Leaping from Discrete to Continuous Independent Variables: Sixth Graders’ Science Line Graph Interpretations

This research deals with the impact of Local Tax and Retribution Receipt to Local Government Original Receipt of Regency/City in Central Java from 2008 to 2012. This research utilizes the data of actual of local government budget from Directorate General of Fiscal Balance (Direktorat Jendral Perimbangan Keuangan). Methods of collecting data through census. The number of Regency/City in Central Java are 35. But the data consists of 33 of Regency/City In Central Java from 2008 to 2012. Total of samples are 165. Karanganyar Regency and Sukoharjo Regency were not included as samples of this research because they didn’t report the data of actual of local government budget to Directorate General of Fiscal Balance in 2009.The model used in this research is multiple regressions. The independent variables are Local Tax and Retribution Receipt, the dependent variable is Local Government Original Receipt. The research findings show that Local Tax and Retribution give the significant impact partially and simultaneusly on Local Government Original Receipt at real level 5 percent. All independent variables explain 91,90 percent of the revenue variability while the rest 8,10 percent is explained by other variables.Keywords: Local Tax, Retribution, and Local Government Original Receipt

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Pengaruh Tekanan Waktu, Locus Of Control , Tindakan Supervisi, Dan Materialitas Terhadap Penghentian Prematur Atas Prosedur Audit Studi Kasus Pada Kantor Akuntan Publik Daerah Istimewa Yogyakarta Tahun 2015

Kajian Bisnis STIE Widya Wiwaha ◽

10.32477/jkb.v24i1.216 ◽

2017 ◽

Vol 24 (1) ◽

pp. 35-53

Author(s):

Sulastiningsih Sulastiningsih ◽

Intan Ayu Candra

Keyword(s):

Locus Of Control ◽

Premature Termination ◽

Sampling Methods ◽

Time Pressure ◽

Linear Regression Analysis ◽

Multiple Linear Regression Analysis ◽

Test Reliability ◽

Friedman Test ◽

Independent Variables ◽

Public Accountant

The purpose of this study is to prove: (1) Time pressure, locus of control, the action of supervision and materiality partially affect the premature termination of the audit procedures (2) Time pressure, locus of control, supervision and materiality simultaneously affect the premature termination on the audit procedures. This research was conducted in Public Accountant firm in Yogyakarta region of which total 12 samples of KAP, by distributing 105 questionnaires, and 57 questionnaires were returned (54%). 34 of the returned questionnaires can be processed (34%). The samples in this study were determined by using non-probability sampling, one of purposive sampling methods. Data analysis consisted of: (1) validity test, reliability test and classical assumption. The result showed that the instruments used are quite reliable and valid (2) multiple linear regression analysis. The results are (a) Some of independent variables partially affect premature termination of the audit procedure, while the action of supervision does not influence premature termination of audit procedures (b) All independent variables influence simultaneously to the premature termination of the audit procedures (c) All independent variables showed that as much as 55% it affects on premature termination of the audit procedures, the rest of it are influenced by other variables. (3) Friedman Test. The result shows that there are order of priority of audit procedures being terminated.

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Faktor-faktor yang Mempengaruhi Belanja Modal pada Kabupaten atau Kota di Provinsi Sumatera Selatan

BALANCE Jurnal Akuntansi dan Bisnis ◽

10.32502/jab.v2i1.1167 ◽

2018 ◽

Vol 2 (1) ◽

pp. 140

Author(s):

Gogor Mustawa Zais

Keyword(s):

Multiple Regression ◽

Capital Expenditure ◽

Independent Variables ◽

The Impact

ABSTRACT The objective of this study was to find out and analyze the impact of regional own revenue (PAD), general allocation fund (DAU) and special allocation fund (DAK) on capital expenditure (BM) in regencies/towns in South Sumatera Province for a period of 2010 to 2014. The data were analyzed by using multiple regression. There were four variables in this research. A dependent variable was capital expenditure (BM) and independent variables were regional own revenue (PAD), general allocation fund (DAU) and special allocation fund (DAK). The results showed that the regional own revenue and special allocation fund variables have positive and significant impact on the capital expenditure. This means that the higher the regional own revenue and special allocation fund, the regencies/towns increased the capital expenditure are also higher. General allocation fund do not have a significant effect on the capital expenditure (BM) in regencies/towns in South Sumatera Province for a period of 2010 to 2014

