This study aims to analyze the influence of the firm size, ROA (Return on Assets), DER (Debt To Equity Ratio), and Total Asset Turnover for income smoothing, either partially or simultaneously. Variabels used in the study as independent variabels are firm size, ROA (Return on Assets), DER (Debt To Equity Ratio), and Total Asset Turnover. While the dependent variabel is income smoothing. The population in this study are all companies manufacturing food and beverage field are listed in the Indonesia Stock Exchange year of 2008-2011, as many as 14 companies, with a total sample of 8 companies that passed the stage purposive sampling. Analysis techniques that will be used this research is logistic regression to obtain an overall picture of the relationship between one variabel with another variabel. Processing is done by using logistic regression with SPSS version 19. Independent variabels used in this study are firm size, ROA (Return on Assets), DER (Debt To Equity Ratio), and Total Asset Turnover and income smoothing as the dependent variabel. The data analysis used in this study were descriptive statistics, assessing model fit,-2loglikehood, Cox's and Snell's R square nagekerke's R square, Hosmer and Lemeshow's goodness-of-fit test, and 2 x 2 classification tables. The test results in this study show that the simultaneous testing and retesting or separate company size (X1) significantly influence income smoothing (Y), while ROA (Return on Assets) (X2), DER (Debt To Equity Ratio) (X3) , and Total Asset Turnover (X4) does not have a significant impact on income smoothing (Y) as the dependent variabel.
In the academic world, every educational institution must have a tuition payment system, and with the rapid technological advances nowadays, educational institutions are required to create systems that are effective and efficient and relevant to current technology which will make it superior in competition within the scope of relevant agencies. At Raharja University, lecture payments still use a conventional system where transfer students and campus staff check which is considered less efficient. In this study, the writer uses a SWOT analysis between the virtual account payment system and the running system. The purpose of this study is to recommend the use of a Virtual Account in the payment of lectures at Raharja University. This research is expected to be a problem solving alternative that makes it easier for students to make financial payments, as well as facilitate campus monitoring of campus payments.
The development of today's technology is very advanced and very important to today's society. This proves that more and more information can be obtained through print media or electronic media and for nowadays social media can also get information. Currently Fave Hotel LTC Glodok Jakarta, the promotional media is provided through print media such as brochures, flyers and other print media or through social media such as instagram to provide information about the hotel. In order for the promotion media to be well communicated and accepted by the public through the promotion video will be easier to understand and the promotion video is presented with an interesting look by using software such as Adobe Premiere and Adobe After Effect for the editing of this promotional video. Adobe Premiere and Adobe After Effect to give the effect more attractive and easier to unify the video into one to become the desired video. The method used is data collecting observation, problem analysis, production concept method, design analysis method and mavib production concept (KPM) which include preproduction, production and postproduction. With this promotional video media it is able to make Fave Hotel LTC Glodok Jakarta easier to provide information to the public about the hotel. Promotional videos made with interesting concepts such as video bloggers (VLOG) for today are indeed in the interest of the wider community. With the aim of this research intends to make promoting media through video that is hopefully helpful and helpful to Fave hotel LTC Glodok Jakarta it is easier to provide information to the public about the hotel especially for lodging service users. The contents of this promo video include facilities available and the nearest destination tour of Fave Hotel LTC Glodok Jakarta.
Penelitian ini bertujuan untuk mengetahui pentingnya pengaruh peran komite dan pengawas terhadap pengelolaan dana BOS (Bantuan Operasional Sekolah) di sekolah dasar negeri. Dalam penelitian ini peneliti menggunakan metode kuantitatif. Sedangkan untuk responden penelitian adalah 158 orang guru yang mengajar di Sekolah Dasar di Kota Tangerang dan pengambilan sampelnya menggunakan rumus Slovin yang menghasilkan 115 responden. Teknik pengambilan sampel dilakukan dengan probability sampling. Data diperoleh dari data primer dengan menggunakan kuesioner, wawancara tidak terstruktur dan dokumentasi. Untuk analisis data, peneliti menggunakan regresi linier berganda dengan program SPSS versi 16.00. Hasil penelitian hipotesis menunjukkan bahwa variabel independen komite sekolah adalah 0,015
This study aims to examine the effect of firm size, profitability, capital structure and dividend policy on firm value. The statistical method used is multiple regression analysis. The type of data used in this study is secondary data whose data source is obtained from the Indonesia Stock Exchange for the 2018-2020 period. The population in this study are companies engaged in the food and beverage sector listed on the Indonesia Stock Exchange for the period 2018 - 2020 as many as 22 companies. The sampling technique was purposive sampling method. The results of this study indicate that firm size, profitability, capital structure have no effect on firm value, while liquidity has no effect on firm value
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