The meaning of life is the appreciation of the individual in finding something valuable or important for the individual himself. Meaningless living conditions are often faced by sex workers who are infected with HIV/AIDS because of discrimination and stigma that they get from society. This study aims to provide an overview of the meaning of life, the process of achieving and the factors that influence the meaningfulness of life for sex workers who infected by HIV/AIDS. This study uses a qualitative method with a case study approach. The sample in this study were 2 sex workers infected with HIV/AIDS in Bandung. The data were collected by using in depth interview and observation that held for two times. The data were analized using the descriptive analysis technique. Based on the data obtained, the results show that the two subjects basically have unique ways and patterns in interpreting their lives. Both can find the meaning of their respective lives. The first subject interprets his life to establish household relationships and raise his children while the second subject interprets his life in a way that is useful for the environment, especially his family. This is influenced by relationships with the environment and family, appreciation of the profession and appreciation of love.
{"title":"THE MEANING OF LIFE FOR COMMERCIAL SEX WORKERS (CSWs) INFECTED WITH HIV/AIDS IN BANDUNG CITY","authors":"Dimas Isnain Widyawan, Erwin Fazrin, Cahyaning Widhyastuti","doi":"10.37278/insearch.v20i2.434","DOIUrl":"https://doi.org/10.37278/insearch.v20i2.434","url":null,"abstract":"The meaning of life is the appreciation of the individual in finding something valuable or important for the individual himself. Meaningless living conditions are often faced by sex workers who are infected with HIV/AIDS because of discrimination and stigma that they get from society. This study aims to provide an overview of the meaning of life, the process of achieving and the factors that influence the meaningfulness of life for sex workers who infected by HIV/AIDS. This study uses a qualitative method with a case study approach. The sample in this study were 2 sex workers infected with HIV/AIDS in Bandung. The data were collected by using in depth interview and observation that held for two times. The data were analized using the descriptive analysis technique. Based on the data obtained, the results show that the two subjects basically have unique ways and patterns in interpreting their lives. Both can find the meaning of their respective lives. The first subject interprets his life to establish household relationships and raise his children while the second subject interprets his life in a way that is useful for the environment, especially his family. This is influenced by relationships with the environment and family, appreciation of the profession and appreciation of love.","PeriodicalId":190570,"journal":{"name":"In Search","volume":"50 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-12-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134415710","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2021-11-28DOI: 10.37278/insearch.v20i2.450
Rafika Mayasari, M. Yusuf, S. Suhendar, G. Panca
Era globalisasi menuntut kemajuan di segala bidang termasuk dalam dunia pendidikan. Dunia pendidikan merupakan satu-satunya lembaga formal untuk menjawab semua tantangan yang terjadi. Melalui tenaga pendidik yang berkualitas dan profesional diharapkan akan menghasilkan peserta didik yang berkualitas sehingga dapat meningkatkan kemajuan Negara Indonesia. Tujuan dari penelitian ini adalah untuk mengetahui gambaran Kepemimpinan Kepala Sekolah, Motivasi Kerja Guru, dan Kinerja Guru di SMA Negeri 3 Kota Cimahi. Selain itu penelitian ini bertujuan pula untuk mengetahui seberapa besar pengaruh Kepemimpinan Kepala Sekolah dan Motivasi Kerja Guru terhadap Kinerja Guru di SMA Negeri 3 Kota Cimahi. Penelitian ini dilakukan di SMA Negeri 3 Kota Cimahi dengan responden sebanyak 84 orang Guru Pegawai Negeri Sipil (PNS) dan 93 orang siswa. Adapun teknik pengumpulan data dilakukan melalui angket, wawancara dan observasi langsung serta menggunakan metode analisis deskriptif verifikatif. Adapun untuk menguji hipotesis digunakan metode analisis regresi berganda untuk menguji hipotesis digunakan uji t dan uji F pada tingkat α = 0,05 dengan bantuan program SPSS Versi 20 dan Microsoft Excel. Berdasarkan hasil penelitian menunjukkan gambaran bahwa Kepemimpinan Kepala Sekolah berada pada kategori baik, Motivasi Kerja Guru berada dalam kategori baik, serta Kinerja Guru di SMA Negeri 3 Kota Cimahi berada dalam kategori baik. Terdapat pengaruh yang positif dan signifikan variabel Kepemimpinan Kepala Sekolah terhadap Kinerja Guru sebesar 0,322 atau 32,20%, sementara variabel Motivasi Kerja Guru berpengaruh secara signifikan terhadap Kinerja Guru sebesar 0,796 atau 79,60%. Pengaruh secara simultan Kepemimpinan Kepala Sekolah dan Motivasi Kerja Guru terhadap Kinerja Guru sebesar 0,704 atau 70,40% dan sisanya sebesar 0,296 atau 29,60% adalah variabel lain yang tidak diteliti. Kesimpulan dari penelitian ini adalah terdapat pengaruh signifikan antara Kepemimpinan Kepala Sekolah dan Motivasi Kerja Guru terhadap Kinerja Guru di SMA Negeri 3 Kota Cimahi.
