The research aims to knows partially and simultaneously the effect of the number of population, the gross domestic products and inflation toward local tax. Data collection in this research used secondary data. The population in this research amount 35 consist of 29 districts and 6 cities. Sample determination in this research use sample saturated which all population to be sample.The result of this research in the first hypothesis shows the number of population, the gross domestic products and inflation have effect simultaneously toward local tax with significance level of 0,000. The second hypothesis showed the number of population have effect partially toward local tax with significance on the level of 0,001. The third hypothesis showed the gross domestic products have effect partially toward local tax with significance on the level of 0,000. The fourth hypothesis showed inflation have no effect partially toward local tax with significance on the level of 0,915.
The purpose of the study was to analyze the size of the business, human resources and the use of technology on the quality of financial reports on MSMEs in Tegal Regency. This research method is a quantitative type with primary data using a questionnaire in data collection. The sample in this study is MSMEs in Tegal Regency. Sampling using purposive sampling technique is to determine the sample with certain considerations. The analytical tool used is using SPSS with multiple linear regression analysis. The results of the study partially show that the size of the business has no effect on the quality of financial reporting. Human resources have a significant effect on the quality of financial reports. The use of technology has a significant positive effect on the quality of financial reports. The results of the study simultaneously have a significant effect on the quality of financial reports in MSMEs in Tegal Regency.
Keywords: Business size; Human Resources; Technology Utilization; Quality of financial reports.
Efficiency is one of the parameters to measure the performance of the banking industry. This paper is using three stages to find out how the conditions of efficiency level of Islamic banking. Frontier and Stochastic Frontier Approaches are used to calculate the efficiency level and then averaged. Last, the determinants of efficiency were conducted by the Tobit Model. The data are 7 Sharia Commercial Banks during the period 2010 to 2017 which are chosen by purposive sampling. The study found the average efficiency level is 83.51% and is classified as less efficient. The Tobit model showed that all of the variables have not significant effect on efficiency level Islamic banking, except the ROA.
The library is one of the facilities in schools, universities or in the office and in the development of an increasingly advanced technology era and also libraries must follow technological developments that have begun to use e-libraries by reading e-books. For research in the case of the Putra Bangsa High School library, it does not have a digital library. In this study, SMA Putra Bangsa wants to create an E-library website for online reading. This study aims to search for books by implementing the Sequential Search method on the e-library application used to search for book data based on book titles, book categories and publishers which are array data 1 dimensions. In addition, to classify Putra Bangsa SMA data to find books that are recommended to website visitors by using the apriori algorithm method, this method determines the item set of the most popular books. So that this application allows readers to read efficiently and even read digital books through various devices that support browsing facilities using the internet
This research examines the effect of the quality of financial statements, age, guarantees, and terms of SME's on the level of credit received. This study uses primary data by distributing questionnaires to SME business respondents in Indonesia. The sample used was 90 respondents. The results of this study indicate that the quality of SME financial statements does not affect the amount of credit received, this is due to the still low quality of SME financial reports so that banks still doubt the relevance and reliability of the quality of their financial statements. While the age, colateral and term variables affect the amount of credit received by SMEs.
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