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This study aims to determine the effect of return on equity (ROE) and current ratio (CR ) to dividend payout ratio (DPR). This study uses data analysis methods, multiple regression, coefficient of determination t test and F test. Based on the results of research that researchers do by using SPSS program shows that the correlation test results between ROE variables with House of the amount of - 0.947, while the correlation test results between CR variables with House of equal to - 0.252. In the coefficient of determination obtained results of 0.796 which means that the contribution of ROE and C R variables to the variable of the House is 79.6%, while the remaining 20.4% is explained by other factors not examined in this study. In t test result for ROE variable obtained t count equal to - 4,044, because t count value of ROE smaller than t table (-4,044 <-4,303) hence Ho accepted and H1 rejected so that partially no influence between ROE variable to DPR. While the result of t test for CR variables obtained t count - 0.133, because t count smaller than t table (-0,133 <-4.303) then Ho accepted and H2 rejected sothat partially no influence between variable CR to variable DPR. In the f test results show that the value of f arithmetic of 8.799, because the value of farithmetic smaller than f table (8.799 <19.00) then Ho accepted and H3 rejected,so there is no effect simultaneously between the variables ROE and CR to DPR variables

This study aims to determine the relationship between Permata Skin Care facilities on patient satisfaction at Purwa Husada General Hospital. The analytical tool used is with tools SPSS 18.0 for windows. The research method used in collecting data is, multiple regression, coefficient of determination, t test, and test F. From the calculation of multiple regression obtained regression equation Y =14,194 + 0,170 XI + 0,173X2. Hypothesis testing resulted tcount of facial care (X1) is smaller than ttable value (1,028 <1,703) so hypothesis stating that there is positive and significant influence between facial care variable with patient satisfaction rejected, value of beauty product count (X2) more small from the ttable (1,257 <1,703) so the hypothesis that there is a positive and significant influence between beauty product variables with patient satisfaction in rejection. Testing Anova yield F number counted 1,792 by using confidence level 95% (ɑ = 0,05) obtained Ftabel 3,35. So Fhitung smaller than Ftabel (1,792 <3,35), hence can beinterpreted that facial care and beauty product variables simultaneously have no effect to patient satisfaction.

This study aims to examine the effect of Return On Assets (ROA), Return on Equity (ROE), and Earning per Share (EPS) on stock prices. This research uses secondary data with research object of one company that is PT Indofood Sukses Makmur, Tbk. Analytical methods used are Multiple Linear Regression, Coefficient of Determination, Test T, and Test F.From the results of this study, through Regression Analysiscan be seen the relationship between ROA, ROE, and EPS on stock prices have a linear equation Y= 15.506 + 0.340X1 + 0.611X2 + 0.300X3. While through Determination Coefficient analysis, it can be seen that the relationship between ROA, ROE, and EPS on stock price has Adjusted R Square with negative value indicating that independent variable (ROA, ROE, and EPS) in PT Indofood Sukses Makmur atfinancial position year 2011-2016 Tbk can not be explained by the stock price(dependent variable). This happens when the value of R Square is too small because the ratio between the number of observations with the number of variables(k) is too small.So also with T test results indicating that Ho accepted Ha rejected which means partially no positive and significant influence between ROA , ROE,and EPS on stock prices. And for F test, indicating that Ho accepted Ha is rejected which means simultaneously ROA, ROE, and EPS no positive and significant influence to stock price, with the result of F arithmetic ≤ F table or 0,516 ≤ 5,79.

The purpose of this research is to know the effect of liquidity and cash flow to earnings at PT Aneka Tambang In Indonesia Stock Exchange. Data collection using qualitative and quantitative methods. This research uses data analysis method, multiple regression, coefficient determination T test and F test. Based on the research that the authors do finally obtained the regression equation Y = (2.016) + 0.229X1-0.720X2. This means that if the value of the liquidity variable and the cash flows of the study are equal to zero, then the level ormagnitude of the profit variable will be (2.016), while angkadeterminasi is btained by 0.401 or 40.1% and the rest59.9% is influenced by other factors which was not investigated in this study. Partially there is no positive and significant influence between liquidity and cash flow to earnings. And simultaneously there is no positive and significant influence between variable liquidity and cash flow to earnings.