{"title":"Pengaruh Kepemimpinan Kepala Sekolah Dan Motivasi Kerja Guru Terhadap Kinerja Guru Di Sma Negeri 3 Kota Cimahi","authors":"Rafika Mayasari, M. Yusuf, S. Suhendar, G. Panca","doi":"10.37278/insearch.v20i2.450","DOIUrl":"https://doi.org/10.37278/insearch.v20i2.450","url":null,"abstract":"Era globalisasi menuntut kemajuan di segala bidang termasuk dalam dunia pendidikan. Dunia pendidikan merupakan satu-satunya lembaga formal untuk menjawab semua tantangan yang terjadi. Melalui tenaga pendidik yang berkualitas dan profesional diharapkan akan menghasilkan peserta didik yang berkualitas sehingga dapat meningkatkan kemajuan Negara Indonesia. Tujuan dari penelitian ini adalah untuk mengetahui gambaran Kepemimpinan Kepala Sekolah, Motivasi Kerja Guru, dan Kinerja Guru di SMA Negeri 3 Kota Cimahi. Selain itu penelitian ini bertujuan pula untuk mengetahui seberapa besar pengaruh Kepemimpinan Kepala Sekolah dan Motivasi Kerja Guru terhadap Kinerja Guru di SMA Negeri 3 Kota Cimahi. Penelitian ini dilakukan di SMA Negeri 3 Kota Cimahi dengan responden sebanyak 84 orang Guru Pegawai Negeri Sipil (PNS) dan 93 orang siswa. Adapun teknik pengumpulan data dilakukan melalui angket, wawancara dan observasi langsung serta menggunakan metode analisis deskriptif verifikatif. Adapun untuk menguji hipotesis digunakan metode analisis regresi berganda untuk menguji hipotesis digunakan uji t dan uji F pada tingkat α = 0,05 dengan bantuan program SPSS Versi 20 dan Microsoft Excel. Berdasarkan hasil penelitian menunjukkan gambaran bahwa Kepemimpinan Kepala Sekolah berada pada kategori baik, Motivasi Kerja Guru berada dalam kategori baik, serta Kinerja Guru di SMA Negeri 3 Kota Cimahi berada dalam kategori baik. Terdapat pengaruh yang positif dan signifikan variabel Kepemimpinan Kepala Sekolah terhadap Kinerja Guru sebesar 0,322 atau 32,20%, sementara variabel Motivasi Kerja Guru berpengaruh secara signifikan terhadap Kinerja Guru sebesar 0,796 atau 79,60%. Pengaruh secara simultan Kepemimpinan Kepala Sekolah dan Motivasi Kerja Guru terhadap Kinerja Guru sebesar 0,704 atau 70,40% dan sisanya sebesar 0,296 atau 29,60% adalah variabel lain yang tidak diteliti. Kesimpulan dari penelitian ini adalah terdapat pengaruh signifikan antara Kepemimpinan Kepala Sekolah dan Motivasi Kerja Guru terhadap Kinerja Guru di SMA Negeri 3 Kota Cimahi.","PeriodicalId":190570,"journal":{"name":"In Search","volume":"527 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-11-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128052950","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2021-11-23DOI: 10.37278/insearch.v20i2.428
Dikdik Purwadisastra, Elan Rusnendar
This study aims to see how respondents respond to conventional retail stores during the Covid 19 pandemic, especially after Emergency PPKM and PPKM levels one to four, the method used in this study is qualitative with a descriptive approach to population in this study is not limited because people living in Indonesia who are visiting conventional retail stores while the sampling technique is accidental sampling, it is known that there are 100 respondents, the results obtained are that the majority of respondents rarely shop at conventional retail stores due to several factors, including security that is not guaranteed, especially during the covid 19 pandemic, comfort is also still lacking. not comfortable and of course the variety of products that are still inferior to the marketplace or online retail. The solution is that conventional retailers must continue to improve the service system, for example serving pick-up and delivery of consumer goods by ordering via social media with free shipping for a limited kilometer radius, as well as adding a variety of goods that are still considered limited by consumers.
