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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 is to determine the effect of brand image with purchase decisions at Restaurant Lezzat Kutoarjo. Sampling technique in this research use Accidental Sampling. Since the population is large and the number is unknown and can not be measured with certainty, then the sample used is 100 people. Data analysis techniques used are simple regression, coefficient of determination,and t test. Based on the research that the authors do ultimately obtained the regression equation of the effect of brand image on the purchase decision as follows: Y = 5.163 + 0.646X. This means that, if the value of the brand image variable in the research object is equal to zero, then the level or amount of decision variable purchasing fried chicken products Leete 5.163. The amount of change of decision variable of purchase of fried chicken product of Lezzat Restaurant is 0,545, this means purchasing decision of 54,5% influenced by brand image variable, while 45,5% influenced by other variable not examined, such as price, strategic location, life, role and social status, and so on. The hypothesis produces a positive and significant influence between the brand image and the purchase decision.

This study aims to determine how the influence of brand equity on consumer purchasing decisions on Mister Burger Purworejo. This research uses quantitative approach, where data and information are collected through survey with questionnaire tool and also library study. The population of this study is consumers who have made purchases of products on Mister Burger Purworejo more than 2 times. The sample in this study amounted to 50 people. Data analysis technique used is multiple linear regression, coefficient of determination test, t test and F. test of multiple regression calculation obtained regression equation Y = 1,500 + 0,198X1 + 0,204 X2 + 0,513 X3. This means that, if the value of the brand awareness variable, brand association and brand quality perceptions in the research object is equal to zero, then the level or amount of purchase decision variables in Mister Burger Purworejo will be 1,500. The result of the determination coefficient hypothesis Adjust R Squaresebesar 0.734, that the variable purchase decision 73,4% influenced by brand awareness variable (X1), brand association (X2), and brand quality perception (X3). While 26.6% influenced by other variables. It can be concluded that partially there is a positive and significant influence between brand awareness, brand association and brand quality perceptions of consumer purchasing decisions. And simultaneously there is a positive and significant influence between the brand awareness variable, brand association and brand quality perceptions of purchasing decisions.

This study aims to determine whether there is a positive and significant influence between the quality of service to the level of student satisfaction. In this study the quality of service includes reliability, responsiveness, assurance, empathy and physical evidence. Data collection techniques used are obervation techniques, interview techniques, questionnaires and documentation techniques. The population numbered 288 students and the number of seals 29 students or10% of the total population. The sampling technique used stratified random sampling, the data were analyzed by, simple linear regression, coefficient of determination and t test. Regression analysis results obtained a = 4.719 and b = 0.797 then the regress ion equation formed is Y = 4.719 + 0.797 X. The value of determination coefficient of 0.257 means that the influence of service quality to student satisfaction level is 25.7% and the remaining 74.3% affected Other factors beyond service quality include hardware, software, hardware quality, value-added software quality and learning process. Hypothesis testing can be proved there is apositive and significant influence between the quality of laboratory laboratory service laboratory to the satisfaction of students of SMA Negeri 5 Purworejo, so Ho is rejected and Ha accepted.

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.

The purpose of this study is to find out how much influence Working Capital Turnover is limited to Cash Turnover, Turnover Turnover and Inventory Turnover to increase Return On Assets (ROA) generated by the company and know which among the three variables that give the most dominant influence on Retutn On Asset. The data used is secondary data derived from the financial statements of PT. Sahid Jaya International Hotel, Tbk registered in Indonesia Stock Exchange period 2011-2016 obtained through Indonesia Stock Exchange (IDX). Data analysis techniques in this study using multiple correlation analysis, multipleregression, t test, f test and coefficient of determination and using tools computer program Statisrical Product and Services Solution (SPSS) version 16. The results of analysis based on calculations using correlation test relationship between ROA variable with cash turnover of 0.663.Sementara correlation between ROA variable with receivable turnover is equal to-0.057.Kemudian correlation between ROA variable with large inventory turnover of both relationship is -0.444. In the multipleregression test the following equation is obtained: Y =-3,243 + 0,170 X1-0,040 X2 + 1,273 X3. From the t test results obtained partially no positive and significant effect between cash turnover variables on ROA (Return On Asset), partially no positive and significant influence between cash rotation variables to ROA, partially no positive and significant influence between variable receivables turn over to ROA, partially there is no positive and significant influence between variable inventory turnover to ROA, and simultaneously there is no positive and significant influence between variable cash turnover, receivable turnover, and inventory turnover of ROA. The magnitude of the coefficient of determination is 0.658 or equal to 65.8%. In this research ROA at PT Sahid Jaya International Tbk has unstable performance, due to ROA of PT Sahid Jaya International Hotel, Tbk each year experience increase and decrease profit and cash turnover, receivable turnover and inventory turnover not directly affect on ROA. 

