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PENGARUH ASET TIDAK BERWUJUD DAN BIAYA PENELITIAN DAN PENGEMBANGAN TERHADAP NILAI PASAR PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PRIODE 2011-2015 ., Putu Erika Susanti; ., I Putu Gede Diatmika,SE,AK., M.Si.; ., NI KADEK SINARWATI, SE., M.Si.Ak.
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol 7, No 1 (2017):
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v7i1.10326

Nilai pasar merupakan persepsi pasar yang berasal dari stakeholder (investor, kreditur) terhadap kondisi keuangan perusahaan yang tercermin pada nilai saham perusahaan. Penelitian ini bertujuan untuk memperoleh bukti empiris mengenai pengaruh aset tidak berwujud dan biaya penelitian dan pengembangan terhadap nilai pasar pada perusahaan manufaktur yang terdaftar di Buras Efek Indonesia periode 2011-2015. Penelitian ini merupakan penelitian observasi non partisipan dengan menggunakan data sekunder yang diperoleh dari perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia selama periode 2011-2015 yang diunduh dari www.idx.co.id. Pengambilan sampel dalam penelitian ini menggunakan purposive sampling method, maka diperoleh sebanyak 35 sampel perusahaan dengan 150 pengamatan selama periode penelitian dari tahun 2011 sampai dengan 2015.. Data dianalisis dengan menggunakan teknik analisis regresi berganda dengan bantuan program SPSS versi 19. Hasil penelitian menunjukkan bahwa aset tidak berwujud dan biaya penelitian dan pengembangan mempunyai pengaruh positif dan signifikan terhadap nilai pasar pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2011-2015. Kata Kunci : Aset Tidak Berwujud, Biaya Penelitian dan pengembangan, dan Nilai Pasar Perusahaan Market value is a market perception coming from the stakeholder (investor, creditor) on the financial condition of a company and usually reflected from the value of shares of a company. The study aimed at obtaining empirical evidences about the effect of intangible assets and research and development costs on the market value of the companies. This study is in the form of non-participant observation research involving secondary data obtained from manufacture companies listed in the Indonesian stock exchange during the period of 2011-2015 downloaded from www.idx.co.id. There were about 35 companies with 150 observations as the samples selected based on purposive sampling method. The analysis was conducted by using multiple regression supported by SPSS software version 19. The results indicated that the intangible assets and research and development costs had a positive and significant effect on the market value at the manufacture companies listed in the Indonesian stock exchange during the period of 2011-2015. keyword : Intangible Asset, Penelitian dan pengembangan Cost, Market Value Companyâ€™s

Koleksi surat kabar langka Perpustakaan Nasional Republik Indonesia sebagai sumber penelitian sejarah global Frial Ramadhan Supratman
Jurnal Kajian Informasi dan Perpustakaan Vol 8, No 1 (2020): Accredited by Ministry of Research, Technology and Higher Education of the Repub
Publisher : Universitas Padjadjaran

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24198/jkip.v8i1.25212

Rare newspapers are one of the primary sources that can be used in historical research. Historians often use newspapers as a source of research. Therefore historians often come to the National Library of the Republic of Indonesia to conduct consultations on newspaper collections. Librarians should help historians find this main source. Thus, this research explains how the rare newspaper collection can be useful for historians in researching global history. The method used in this paper was descriptive qualitative. This method conducted a description and analysis to a research object, where the researcher a qualitative analysis of the research object. This study surveyed ten newspapers and sorted them into six papers, which were then analyzed. From the study results, the authors found that six rare newspapers in the National Library of the Republic of Indonesia could be used as a primary source in researching global history. The six papers were 'Oetoesan Hindia', 'Pancaran Warta', 'Keng Po', 'Warta Hindia', 'Pemandangan', and 'Soeara Oemoem.’ The conclusions of this research are; first, newspapers can be used as a primary source of global history because they contain writings that respond to global dynamics. Second, criteria for newspapers that can be used as a source of global history research are those that provide information and opinions on global developments.