This study aims to determine the Influence of Price, Service and Location on Decision of Patient Redeeming Prescription Doctor (Case Study At K - 24 Purworejo Pharmacy). Samples in this study are patients who redeem aprescription in pharmacy K-24 Purworejo more than 2x as many as 50 people . This research uses data analysis methods, multiple regression, coefficient of determination, t test and ftest. After doing research about the influence of price, service and location to decision of patient in redeeming prescription doctor (study of pharmacy K -24 Purworejo) hence obtained result as follows: There is partially positive influence and significant antaraharga to decision of patient redeem prescription doctor at pharmacy K-24 Purworejo with t count = 5,978 and p = 0,000 <0,05. There isinfluence secaraparsial and significant of service to decision of patient redeem prescription doctor at pharmacy K-24 Purworejo with t count = 7,939 and p = 0,000 <0,05. partially and significantly influence the location of the decision of the patient to redeem the prescription at the pharmacy K-24 Purworejo with tarithmetic = 1.552 and p = 0.127> 0.05.Ada there is a positive and significant influence simultaneously between price, service, and location to the decision the patient redeemed the prescription at K-24 Purworejo Pharmacy. Based on F value count = 44,982 and p = 0,000 <0,05. And the value of F table, then F arithmetic>F table (44,983> 2,807) or probability 0.000 <0,05 which means hypothesis four (H4) which states simul taneously there is a positive and significant influence influence price, service and location to the patient decision redeemed recipes accepted and HO rejected.

The purpose of this study to determine the effect of Current Ratio (CR) and Net Profit Margin (NPM) variables on stock prices either partially or simultaneously. This study uses data analysis methods, multiple regression, coefficient of determination t test and F test. From the results of this study, obtained multiple regression analysis yields the equation Y=161,785 -118,120X₁+ 9.239X₂ which means if the ratio of Current Ratio (CR) and Net Profit Margin (NPM) equal to zero (0) units then the Share Price of Rp.161,785,-/ sheet. Each CR increment is 1 unit while the other variable (NPM) is considered to be fixed, it will be followed by a decrease of Share Price of Rp. 118,120,-/ sheet. At each NPM increase of 1 unit while the other variable (NPM) is considered fixed, it will be followed by the increase of StockPrice of Rp. 9,239,-/ sheet. From t test analysis, t value arithmetic for CR and NPM are 0,778 and-0,415, respectively. with t table equal to 4,303 where t count <t table while value of Sig each is 0,518 and 0,718 or sig>0,05, so it can beconcluded that there is no significant influence between Current Ratio (CR) and Net Profit Margin (NPM) against stock prices. Based on the results of the calculation of the f test results obtained Sig> 0.05 or 0.680> 0.05. It can be concluded that simultaneously there is no positive and significant influence between Current Ratio (CR) and Net Profit Margin (NPM) to stock price. Based on the calculation of the coefficient of determination obtained results-0.359 that there is no effect of CR and NPM on stock prices. Stock prices can be influenced by other factors not examined by the author 

The purpose of this study is to determine the positive and significant influence between cash flow turnover and receivables to profitability. This study uses data analysis methods, multiple regression, coefficient of determination t test and F test. Based on the research that the authors do with the calculation using SPSS progam known research results obtained from the value of multiple correlation relationship between cash flow turnover and receivables to profitability of 0.914 and 0.919, which means the relationship of each variable is very strong. While the result of multiple regression analysis yields the equation Y = -0,064 + 0,006 X1 + 0,024 X2. Based on the calculation of coefficient of determination obtained the result that the effect of cash turnove r and receivables to profitability of 87.8%. Test t, generated value of t arithmetic for cash and receivable turnover respectively of 1.755 and 1.833 where t arithmetic <t table. So there is no significant influence between cash flow turnover and receivabl es to the level of profitability. Based on calculation result for f obtained f count equal to 15,375 while f table equal to 19,00. Therefore f arithmetic <f table then it can be concluded that simultaneously there is no positive and significant influence between cash turnover and receivables to profitability.