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The Relationship Between The University Services Marketing And the Leading Orientation And Their Impact In Enhancing The University Reputation

Iraqi Administrative Sciences Journal ◽

10.33013/iqasj.v2n3y2018.pp110-140 ◽

2018 ◽

Vol 2 (3) ◽

pp. 110-140 ◽

Cited By ~ 1

Author(s):

Nusseibeh Ahmed Abdul Wahid

Keyword(s):

Private Universities ◽

Services Marketing ◽

Correlation Relationship ◽

Independent Variables ◽

Marketing Orientation ◽

University Reputation ◽

Administrative Leaders ◽

University Services ◽

The University ◽

The Relationship

The relationship between the university services marketing and the leading orientation and their impact in enhancing the university reputation: Field study on a sample of administrative leaders in private universities in the Erbil city Objective - The current study try to find the role of marketing university services (educational services, research services, community services) and the leading orientation (research mobilization, distinction, cooperation, university policies, proactive) as independent variables in enhancing the university's reputation as dependent a variable (Social responsibility, innovation, quality of service, image of the organization) in a sample of private universities in the Erbil city. Methodology of the study - The problem of the study was determined in several questions related to the nature of the correlation relationship - the effect of independent study variables (marketing of university services and leadership orientation) and the dependent variable (the reputation of the university). For this purpose, the hypotheses were subjected to multiple tests. The study used the questionnaire as a means to obtain data from the administrative leaders of the investigated universities. - The study was used the analytical descriptive method. The main and sub-variables were described and correlation and effect relationships were analyzed between the variables using advanced statistical methods (arithmetic mean, standard deviation, percentages, Pearson correlation, multiple regression test) , And the implementation of the statistical program (SPSS-Ver.18). The study was conducted in the educational sector in the city of Erbil, in order to obtain the necessary information for the field through a questionnaire prepared for this purpose and distributed to six universities. The number of respondents was (73) (Presidents of universities, their assistants, deans, their assistants, heads of departments) at the universities in question. The value of the study: The main conclusions of the study are the existence of a significant relationship between the variables of the study and the existence of a significant effect of the independent variable marketing of university services and the leading trend in the dependent variable universities reputation and the existence of variation of the effect of independent variables in the dependent variable in the universities investigated, A set of recommendations, the most important of which is the establishment of a center for the marketing of services at the university level and at the level of each college. In order to conduct a continuous study of the labor market to determine market needs, the university should be aware of the importance of marketing orientation in university education

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PENGARUH JASA PELAYANAN FREIGHT FORWARDING TERHADAP KEPUASAN PELANGGAN

JURNAL SAINS DAN TEKNOLOGI MARITIM ◽

10.33556/jstm.v0i1.186 ◽

2018 ◽

Author(s):

Andar Sri Sumantri ◽

Radix Nugrahanto

Keyword(s):

