bluuebunny/crossref_metadata_2025_split huggingface dataset:
The Effect of Financial Performance on Economic Growth With Allocation of Capital Expenditures as Intervening Variable
Authors: Ayu L Anisya , Rahayu Sri , Junaidi Junaidi 
Published: September 2020

This study aimed to examine the effect of financial performance on economic growth with the allocation of capital expenditure as an intervening variable in District/City Governments in Jambi Province. The financial performance variables measured were the degree of fiscal decentralization, growth of PAD, effectiveness of PAD, financial efficiency and BUMD’s contribution. Data analyzed using path analysis with AMOS program were based on secondary data in the form of panel data sourced from district/city APBD datas in Jambi Province. The results showed that only the degree of fiscal decentralization, the effectiveness of PAD and financial efficiency had direct effect on the allocation of capital expenditure. In addition, only growth of PAD, effectiveness of PAD, financial efficiency and allocation of capital expenditures had direct effect on economic growth. The capital expenditure allocation variable only partially mediated the effect of the fiscal decentralization, PAD effectiveness and financial efficiency on economic growth.
Keywords: Financial Performance, Capital Expenditure, Economic Growth.
Effect of Tax Planning and Profitability on Earning Management With Firm Size as Moderating Variabel at Companies Listed on The Indonesia Stock Exchange in The Periode 2013-2018
Authors: Sihombing Nurianti , Diah PA Enggar , Gowon Muhammad 
Published: September 2020

This study aims to analyze the effect of tax planning and profitability on earnings management with company size as a moderating variable. The population of this study is companies listed on the Indonesia Stock Exchange (IDX) for the period 2013-2018. The selection of this sample uses a purposive sampling method. Hypothesis testing uses multiple linear regression analysis and Moderated Regression Analysis (MRA) with statistical procedures using SPSS software version 24.
The results showed partially that tax planning has an effect on earnings management. Meanwhile, profitability has no effect on earnings management. Simultaneously, tax planning and profitability have effect on earnings management. Based on the results of the MRA interaction test, company size can moderate the effect of tax planning on earnings management, but cannot moderate the effect of profitability on earnings management.
Keyword: Tax Planning, Profitability, Company Size, Management Earning.
Analysis of Factors Leverage, Liquidity, Profitability, Company Sizes, Managerial Ownership, and Institutional Ownership That Influences Voluntary Disclosure (Empirical Study of Companies in The Basic Industry And Chemicals, Miscellneus Industry and Con
Authors: Hasperi Poni , Rahayu Sri , Wiralestari Wiralestari 
Published: September 2020

This study entitled is Analysis of Leverage, Liquidity, Profitability, Company Size, and Managerial Ownership and Institutional Ownership Factors that Influence Voluntary Disclosure (Empirical Studies in Basic and Chemical Industrial Companies, Miscellaneous Industries and Consumption Industries of Goods Listed on the Indonesia Stock Exchange for 2015-2018 period). This study tested 65 companies after purposive sampling.
Significance test results show leverage, liquidity, profitability, company size, managerial ownership, and institutional ownership significantly influence voluntary disclosure. The results showed that leverage has no significant effect on voluntary disclosure, liquidity has no significant effect on voluntary disclosure, profitability has no significant effect on voluntary disclosure, firm size is not significant on voluntary disclosure, managerial investment has significant effect on voluntary disclosure, the institutional selection is significantly related to voluntary disclosure.
Keywords: Voluntary Disclosure, Leverage, Liquidity, Profitability, Company Size, Managerial Ownership, Institutional Ownership
Pengaruh Risk Based Bank Rating dengan Pendekatan RGEC Terhadap Pertumbuhan Laba Pada Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia 2016-2018
Authors: Susfayetti Susfayetti , Safelia Nella 
Published: September 2020

Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh Risk profile, GCG, Earning dan Capital terhadap pertumbuhan Laba pada Perusahaan Perbankan yang terdaftar di Bursa Efek Indonesia Periode 2016-2018? Sampel pada penelitian ini adalah perusahaan perbankan yang terdaftar di Bursa Efek Indonesia periode tahun 2016-2018. Teknik analisis yang digunakan dalam penelitian ini adalah regresi linear berganda. Hasil penelitian ini menunjukkan bahwa Risk Profile, GCG, Earning dan Capital mempunyai pengaruh signifikan secara simultan terhadap Pertumbuhan Laba pada perusahaan Perbankan. Risk Profile yang diproksikan dengan NPL, Good Corporate Governance (GCG) dan Capital yang diproksikan dengan CAR berpengaruh terhadap Pertumbuhan Laba, sedangkan Risk Profile yang diproksikan dengan LDR, Earning yang diproksikan dengan ROA, Earning yang diproksikan dengan BOPO, tidak berpengaruh terhadap Pertumbuhan Laba pada perusahaan Perbankan yang terdaftar di Bursa Efek Indonesia tahun 2016-2018.
Kata Kunci: Pertumbuhan laba, NPL, LDR, GCG, ROA, BOPO dan CAR
Pengaruh Corporate Social Responsibility, Kepemilikan Institusional dan Asimetri Informasi Terhadap Cost of Equity Capital Dengan Nilai Buku Ekuitas Sebagai Variabel Moderasi (Studi Pada Perusahaan Non Lembaga Keuangan Dalam Indeks Lq-45 Tahun 2015 - 201
Authors: Vain S Edison , Afrizal Afrizal , Yudi Yudi 
Published: September 2020

Penelitian ini bertujuan untuk mengetahui bagaimana pengaruh corporate social responsibility, kepemilikan institusional dan asimetri informasi terhadap cost of equity capital dengan nilai buku ekuitas sebagai variabel moderasi pada perusahaan non lembaga keuangan dalam indeks LQ-45 tahun 2015 – 2018. Penelitian ini bertujuan mengetahui pola hubungan kausal antara variabel independen dan variabel dependen pada 26 perusahaan non lembaga keuangan yang tergabung dalam LQ-45 dari tahun 2015 – 2018, dengan menggunakan data sekunder, pendekatan kuantitatif dan analisis menggunakan regresi data panel.
Pengungkapan Corporate Social Responsibility tidak berpengaruh terhadap Cost of Equity Capital. Kepemilikan institusional tidak berpengaruh terhadap cost of equity capital. Asimetri informasi berpengaruh positif dan signifikan terhadap cost of equity capital. Interaksi antara nilai buku ekuitas dengan corporate social responsibility tidak berpengaruh terhadap cost of equity capital. Interaksi antara nilai buku ekuitas dengan kepemilikan institusional berpengaruh positif dan signifikan terhadap cost of equity capital. Interaksi antara nilai buku ekuitas dengan asimetri informasi berpengaruh negatif dan signifikan terhadap cost of equity capital.
Kata Kunci: Cost of Equity Capital, Corporate Social Responbility, Kepemilikan Institusional, Asimetri Informasi, Nilai Buku Ekuitas.
Upaya Peningkatan Keterampilan Menyimak Pidato Persuasif dengan Menggunakan Konsep Peta Pikiran
Authors: Syarifullah Arif Wahyu 
Published: September 2020

Penelitian ini bertujuan untuk mengetahui peningkatan keterampilan menyaimak pidato persuasive dengan menggunkan konsep peta pikiran. Penelitian ini berbentuk PTK terdiri dari 3 Siklus dengan subyek penelitian kelas IX dengan subyek sejumlah 38 siswa. Berdasarkan data hasil penelitian yang telah penulis lakukan maka dapat disimpulkan sebagai berikut (a) kemampuan siswa menentukan hal-hal pokok pidato dan ceramah dari 49,20% meningkat menjadi 76,80%.(b) kemampuan siswa menentukan isi pidato dari 49,60% meningkat menjadi 76,00%.(c) kemampuan siswa menyimpulkan pesan isi pidato dari 50,68% meningkat menjadi 74,80%.(d) kemampuan siswa mengomentari isi pidato dan ceramah dengan alasan-alasan yang logis dan bahasa yang santun dari 52,80% meningkat menjadi 71,40%.2) sikap siswa dalam menyimak umumnya lebih baik dan benar Dari hasil penelitian dapat ditarik kesimpulan sebagai berikut:1) pelaksanaan tindakan sebagai upaya meningkatkan keterampilan menyimak siswa kelas IX C MTs Negeri 9 Kuningan tahun pelajaran 2019/ 2020 semester ganil dengan teknik peta pkiran telah dapat meningkatkan prestasi keterampilan menyimak siswa. Siswa lebih mudah melakukan kegiatan menyimak.
Performance test of Pikohidro Cross flow Water Turbine using multilevel double penstock
Authors: Purwantono Purwantono , Amin Bahrul , Aziz Abdul , Jasman Jasman , Kurniawan Andre 
Published: September 2020