{"title":"ANALYSIS OF CONVENTIONAL RETAIL SERVICES IN DEALING WITH PPKM DURING THE COVID-19 PANDEMIC","authors":"Dikdik Purwadisastra, Elan Rusnendar","doi":"10.37278/insearch.v20i2.428","DOIUrl":"https://doi.org/10.37278/insearch.v20i2.428","url":null,"abstract":"This study aims to see how respondents respond to conventional retail stores during the Covid 19 pandemic, especially after Emergency PPKM and PPKM levels one to four, the method used in this study is qualitative with a descriptive approach to population in this study is not limited because people living in Indonesia who are visiting conventional retail stores while the sampling technique is accidental sampling, it is known that there are 100 respondents, the results obtained are that the majority of respondents rarely shop at conventional retail stores due to several factors, including security that is not guaranteed, especially during the covid 19 pandemic, comfort is also still lacking. not comfortable and of course the variety of products that are still inferior to the marketplace or online retail. The solution is that conventional retailers must continue to improve the service system, for example serving pick-up and delivery of consumer goods by ordering via social media with free shipping for a limited kilometer radius, as well as adding a variety of goods that are still considered limited by consumers.","PeriodicalId":190570,"journal":{"name":"In Search","volume":"40 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-11-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116649515","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2021-11-23DOI: 10.37278/insearch.v20i2.422
P. Lestari
Pajak merupakan pendapatan paling besar yang diterima oleh negara Indonesia, pendapatan dari sektor pajak ini kemudian akan dialokasikan untuk membiayai pembangunan dan pengeluaran negara. Jumlah wajib pajak yang semakin meningkat setiap tahun, namun tingkat tax ratio setiap tahun mengalami penurunan. Hal ini disebabkan sealah satunya karena adanya ppraktik penghindaran pajak yang didasari adanya faktor transfer pricing dan manajemen laba. Penelitian ini bertujuan untuk mengetahui pengaruh transfer pricing dan manajemen laba terhadap penghindaran pajak. Berdasarkan hasil penelitian didapatkan bahwa variabel transfer pricing secara parsial tidak berpengaruh terhadap penghindaran pajak, dan variabel manajemen laba berpengaruh positif terhadap penghindaran pajak dan secara simultan transfer pricing dan manajemen laba berpengaruh signifikan terhadap penghindaran pajak
{"title":"PENGARUH TRANSFER PRICING DAN MANAJEMEN LABA TERHADAP PENGHINDARAN PAJAK","authors":"P. Lestari","doi":"10.37278/insearch.v20i2.422","DOIUrl":"https://doi.org/10.37278/insearch.v20i2.422","url":null,"abstract":"Pajak merupakan pendapatan paling besar yang diterima oleh negara Indonesia, pendapatan dari sektor pajak ini kemudian akan dialokasikan untuk membiayai pembangunan dan pengeluaran negara. Jumlah wajib pajak yang semakin meningkat setiap tahun, namun tingkat tax ratio setiap tahun mengalami penurunan. Hal ini disebabkan sealah satunya karena adanya ppraktik penghindaran pajak yang didasari adanya faktor transfer pricing dan manajemen laba. Penelitian ini bertujuan untuk mengetahui pengaruh transfer pricing dan manajemen laba terhadap penghindaran pajak. Berdasarkan hasil penelitian didapatkan bahwa variabel transfer pricing secara parsial tidak berpengaruh terhadap penghindaran pajak, dan variabel manajemen laba berpengaruh positif terhadap penghindaran pajak dan secara simultan transfer pricing dan manajemen laba berpengaruh signifikan terhadap penghindaran pajak","PeriodicalId":190570,"journal":{"name":"In Search","volume":"17 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-11-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125194305","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2021-11-23DOI: 10.37278/insearch.v20i2.429
Azwani Aulia
A sustainability report is a report made by a company that is useful for internal and external parties of the company, because this report is used as a company communication tool in disclosing company activities that are not only focused on profit, but also planet & people, as a form of feedback in responding to needs. all stakeholders and provide confidence that the company can maintain its business sustainability. This study aims to determine the effect of corporate governance, company size, financial performance on sustainability reporting either partially or simultaneously. This type of research is quantitative with a descriptive approach. The results showed that simultaneously ROA, DER, company size and corporate governance had an effect on sustainability reporting. While partially shows that return on assets, debt to equity ratio and firm size affect the quality of sustainability report disclosure, while the audit committee and managerial ownership have no effect on sustainability reporting.
