THE INFLUENCE OF GOOD CORPORATE GOVERNANCE ON PROFITABILITY IN CONSUMER GOODS INDUSTRY COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE IN 2019 - 2020

This research on profitability aims to examine the effect of good corporate governance on profitability. The population in this research are Consumer Goods Industry companies listed on the Indonesia Stock Exchange in 2019 - 2020. The sample in this research was selected through purposive sampling, so that a sample of 104 companies was obtained. The statistical test tool uses multiple regression analysis. Profitability in this research was measured using Return on Assets, while good corporate governance was measured using external ownerships. The results show that external ownerships has no significant positive effect on profitability.

Testing of behavior bias

This study aims to (i) test the behavior bias of gamblers fallacy occurs at the time of uptrend and downtrend conditions; (ii) test the behavior bias of halo effect occurs at the time of uptrend and downtrend conditions; and (iii) test the behavior bias of familiarity effect occurs at the time of uptrend and downtrend conditions. The number of samples in the study was as many as 41 people. The test equipment used is One-Sample t-Test and Paired t-Test by using statistical package for social scientists (SPSS) as a static test tool. The results of this study show that: (i) Gamblers' fallacy that occurs when the uptrend condition is greater than when the condition is downtrend; (ii) Halo effect that occurs when the uptrend condition is greater than when the downtrend condition; (iii) Familiarity effect that occurs when the uptrend condition is greater than when the downtrend condition.

Upconversion Nanoparticles-Based Fluorescence Immunoassay for the Sensitive Detection of 2-Amino-3-methylimidazo [4,5-f] Quinoline (IQ) in Heat Processed Meat

A competitive fluorescence immunoassay for the quantitative detection of 2-amino-3-methylimidazo [4, 5-f] quinoline (IQ) in pan-fried meat patties was developed, using magnetic nanoparticles coupled with coating antigen as the capture probe and anti-IQ antibody coupled with NaYF4: Yb, Er upconversion nanoparticles as the signal probe. Under optimal conditionals, the wide detection range for IQ in phosphate buffer saline is from 0.01 to 100 μg·L−1 (R2 = 0.991) with a detection limit of 0.007 μg·L−1. This proposed method has been applied to detect IQ in two different types of pan-fried meat patties at varying frying times, and the IQ content in chicken patties and fish patties are 2.11–3.47 μg·kg−1 and 1.35–2.85 μg·kg−1, respectively. These results are consistent with that of the ultraperformance liquid chromatography-tandem mass spectrometry. In summary, this method can serve as a sensitive and specific test tool for the determination of IQ in processed meat.

PENGARUH PENGHARGAAN FINANSIAL,PELATIHAN PROFESIONAL, PENGAKUAN PROFESIONAL DAN PERTIMBANGAN PASAR KERJA DALAM PEMILIHAN KARIR SEBAGAI AKUNTAN (STUDI EMPIRIS PADA MAHASISWA JURUSAN AKUNTANSI UNIVERSITAS NEGERI MEDAN)

The problem in this research is that Indonesia still needs a lot of accountants, but in fact students with accounting graduates show low interest in the public accounting profession. The purpose of this study was to determine the effect of financial rewards, professional training, professional recognition and labor market considerations partially and Simultaneous in choosing a career as an accountant. The population in this study were all 133 students of the 2017 Accounting Department. The sample of this study used a random sampling technique with the slovun formula, in order to obtain 55 respondents. The data analysis technique used is Multiple Linear Regression with using the SPSS 25 statistical test tool . The results of the study found empirical evidence that the variables of financial rewards, professional recognition and labor market considerations have a significant effect on career choice as an accountant. Meanwhile, Professional Recognition has no significant effect in choosing a career as an accountant.

Pengaruh Manajemen Aset Terhadap Tingkat Optimalitas Aset Tetap (Tanah) Pemerintah Provinsi Jambi

The purpose of this study was to analyze the effect of fixed asset management (land) belonging to the Jambi Provincial Government. A total of 46 sample respondents were taken in this study using purposive sampling method. Asset inventory, asset legal audit, asset valuation, and asset monitoring and control are the variables used in this study. From the results of the analysis using the Multiple Linear Regression test tool, it shows the results of an individual test that it is proven that asset inventory has a positive and significant effect on the optimality of fixed assets (land) which means that it matches the hypothesis, but individually legal audits of asset valuation, as well as asset monitoring and control not proven to have a positive and significant effect on the level of optimality of fixed assets (land) which means that it is not in accordance with the hypothesis, while the results simultaneously show that the four variables, namely asset inventory, asset legal audit, asset valuation, and asset monitoring and control, have a significant and positive effect. to the optimal level of fixed assets (land), the results are proven by the value of F-count > F-table.

