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The Influence of Capital Expenditures on Maintenance Expenditures in Regency or City Governments in West Sumatra Province M. Rizky Mahaputra; M. Ridho Mahaputra
Journal of Accounting and Finance Management Vol. 4 No. 4 (2023): Journal of Accounting and Finance Management (September-October 2023)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v4i4.276

Abstract

The research objective to be achieved is to provide empirical evidence that: Capital Expenditures have a significant effect on Maintenance Expenditures in the same year . Capital Expenditures have a significant effect on Maintenance Expenditures in different years. The difference in capital expenditure has a significant effect on the difference in maintenance expenditure in the same year. The type of data used in this research is secondary data. The data collection method is a documentation study method where the data collection time is in the form of a time series (time series/historical). This research uses a simple linear regression analysis method. The research results show that Capital Expenditures have a significant effect on Maintenance Expenditures in the same year, namely 2015, this is proven by a significance value of 0.000 < 0.05. Capital Expenditures have a significant effect on Maintenance Expenditures in different years. The difference in capital expenditures does not have a significant effect on the difference in maintenance expenditures in the same year, namely 2015, this is due to the significance value of 0.250 > 0.05.
Calculation of Value At Risk using Historical Simulation, Variance Covariance and Monte Carlo Simulation Methods M. Rizky Mahaputra; Andri Yandi; Amalina Maharani
Siber International Journal of Digital Business (SIJDB) Vol. 1 No. 1 (2023): (SIJDB) Siber International Journal of Digital Business (July - September 2023)
Publisher : Siber Nusantara Review & Yayasan Sinergi Inovasi Bersama (SIBER)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/sijdb.v1i1.7

Abstract

The purpose of this study is to measure the Value at Risk of single assets of companies listed on the Jakarta Islamic Index using the Historical Simulation, Variance Covariance and Monte Carlo Simulation methods. The research method is defined as a scientific way to obtain data with specific purposes and uses. The research design used in this study is a comparative study, this study uses data analysis methods with a quantitative approach. The results of the research are based on validity testing using the Backtesting Kupiec method and Basel traffic light known that all three methods are used in this study produces a valid (accurate) VaR value for used.
The Effect of Applying the Whole Brain Teaching (WBT) Learning Model on Student Learning Outcomes in Social Science Subjects (IPS) Class IV MIN Lubuk Buaya Padang Sitti Rizki Mulyani; M. Rizky Mahaputra
Siber International Journal of Education Technology (SIJET) Vol. 1 No. 1 (2023): (SIJET) Siber International Journal of Education Technology (July 2023)
Publisher : Siber Nusantara Review & Yayasan Sinergi Inovasi Bersama (SIBER)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/sijet.v1i1.15

Abstract

This study aims to determine whether the Whole Brain Teaching model influences the social science learning outcomes of fourth grade students at MIN Lubuk Buaya Padang. This research is in the form of quantitative research using a quasy experiment approach. The research population of grade IV students at MIN Lubuk Buaya totaled 78 people and the sampling technique was purposive sampling. Data collection techniques used tests, and test sheet data collection tools. The type of data is in the form of student learning outcomes. The data was processed using a difference test (t-test) and the results obtained were that the average value of the experimental group was higher than the average value of the control class.
The Influence of Audit Knowledge and Experience on the Detection of Regional Loss Findings M. Rizky Mahaputra; M. Ridho Mahaputra
Dinasti Accounting Review Vol. 1 No. 1 (2023): Dinasti Accounting Review (July - September 2023)
Publisher : Dinasti Research & Yayasan Dharma Indonesia Tercinta (DINASTI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dar.v1i1.248

Abstract

This study aims to obtain information and analyze the effect of audit knowledge and experience on the detection of regional loss findings. This research was conducted at the Regional Inspectorate of Sijunjung Regency. The sampling method used the personally administered questionnaires technique. The test used is multiple regression. The results of the study show that audit knowledge and experience have an effect on the detection of regional loss findings. Based on the results of multiple linear regression tests, it was found that the most dominant variable was audit knowledge.