Customer Satisfaction ◽

Service Quality ◽

Secondary Data ◽

Sampling Technique ◽

Positive Influence ◽

Linear Regression Equation ◽

Independent Variables ◽

Freight Forwarder ◽

Freight Forwarding ◽

A Company

Customer is an important factor for the survival of a company. At a time, company sometimes didn’t know the level of customer satisfaction. If the company continues with this situation, the company would not know the next strategies to develop the company. There are many factors that connected with customer such as trust, facility and service quality. This research objective is to analyze if there is a positive influence, both individually and simultaneously between independent variables which are trust, facility and service quality to the dependent variable which is customers. In this research the object are the customers of PT Panah Persada Logisindo Semarang. The data sources are primary and secondary data using sampling technique of 80 respondents. The results of multiple linear regression equation show that there is a positive influence and partial significant between (t= 3,543 > ttebal = 1, 99167) Trust, (t=4,976 >ttebal=1,99167 ) Facility and (t =3,908 > ttebal= 1, 99167) Service Quality effected by customer satisfaction.Keywords: Trust, Facility, Service Quality, Customer SatisfactionKepuasaan Pelanggan merupakan faktor penting terhadap kelangsungan hidup sebuah perusahaan. Masalah yang dihadapi perusahaan saat ini berkaitan dengan tidak diketahuinya kepuasaan Pelanggan setiap tahun, Jika ini dibiarkan terus menerus, perusahaan tidak dapat menentukan strategi untuk meningkakan kepuasaan pelanggan. Ada banyak faktor yang mempengaruhi Kepuasaan Pelanggandipengaruhi oleh kepercayaan, fasilitas dan Kualitas Pelayanaan. Perumusan masalah, tujuan penelitian dan hipotesis pada latar belakang masalah dan tujuan penelitian ini untuk menganalisis adakah pengaruh yang positif baik secara individual dan simultan antara variabel independen yaitu kepercayaan, fasilitas, kualitas pelayanaan terhadap variabel dependen yaitu Kepuasaan Pelanggan. Pada penelitian ini obyek yang diambil pengguna jasa Freight forwarder PT Panah Persana Logisindo Semarang Sumber data meliputi data primer dan sekunder. Sampel pada penelitian ini adalah 80 responden teknik sampling yang digunakan seluruh populasi dijadikan sample. Berdasarkan hasil penelitian dan analisis berganda dihasilkan persamaan : Hasil persamaan regresi linear berganda menunjukkan bahwa ada pengaruh yang positif dan signifikan secara parsial antara ( t hitung = 3,543> t tabel = 1,99167) kepercayaan, (t hitung4,976 > t tabel =1,99167) Fasilitas ( t hitung = 3,908> t tabel = 1,99167) Kualitas pelayanaan terhadap Kepuasaan Pelanggan.Kata kunci : Kepercayaan, Fasilitas, Kualitas Pelanggan. Kepuasaan Pelanggan

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PEUBAH KUALITAS AIR YANG MEMPENGARUHI PERTUMBUHAN RUMPUT LAUT (Gracilaria verrucosa) DI TAMBAK TANAH SULFAT MASAM KECAMATAN ANGKONA KABUPATEN LUWU TIMUR PROVINSI SULAWESI SELATAN

Jurnal Riset Akuakultur ◽

10.15578/jra.4.1.2009.125-138 ◽

2009 ◽

Vol 4 (1) ◽

pp. 125

Author(s):

Akhmad Mustafa ◽

Rachmansyah Rachmansyah ◽

Dody Dharmawan Trijuno ◽

Ruslaini Ruslaini

Keyword(s):