Design of Disc on Disc Wear Test Equipment Using VDI 2221 Method

This study aims to design the build of a wear test tool or a tribometer that intends to measure the coefficient of friction and wear rate in contact materials in form of disc-on-disc. This tribometer test tool can be used in dry contact (without any intermediate material between contacts) or wet contacts (by using intermediate material between contacts such as lubricant). The application of this disc-on-disc type of tribometer is the contact that occurs between roller elements (solid cylinders) and inner rings on cylindrical rolling bearings. In this paper is used the design method of VDI 2221. The steps are to clarify the task, determine the function of structure, look for the principle of the solution and its structure, describe the variants that can be realized and give shape to the model and detail the manufacture and used. This tool is used to test components consisting of two discs where the material can be varied. The design of the surface contact side mechanism is done in a radial direction. So, the disc can rotate (rolling contact) and this test tool can be varied load and rotation. The final result of this study is an engineering document in the form of layout drawings and assembly images as well as detailed images of each component and bills of materials.

Pengaruh Lingkungan Kerja dan Motivasi Kerja terhadap Kinerja Karyawan Crew Burger King Surabaya Timur

To achieve a company goal, its important to looking for employee performance, work environment, and work motivation. Good or bad employee performance can be influenced by the work environment and motivation, as well as the Burger King company in East Surabaya. Burger King Company is a company engaged in FnB. This study aims to analyze the effect of work environment and work motivation on employee performance of Burger King East Surabaya crew. The hypothesis in this study is that the work environment and work motivation have a significant influence on employee performance. This study uses quantitative methods and uses PLS as a test tool as well as data collection methods by conducting surveys. Respondents in this study were 50 respondents using a saturated sampling technique where all populations were sampled. The results of the study revealed that th e work environment partially had no significant effect and work motivation had a significant positive effect on employee performance. Keywords: Work Environment, Work Motivation, Employee Performance

PENGARUH LIKUIDITAS DAN MANAJEMEN MODAL KERJA TERHADAP PROFITABILITAS PADA CV. MITRA KARYA MEDAN

To assess the company's finances, a profitability ratio can be used. Profitability isthe company's ability to earn a profit in relation to sales, total assets and owncapital. For companies, the problem of profitability is very important because itcan include other ratios, including the ratio of liquidity and working capital.Liquidity is the company's ability to meet short-term obligations smoothly and ontime. The level of liquidity of the company can be shown by liquid assets that areeasily converted into cash, including cash, bank, accounts receivable, marketablesecurities, and inventories. Working capital is a fund needed so that companyoperations can run smoothly in accordance with the policies that have beendetermined for the achievement of company goals. The formulation of the problemin this study is how the influence of liquidity and working capital managementeither partially or simultaneously on profitability at CV. Mitra Karya Medan ?. Theresearch objective was to determine and analyze the effect of liquidity and workingcapital management either partially or simultaneously on profitability at CV. MitraKarya Medan. This study uses multiple linear regression analysis, determinationtest and t test, with the help of the SPSS test tool. Based on the research results, itis known that there is a partial effect of the current ratio on the net profit margin atCV. Mitra Karya Medan, this is shown from the results of the t test where t count>t table (4.807> 2.13185) so that H0 is rejected and Ha is accepted, which meansthat the current ratio variable has a significant (significant) effect with the net profitmargin variable. In addition, there is a partial effect of the debt to equity ratio onthe net profit margin at CV. Mitra Karya Medan, this is shown from the results ofthe t test where t count> t table (3.064> 2.13185) so that H0 is rejected and Ha isaccepted, which means that the debt to equity ratio variable has a significant(significant) effect with the net profit margin variable. Based on the researchresults, it is known that there is an effect of the current ratio and the debt to equityratio simultaneously on the net profit margin at CV. Mitra Karya Medan, and thepercentage of the relationship between the current ratio variable (X1) and the debtto equity ratio (X2) to the net profit margin (Y) is 34.2%, while the remaining 65.8%is influenced by other factors not examined