Penelitian ini bertujuan untuk menganalisis pengaruh profitabilitas, ukuran perusahaan dan intellectual capital terhadap nilai perusahaan. Profitabilitas diukur dengan rasio return on equity (ROE). Ukuran perusahaan diukur dengan Logaritma natural total aset. Intellectual capital diukur dengan rasio value added intellectual efficiency method (VAIC™) dan nilai perusahaan diproksi dengan Price book value (PBV). Populasi dalam penelitian ini adalah perusahaan food and beverage yang go public di Bursa Efek Indonesia. Teknik pengambilan sampel digunakan dengan purposive sampling. Periode pengamatan dilakukan pada 2014-2018, dengan total sampel 11 perusahaan. Jumlah data observasi adalah 44 pasang data. Teknik analisis data menggunakan regresi linier berganda. Hasil penelitian menunjukkan bahwa secara simultan profitabilitas, ukuran perusahaan dan intellectual capital terhadap nilai perusahaan. Profitabilitas berpengaruh terhadap nilai perusahaan dengan arah negatif. Ukuran perusahaan tidak berpengaruh terhadap nilai perusahaan. Intellectual capital berpengaruh terhadap nilai perusahaan dengan arah positif.
Very few studies have been conducted on the banking agreement translation involving two languages of two different legal families. As a matter of fact, the translation of such agreements is getting more and more important in this globalized business world. This paper reports a study conducted to investigate how the terminology of a bank-client agreement is translated from English (common law) into Indonesian (civil law). With the subjects of four translators and one editor at a translation agency in Indonesia, this study analyzed the source text (ST) and target text (TT), provided collected data using questionnaires from the translators and interviewed the editor. The translators were not specialized legal translators, but they had experience in translating various kinds of text types, including legal texts. The editor had a long experience as a translator. The findings show that the translators tried to understand the meaning of the terms by contextualizing them and studying parallel text. It was also found out that there were two types of banking terms, i.e. traditional and non-translational service-related terms. The data also show that the terms of non-traditional banking services posed more problems. To find the candidates for equivalent terms, translators did five strategies, from studying examples from parallel texts to consulting online dictionaries. on the translators' decision-making step on the candidate terms to choose, it was also found that literal translation was used when the translators were not sure about a term meaning or no familiar synonymy was found. Later, it was also shown by the editor that sometimes literal translation did not work. When synonym and literal translation did fit, or when misunderstanding was predicted to occur, the editor resorted to borrowing or adding an extra word. These findings shed light on the problems and solution taken in translating the terminology. However, similar studies need to be done on other legal text types.
Keberhasilan pelaksanaan suatu program pendidikan untuk anak Taman Kanak-kanak sangat tergantung pada pengelolaan sumber belajar. Pentingya penggunaan media pembelajaran merupakan salah satu faktor yang senantiasa mendapatkan perhatian dari pengelola taman kanakkanak. Salah satu media edukasi bagi anak-anak adalah mainan. Untuk anak-anak berkebutuhan khusus, mainan edukatif sangat dibutuhkan dikarenakan anak membutuhkan treatment yang lebih. Masalah yang terjadi di TK PAUD Al-Fasha adalah kurangnya mainan edukatif yang tersedia untuk mendukung pembelajaran mereka. Mainan yang ada selain sudah using dan rusak, banyak yang hilang. Oleh karena itu, tim PKM Polinema mengadakan kegiatan Pengabdian Kepada Masyarakat di sekolah ini untuk membantu anak-anak lebih semangat dalam belajar dan terbantu dalam proses belajar. Respon dari sekolah, baik guru, kepala sekolah, dan penilik sekolah sangat baik terhadap kegiatan PKM ini. Mainan ini akan dimanfaatkan semaksimal mungkin untuk kebutuhan pembelajaran ABK..
Reciprocal teaching (RT) is a teaching procedure for reading comprehension involving direct instruction, modeling, feedback and repeated practice in four cognitive strategies, namely questioning, clarifying, summarizing, and predicting. The focus of Genre-based approach is to show students how meaning can be constructed with language and train them to make use of language to fulfill their needs. This approach proceeds through 4 steps: preparation, modelng, joint construction, independent construction, plus one additional step, publishing. Reciprocal teaching approach (RT) is used because it can incorporate speaking activities. The texts are selected based on the genre that will be used in the work sites, namely in the office setting. This article presents how to apply reciprocal teaching and genre-based approach to teach Business English at non-English Department of university level. This proposed strategy has been tried out at Business Administration Department of State Polytechnic of Malang. A sample lesson plan is given at the end of this article.
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