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PENGARUH TINGKAT HUTANG DAN ARUS KAS AKRUAL TERHADAP PERSISTENSI LABA (STUDI PADA PERUSAHAAN PROPERTY AND REAL ESTATE YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2010-2014) Fitriana, Nurul
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 1, No 1 (2016): Agustus
Publisher : Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi

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Abstract

Abstract This research examines the influence of leverage and accrual cash flow to the earnings persistence on property and real estate companies listed in Indonesia Stock Exchange in 2010-2014. The research type used in this research is hypothesis testing, by using purposive sampling method and there are 150 samples to be analized of data that become the object to be researched.The data type used is secondary data obtained from the financial statements ended on 31 December, published by the capital market reference center in the Indonesia Stock Exchange. The analysis used is multiple linear regression to test the hypothesis.The results of this research are leverage and accruals cash flow simultaneously have an effect on earnings persistence. Leverage has a significant influence toward earnings persistence, nevertheless Accruals Cash Flow does not have influence toward earnings persistence.  Keywords— Leverage, Accruals Cash Flow and Earnings Persistence.
HUBUNGAN KOMPETENSI BIDANG KEAHLIAN TEKNIK GAMBAR BANGUNAN DAN MOTIVASI MEMASUKI DUNIA KERJA DENGAN KESIAPAN KERJA DI INDUSTRI JASA KONSTRUKSI FITRIANA, NURUL; ESTIDARSANI, NANIK
Jurnal Kajian Pendidikan Teknik Bangunan Vol 5, No 2 (2019)
Publisher : Jurnal Kajian Pendidikan Teknik Bangunan

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Abstract

Abstrak Penelitian ini bertujuan untuk mengetahui adanya hubungan antara kompetensi bidang keahlian teknik gambar bangunan, motivasi memasuki dunia kerja dan kesiapan kerja di industri jasa konstruksi pada siswa SMK jurusan Teknik Gambar Bangunan. Jenis penelitian yang digunakan adalah penelitian deskriptif korelatif dengan menggunakan dua kelas di SMK Negeri 3 Jombang dan satu kelas di SMK Negeri 2 Trenggalek. Pengumpulan data dalam penelitian ini diperoleh melalui pemberian instrumen motivasi memasuki dunia kerja, instrumen kesiapan kerja dan nilai menggambar rencana atap dengan perangkat lunak. Data yang diperoleh dianalisis dengan menggunakan korelasi sederhana dan korelasi parsial. Hasil analisis penelitian menunjukkan bahwa, terdapat hubungan yang positif dan signifikan antara kompetensi bidang keahlian teknik gambar dengan kesiapan kerja sebesar 0,190 (rendah), dan motivasi memasuki dunia kerja dengan kesiapan kerja sebesar 0,451 (sedang). Sedangkan, hasil analisis korelasi parsial antara motivasi memasuki dunia kerja dengan kesiapan kerja di industri jasa konstruksi dikontrol oleh kompetensi bidang keahlian teknik gambar sebesar 0,448 (sedang). Rendahnya korelasi antara kompetensi bidang keahlian teknik gambar dengan kesiapan kerja karena beberapa faktor yaitu siswa kurang memperhatikan saat guru menerangkan dan siswa mengerjakan soal menggambar dengan perangkat lunak tidak dengan sungguh-sungguh. Berdasarkan temuan penelitian ini, diharapkan kepada sekolah agar dapat meningkatkan kompetensi dan motivasi siswa untuk memasuki dunia kerja setelah lulus dari SMK dan dengan demikian maka siswa akan lebih siap untuk bekerja. Kata Kunci: Kompetensi Bidang Keahlian Teknik Gambar Bangunan, Motivasi Memasuki Dunia Kerja, Kesiapan Kerja
PERTUMBUHAN TANAMAN GAHARU (Aquilaria spp) YANG DIINOKULASI FUNGI MIKORIZA ARBUSKULA (FMA) DI BAWAH TIGA KONDISI NAUNGAN Fitriana, Nurul; Muin, Abdurrani; Fahrizal, M
JURNAL HUTAN LESTARI Vol 5, No 2 (2017): JURNAL HUTAN LESTARI
Publisher : Universitas Tanjungpura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26418/jhl.v5i2.20442