This study aims to examine the performance of pico hydro scale cross flow water turbines using multilevel double penstock as a conductor of water flow. Multilevel double penstock is used to reduce the transportation process from highways that are affordable to four-wheeled vehicles / cars to the location of the installation of the turbine. This condition causes the need for small-scale water turbine designs with lightweight construction with a kock down system. Overall the picohidro scale turbine construction is needed relatively cheaper transportation costs, so that people who have not been reached by the PLN network can be touched by small and cheap electricity. Turbine construction data has a runner diameter of 170 mm, body dimensions 200 mm x 300 mm x 250 mm, frame 250 mm x 800 mm. Pool tando 600 mm x 1200 mm and penstock length 16m. The power produced is theoretically around 2500 watts, with a data flow of 50 liters / second and a water level of 8 m. 65% efficiency. The research method is analyzing the double penstock water flow, by making paralon pipes in stages, ranging from 5 incci diameter, 4 inches and 3 inches, flow analysis approach using a gradient line, where the incoming water velocity and water velocity come out until entering the transmitting pipe. The performance results of this turbine provide an average actual power of up to 2000 watts. The stability of the inlet water condition is used by the Tando pond as a water bath. If there is excess water in the sediment tank, the water gate is used out, where excess water will automatically flow into the exhaust channel.
EKSPERIMEN PEWARNAAN BATIK DENGAN BAHAN ALAMI BUAH NAGA (HYLOCEREUS UNDATUS)
Authors: Helmiati Helmiati , Misgiya Misgiya , Atmojo Wahyu Tri , Silaban Brisman 
Published: September 2020

AbstrakPenelitian ini bertujuan untuk mengetahui hasil karya eksperimen pemanfaatan bahan alam buah naga sebagai pewarna alami pada batik yang dilakukan oleh peneliti sendiri. Metode penelitian yang digunakan yaitu metode penelitian Deskriptif Kualitatifdengan mengikuti prosedur teknik tersebut maka peneliti menguraikan hasil karya eksperimen pewarnaan batik dengan bahan alami buah naga dan dengan penggunaan fiksator yang berbeda yaitu tawas, kapur dan tunjung.Dari hasil karya eksperimen yang diperoleh maka peneliti melakukan pengumpulan data melalui lembar pengamatan yang dinilai oleh pengamat. Hasil eksperimen karya batik tulis dengan menggunakan bahan alami buah naga didapatkan kesimpulan bahwa, hasil yang paling baik diantara ketiga pengunci warna tersebut adalah penggunaan fiksator tunjung, dari penilaian peneliti sendiri, peneliti menilai penyerapan warna sangat baik, kejelasan warna sangat baik, kerataan warna cukup dan juga kenampakan motif pencantingan yang baik dibandingkan dengan penggunaan fiksator tawas dan kapur penyerapan warna dan kejelasan warna cukup dan kerataan warna tidak baik. Sehingga bahan fiksasi tunjung lebih cocok digunakan dalam eksperimen pewarnaan batik dengan bahan alami buah naga. Kata Kunci: eksperimen, pewarnaan, batik, buah naga.AbstractThis study aims to find out the results of experimental work on the use of natural ingredients dragon fruit as natural dyes on batik that conducted by the researcher. The research method used is descriptive qualitative research method by following the procedure of the technique, the researcherdescribes the results of batik colouring experiments with dragon fruit natural ingredients and with the use of different fixators namely alum, chalk and tunjung.From the experimental work results obtained then the researchercollected data through the observation sheets that were assessed by observers. The results of experiments in batik using natural ingredients of dragon fruit can be concluded that, the best results among the three colour locks are the use of tunjung fixator, from the researchers' judgment, the researcher assesses the colour absorption is very good, the colour clarity is very good, the colourevenness is sufficientand also the appearance of good inclusion motifcompared to the use of alum fixator and chalk absorption of colour and colour clarity is sufficient and the colour evenness is not good. So that tunjung fixation is more suitable to use in batik colouring experiments with natural ingredients of dragon fruit. Keywords: experiments, colouring, batik, dragon fruit.
RESEPSI MASYARAKAT DAN WISATAWAN TERHADAP KARYA SENI MURAL DI KAWASAN KRUENG DHO DAN KRUENG DAROY KOTA BANDA ACEH
Authors: Susandro Susandro , Taruan Hatmi Negria , Ghifari Muhammad 
Published: September 2020

