Financial report produce information that can be used for decision made by internal such as management and employees and external such as investor, creditors and the government. However, sometimes users of financial statements are often concerned on earnings information without keep attention to the procedures used to make company profit information . This causes management to take earnings management actions. The purpose of this study was to determine the effect of profitability (Return on Asset – ROA, Return on Equity – ROE and Net Profit Margin – NPM) on earnings management in banking companies listed on Bursa Efek Indonesia (BEI). The sample used in this research is 23 banking companies listed on Bursa Efek Indonesia (BEI) within 2 years starting from 2016-2017. The research result shows that Return on Asset – ROA and Return on Equity – ROE has a significant positive effect on earning management, and Net Profit Margin – NPM does not have a significant effect on earnings management.
This study aims to determine the development of exports and imports of North Sumatra Province through export and import value indicators, balance sheets and trade ratios. Data analysis techniques in research are qualitative descriptive data analysis. The data sources in this study are secondary data downloaded through www.bps.go.id, especially data on exports and imports and the trade balance of economic goods groups in North Sumatra Province. The results showed that there was an increase and improvement that could be seen from the increase in the volume and value of exports of economic goods groups, a decrease in the volume and value of imports of economic goods groups as well as an increase in foreign trade ratios and a trade balance that showed positive foreign economic goods group controlled by exports.
Benchmarking is a method to improve performance and improve company competitiveness. This method has been commonly practiced by large companies and has recently been extended to small and medium enterprises (SMEs). However, the implementation between large and SMEs is very different. These differences are debated as an impact of company characteristics, specifically differences in the ability to develop and improve business. Typical SMEs face tough challenges to overcome their resource constraints. This limitation affects the decisions of SMEs in choosing their comparison partners. This research was conducted to fill the research gap regarding the use of the Benchmarking method and the AHP approach to SMEs, especially in determining Benchmark partners using the AHP approach. The use of benchmarking and AHP is illustrated by using SME objects that are engaged in the fashion sector, namely UKM Cotton.Go. The problem faced by UKM Cotton.Go is marketing communication that is not effective in creating sales so it needs to be determined benchmarking partner in making improvements to marketing communication. The use of AHP in determining benchmark partners helps SMEs to find out which benchmark partners have the best marketing communication performance.
The aims of this analysis are to explain the level of thinking of grade VIII students at SMP Negeri 1 Talang Ubi in solving Pythagorean Theorem questions based on Van Hiele's theory. The research approach used in this analysis is descriptive qualitative case study research. The subjects of this research were three students of grade VIII of SMP Negeri 1 Talang Ubi, South Sumatera Indonesia. The three students were chosen based on their test answers on the Pythagorean Theorem material, with one being a high-ability student, one being a medium-ability student, and one being a low-ability student. The study's data collection techniques included assessments, interviews, and documentation. Techniques for data processing include data reduction, data presentation, and conclusion. The findings revealed that high-ability students could complete all four stages of Van Hiele's thinking: imagination, interpretation, informal deduction, and deduction. Moderate students achieved three levels of Van Hiele's thinking, including visualization, analysis, and informal deduction, while low-ability students achieved only one level of Van Hiele's thinking, visualization.
The high number of tourist transport accidents in Indonesia makes transportation security as a factor that affects tourist risk perception. Electronic word of mouth (eWOM) about tourism places also affects the tourist risk perception. Research on the effect of travel risk perception on intention to travel has been done, but research on risk perception variables associated with accident risk perception has not been found. This research fills the research gap on the development of travel intention model which involves travel motivation, eWOM and risk perception variables associated with accident risk perception on island tourism using water transportation (ship) as the main transportation. This research used qualitative method by collecting data through depth interview, focus group disscusion and using literature study data as research data. The findings of this research are 10 indicators for accident risk perception variable, 10 indicators for travel motivation-push motivation variable, 7 indicators for travel motivationpull motivation variable and 5 indicators for eWOM variable. The model developed in this study is adapted to the characteristics of the island tourism in Indonesia that is considering the island tourist experience and the risk of tourism island perceived by domestic tourist of Indonesia.
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