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 study is to find out how big the influence of receivable turnover rate and profitability level limited by ROA to the amount of the rest of the business results produced KPRI Kompak Purworejo. The data used is secondary data derived from KPRI KOMPAK financial statements in the period 2011 to 2016 obtained by researching directly. Data analysis techniques in this study using multiple regression analysis, t test, F test and the coefficient of determination and use the computer application tools Statistical Package for the Social Sciences (SPSS) version 16.0.The result of analysis based on calculation using multiple regression test obtained equation as follows: Y =-0,957 + 0,256 X1- 20,313 X2. The magnitude of the coefficient of determinat ion - 0.175 or equal denagn-17%. Partially there is no significant influence between the level of receivables and profitability of the level of SHU.Secara simultant turnover rate and profitability level does not significantly affect the level of SHU.In the study, obtained a decrease SHU resulting in minus data that is on the factor level SHU on 2015.

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.

Savings and Loans Cooperatives Syari'ah Financing in Jepara Regency is a cooperative that must be able to stand alone in carrying out its business activities to earn profits. This research is about level of profitability in syari'ah financing savings and loan cooperative in the Cooperative Office, Small and Medium Enterprises, Labor and Transmigration in Jepara Regency. The aim is to analyze effect of asset structure and Non Performing Financing (NPF) on level of profitability with financing structure as an intervening variable. The sample was selected through 34 purposive sampling cooperatives. Data was obtained by analyzing financial statements of the annual member meetings of each cooperative that reported reports in the Cooperative Office, Small and Medium Enterprises, Labor, and Transmigration in Jepara District from 2013 to 2017. Analysis of data using multiple linear regression using SEM-PLS 4.0 program. The results show that asset structure has a significant negative effect on financing structure. NPF has a significant negative effect on financing structure. The asset structure does not effect profitability. NPF has a significant negative effect on profitability. Financing Structure has a significant positive effect on profitability. Financing to Deposit Ratio mediates effect of asset structure on profitability. The Financing Structure mediates effect of NPF on profitability.

This study analyzes the effect of innovation orientation, promotionalsupport and sales force support on product performance in the market inorder to improve sustainable competitive advantage. The research problemthat is proposed fully refers to the research problems that is; there is atendency to increase the number of cabin numbers Prepaid sympathy, whichmeans the cessation of customers using Simpati Prepaid products based ondata from April 2004 to January 2005, and research gap from previousresearch, therefore, the formulation of this research problem is aboutimproving product performance in the market by basing on innovationorientation, promotional support and sales support to enhance sustainablecompetitive advantage. Furthermore, variable and indicator of research alsobased on previous research. A model has been developed and four hypotheseshave been formulated to address this research problem. Sampling techniqueis two technique (double sampling) that is, purposive samplingmethod andmethod of quota sampling. Respondents from this study amounted to 100respondents, where respondents are the owners or managers of retail andcellular prime amounting to 100.The data analysis used is Structural Equation Modeling (SEM) inAMOS 4.01 program. The results of this research data analysis show themodel and research results can be received well. And furthermore, the resultof this research proves that innovation orientation has positive andsignificant effect on product performance in the market, then it is formulatedthe support of sales force on product performance in market is positivelysignificant, empirical evidence shows promotional support is positive forproduct performance in market, further can be concluded that each constructhas gained justification and empirical evidence of sustainable competitiveadvantage through product performance in the market is positive andsignificantly influential.