AbstrakKarya seni mural berkemungkinan dapat mendorong meningkatkan kepariwisataan, hingga sejalan dengan meningkatnya perekonomian suatu masyarakat atau perihal lainnya. Namun, persoalannya ialah karya seni mural bertentangan dengan suatu ketentuan, khususnya sebagaimana yang terdapat dalam syariat Islam. Secara jelas dinyatakan dalam syariat Islam, dilarang membuat gambar yang menyerupai makhluk yang bernyawa atau memiliki ruh, seperti gambar manusia dan hewan. Akan tetapi, gambar tersebut dapat ditemui di pagar dan dinding-dinding rumah warga di bantaran Krueng Dho dan Krueng Daroy, Kota Banda Aceh. Faktanya, Aceh merupakan satu-satunya provinsi di Indonesia yang menjadikan syariat Islam sebagai landasan hukum Peraturan Daerah. Tujuan penelitian ini tidak bermaksud ‘memperuncing’ kontradiktif tersebut, melainkan ingin mengetahui pandangan masyarakat terhadap karya seni mural dari perspektif Islami dan berbagai kemungkinan dampak lainnya. Guna mencapai tujuan tersebut, penelitian dilaksanakan dengan metode deskriptif kualitatif. Data dikumpulkan dengan cara observasi, melakukan wawancara – terencana maupun tidak terencana – kepada masyarakat yang dianggap relevan, serta studi pustaka. Kemudian hasil penelitian dibangun berdasarkan analisis terhadap data, paparan bagaimana resepsi masyarakat terhadap karya seni mural dari sudut pandang syariat Islam.Kata Kunci: syariat Islam, mural, kontradiktif, resepsi.AbstractMural art is most likely to be able to encourage increased tourism, so that it is in line with plans to increase people's income or other matters. However, the question is the mural art which is opposed to the provisions, especially those relating to Islamic law. Clearly stated in Islamic Shari'a, released images are released that have life or spirit, such as pictures of humans and animals. However, the picture can be found on the fence and walls of the houses of the residents on the banks of Krueng Dho and Krueng Daroy, Banda Aceh City. In fact, Aceh is the only province in Indonesia that makes Islamic Sharia a legal basis for Regional Regulations. The purpose of this study is not to discuss 'trusting' these contradictions, discussing the public about mural works from an Islamic perspective and various other perspective changes. In order to achieve this goal, the study was conducted using descriptive qualitative methods. Data is collected by observation, conducting interviews - unplanned - for the community considered relevant, as well as literature study. Then the research results are built based on an analysis of the data, a presentation about the community of mural art from the perspective of Islamic law. Keywords: Islamic sharia, murals, contradictions, receptions.
ANALISIS KARYA POSTER BERDASARKAN UNITY, LAYOUT, TIPOGRAFI, DAN WARNA
Authors: Kembaren Yohana Agatha , Kartono Gamal , Mesra Mesra 
Published: September 2020

