Abstrak: Pengaruh Pendidikan Etika Bisnis dan Religiusitas Terhadap Persepsi Etis Mahasiswa Akuntansi. Penelitian ini bertujuan melihat hubungan antara pendidikan etika, gender, religiusitas, dan performa akademik terhadap persepsi etis mahasiswa. Penelitian ini juga ingin membuktikan perbedaan persepsi antara mahasiswa yang sudah atau sedang mengambil mata kuliah etika bisnis dan yang belum, antara mahasiswa laki-laki dan perempuan, serta mahasiswa dengan IPK ≥ 3,3 dan <3,3. Metode analisis data yang digunakan yaitu analisis regresi berganda dan uji beda independent sample t-test. Hasil penelitian menunjukkan bahwa pendidikan etika dan performa akademik tidak berpengaruh signifikan terhadap persepsi etis mahasiswa, berbeda halnya dengan religiusitas dan gender yang memiliki pengaruh yang signifikan. Hasil uji beda menunjukkan perbedaan persepsi etis antara yang sudah atau sedang mengambil mata kuliah etika bisnis dengan yang belum, sama halnya dengan mahasiswa laki-laki dan perempuan. Kata kunci: Pendidikan etika, Religiusitas, Persepsi Etis Abstract: The Influence of Business Ethics Education and Religiosity to Ethical Perception of College Students. The objective of this study is to examine the influence of ethics education, gender, religiosity, and academic performance to the ethical perception of undergraduate. The additional examination was done to know the differences perception between students who have accomplished business ethics course and who have not accomplished business ethics course yet, male and female students, and students who have high GPA and low GPA. The analysis data method uses multiple regression and independent sample t-test. The result indicates that ethics education and academic performance have no significant influence on the ethical perception of college students. On the other hand, religiosity and gender have a significant influence on ethical perception. The result of independent sample t-test indicates that significantly difference between student’s perceptions who have accomplished business ethics course and who have not accomplished yet, likewise between male and female students. Keyword: Ethics Education, Religiosity, Ethical Perception
Capital structure is the ratio between debt (foreign capital) and own capital (equity). There are several factors that affect capital structure such as dividend policy, liquidity, tangibility, asset turnover and company growth. This study aims to determine the effect of dividend policy, liquidity, tangibility, asset turnover and company growth on capital structure. In this study, the sampling method was carried out using purposive sampling and obtained as many as 14 companies in the consumer goods industry sector which were listed on the Indonesia Stock Exchange during 2015-2018. Thus the amount of data observed in this study amounted to 56 data. Data in this study were analyzed using Statistical Package for Social Sciences (SPSS) 22 with multiple linear regression analysis methods. The results of this study indicate that liquidity and asset turnover affect the capital structure while the dividend policy, tangibility and company growth do not affect the capital structure.
Penelitian ini bertujuan untuk: Mengetahui gambaran keefektifan Penyaluran Air Melalui Penerapan Irigasi Tetes (Drip irigation) Pada Tanaman Cabai di lahan kering di Desa Paloh Gadeng, Dewantara Aceh Utara. Data yang diperoleh dari penelitian ini berupa hasil perhitungan keutuhan air tanaman cabai, debit rata-rata keluar emitter. Pendekatan yang digunakan dalam rancangan penelitian ini adalah penelitian kuantitatif dengan menggunakan metode penelitian deskriptif. Instrumen yang digunakan dalam penelitian ini yaitu lembar pengumpulan data dan pembagian angket kepada kelompok tani. Sedangkan Teknik pengumpulan data meliputi kegiatan untuk melihat debit rata-rata output emitter dan perhitungan laju tetes emitter (EDR). Analisis data yang digunakan dalam penelitian ini adalah Rata-rata debit air yang ke luar dari emitter dan dilakukan sebanyak 2 kali ulangan. Hasil yang diperoleh dalam penelitian ini adalah Pada selang PE lateral 1 diperoleh debit rata-rata keluaran emitter sebanyak 1,388 (L/jam), sedangkan selang PE lateral 2 diperoleh debit rata-rata keluaran emitter sebanyak 0,995 (L/jam) dan pada selang PE lateral ke 3 diperoleh debit rata-rata keluaran emitter sebanyak 0,295 (L/jam). Jadi dapat kesimpulan bahwa penggunaan metode irigasi tetes sangat efektif untuk tanaman cabai pada lahan kering
Today there are still many Muslimah dressed not in accordance with the rules in the Islamic religion. Good dress habits must be planted early so that the Muslimah get used to and make Islamic dress codes entrenched in society. Tabarruj is a woman's style of dress or attitude that is excessive in order to attract the attention of others when she comes out of her house, deliberately showing the beauty of her face and body and waving her way so that she can see the jewelry in front of other people. the Aim of this research is to know the understanding of paragraph about tabarruj in the Qur'an, inside about rule dressed up or be decorated for woman. In this study the researcher used library research with the method of maudhu'i of interpretation which collects verses of the Quran based on the topic or theme set by all the verses collected based on the period of decline, then studied in depth and thoroughly from various aspects that can be explored, then pay attention to these verses with explanations and relationships with other verses. The Results show that tabarruj in the Qur'an is style dressed up or attitudes woman on purpose interesting other people's attention when she go out from her house and show her beauty.
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