Water Quality ◽

Growth Rate ◽

Ammonium Phosphate ◽

Gracilaria Verrucosa ◽

Acid Sulfate Soils ◽

Acid Sulfate Soil ◽

Acid Sulfate ◽

Independent Variables ◽

Water Quality Variables ◽

Sulfate Soils

Rumput laut (Gracilaria verrucosa) telah dibudidayakan di tambak tanah sulfat masam dengan kualitas dan kuantitas produksi yang relatif tinggi. Oleh karena itu, dilakukan penelitian yang bertujuan untuk mengetahui peubah kualitas air yang mempengaruhi laju pertumbuhan rumput laut di tambak tanah sulfat masam Kecamatan Angkona Kabupaten Luwu Timur Provinsi Sulawesi Selatan. Pemeliharaan rumput laut dilakukan di 30 petak tambak terpilih selama 6 minggu. Bibit rumput laut dengan bobot 100 g basah ditebar dalam hapa berukuran 1,0 m x 1,0 m x 1,2 m. Peubah tidak bebas yang diamati adalah laju pertumbuhan relatif, sedangkan peubah bebas adalah peubah kualitas air yang meliputi: intensitas cahaya, salinitas, suhu, pH, karbondioksida, nitrat, amonium, fosfat, dan besi. Analisis regresi berganda digunakan untuk menentukan peubah bebas yang dapat digunakan untuk memprediksi peubah tidak bebas. Hasil penelitian menunjukkan bahwa laju pertumbuhan relatif rumput laut di tambak tanah sulfat masam berkisar antara 1,52% dan 3,63%/hari dengan rata-rata 2,88% ± 0,56%/hari. Di antara 9 peubah kualitas air yang diamati ternyata hanya 5 peubah kualitas air yaitu: nitrat, salinitas, amonium, besi, dan fosfat yang mempengaruhi pertumbuhan rumput laut secara nyata. Untuk meningkatkan pertumbuhan rumput laut di tambak tanah sulfat masam Kecamatan Angkona Kabupaten Luwu Timur dapat dilakukan dengan pemberian pupuk yang mengandung nitrogen untuk meningkatkan kandungan amonium dan nitrat serta pemberian pupuk yang mengandung fosfor untuk meningkatkan kandungan fosfat sampai pada nilai tertentu, melakukan remediasi untuk menurunkan kandungan besi serta memelihara rumput laut pada salinitas air yang lebih tinggi, tetapi tidak melebihi 30 ppt.Seaweed (Gracilaria verrucosa) has been cultivated in acid sulfate soil-affected ponds with relatively high quality and quantity of seaweed production. A research has been conducted to study water quality variables that influence the growth of seaweed in acid sulfate soil-affected ponds of Angkona Sub-district East Luwu Regency South Sulawesi Province. Cultivation of seaweed was done for six weeks in 30 selected brackishwater ponds. Seeds of seaweed with weight of 100 g were stocked in hapa sized 1.0 m x 1.0 m x 1.2 m. Dependent variable that was observed was specific growth rate, whereas independent variables were water quality variables including light intensity, salinity, temperature, pH, carbondioxide, nitrate, ammonium, phosphate, and iron. Analyses of multiple regressions were used to determine the independent variables which could be used to predict the dependent variable. Research result indicated that relative growth rate of seaweed in acid sulfate soils-affected brackishwater ponds ranged from 1.52% to 3.63%/day with 2.88% ± 0.56%/day in average. Among nine observed water quality variables, only five variables namely: nitrate, salinity, ammonium, phosphate and iron influence significantly on the growth of seaweed in acid sulfate soils-affected brackishwater ponds. The growth of seaweed in acid sulfate soils-affected brackishwater ponds of Angkona District East Luwu Regency, can be improved by using nitrogen-based fertilizers to increase ammonium and nitrate contents and also fertilizers which contain phosphorus to improve phosphate content to a certain level. Pond remediation to decrease iron content and also rearing seaweed at higher salinity (but less than 30 ppt) can also be alternatives to increase the growth of seaweed.

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Contributing factors to will adoption among urban Muslims community in Klang Valley

Journal of Emerging Economies and Islamic Research ◽

10.24191/jeeir.v5i4.8835 ◽

2017 ◽

Vol 5 (4) ◽

pp. 42

Author(s):

Nooriha Abdullah ◽

Faziatul Amillia Mohamad Basir ◽

Azitadoly Mohd Ariffin ◽

Nur Diyana Yusuff ◽

Siti Nur Hidayah

Keyword(s):

Financial Management ◽

Quantitative Method ◽

Descriptive Analysis ◽

Muslim Community ◽

Contributing Factors ◽

Peace Of Mind ◽

Independent Variables ◽

Religious Factor ◽

Klang Valley ◽

Financial Obligation

A will is a financial management instrument after one’s death. Majority of Muslims in Malaysia are aware and familiar with the term Islamic ‘will’. However, the number of Muslims who write a will is very low. Studies have concluded, the reluctance factors to write a will were due to a) lack of knowledge, b) religious factor and c) financial obligation. Therefore, it is the interest of the researchers to investigate the relationships of these three contributing factors towards will adoption among urban Muslim community in Klang Valley. The paper adopts a quantitative method of research design, which utilises descriptive analysis, correlation analysis and regression analysis to analyse the raw data. The results show all the independent variables have positive relationship with the dependent variable, in particular a strong significant relationship for knowledge. Thus, the paper suggests that any Muslims who are aware and has knowledge should write a will regardless of their age. In addition, writing a will before one’s death provides a peace of mind to that person.

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