ABSTRAKTujuan utama dari penelitian ini adalah untuk menganalisis rasio keuangan (yaitu leverage, profitabilitas, komposisi aset, likuiditas dan capital turnover) dalam mendeteksi kecurangan laporan keuangan. Model logit digunakan untuk mengidentifikasi perusahaan yang terkait dengan FFR. Perusahaan sampel yang terlibat dalam kecurangan diperoleh dari survei perusahaan barang konsumsi yang terdaftar di Bursa Efek Indonesia. Data tersebut mencakup periode tiga tahun dari tahun 2014 sampai 2016. Hasilnya menunjukkan bahwa leverage yang diproksikan oleh total hutang terhadap total ekuitas tidak signifikan sementara leverage yang dipaksakan oleh total hutang terhadap total aset signifikan. Komposisi aset dan likuiditas tidak signifikan terhadap FFR sedangkan profitabilitas dan capital turnover merupakan prediktor signifikan FFR. ASSETS
The purpose of this research was to analyze the influence of Transformational Leadership Style on Job Satisfaction and Organizational Commitment. The design of this research used primary data obtained by distributing questionnaires to 147 respondents, the employees of the State Gas Company located in Jakarta. Stratified Sampling Sample was used and data were analyzed by using Statistical Package for Social Sciences (SPSS). The method used to analyze data were Descriptive Statistic Method and Multiple Regression. From the result of this research, it can be concluded that there was a positive relationship between organizational commitment and transformational leadership, as well as a positive relationship between transformational leadership and job satisfaction.
This study discusses the Implementation of Online Learning in SMP Negeri 7 Padang. This research is a qualitative research and it uses the descriptive analytic approach which tends to use theoretical basis analysis used to guide the focus to be in accordance with the facts in the field. The research data were collected through interviews done to informants. Based on the results of the research implemented in two meetings, the author concludes that the implementation of online learning of Cultural Arts in music ensemble material to class VII.1 SMP Negeri 7 Padang is the use of WhatsApp Group media recommended by the assistant principle of Curriculum of SMP Negeri 7 Padang to deal with online learning so that learning activities still can be constructed even in a remote condition. The planning of online learning of music ensemble material is not optimal because the teachers do not create lesson plans specifically for the online learning process. The implementation of online learning in Cultural Arts in class VII is in accordance with the lesson plans implemented during face-to-face learning in the classroom. The online learning of Cultural Arts of the ensemble music material continues to run smoothly despite the simple learning. The learning outcomes of Cultural Arts of music ensemble of class VII are less than optimal because the learning activities are constructed without paying attention to the standards related to the preparation of online learning materials.Key words: Online Learning, Music Ensembless
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