Peran Unit Penelitian dan Pengembangan (Litbang) Harian Serambi Indonesia Terhadap Sarana Temu Balik Informasi untuk Jurnalis Fitri Rahmasari; Zikrayanti Zikrayanti
Jurnal Adabiya Vol 21, No 1 (2019): Jurnal Adabiya
Publisher : Universitas Islam Negeri Ar-Raniry Banda Aceh

This research "The Role of Research Units and Development (R & D) newspaper of Serambi Indonesia towards information seeking behavior for Journalist." this research examine (1) how the role of the research unit and development ( R & D) newspaper of Serambi Indonesia towards information seeking behavior for journalist and to know (2) how was form Information Seeking behavior for journalist on document R & D newspaper of Serambi Indonesia. This research used methods qualitative using Interview and documentation. The results of this research is to show that role R & D newspaper of serambi Indonesia as documentator, supplier data requirements for internal parties and external, provider source information newspaper, compiler news thematic, data supplier for commercial necessity, archiver history newspaper of Serambi Indonesia, and companion content visual. In order to information seeking behavior journalist that is through set document the results coverage journalist, indexation based on title news, date published news, and covering news, accordingly with needs information use, strategy searches have done based on title news, date published, and covering news, browse set documents found, and judgment relevance.

Permasalahan dan Rumusan Perbaikan Pengelolaan Dana Penelitian di Indonesia Dalilah, Elih; Pratama, Fitrah
Integritas : Jurnal Antikorupsi Vol. 6 No. 1 (2020): INTEGRITAS: Jurnal Antikorupsi
Publisher : Komisi Pemberantasan Korupsi

Even though 2019 IndonesiaÃ¢â‚¬â„¢s research fund rising to 0.28% of GDP, its expenditure is dominated by operational cost rather than to actual research cost. The operational cost is also tended to skyrocket from 2016 and reach 47.22% of the total cost in 2019. Besides the allocation inappropriateness, research fund is allegedly misused in forms of fictitious research, overlapped activities, fund reduction to 10%-50%, unregulated allocation and use, and budget deposition. Therefore, Corruption Eradiacation Commission was conducting a study using policy research based on qualitative approach in order to identify problems and formulate research policy corrective recommendation. Based on the study, the main research problems experienced by Indonesia was caused by the absence of detailed standard regarding to definition, sources, use mechanism, budget monitoring of research fund as well as the unclear research expenditure component. These problems potentially escalate the researcherÃ¢â‚¬â„¢s mens rea to manipulate their research activities. Therefore, the government and stakeholders are encouraged to regulate in detail including those problems which is applied to all research institution.

Analisis Prioritas Program Penelitian dan Pengembangan Bidang Energi Baru dan Terbarukan di Lembaga Ilmu Pengetahuan Indonesia Wati Hermawati; Ishelina Rosaira Poerbosisworo; Sayim Dolant
STI Policy and Management Journal Vol 7, No 2 (2009): Warta KIML (Journal of S&T Policy and R&D Management)
Publisher : Center for Science and Technology Development Studies, Indonesian Institute of Sciences

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Penelitian Transfer Pricing di Indonesia: Sebuah Studi Kepustakaan Amardianto Arham; Amrie Firmansyah; Aji M. Elvin Nor
JURNAL ONLINE INSAN AKUNTAN Vol 5 No 1 (2020): Jurnal Online Insan Akuntan (Juni 2020)
Publisher : Penelitian dan Pengabdian Masyarakat Universitas Bina Insani