This study aims to examine the effect of Good Corporate Governance on Voluntary Disclosure. The company's voluntary disclosure uses indicators consisting of 3 categories: Strategic Information, Non Financial Information and Financial Information. The Corpo rate Governance in this study uses 5 indicators,namely the proportion of independent board of commissioners, the proportion of independent audit committee, managerial ownership, institutional ownership, and size of public accounting firm, and company size as control variable. By proportional random sampling method, 70 annual reports of Indonesian manufacturing companies were selected. Analytical tool to test the hypothesis is multiple regression analysis using SPSS 16.0 program. The results of this study indicate that the proportion of independent board of commissioners, the proportion of independent audit committees, managerial ownership, institutional ownership, and the size of public accounting firms simultaneously affect voluntary disclosure. While in part, the results show that the portion of the independent audit committee and the size of the public accounting firm have a significant positive effect on voluntary disclosure. Institutional ownership negatively affects voluntary disclosure. While the prop ortion of independent board of commissioners, managerial ownership and firm size has no significant effect on voluntary disclosure in the annual report.

This study aims to determine whether there is a positive and significant influence between after sales service on customer loyalty in CV. Purwodadi Purworejo Motor New Source. Analyzer used is with tool of SPSS 19,0 for windows. Taking samples done by Purposive Sampling, the number of samplestaken in this study is 16.7% x 300 = 50.1 or 50 people. The research method usedin collecting data is, simple regression, coefficient of determination, and t test.from the calculation of simple regression obtained regression equation Y = 14.280+ 0.265 X. the magnitude of coefficient of determination 0,108 or equal to 10.8%.This number means that as much as 10.8% customer loyalty that occurs can beexplained by using variable after-sales service. While the remaining 89.2% (100%-10.8%) received contributions from other causes factors such as promotions,recommendations from others, prices, deales locations. Hypothesis testing yielded tcount of 2,414. So the value of tcount is greater than this ttable means (Ha) which states there is a positive and significant influence between the variables after sales service to customer loyalist received and (Ho) rejected.

The purpose of this study is to determine the level of sales before and after using social media, to determine the factors that influence the increase in sales through social media, to know the marketing strategy so as to increase online salesin Santana Shop. The method of analysis in this study using SWOT analysis.The results of this study can be seen that the factors that affect the level of sales before and after using social media, among others, before using social media Santana Shop using offline and active store CFD in Purworejo square, after activein social media sales increased. Factors that affect the increase in sales through social media that is, social media can find out more about customers, develop target markets, reach the business, increase promotion. So by using SWOT analysis obtained strategy Strength-Opportunity that is, sale without capital with price of goods offered cheaper, give bag or wallet free, give discount, goods always update,follow event, social media make easy to sell, for dropship. Weakness-Opportunity Strategy is to increase online sales to reduce the workload, in cooperation with many gyro services, open resellers, create their own brand bags or wallets,Strength-Treath strategy that is, create 2 SIM cards, actively pro mote in social media networking, the more many create discount events, deliver exciting advertisements by multiplying new model updates, emerging new competitors at cheaper rates, providing original photo captions, Weakness-Treath strategy thatis, providing cheap rates from other stores, delivering inexpensive shipping services, opening online good resellers or offline.