{"title":"SUSTAINABILITY REPORTING AS A CHALLENGE FOR MEASURING FINANCIAL PERFORMANCE, CORPORATE GOVERNANCE AND CORPORATE SIZE","authors":"Azwani Aulia","doi":"10.37278/insearch.v20i2.429","DOIUrl":"https://doi.org/10.37278/insearch.v20i2.429","url":null,"abstract":"A sustainability report is a report made by a company that is useful for internal and external parties of the company, because this report is used as a company communication tool in disclosing company activities that are not only focused on profit, but also planet & people, as a form of feedback in responding to needs. all stakeholders and provide confidence that the company can maintain its business sustainability. This study aims to determine the effect of corporate governance, company size, financial performance on sustainability reporting either partially or simultaneously. \u0000This type of research is quantitative with a descriptive approach. The results showed that simultaneously ROA, DER, company size and corporate governance had an effect on sustainability reporting. While partially shows that return on assets, debt to equity ratio and firm size affect the quality of sustainability report disclosure, while the audit committee and managerial ownership have no effect on sustainability reporting.","PeriodicalId":190570,"journal":{"name":"In Search","volume":"46 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-11-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123635442","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2021-11-23DOI: 10.37278/insearch.v20i2.427
Johannes Kristian Siregar
This study aims to determine how much the intrinsic value of PT. Indah Kiat Pulp & Paper Tbk. (INKP), Tjiwi Kimia Paper Factory Tbk. (TKIM) and Fajar Surya Wisesa Tbk. (FASW) listed on the IDX in 2015-2019 where the stock valuation is calculated using the Dividend Discount Model, Free Cashflow to Equity and Price Book Value methods to determine whether the company's stock is undervalued or overvalued, making the right decisions for potential investors based on value. intrinsic value and knowing which method is the most accurate. The sample in this study were three companies that had complete financial statements and distributed dividends during the research year and had the most significant spike in stock prices. Data collection techniques in this study using purposive sampling technique and the data used is secondary data. The conclusion in this study is that in general, INKP and TKIM stocks are undervalued and FASW is in overvalued condition. The most accurate stock valuation method in this study is the Price Earning Ratio because it has the smallest RMSE value.
{"title":"VALUATION ANALYSIS OF STOCK VALUE OF PULP & PAPER INDUSTRY COMPANIES USING DISCOUNTED CASH FLOW VALUATION AND RELATIVE VALUATION METHODS FOR DECISION MAKING FOR THE 2015-2019 PERIOD","authors":"Johannes Kristian Siregar","doi":"10.37278/insearch.v20i2.427","DOIUrl":"https://doi.org/10.37278/insearch.v20i2.427","url":null,"abstract":"This study aims to determine how much the intrinsic value of PT. Indah Kiat Pulp & Paper Tbk. (INKP), Tjiwi Kimia Paper Factory Tbk. (TKIM) and Fajar Surya Wisesa Tbk. (FASW) listed on the IDX in 2015-2019 where the stock valuation is calculated using the Dividend Discount Model, Free Cashflow to Equity and Price Book Value methods to determine whether the company's stock is undervalued or overvalued, making the right decisions for potential investors based on value. intrinsic value and knowing which method is the most accurate. The sample in this study were three companies that had complete financial statements and distributed dividends during the research year and had the most significant spike in stock prices. Data collection techniques in this study using purposive sampling technique and the data used is secondary data. The conclusion in this study is that in general, INKP and TKIM stocks are undervalued and FASW is in overvalued condition. The most accurate stock valuation method in this study is the Price Earning Ratio because it has the smallest RMSE value.","PeriodicalId":190570,"journal":{"name":"In Search","volume":"71 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-11-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130571729","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2021-11-23DOI: 10.37278/insearch.v20i2.423
Anike Putri
Penelitian ini bertujuan untuk mengetahui peranan sistem pengendalian manajemen terhadap kinerja perusahaan. Penelitian ini dilakukan pada Unit Pembangkitan Saguling. Metode penelitian yang digunakan pada penelitian ini adalah metode deskriptif kualitatif. Data yang digunakan adalah data primer. Data primer bersumber dari hasil observasi, dokumentasi, dan wawancara. Berdasarkan hasil penelitian, disimpulkan bahwa sistem pengendalian manajemen berperan terhadap kinerja perusahaan.