Abstrak: Penelitian ini bertujuan untuk melakukan pemetaan atas berbagai hasil penelitian terkait transfer pricing di Indonesia dan memberikan rekomendasi agenda riset transfer pricing di masa depan. Pemetaan dilakukan berdasarkan tingkat topik penelitian, metode penelitian, variabel penelitian, dan hasil pengujian. Penelitian ini menggunakan metode kualitatif dengan pendekatan bibliografi. Objek yang digunakan dalam penelitian ini yaitu sebanyak 41 artikel hasil penelitian yang diterbitkan oleh jurnal yang telah terakreditasi SINTA atau terindeks Scopus sejak tahun 2000 sampai dengan awal tahun 2020. Hasil penelitian menunjukkan bahwa mayoritas tingkat topik penelitian yang paling banyak dibahas yaitu determinan transfer pricing. Sebagian besar penelitian menggunakan metode kuantitatif. Mayoritas penelitian kuantitatif menggunakan transfer pricing aggressiveness sebagai variabel dependen. Sebagian besar penelitian kuantitatif menggunakan tiga variabel independen yaitu, pajak, tunneling incentive, dan mekanisme bonus. Mayoritas hasil pengujian atas pengaruh pajak dan tunneling incentive terhadap transfer pricing aggressiveness menunjukkan pengaruh positif, sedangkan mayoritas hasil pengujian atas pengaruh mekanisme bonus menunjukkan tidak ada pengaruh. Kata kunci: Transfer Pricing, Penelitian, Indonesia. Abstract: This study aims to map various research results related to transfer pricing in Indonesia and and provide recommendations on the transfer pricing research agenda in the future. Mapping is based on the research topics, research methods, research variables, and test results. This study uses a qualitative method with a bibliographic approach. The objects used in this study are 41 research articles published by SINTA accredited journals or Scopus indexed since 2000 until early 2020. The results show that the most discussed research topics are determinants in transfer pricing. The majority of quantitative studies use transfer pricing aggressiveness as dependent variable. Most quantitative studies use three independent variables namely, taxation, tunneling incentives, and bonus mechanisms. The majority of testing results on the effect of taxation and tunneling incentives on transfer pricing aggressiveness show a positive effect, while the majority of test results on the effect of the bonus mechanism show no effect. Keywords: Transfer Pricing, Research, Indonesia.

PORTOFOLIO INVESTASI SEBAGAI ALTERNATIF KEPUTUSAN DI PASAR MODAL (Studi Penelitian pada Saham Bursa Efek Indonesia 2012) Sipahutar, Robinson
Jurnal Manajemen dan Bisnis Vol 20 No. 1 Tahun 2020
Publisher : UNIKA Santo Thomas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54367/jmb.v20i1.685

Robinson Sipahutar, 2015. Portfolio Analysis is one of the alternative alternative tools in making investment decisions in stocks. In investing, if it only depends on one type of stock, it is likely that many investors will bear the risk. This stage involves identifying which securities will be chosen to form a portfolio and what proportion of funds will be invested in each of these securities. The selection of these securities (in other words, investors diversify) is intended to minimize the risk borne. The selection of these securities will be influenced by risk preferences, cash needs patterns, and tax status. Investment decisions are decisions taken by investors to allocate the funds they have in the form of certain assets (financial assets) in the hope that they will get economic benefits in the future. If the decision taken is to buy a certain number of shares, then that is expected to get dividends and capital gains if the shares are resold. The main consideration for fund owners (investors) in optimizing investment decisions is to maximize the level of return on investment (risk) for certain investments (Saragih et al., 2006). The making of an investment decision framework largely determines the success of an investor in optimizing the level of investment returns and reducing as little as possible the risks faced (Markowitz, 1952). In connection with the above, the main problem in this study is how to design an optimal portfolio simulation which is a combination of LQ 45 liquid stocks listed on the Indonesia Stock Exchange (IDX). The research data was conducted on LQ 45 shares during the period March - June 2012. The variables of this study were stock prices, returns, standard deviations of returns. The statistical method used is the F-test for homogeneity of variants. The results showed that only 16 stocks had optimal portfolios. Optimal portfolio, characterized by high return and low risk.

PERKEMBANGAN PENELITIAN LITERASI SAINS DALAM PEMBELAJARAN FISIKA DI INDONESIA Nurhasanah Nurhasanah; Jumadi Jumadi; Luh Devi Herliandry; Melta Zahra; Maria Enjelina Suban
EDUSAINS Vol 12, No 1 (2020): EDUSAINS
Publisher : Faculty of Education and Teacher Training, UIN (State Islamic University) Syarif Hidayatul