Abstract

The growth of agarwood in open area still not maximum, because agarwood is semitolerance that can not planted in open area, especially at the beginning of its growth. I need to be given some of treatments. The aim of this study to obtain information about mycorrhizal treatment and determine shade intensity to enhance the growth of agarwood (Aquilaria spp) in open area. The research work employed Split Plot Design with Randomized Block Design (RBD) which treatment factors are the type of shading as (main plot) and Arbuskula Mycorrhizal Fungi (AMF) as (sub plot). Variable observation: the growth of height, diameter, number of leaves and percentage of plant life agarwood. The result showed that Mycorrhizal treatment unsignificantly affects to height, diameter, and percentage of plant life, but significantly affect to a number of leaves. The best shade types are 60% paranet and vegetation shade to growth diameter and percentage of plant life. The interaction of plant with AMF under shade showed unsignificantly affect to growth agarwood. Keyword: Agarwood, Arbuskula Mycorrhizal Fungi and shade
PENERAPAN EKSPLORATORY DISCOVERY UNTUK MENINGKATKAN KETERAMPILAN PROSES SAINS DAN HASIL BELAJAR SISWA PADA MATERI KEANEKARAGAMAN HAYATI DI MAN 1 ACEH SELATAN nurul fitriana
Jurnal Ilmiah Mahasiswa Pendidikan Biologi Vol 2, No 4 (2017): Nopember 2017
Publisher : Jurnal Ilmiah Mahasiswa Pendidikan Biologi

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Abstract

ABSTRAKSalah satu solusinya adalah menggunakan model pembelajaran bertipe Eksploratory Discovery. Penelitian ini bertujuan mengetahui peningkatan hasil belajar dan keterampilan proses sains di kelas X MAN 1 Aceh Selatan.. Pendekatan yang digunakan dalam penelitian ini adalah kuantitatif, berjenis true experimental design dengan metode Control group pre-test-post-test. Hasil penelitian menunjukkan nilai rata-rata N-Gain hasil belajar kelas eksperimen dan kontrol adalah sebesar 65,16 dan 30,45. Penerapan model eksploratory discovery juga telah mampu meningkatkan keterampilan proses sains siswa di kelas eksperimen. Rata-rata besarnya peningkatan yang  terjadi adalah sebesar 11,44%. Kesimpulan dari penelitian ini adalah model pembelajaran eksploratory discovery dapat meningkatkan hasil belajar dan keterampilan proses sains siswa.Kata Kunci: Eksploratory Discovery, Hasil belajar, dan Keterampilan Proses Sains.
PENGARUH TINGKAT HUTANG DAN ARUS KAS AKRUAL TERHADAP PERSISTENSI LABA (STUDI PADA PERUSAHAAN PROPERTY AND REAL ESTATE YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2010-2014) Nurul Fitriana; Wida Fadhlia
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 1, No 1 (2016): Agustus 2016
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

 This research examines the influence of leverage and accrual cash flow to the earnings persistence on property and real estate companies listed in Indonesia Stock Exchange in 2010-2014. The research type used in this research is hypothesis testing, by using purposive sampling method and there are 150 samples to be analized of data that become the object to be researched.The data type used is secondary data obtained from the financial statements ended on 31 December, published by the capital market reference center in the Indonesia Stock Exchange. The analysis used is multiple linear regression to test the hypothesis.The results of this research are leverage and accruals cash flow simultaneously have an effect on earnings persistence. Leverage has a significant influence toward earnings persistence, nevertheless Accruals Cash Flow does not have influence toward earnings persistence.  Keywords— Leverage, Accruals Cash Flow and Earnings Persistence. 
Analisis Daya Saing Biji Kakao (Cocoa beans) Indonesia di Pasar Internasional Nurul Fitriana; Suardi Tarumun; Ermi Ermi Tety
Jurnal Online Mahasiswa (JOM) Bidang Pertanian Vol 1, No 2 (2014): Wisuda Oktober 2014
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Pertanian

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Abstract

Tujuan penelitian ini adalah untuk menganalisis perkembangan ekspor komoditi biji kakao Indonesia dan menganalisis daya saing biji kakao Indonesia di pasar Internasional. Data yang digunakan adalah data Time Series dari periode tahun 2001-2012 yang didapat dari berbagai sumber seperti International Trade Statistic, FAO, BPS, Ditjen Perkebunan etc. Metode analisis data yang digunakan adalah Indeks Spesialisasi Perdagangan (ISP), analisis Revealed Comparative Advantage (RCA), dan analisis Constant Market Share (CMS). Hasil penelitian menunjukkan bahwa selama periode 2001-2011 nilai ekspor kakao cenderung mengalami peningkatan. Nilai ISP selama periode 2001-2011 memiliki nilai positif yang menunjukkan bahwa Indonesia merupakan negara pengekspor biji kakao. Nilai RCA selama periode 2001-2011 memiliki nilai diatas 1 yang menunjukkan bahwa Indonesia memiliki keunggulan komparatif untuk komoditi biji kakao. Sedangkan analisis CMS selama periode 2002-2011 menunjukkan dari keempat efek yang mempengaruhi daya saing, daya saing Indonesia lebih banyak dipengaruhi oleh efek pertumbuhan standar yang mengindikasikan pertumbuhan ekspor biji kakao Indonesia lebih banyak dipengaruhi oleh pertumbuhan permintaan biji kakao dunia   Key words: biji kakao, daya saing, Revealed Comparative Advantage, Constant Market Share, Indeks Spesialisasi Perdagangan
MEMPERJUANGKAN AKSES PENDIDIKAN MELAMPAUI BATAS GEOGRAFIS DI FLORES TIMUR: TRANSISI DARI DESA KE SEKOLAH Yanuarius Payong Gega; Nurul Fitriana; Elza Jelita; Ega Santika; Azril Sapitra
ENTINAS: Jurnal Pendidikan dan Teknologi Pembelajaran Vol. 2 No. 2 (2024): JULI-DESEMBER
Publisher : CV. ADIBA AISHA AMIRA

