Penelitian merupakan suatu proses penyelidikan yang dilakukan secara aktif, tekun, dan sistematis yang bertujuan untuk menemukan, menginterpretasikan, dan menemukan fakta-fakta yang baru, serta mengembangkan kesimpulan dan menghasilkan teori baru yang sesuai dengan keadaan yang berlaku. Buku dengan judul "Metodologi Penelitian Kualitatif" merupakan buku ajar yang disusun sebagai media pembelajaran, sumber referensi dan pedoman belajar bagi mahasiswa. Buku ini juga akan memberikan informasi secara lengkap mengenai materi apa saja yang akan mereka pelajari. Pokok-pokok bahasan dalam buku ini mencakup: 1) Paradigma Penelitian Kualitatif; 2) Penelitian Kuantitatif vs Kualitatif; 3) Pendekatan Etnografi; 4) Pendekatan Naratif; 5) Pendekatan Studi Kasus; 6) Perumusan Masalah Penelitian Kualitatif; 7) Instrumen Penelitian; 8) Teknik Pengumpulan Data; 9) Analisis Data Penelitian Kualitatif; 10) Keabsahan Data Penelitian Kualitatif; 11) Desain Penelitian; 12) Variabel dan Cara Pengukurannya; dan 13) Menyusun Proposal Penelitian Kualitatif.
This study aimed at determining how the effect of the variabels of human resources’ quality, organizational commitment, and SIPKD on the implementation of accrual-based Government Accounting Standards in the Government of Balikpapan City district both partially and simultaneously. The population of the unit of analysis in this study was 18 official governments in Balikpapan City. The sampling was through the purposive sampling technique with total respondents of 72 people. The data collection was conducted through a questionnaire and the measurement was conducted through a Likert scale. The results of this study are partial, the variabel of the quality of human resources, organizational commitment, and SIPKD significantly affected the implementation of accrual-based Government Accounting Standards in the Government of Balikpapan City. Simultaneously, the quality of human resources, organizational commitment, and SIPKD significantly affected the implementation of accrual-based Government Accounting Standards in the Government of Balikpapan City.
This study aims to determine the effect of financial performance on firm value by disclosing corporate social responsibility and good corporate governance as a moderating variable. This research was carried out on the Indonesia Stock Exchange and accessed financial statements at the address www.idx.com. The independent variable in this study is financial performance. Variable moderation is corporate social responsibility and good corporate governance. The dependent variable is the value of the company. This research is a quantitative approach. The data used is secondary data in the form of the company's annual financial statements. The sample in this study is a Mining Company in Indonesia which is listed on the Indonesia Stock Exchange. The data retrieval technique used is the Proposal sampling technique with 17 sample companies within a period of 2 years, namely 2019 to 2020. Data analysis using multiple regression analysis with the help of SPSS version 24 program. The results of the study show (1) financial performance has an influence on company value positively, (2) corporate social responsibility has not been able to moderate financial performance against firm value, (3) good corporate governance has not been able to moderate financial performance against firm value.
This study aims to find how the implementation of value chain to achieve competitive advantage and cost drivers on primary activities and support activities at PT Makassar Agirsarana Utama (PT MAU). PT MAU is an exporting company that develops corn cob meals (CCM) business to meet export demand to Orient Generalize Co., Ltd. located in Naoetsu, Japan. This company utilizes agricultural waste that is corn cob to be a commodity with economic value that has not been utilized optimally in production centers in all regions of South Sulawesi Province. Value chain analysis is expected to provide a strategy to perform cost efficiency in achieving competitive advantage. This research is qualitative approach. The result shows that the activity that use the biggest cost is operational 36,36%, followed by out logistic 28,60%, company infrastructure 17,48%, human resource management 10,70%, purchasing 4,01%, and entrance logistic 2,86%. The primary activity in CCM production is the cost of non-value-added activities resulting in non-value-added costs in operational activities, out logistics, human resource management and corporate infrastructure. By using the value chain analysis, the company cannot eliminate such activities because it is important for long-term business of PT Makassar Agrisarana Utama (PT MAU) so that it is necessary to costs reduce consisting of labor costs, machine rental cost, container rental cost, office travel cost and consumption cost.
This study aims to determine the low Net Profit Margin at Aico Energy Technology, PT in Balikpapan. The variable used is Net Profit Margin as the dependent variable, while the independent variables are Cash Turnover (X1), Accounts Receivable Turnover (X2), and Inventory Turnover (X3). Using a sample of financial statements for seven years, the data analysis method was carried out with multiple linear regression models, classical assumptions, and hypothesis testing. Based on the results of the f-test showed that Cash Turnover, Accounts Receivable Turnover and Inventory Turnover simultaneously had a significant effect on the Net Profit Margin of Aico Energy Technology PT in Balikpapan. T test, Accounts Receivable Turnover has a significant effect, Receivable Turnover Variable partially has a significant effect on Net Profit Margin at Aico Energy Technology, PT in Balikpapan.
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