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/es.v12i1.14148

THE DEVELOPMENT OF SCIENTIFIC LITERACY RESEARCH IN PHYSICS LEARNING IN INDONESIAAbstractScientific literacy is one topic that is starting to get much attention in the academic field. Mastering the ability of scientific literacy is essential for everyone to solve problems. Scientific literacy in physics is very important for life in the era of science and technology. This study aims to provide an overview of research related to scientific literacy in learning physics in Indonesia. This study is to determine the distribution and description of scientific literacy research that has been done so that it is expected to provide direction in conducting further research, improvement, and policy. This research used a descriptive content analysis study method. The instrument used the adopted Paper Classification Form or PCF by Kizilaslan et al. Analysis was carried out on 59 articles relating to the scientific literacy in physics published in 2012-2019. Scientific literacy research in physics in Indonesia continues to increase until its peak in 2018, dominated by topics research in media development, teaching materials, or other learning components that aim to develop student scientific literacy. High school students become a sample that is often used in research, with most using a sample size of 51-100. Types of quantitative research methods and test instruments become more dominant than others. The definition of scientific literacy that is widely used in physics education research in Indonesia is the definition of scientific literacy by PISA. AbstrakLiterasi sains merupakan salah satu topik yang mulai banyak mendapat perhatian dalam bidang akademik. Hal ini dikarenakan penguasaan kemampuan literasi sains yang penting bagi semua orang untuk menyelesaikan masalah. Literasi sains pada fisika sangat penting untuk kehidupan di era sains dan teknologi. Tujuan dari penelitian ini untuk memberikan tinjauan umum terkait penelitian literasi sains dalam pembelajaran fisika di Indonesia. Hal ini untuk mengetahui distribusi dan deskripsi penelitian literasi sains yang telah dilakukan, sehingga diharapkan dapat memberi arahan dalam melakukan penelitian, perbaikan maupun kebijakan lebih lanjut. Penelitian ini menggunakan metode descriptive content analysis study. Instrumen yang digunakan mengadopsi Paper Classification Form atau PCF oleh Kizilaslan et al. Analisis dilakukan terhadap 59 artikel berkaitan dengan literasi sains fisika yang dipublikasikan dalam rentang 2012-2019. Penelitian literasi sains fisika di Indonesia terus mengalami peningkatan hingga puncaknya pada tahun 2018, didominasi oleh topik penelitian pengembangan media, bahan ajar, atau komponen pembelajaran lainnya yang bertujuan untuk mengembangkan literasi sains siswa. Siswa SMA menjadi sampel yang sering digunakan dalam penelitian, dengan sebagian besar menggunakan ukuran sampel 51–100. Jenis metode penelitian quantitative dan instrument tes mendominasi dibandingkan lainnya. Definisi literasi sains yang banyak digunakan dalam penelitian literasi sains fisika di Indonesia yakni definisi literasi sains menurut PISA.

STRUKTUR BARU ORGANISASI LEMBAGA PENELITIAN DAN PENGEMBANGAN PEMERINTAH DI INDONESIA: Sebuah Konsep dan Respon atas Kebijakan Penataan dan Penguatan Organisasi dalam Reformasi Birokrasi Prakoso Bhairawa Putera, Husein Avicenna Akil, Erman Aminullah, Budi Triyono, dan Dudi Hidayat
Jurnal Borneo Administrator Vol. 9 No. 3 (2013)
Publisher : Pusjar SKPP Lembaga Administrasi Negara

Currently, Indonesian research and development (R&D) institutes is not considered to provide a real and significant contribution to the economy of the nation. Therefore, it is required institutional reform which is in line with bureaucratic reform policy. The main reform which is believed to enhance R&D institutes' role in the economy is the arrangement of organizational structure as one of bureaucratic reform aspects. This study attempts to analyze the existing organizational structure and compared to the ideal one. The analysis showed that the organizational structure of R & D institutes should refer to the latest developments and demand conditions. It is characterized by its flat and specific organizational structure, non-bureaucratic management support, simple, and flexible, as well as the absence of a clear division between their respective expertise. The new paradigm of organizational structure of R & D institute emphasis on strict separation between zones and administrative support; technical scientific zone, and zone facilities and business development.Keywords: Organizational Structure, Government Research and Development Institute, Structuring and Strengthening Organizations, Bureaucratic ReformSaat ini lembaga penelitian dan pengembangan (litbang) di Indonesia masih dianggap belum mampu memberikan kontribusi nyata dan signifikan bagi perekonomian bangsa. Kondisi ini menuntut perlunya dilakukan pembenahan terhadap kelembagaan litbang itu sendiri. Hal itu sejalan Kebijakan Reformasi Birokrasi, dimana ada sejumlah aspek yang perlu dilakukan penataan/pembenahan. Salah satunya melalui penataan struktur organisasi. Penelitian ini merupakan penelitian kebijakan dengan tipe Review of Existing Research. Hasil analisis menunjukkan bahwa struktur organisasi litbang haruslah mengacu pada perkembangan dan tuntutan kondisi terkini. Hal ini dicirikan dengan bentuk organisasi yang ramping dan spesifik, dukungan manajemen yang tidak birokratis, sederhana, dan fleksibel, serta adanya pembagian yang jelas antar masing-masing keahlian. Paradigma baru struktur organisasi litbang menekankan pada pemisahan secara tegas antara zona pendukung dan administrasi; zona keilmuan teknis, dan zona sarana dan pengembangan bisnis.Kata Kunci : Struktur Organisasi, Lembaga Penelitian dan Pengembangan, Penataan dan Penguatan Organisasi, Reformasi Birokrasi