This study aimed to examine the effect of disclosure of intangible assetsin the banking company. Disclosure of intangible assets is an importantconcern for modern accounting disclosures aimed determine the ability of anintangible asset in improving profitability, productivity and marketvaluation. New types of intangibles such as employee competence,relationships with customers, simulation models, administration andcomputer systems are not recognized in the financial reporting model andconventional management. Testing of intangible assets is done by using thecomponents of capital, namely Physical Intellectual Capital, Human Capital,Structural Capital.This research was conducted by a quantitative method using secondarydata. The population of this study was obtained from the banks listed on theIndonesia Stock Exchange in the period 2008 - 2011. The study sample was12 Banks are selected using purposive sampling method. Analysis techniquesused is by using multiple linear regression model using SPSS. The resultsshowed results provide empirical evidence that the Physical capital does notaffect the profitability, productivity, and penilaiaan banking market inIndonesia. While human capital affect the profitability and marketpenilaiaan, but has no effect on the pebankan produkivitas. Structural capitaldoes not affect the profitability and market penilaiaan, but the effect on theproductivity of banking in Indonesia.

ABSTRACT Quality of natural ventilation in low rise public housing in Jakarta tends to be low. Situation mentioned above presumably caused by several case, among other form and unadequate opening placement, unadequate furniture placement, form and orientation of public housing mass and minimum building protection from sun radiation. Whereas natural ventilation have an importent role in increasing indoor air quality, increasing occupant healthy and help increasing electricity consumption eficiency. The objective of this research is attempt solving natural ventilation problems in low rise public housing architecturally through designs that could used for occupant activity precisely and presenting good natural ventilation simultaneously so it can support occupant activity in public housing as efficiently, comfortable, healthy and secure. Research begins with conduct an observation towards existing public housing in Jakarta through interview, documentation of existing public housing condition and studying public housing designs through working documents and related standards. Collecting climate data especially wind velocity conducted to get illustration of condition that take place in definite period. Those data then analyzed to produce a model formula of public housing building that tested later with computer. The result of research show that the problems of natural ventilation in low rise public housing can be solved by accurately building design that can adapt with surrounding nature. Quite significant positive change occurs after modification does to the existing unit. Hopefully government through certain official can produce public housing design which more optimal, especially in natural ventilation. People also could knowing the caused of natural ventilation problems inside the room also could solving it by simply, efficiently and accurately through the result of this research. Some advantages occupant could gained are good and prevalent airflow inside the room, reducing air conditioning equipment utilization frequency, less maintenance cost and can it can works all the time.  Keywords: natural ventilation, sun radiation, electricity consumption efficiency, indoor air quality, low rise public housing, wind velocity

This study aims to analyze the effect of the Original Income, the difference between the expenditure budget, and the Area of Capital expenditure with economic growth as a moderating variable. Population in this research is Regency / City of Province of Central Java counted 35 which consist of 29 regency and 6 municipality. Sample Samples selected were 35 districts / cities with census technique. Secondary data retrieval method using report from BPS in Regency / Municipality of Central Java Province. The analysis used multiple linear regression model of moderation model with the basis of interaction. The results showed that PAD has a positive effect on capital expenditure. Similarly, SiLPA has a positive effect on capital expenditure. The area has positive effect on capital expenditure. Economic Growth is a positive influence on capital expenditure. Economic growth strengthens the effect of PAD on capital expenditures. While Economic Growth is not proven to strengthen the influence of SiLPA on capital expenditure. Keywords: local original revenue, SiLPA, area, economic growth, capital expenditure