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Abstract

Education is considered an inherent human right essential to the realization of sustainable development. However, certain remote areas, such as in remote areas of East Flores, struggle with limited access to quality education due to lacking educational infrastructure and challenging topographic terrain. The main objective of this investigation is to investigate initiatives formulated to overcome obstacles posed by lack of infrastructure and geographical barriers, thereby raising educational standards in remote corners of East Flores. Using qualitative methodology, the research carried out data collection through on-site observations, comprehensive dialogue with relevant stakeholders, and thorough scrutiny of existing literature. These findings highlight a variety of efforts, including the creation and improvement of educational facilities such as schools, libraries, and additional support structures; increasing the quality and quantity of educators through training schemes and incentive initiatives; exploitation of information and communication technology to transcend spatial barriers; cooperative efforts with national authorities, local administrations, and non-governmental entities to offer alternative education schemes; and fortification of community involvement and participation in the realm of education. This study lends credence to the formulation of adaptive educational tactics and regulations that are attuned to the particularities of the geographic landscape and infrastructure deficiencies in remote environments. Additionally, it explains the importance of multifaceted and collaborative methodologies in efforts aimed at improving the accessibility and quality of education in distance settings.
THE EFFECT OF SERVICE QUALITY ON COMMUNITY SATISFACTION IN REGIONAL DRINKING WATER COMPANIES (PDAM) IN PROVIDING CLEAN WATER IN SINJAI REGENCY Fitriana, Nurul; Sakawati, Herlina; Guntur, Muhammad
Jurnal Aktor Vol 4, No 2 (2025): February
Publisher : Universitas Negeri Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26858/aktor.v4i2.71933

Abstract

This study aimed to determine the effect of service quality on customer satisfaction in the Regional Water Company (PDAM) in providing clean water in Sinjai District. Research methods used a quantitative survey method (survey reseach) using explanatory approach or explanatory research to determine the effect between variables. This research used incidental Sampling technique (accidental sampling). Data collection techniques used questionnaires and documentation. Data analysis techniques used descriptive statistical analysis and inferential statistical analysis to explain the influence between variables descriptive. The results obtained the level of service quality is at category either with indicators Tangible (tangible), Reliability (reliability), Responsifines (responsiveness), Assurance (assurance), and Empathy (empathy).Community satisfaction is in the category of very satisfied with the indicators Service procedures, terms of Service, clarity of service personnel,Discipline of service personnel,responsibility of service personnel, Ability of service personnel, speed of Service, fairness of Service,Politeness and friendliness of officers, fairness of service fees, certainty of costs Service, Certainty of service schedules, environmental comfort, and security service. Based on data analysis shows the quality of Service have a significant influence on customer satisfaction of water users clean drinking water company in Sinjai district with the level the percentage of influence of 40.5%. This shows that the importance quality of service for the implementation of services to provided results in accordance with what customers expect
PENGARUH TINGKAT HUTANG DAN ARUS KAS AKRUAL TERHADAP PERSISTENSI LABA (STUDI PADA PERUSAHAAN PROPERTY AND REAL ESTATE YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2010-2014) Fitriana, Nurul; Fadhlia, Wida
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 1, No 1 (2016): Agustus 2016
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research examines the influence of leverage and accrual cash flow to the earnings persistence on property and real estate companies listed in Indonesia Stock Exchange in 2010-2014. The research type used in this research is hypothesis testing, by using purposive sampling method and there are 150 samples to be analized of data that become the object to be researched.The data type used is secondary data obtained from the financial statements ended on 31 December, published by the capital market reference center in the Indonesia Stock Exchange. The analysis used is multiple linear regression to test the hypothesis.The results of this research are leverage and accruals cash flow simultaneously have an effect on earnings persistence. Leverage has a significant influence toward earnings persistence, nevertheless Accruals Cash Flow does not have influence toward earnings persistence. Keywords Leverage, Accruals Cash Flow and Earnings Persistence.