The purpose of this research is to explain the function of budget planning of project cost as a tool of cost control at company and form of control which will bedone by company management in reducing existence of deviation. The data was obtained directly from Purworejo's Neverland Development company. This research uses variance analysis method, data obtained in the form of budget plan and its realization as well as direct interview. Based on the result of the research, the difference between budget of project cost and its realization happened the advantageous difference in the calculation of three types of cost, namely direct material, direct labor and the difference of project overhead cost. This means that, the cost budget can be used as a cost control tool within the company. Cost budgeting can be made as a work guide or reference in the creation of a company project in evaluating the cost control that occurs in the company. With the budget will reduce unexpected expenses and other costs beyond the budget

The purpose of this study is to determine the level of student satisfaction of the services of librarians and the relationship of service quality of library staff and student satisfaction in the library. the method of analysis in this study using the valid ity test, reliability test, simple correlation, simple linear regression coefficient of determination and t test. The results of this study can be seen that there is a positive and significant influence between the quality of service librarians to student satisfaction in SMK Kristen Penabur Purworejo is Y = 13,576 + 0.679X. This is indicated by the coefficient value of 0.679. This means, if the value of service quality variables increased by one point, then the satisfaction of students will increase seber sar 0.679. In the determination coefficient test sebersar 0.450 or 45% the number shows student satisfaction that occurs and is explained by using service quality variables so that from 100%-45% so that 55% get contributions from other factors. With the criteria level α 0.05 with the number of samples of 21 students then obtained ttable of 2.080 with table level significance, α = 0.05 with a confidence level of 95% with ttable of 2.080 while the calculation based on table 4:29 which is done using t count variable service quality (X) of 3.944. Thus the value of tcount is greater than ttable (3.944> 2.080) or significant value (0.001 <0.05). So that Ha there is a positive and significant influence between the quality of service librarians to student satisfac tion in SMK Kristen Penabur Purworejo and Ho rejected 

This study aims to determine the implementation of accounting information system cash receipts from ship repair services at PT. Diving & Shipping Kodja Bahari (Persero) Shipyard Banjarmasin. The study was conducted from 12 November to 17 November 2017. In the research using qualitative descriptive data is a method that provides a systematic description of a state of research by collecting, recording, analyzing data that has been collected. The data collected in the form of: sentence, image and flowchart / system. Data collection techniques used in this study are observation, interview and documentation.The result of the research is that the company already has an organizational structure that separates each function. The document used has been made indupli cate, serial number printed and has been authorized by the authorities. Cashreceipts from reparations services are in accordance with the procedures /systemsthat apply But the cash receipt information system is still there is a lack of the absence of separation of tasks on the accounting department that specificallyhandles the receivables and journal sections. While the cash / part of receipt shouldbe sent to the company account. Because the company implements a non-cash payment system in accordance with the Directors' Decree on financial management mechanisms. All receipt activities, directly received by the Bank. Therefore there is no cash word in terms of acceptance of the repair service.

This study aims to determine the extent to which the influence of own capital against the SHU in Koperasi Pegawai Negeri (KPRI) Tirta Manunggal Sejahtera Balai Pusda and Taru Probolo Kutoarjo fiscal year 2012 - 2016. This research uses quantitative and qua litative data analysis methods with simple regression analysis tool, Determination, Test f and T test. The result of the research by using SPSS program showed that there is a positive and significant influence between the Deposit and Mandatory Deposit vari able on the change of SHU in KPRI Tirta Manunggal Sejahtera where Y =-1.061 - 0,253x1 + 0,17x2, seen from the value of the constant coefficient of 1.061 which has meaning when the Deposit and Mandatory Saving is equal to zero (0) units then SHU is - 1,061. The Basic Deposit Value is the coefficient of linear regression direction which means that each increase of Staple Deposit by 1 unit while Deposit Mandatory is considered fixed, it will be followed by SHU decline.Mandatory Deposit Value of 0.17 is a coefficient of linear regression direction which means the increase of Mandatory Deposit by 1 unit while the Main Deposit is considered fixed, it will be followed by a SHU increase of 0.17. Similarly, based on the value of f arithmetic and f value tables that ha ve been in can, f arithmetic> ftable or 78.74> 19.00 then this means that HO rejected and H3 accepted in other words that simultaneously there is a positive and significant influence between dependent variable of Main Deposit and Deposit to the change of SHU in KPRI Tirta Manunggal Sejahtera for the last 5 years. The amount of own capital derived from Deposit Principal and Compulsory Deposit is a strong influence on the SHU means that the greater the capital itself the greater the acquisition of SHU.