{"title":"PERANAN SISTEM PENGENDALIAN MANAJEMEN TERHADAP KINERJA PERUSAHAAN","authors":"Anike Putri","doi":"10.37278/insearch.v20i2.423","DOIUrl":"https://doi.org/10.37278/insearch.v20i2.423","url":null,"abstract":"Penelitian ini bertujuan untuk mengetahui peranan sistem pengendalian manajemen terhadap kinerja perusahaan. Penelitian ini dilakukan pada Unit Pembangkitan Saguling. Metode penelitian yang digunakan pada penelitian ini adalah metode deskriptif kualitatif. Data yang digunakan adalah data primer. Data primer bersumber dari hasil observasi, dokumentasi, dan wawancara. Berdasarkan hasil penelitian, disimpulkan bahwa sistem pengendalian manajemen berperan terhadap kinerja perusahaan.","PeriodicalId":190570,"journal":{"name":"In Search","volume":"28 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-11-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114631854","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2021-11-23DOI: 10.37278/insearch.v20i2.424
Kaca Dian Meila
Tujuan dari penelitian ini adalah untuk mengetahui Pengaruh Perencanaan Pajak, Free Cash Flow dan Earning Pressure Terhadap Manajemen Laba Pada Perusahaan Manufaktur Sub Sektor Makanan dan Minuman Yang Terdaftar di BEI Periode 2017-2019. Objek dari penelitian ini adalah laporan keuangan perusahaan dengan atau karakteristik yaitu perencanaan pajak, free cash flow, earning pressure dan manajemen laba. Populasi dari penelitian ini adalah perusahaan manufaktur sub sektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia (BEI) periode 2017-2019. Sampel yang digunakan dalam penelitian ini sebanyak 53 perusahaan manufaktur sub sektor makanan dan minuman. Teknik analisis data yang digunakan adalah regresi linier berganda. Berdasarkan uji statistik dan uji hipotesis dalam tingkat signifikansi α = 0,05 dapat dibuktikan bahwa secara parsial perencanaan pajak tidak berpengaruh terhadap manajemen laba, sedangkan free cash flow dan earning pressure berpengaruh signifikan terhadap manajemen laba. Secara simultan, perencanaan pajak, free cash flow dan earning pressure berpengaruh terhadap manajemen laba.
