospital of Jombang Method: this is a quasi-experiment research with pre-test and post-test control group design. There were 16 respondents in control group and another 16 respondents for intervention group which was gathered with consecutive sampling. The data were analyzed with parametric analysis using paired sample t-test dan independent t-test. For testing the data normality distribution, Shapiro-wilk analysis was operated. Result: Paired t test sample stated that there was significant difference in the physical adaptation among fracture patients before and after the intervention of psychoeducation (p value = 0,000 ; CI 95% <alpha = 0,05). In the unpaired t test was obtained p value = 0.000; CI 95% <alpha = 0.05, which indicates a significant difference of fracture patients’ adaptation who has given psychoeducation intervention and who has not. Conclusion: the psychoeducation intervention  increasedphysical adaptation among fracture patients. Nurses must continue to develop and apply the procedures for implementing psychoeducation fractures primarily in patients with the aim to improve the adaptability of fracture patients.

scholarly journals Effect of Aerobic Loading on Static Balance in Young Athletes

2017 ◽  
Vol 5 (3) ◽  
pp. 154
Author(s):  
Öznur Akyüz
Keyword(s):  
Motor Skills ◽  
Point Of View ◽  
Static Balance ◽  
Young Athletes ◽  
Positive Acceleration ◽  
Significant Difference ◽  
Before And After ◽  
University Department ◽  
High Level ◽  
Determinant Factor

The fact that balances can also be a factor in performance distinction between athletes in athletic skills, and is considered to provide positive acceleration for physical development in which motor skills are exhibited. Human’s skill to ensure balance can be defined as a determinant factor in development of other motor skills. From this point of view, the purpose of the study is to investigate the effects of Aerobic Loading on Proprioception in Young Athletes. The research was composed of 18 young athletes registered in Ağrı Provincial Directorate of Youth and Sports Athletics Club. Tests of the participant athletes of the research were conducted in the Performance Laboratory of Ağrı ibrahim Çeçen University Department of Physical Training and Sports. After the data were collected, comparisons were made using percentage distributions, medians, and t-test. As a result of the research, it was seen that no effect at desired level occurred in static balances of athletes. It was detected that there was no significant difference between the static balance values taken prior to loading and the static balance values taken after loading (p> 0,05). In lactate measurements performed in order to detect fatigue conditions, differences at significant level (p≤0.05) were detected when the data taken before and after the study were compared. When the general characteristics of the participants are considered, the fact that they are elite athletes reminds that they may carry a high level of motor learning process along with them. This skill may be effective in the fact that static balance values remained unchanged following maximal loading.

scholarly journals Between Progress and Backwardness. A Look at the Housing Policy of the Period of the People’s Republic of Poland from the Social and Economic Perspective After 1989

2020 ◽  
Vol 38 (1) ◽  
pp. 57-82
Author(s):  
Jakub Kujawa
Keyword(s):  
Housing Policy ◽  
Public Discourse ◽  
Free Market ◽  
Third Republic ◽  
Point Of View ◽  
Economic Point ◽  
Economic Changes ◽  
The Social ◽  
Before And After ◽  
Housing Issue

AbstractThe article deals with the issue of the place, role and significance of the achievements of the housing policy of the Polish People’s Republic (PRL) and in the economy before and after 1989, observed from the contemporary social and economic point of view. In the period of systemic transformation, expert and opinion-makers were, in majority, critical of the achievements of the housing policy of the prior period. This led to the creation and subsequent consolidation in public discourse of the negative image of the housing construction of the PRL period. 30 years after the collapse of communism, during which time the free market economy developed and Poland became a member of EU, this topic requires a more objective look and a more focused approach to the range of socio-demographic and economic changes that took place during that period. The current perception of the problem is also influenced by the lack of solutions to the housing issue by successive governments of the Third Republic of Poland.

OPTIMIZE THE ORGANIZATION OF THE ACCOUNTING SERVICE AND OTHER SERVICE FUNCTIONS USING THE THEORY OF MANAGEMENT OF MASS SERVICE SYSTEMS

2020 ◽  
Vol 1 (12) ◽  
pp. 19-24
Author(s):  
I. A. SLOBODNYAK ◽  
◽  
P. V. ANTIPINA ◽  
Keyword(s):  
Service System ◽  
Point Of View ◽  
Service Systems ◽  
Mathematical Methods ◽  
Economic Point ◽  
Mass Service ◽  
Basic Performance ◽  
Service Theory

The article is devoted to considering the use of modern mathematical methods for the purpose of analyzing the effectiveness of organizing of various services of the organization. With the example of the accounting service it is shown how the basic performance of the service can be defined using the position of mass service theory. Proposes an interpretation of all the major variables in the model from an economic point of view. The model is universal and can be used to assess the operation of any service that meets the parameters of the mass service system.

scholarly journals Analisis Kinerja Keuangan Perusahaan Sebelum dan Sesudah Right Issue di BEI

2018 ◽  
Vol 7 (3) ◽  
pp. 1623
Author(s):  
Guido Gian Layuk Runtung ◽  
I Putu Yadnya
Keyword(s):  
Data Analysis ◽  
Financial Performance ◽  
Research Data ◽  
T Test ◽  
Financial Ratios ◽  
Paired Sample ◽  
Analysis Technique ◽  
Significant Difference ◽  
Before And After ◽  
The Right

The Purpose of this study was to analyze the diffrences in financial performance before and after right issue. Right issue a corporate action by the company by issuing new shares offered to existing shareholders. Sampling in this study using method purposive sampling. The samples in this research are 33 companies that conduct period 2011 – 2015. The financial performance in will be analysis through the five financial ratios namely CR, DER, TAT, ROA, and PER. This research data analysis technique using paired sample t test and Wilcoxon signed ranks test. The results showed that significant diffrences in TAT ratio before and after the right issue. While the research for the ratios of CR, DER, ROA, and PER showed no significant difference before and after right issue. These result indicate that the company’s financial performance two years after the right issue is more efficient in utilizing company’s assets in order to increase sales.

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