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ANALISIS PENGARUH FAKTOR PAJAK, INVESTMENT OPPORTUNITY SET (IOS), PROFITABILITY, DAN NON PERFORMING LOAN (NPL) TERHADAP TINGKAT UTANG PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Selfiani Selfiani
TEKUN: Jurnal Telaah Akuntansi dan Bisnis Vol 4, No 2 (2013)
Publisher : Universitas Mercu Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22441/tekun.v4i2.278

Abstract

Studi ini bertujuan untuk menentukan pengaruh pajak (perusahaan tarif pajak dan non-debt pajak perisai ), investasi kesempatan set (IOS), profitabilitas yang meningkat non-performing pinjaman kredit bermasalah (NPL) pada tingkat utang (pengaruh). Penduduk dalam studi ini secara perbankan perusahaan yang terdaftar di bursa saham dan aktif sampai 2013. Contoh adalah 31 perbankan perusahaan dengan pengamatan sebanyak 28 laporan keuangan. Pengamatan dilakukan selama empat tahun, ie 2010-2013. Data yang digunakan adalah data sekunder, antara lain berasal dari laporan keuangan dari the banking company didaftarkan dan aktif pada bursa saham yang ditentukan melalui purposive sampel. Analisis data yang dilakukan dengan asumsi dan hipotesis pengujian klasik dengan beberapa regresi linier metode. Hasil studi ini menunjukkan bahwa faktor      (perusahaan pajak tarif pajak dan non tarif pajak) pajak, kredit bermasalah (NPL) dan kesempatan investasi (IOS) tidak memiliki efek dalam tingkat utang (leverage) , sementara keuntungan tingkat dampak kenaikan utang ( leverage ). Kata Kunci: Perusahaan tarif pajak, non tariff pajak, kesempatan investasi (IOS) , profitabilitas, kredit bermasalah (NPL), kenaikan utang
The Students’ Perception on the use of Blue button application in Teaching English for Tourism Course in Indonesia Student Micro Credential Program Rizqi Claudia Wardani; Selfiani Selfiani
Biolearning Journal Vol 10 No 1 (2023): Biolearning Journal (Februari 2023)
Publisher : Universitas Pendidikan Muhammadiyah Sorong

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36232/jurnalbiolearning.v10i1.3643

Abstract

This study is aimed to describe about students’ perception in the learning process in English for Tourism using Blue Button Application in the Indonesia Student Micro Credential and what are the difficulties that the students faced during learning through the Blue Button Application as the learning media. This research used descriptive Qualitative method that the researcher took the data collection from interview and questionnaire sheets. The subject of this research was the students from English for Tourism class in the Student Micro Credential Program that held by the government collaboration with tourism industry and Universitas Pendidikan Muhammadiyah Sorong. From this research it is found that (1) The students felt easy to use Blue Button Application in learning English for Tourism, (2) the students are easily to access the material like video, text, and picture. (3) students interested with the design of material which presented in the application. (4) the students effectively followed English for Tourism class through Blue Button Application. Meanwhile the difficulties that the students facing during learning English for Tourism using Blue Button Application are (1) the unstable internet connection (2) some students still not familiar with Blue Button Application (3) the upload system that used in the application is very easy for other students to copy. (4) most of the students agreed that they have lack of experience by practicing tourism guide through the application. Keywords: students’ perception, Blue Button Application, English for Tourism