The questions about relation between philosophy and religion always raise discussions among scholars and philosophers. It is not only about “philosophic” and “religious” problem but aslo extends to the truth and role of both in a society. Maimonides offers his solution to resolve this issue. He proposes a harmonization of both “truths” since they came from the same  Source.  In  Maimonides’  mind,  philosophy  and  religion  have  an essential role in establishing a society. Maimonides, of course, does not stand  alone  to  resolve this probem.  His main  sources are  Platonic  and Aristotelian  philosophy  interpreted  by  Arabic  masters  in  Arabic philosophical tradition particularly by Al-Fārābi. Maimonides tries as he can to analyze Judaism philosophically. He establishes his concept on relation between philosophy and religion on the thesis natural division of human beings.

Tujuan dari kegiatan ini adalah meningkatkan efisiensi dan efektifitas dalam berkomunikasi antara pamong Kelurahan Purbayan-Baki, Kabupaten Sukoharjo dengan warganya dan memanfaatkan teknologi yang dimiliki Kantor Kelurahan Purbayan-Baki, Kabupaten Sukoharjo oleh untuk membantu mempercepat kinerja terutama dalam hal berkomunikasi. Peningkatan kecepatan dan ketepatan berkomunikasi antara pihak Kelurahan Purbayan-Baki, Kabupaten Sukoharjo dan Warga Kelurahan Purbayan-Baki, Kabupaten Sukoharjo adalah dengan menawarkan pelatihan pembuatan Blog menggunakan tempalete wordpress gratisan yang mudah dan tidak berbayar sebagai wadah komunikasi dan interaksi kedua belah pihak tersebut. Pada kegiatan pengabdian ini digunakan metode simulasi dengan mendorong para pamong untuk melakukan pembuatan Blog. Sehingga pemanfaatan teknologi yang dimilki Kantor Purbayan-Baki, Kabupaten Sukoharjo secara optimal dapat dimanfaatkan dan berguna untuk seluruh warga.Kata kunci: Blog, Wordpress, Komunikasi, Pemerintahan

Ejektivitas dan efisiensi penyebaran informasi dalam dunia usaha sangat diperlukan. Penggunaan HP dan internrt memberikan manfaat yang dapat mengembangkan potensi bagi penggunanya melalui informasi – informasi yang dipelajarinya dari media tersebut sekaligus memberikan dampak lingkungan yang luas.. Namun demikian pada kenyataannya masih banyak ibu-ibu pelaku usaha di desa Jatikuwung yang belum memanfaatkan fasilitas-fasilitas berupa berbagai aplikasi di HP dan internet untuk dikreasikan menjadi media promosi dalam pemasaran produk industry mereka. Untuk itulah, maka melalui kegiatan pengabdian pada masyarakat ini diharapkan Ibu-ibu di desa Jatikuwung Gondangrejo Kranganyar sebagai khalayak sasaran akan dapat meningkatkan kreativitasnya dalam berwirausaha melalui pendayagunaan fungsi HP dan internet. Metode yang digunakan dalam kegiatan ini adalah : ceramah bervariasi , simulasi , tanya jawab.dan pendampingan.

The purpose of this article is to describe Corporate Social Responsibility(CSR) Disclosure using postmodern perspectives, Lyotard’s and Jean Baudrillard’s thinking. From Lyotard’s thinking, CSR disclosure can be viewed as grand narration used to camouflage real social and environmental problems.CSR disclosure guideliness arranged by Global Reporting Initiative (GRI) is a form of universalims that strongly opposed by postmodernism. CSR disclosure practices that accommodate Indonesian cultures and values will be able to break grand narration in CSR disclosure. From Baudrillard perspective, CSR disclosure can be viewed as simulacrum. The simulacrum is shown by (a) the disconnect between reality and its representations, especially the lack of tranparancy in negative business impact disclosures; (b) The control and manipulation of information, and (c) the proliferation of misleading images. To break the CSR disclosure simulacra, it takes CSR concept that based on love, which are love to God, love to human being and love to nature.  Keywords: corporate social responsibility disclosure, posmodernism, grand naration, simulacra