PENINGKATAN KEMAMPUAN BERBICARA DALAM BERMAIN PERAN MELALUI METODE SOSIODRAMA DALAM PEMBELAJARAN BAHASA DAN SASTRA INDONESIA (Penelitian Tindakan Kelas di Kelas VII-A SMP Negeri 3 Tasikmalaya) Yani Rosdiani
Wahana Pendidikan Vol 6, No 2 (2019): Agustus
Publisher : Universitas Galuh

Permasalahan yang terjadi di SMP Negeri 3 Tasikmalaya mengenai kemampuan berbicara dalam bermain peran pada materi drama pendek yaitu interaksi pada aspek pengucapan, kelancaran, grametika, kosa kata, dan aspek efektivitas dan ketepatan berkomunikasi. Dalam hal ini siswa kurang mampu berbicara dengan baik, karena siswa kurang menguasai komponen-komponen yang menentukan kegiatan berbicara, baik yang berkenaan dengan faktor kebahasaan maupun faktor non kebahasaan. Selain itu, kemampuan berbicara dalam bermain peran pada aspek penguasaan bahasa lisan yang terlibat dalam kegiatan berkomunikasi lisan, siswa kurang pemahaman tentang tujuan berbicara, lawan berbicara, situasi pembicaraan, latar pembicaraan, serta peristiwa pembicaraan. Dengan kata lain dapat dinyatakan bahwa kemampuan berbicara dalam bermain peran siswa masih kurang dalam menggunakan bahasa lisan. Hasil pretes siswa Kelas VII-A SMP Negeri 3 Tasikmalaya menunjukkan dari jumlah siswa 35 orang rata-rata nilai siswa 66. Artinya taraf kemampuan berbicara siswa melalui metode sosiodrama sebesar 66%, maka kurang dari KKM yang ditetpkan sebesar 80. Tujuan penelitian ini yaitu untuk mengetahui hasil pelaksanaan tindakan penelitian tentang peningkatan kemampuan berbicara dalam bermain peran melalui metode sosiodrama dalam pembelajaran Bahasa Indonesiadi Kelas VII-A SMP Negeri 3 Tasikmalaya. Metode yang digunakan dalam penelitian adalah jenis Penelitian Tindakan Kelas (PTK) model Kemmis dan Taggart. Pertimbangan yang mendasari penelitian metode ini, karena langkah-langkah penelitian cukup sederhana, sehingga mudah dipahami dan dilaksanakan oleh peneliti. Hasil penelitian menunjukkan bahwa: Hasil belajar siswa tentang peningkatan kemampuan berbicara melalui metode sosiodrama dalam pembelajaran Bahasa Indonesia di Kelas VII-A SMP Negeri 3 Tasikmalaya, memperoleh nilai pada siklus I nilai rata-rata sebesar 66,8, pada siklus II sebesar 79,4. Hal ini dapat diartikan bahwa kemampuan berbicara siswa melalui metode sosiodrama dalam pembelajaran Bahasa Indonesia, selain berpengaruh terhadap rencana dan pelaksanaan pembelajaran, juga berpengaruh terhadap hasil belajar siswa

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