{"title":"PENGARUH PERENCANAAN PAJAK, FREE CASH FLOW DAN EARNING PRESSURE TERHADAP MANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR SUB SEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BEI PERIODE 2017- 2019","authors":"Kaca Dian Meila","doi":"10.37278/insearch.v20i2.424","DOIUrl":"https://doi.org/10.37278/insearch.v20i2.424","url":null,"abstract":"Tujuan dari penelitian ini adalah untuk mengetahui Pengaruh Perencanaan Pajak, Free Cash Flow dan Earning Pressure Terhadap Manajemen Laba Pada Perusahaan Manufaktur Sub Sektor Makanan dan Minuman Yang Terdaftar di BEI Periode 2017-2019. Objek dari penelitian ini adalah laporan keuangan perusahaan dengan atau karakteristik yaitu perencanaan pajak, free cash flow, earning pressure dan manajemen laba. Populasi dari penelitian ini adalah perusahaan manufaktur sub sektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia (BEI) periode 2017-2019. Sampel yang digunakan dalam penelitian ini sebanyak 53 perusahaan manufaktur sub sektor makanan dan minuman. Teknik analisis data yang digunakan adalah regresi linier berganda. Berdasarkan uji statistik dan uji hipotesis dalam tingkat signifikansi α = 0,05 dapat dibuktikan bahwa secara parsial perencanaan pajak tidak berpengaruh terhadap manajemen laba, sedangkan free cash flow dan earning pressure berpengaruh signifikan terhadap manajemen laba. Secara simultan, perencanaan pajak, free cash flow dan earning pressure berpengaruh terhadap manajemen laba.","PeriodicalId":190570,"journal":{"name":"In Search","volume":"421 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-11-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132636447","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2021-11-23DOI: 10.37278/insearch.v20i2.421
Marwondo Marwondo
Media pembelajaran tata surya berbasis multimedia ini adalah media pembelajaran berupa perangkat lunak yang berfungsi sebagai alat bantu belajar dan mengajar. Elemen-elemen informasi yang merupakan multimedia adalah teks, gambar, grafik, animasi, audio dan video. Elemen tersebut sangat membantu dalam proses pengembangan otak kanan manuasia sehingga dapat diaplikasikan dalam bidang pendidikan. Media pembelajaran berbasis multimedia ini akan sangat membantu guru mendesain pembelajaran secara kreatif, inovatif, lebih efektif mengajar dalam hal penyajian materi, menyediakan berbagai pengalaman belajar dan untuk memberikan visualisasi yang menarik. Berkaitan dengan jenis multimedia, program multimedia yang akan dikembangkan peneliti adalah multimedia bersifat drills and practice dengan metode pengembangan multimedia Sutopo (2003) yang melalui lima tahapan yaitu konsep, perancangan, pengumpulan materi, perakitan dan pengujian.
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Pub Date : 2021-11-01DOI: 10.37278/insearch.v20i2.456
Astari Dianty
Tujuan dari penelitian ini adalah untuk menganalisis hubungan antara modal intelektual dengan economic value added pada perusahaan high tech dan low tech yang terdaftar pada Bursa Efek Indonesia. Populasi dalam penelitian ini adalah perusahaan high tech dan low tech yang terdaftar di Bursa Efek Indonesia periode 2012-2016. Metode pemilihan sampel yang digunakan adalah metode purposive sampling. Berdasarkan purposive sampling terdapat 196 perusahaan yang masuk kriteria selama masa observasi 2012-2016, sehingga terdapat 980 sampel. Teknik analisis data dilakukan dengan software Eviews versi 9. Berdasarkan hasil uji statistik, disimpulkan bahwa modal intelektual memiliki pengaruh yang positif dan signifikan terhadap economic value added. Berdasarkan kesimpulan tersebut, peneliti menyarankan agar perusahaan memiliki dan memanfaatkan komponen modal intelektual seperti, sumberdaya manusia berbasis pengetahuan, teknologi serta hubungan relasi bisnis sebagai bagian penting dalam menjalankan aktivitas bisnis.
{"title":"PENGARUH INTELLECTUAL CAPITAL TERHADAP ECONOMIC VALUE ADDED","authors":"Astari Dianty","doi":"10.37278/insearch.v20i2.456","DOIUrl":"https://doi.org/10.37278/insearch.v20i2.456","url":null,"abstract":"Tujuan dari penelitian ini adalah untuk menganalisis hubungan antara modal intelektual dengan economic value added pada perusahaan high tech dan low tech yang terdaftar pada Bursa Efek Indonesia. Populasi dalam penelitian ini adalah perusahaan high tech dan low tech yang terdaftar di Bursa Efek Indonesia periode 2012-2016. Metode pemilihan sampel yang digunakan adalah metode purposive sampling. Berdasarkan purposive sampling terdapat 196 perusahaan yang masuk kriteria selama masa observasi 2012-2016, sehingga terdapat 980 sampel. Teknik analisis data dilakukan dengan software Eviews versi 9. Berdasarkan hasil uji statistik, disimpulkan bahwa modal intelektual memiliki pengaruh yang positif dan signifikan terhadap economic value added. Berdasarkan kesimpulan tersebut, peneliti menyarankan agar perusahaan memiliki dan memanfaatkan komponen modal intelektual seperti, sumberdaya manusia berbasis pengetahuan, teknologi serta hubungan relasi bisnis sebagai bagian penting dalam menjalankan aktivitas bisnis.","PeriodicalId":190570,"journal":{"name":"In Search","volume":"100 5","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-11-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131776052","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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