The purpose of this research is to examine the influence of proportion of independent directors and the existence of an audit committee against tax avoidance. The population in this study is an industrial companies and real estate properties listed on the Indonesia Stock Exchange period of 2012-2016. The sample selection is conducted by using purposive sampling method, therefore as many as 173 of observation sample was obtained. Analysis technique to examine the hypotheses is multiple linier regressions. The result of this research shows proportion of independent directors have no significant on tax avoidance. The existence of an audit committee has positive significant influence on tax avoidance

This study aims to determine the effect of managerial ownership, ownership, independent board of directors, audit committee, and leverage on the integrity of financial statements on mining companies listed on the Indonesia Stock Exchange in 2012 -2016. The population used in this research is mining companies listed on the Indonesia Stock Exchange 2012 -2016 period. The samplingtechnique used was purposive sampling.The number of samples is 155 companies. The analysis method used is multiple linier regression analysis. The result of this research are : managerial ownership and institutional ownership have a positive effect on the integrity of financial statements. Independent commissioners and audit committees have no effect on the integrity of financial statements. Leverage has a negative effect on the integrity of financial statements.

his paper aims to identify the factorthat influence the perception ofbusiness opportunities, and the latter’s influence onentrepreneurial intention.The research method was sensus with quantitative analysis approach. Themodel is tested on Totalwin College of Business students.Data was collectedwith questionnaires. By applying a structural equationmodel, we observedthat the perception of self abilities (self-efficacy) positively andsignificantlyaffects both the perception of opportunities and entrepreneurial intention,andthat the perception of opportunities affects entrepreneurial intention.

Vegetables are an important commodity, whose prices contribute to the inflation rate in some regions of Indonesia. Inflation and deflation are inseparable from the type of food and vegetable groups because the majority of the population have jobs as vegetable farmers. Selo Boyolali is a vegetable-producing region, but currently can not meet the needs of its own region. Supply of vegetables began to decrease due to pest and vegetable turnover into tobacco. If the delivery of vegetables is hampered there will be a scarcity of vegetables that lead to price increases. The length of the distribution channel has a negative impact, namely the price of commodities set by the middlemen or traders who distribute vegetables from the producers. So sometimes local farmers do not have bargaining power on vegetable pricing. This study aims to analyze the pattern of price formation and vegetable distribution in Boyolali. The analytical framework used in this research is supply chain management framework. The method used in this research is quantitative and qualitative indepth interview.

Currently, all the nations of the world are facing competition inthe era of Volatility, Uncertainty, Complexity, and Ambiguity, whichrequired an innovation strategy in order to support businesssustainability. The methodology used in this research is the study ofliterature with the results of research, among others, Indonesia mustincrease the output of innovation, the implementation of innovation inorder to support business sustainability need to strengthen research anddevelopment and utilize technological progress as a means to innovateand innovate in the company, leaders are very influential is needed inencouraging the birth of various innovations, with the innovationmindset owned by the leader will be born a culture of innovation in thecompany.

Financial performance becomes a matter of great concern toan investor but must also take into account the social andenvironmental responsibilities of the company. This study aims toanalyze the effect of CSR disclosure and environmental performanceon financial performance with moderation of foreign ownership.Respondents of this research are manufacturing companies listed onthe BEI 2011 - 2015 and registered in PROPER in 2011 - 2015. Thenumber of samples of 85 companies is taken based on PurposiveSampling technique. Data collection using documentation method.The data analysis to test the hypothesis using multiple regression iscompleted with SPSS program.From the results of this study obtained the conclusion that:Disclosure of CSR has a significant positive effect on financialperformance, environmental performance has no effect on financialperformance. In addition, this research finds that foreign ownershipmoderates the effect of CSR disclosure on financial performance withnegative direction and can not moderate the influence ofenvironmental performance on financial performance.