AbstrakPenelitian ini bertujuan untuk, mendeskripsikan dan menginterpretasikan hasil karya poster peserta didik kelas XII IPS SMA Negeri 1 Kabanjahe, yang ditinjau berdasarkan unity (kesatuan), layout (tata letak), tipografi, dan warna. Populasi dalam penelitian ini berjumlah 24 karya poster peserta didik dengan sampel berjumlah 3 karya (12,5% dari total populasi) dan teknik yang digunakan adalah purposive sample. Data dianalisis menggunakan metode deskriptif kualitatif dengan cara mengetahui hasil validasi yang dilakukan validator, kemudian hasil validasi dianalisis berdasarkan kategorisasi yang berkaitan dengan objek yang diteliti yang meliputi kesatuan (unity), tata letak (layout), tipografi, dan warna. Dari total 24 karya peserta didik, karya no 5 memperoleh nilai tertinggi (94) ,nilai sedang dengan kategori baik karya no 17 (89) dan no 22 kategori baik dengan nilai terendah (86,5). Sebanyak 11 karya (46%) memperoleh predikat sangat baik (A) dan sebanyak 13 karya (54%) memperoleh predikat baik (B). Berdasarkan analisis diperoleh kesimpulan hasil bahwa nilai pada aspek unity (kesatuan), didapat rerata berjumlah 89, 25, untuk layout (tata letak), dengan nilai rerata 89,41, tipografi dengan nilai rerata 88,29, dan warna dengan nilai rerata 88,95. Secara umum rerata untuk empat kategori dapat dinterpretasikan berkualitas baik. Kata Kunci: poster, kesatuan, tata letak, tipograi.AbstractThe research aims is to describe and interpret the posters work of the 12th social grade students (XII SOS 1) Public Senior High School 1 Kabanjahe (SMA Negeri 1 Kabanjahe) , which are reviewed based on unity, layout, typography, and color. The population in this study amounted to 24 poster works by students with 3 sample works (12.5% of the total population) The technique used in this research is purposive sample . Data were analyzed using qualitative descriptive methods by knowing the results of the validation conducted by the validator, then analyzing the results of the validation based on the categorization relating to the object under study which includes unity, layout, typography, and color, then the results of the validation were analyzed based on the categorization relating to the object under study which included unity, layout, typography, and color. From a total of 24 works of students, work No. 5 received the highest score (94), intermediate value which in the good category work No.17 (89) and number 22 which good category with the lowest score (86.5). The Total of 11 works (46%) received an excellent rating (A) and 13 works (54%) received a good rating (B).Based on the analysis, the conclusion of the research results shows that the value of the aspect of unity obtained an average of 89, 25, for the layout with an average value of 89.41, typography with a mean value of 88.29, and color with a mean value 88.95. In general, the results of the mean scores for the four categories can be interpreted as good quality. Keywords: poster, unity, layout, typography.
ANALISIS KARAKTERISTIK VECTOR ART PADA VECTORINA MEDAN COMMUNITY TAHUN 2019 DITINJAU DARI ELEMEN VISUAL
Authors: Harahap Lulu Riskiah , Priyatno Agus , Sinaga Osberth , Sihite Onggal 
Published: September 2020

AbstrakPenelitian ini bertujuan untuk mengetahui karakteristik elemen-elemen visual yang terdiri dari garis, warna dan gelap terang pada karya vector art di Vectorina Medan Community tahun 2019. Adapun populasi yang terdapat dalam penelitian ini sebanyak 15 karya vector art di Vectorina Medan Community sehingga sampel yang ditetapkan dalam penelitian ini terdiri dari 3 karya dengan menggunakan teknik Purposive Sampling. Penelitian ini menggunakan metode kualitatif deskriptif untuk mengetahui dan mendeskripsikan kekuatan karakteristik vector art di Vectorina Medan Community yang dijadikan sampel berdasarkan karakteristik dari garis, warna dan gelap terang. Hasil penelitian menunjukkan, kekuatan elemen-elemen visual berdasarkan karakteristik adalah berasal dari penggambaran dan penentuan elemen-elemen visual yang baik seperti penempatan warna, gelap terang dan garis. Penelitian ini dilakukan di Vectorina Medan Community di mana permasalahan diangkat berdasarkan karya vector art yang ada di komunitas. Vector art merupakan salah satu karya grafis komputer di mana karya dibuat dengan Software berbasis Vector. Dari penelitian yang sudah dilaksanakan maka bisa disimpulkan karakteristik karya vector art Vectorina Medan Community sangat kuat. Kata Kunci: vector art, karakteristik, elemen visual.AbstractThis study aims to determine the characteristik of visual elementsconsiting of lines, colors and light dark on the work vector art in Vectorina Medan Community 2019. As for the population contained in this study as many 100 vector art works in Vectorin Medan Community so the sample determined in this study consisted of 15 words using a purposive sampling technique. This study uses a qualitative descriptive method to determine and illustrate the strength of the characteristics of vector art in the Vectorina Community in Medan, which is sampled based on the characteristics of lines, colors and light darkness. The results showed that the strength of visual elements based on characteristics came from the depiction and determination of good visual elements such as placement of colors, dark light and lines. This research was conducted at the Vectorina Community in Medan where problems arise based on vector art in the community. Vector art is one of the computer graphic works in which the work is made with Vector-based Software. From the research that has been done, it can be concluded that the characteristics of vectorina Medan Community vector art are very strong. Keywords: vector art, characteristics, visual elements.