Acquisition Value Research Articles

Penerapan Model Profit-Loss Sharing untuk Investasi Modal Kecil

Islamic finance is a financial concept based on Islamic sharia. The underlying principle of Islamic finance is the prohibition of usury, gharar and masyir. In addition to these principles, the concept of Islamic finance which is built on the basis of justice makes many people tend to choose Islamic finance rather than conventional. In this article, we will discuss the Sharia investment model with a profit-loss sharing scheme as an alternative model to replace the practice of lending money at high interest by moneylenders in traditional markets (Rentenir scheme). Both models are applied in a lending transaction between traders and investors with a share of the results in the profit-loss sharing model of 5% and interest on loan repayments for the loan sharks of 20%. Furthermore, from each model the acquisition value is calculated in the form of the optimal portion / profit ratio for each trader and investor. The results obtained indicate that the earnings obtained by traders for the Sharia model are greater than those from the Rentenir model. Furthermore, the acquisition value of investors for the Sharia model is minus and the acquisition value of investors from the Rentenir model is 25.56%. The acquisition value of investors from the Rentenir model is very high, while in the Sharia model, investors experience losses. From these two parameters it can be concluded that the Sharia model with a profit sharing scheme is a model that benefits small traders, while the Rentenir model is a model that needs to be avoided because it is detrimental to traders and also uses the concept of usury which is forbidden in Islam.

Penggunaan Metode Altman Z-Score Dalam Analisis Risiko Keuangan PT. BTPN Syariah, Tbk.

The purpose of writing this article is to find out how the Altman Z-Score discriminant analysis method has a simple role in conducting financial risk analysis. As an object, PT. Bank Tabungan Pensiunan Nasional Syariah (BTPN Syariah), Tbk. Selected by non-random sampling with purposive sampling technique through the website. PT. BTPN Syariah, Tbk. is one of a financial institution that has a role in Indonesia's economy. As an intermediary, PT BTPN Syariah, Tbk. can not avoid risks, both in the form of financial and non-financial risks. To deal with these risks, one important element is to improve its financial performance. One of the depictions of financial performance can be known from the value obtained by using the Altman Z-Score analysis. The data used in this study are secondary in the form of financial statements, which consist of the balance sheet and income statement. The time period taken as data is the period from 2014 to 2018. After each data is obtained and studied then analyzed by using the Altman Z-Score method. So it can be seen what level of risk PT. BTPN Syariah, Tbk. has, whether the low level of risk, grey area, or high level of risk. From the data analysis, it was found that the level of financial risk of PT. BTPN Syariah, Tbk. is in the low-risk level category. In other words, it describes the company that is not bankrupt. This is indicated by the acquisition value of Z-Score > 2.6 which is 5.7438 in 2014, 6.7326 in 2015, 6.9953 in 2016, 8.2041 in 2017, and 7.2012 in 2018.

The valuation effects of corporate social responsibility on mergers and acquisitions: Evidence from U.S. target firms

AbstractThis study investigates whether a target firm's corporate social responsibility (CSR) performance creates value for shareholders. Our results indicate that target CSR performance that is stronger than that of the acquirer firm yields higher premiums for target shareholders. In addition, the positive valuation effect of CSR is more pronounced when well‐governed acquirers conduct the takeover. Our evidence is robust to several sensitivity tests. These results imply that favorable market reactions to the target's CSR are due to the market expectation that well‐governed acquirers reward the target's shareholders with a fair CSR value in merger and acquisition (M&A) transactions. Consistent with the stakeholder theory that maximizes stakeholder value, investing in CSR creates value in M&A transactions.

Mind the gap: The integration of anatomy course contents with basic procedural skills

ObjectivesThis study investigated the value of procedural skill acquisition in low-fidelity simulation labs for students entering a clinical setting during the mandatory one-month nursing internship. MethodsWe conducted a course that combined gross anatomy knowledge with the teaching of simple procedural skills. We analysed 299 students' opinions and then compared them with their assessment outcomes. ResultsThe survey results showed general satisfaction of students with the simulation-based course. Regarding the role of procedural labs as an adequate enhancement for traditional anatomy labs, students considered the basic procedural skills course as a strong alternative for traditional anatomy lectures and labs. Moreover, a comparison of participants' pre- and post-course answers indicated a significant increase in their anatomy knowledge. ConclusionsThis study thus indicated a positive perception of students about a course that employed innovative educational measures. In this way, the positive impact of teaching anatomical knowledge through basic procedures was noted.

Pengembangan Media Auto Play Pada Materi Struktur bagian Tumbuhan Dalam Meningkatkan Hasil Belajar Siswa di Sekolah Dasar Kabupaten Probolinggo

Learning media has a very important role in the learning process, through the learning media student will be easier to understand the material presented. So also in the science lessons especially material of Structures Plant which during the learning is monotonous. Therefore, Researchers developed a product of learning media in the form Autoplay which is able to present the material in a concrete way for students, the presentation of the material in this learning media accompanied by pictures, animations and videos that make learning media more interesting and motivate for students to learn. The goals of this research development is knowing the product design of learning media based on autoplay, knowing the level of validity and attractiveness of the product of learning media based on autoplay, and knowing the difference understanding of the concept of control class with experiment class that using learning media based on autoplay. The method using in this reserach is research and development with BORG AND GALL model of development. The procedure of development in this research are adapted from development of BORG AND GALL to be four steps they are preliminary step,development step, validation and revision and trying in field step. This research was conducted in SDI Tarbiyah with the subject of the trial as many as 18 students of class IV. Results of the development of this media is the product of media development of this in the form learning media by using a software program Autoplay Studio 8 that the material is accompanied by pictures of related material, video animation using software of flash player associated with learning, and quizzes smart application uses Quiz creator. The validation of development product can be seen from the sheet validation from validator of experts consisting of design experts with a percentage of 95% (very valid), Experts of material/content with a percentage 82% (valid) and teachers of science with 89% (very valid), whereas the level of attractiveness of the media can be seen from the questionnaire students of class IV with a percentage of 93% (very valid). The average acquisition value of last Post-Test was reached 90.56 compared to Pre-Test reached 78.33.
 
 DOI: https://doi.org/10.33399/edukasia.v2i1.28

KORELASI KEMAMPUAN MENYIMAK DENGAN MENULIS PUISI MAHASISWA PROGRAM STUDI PENDIDIKAN BAHASA DAN SASTRA INDONESIA UMI

ABSTRACTThe research aims to see a significant correlation between the ability to listen to poetryand the ability to write poetry for students of the Indonesian Language and LiteratureStudy Program at the Faculty of Literature at the Muslim University of Indonesia(UMI).Research is an expose facto that is correlational, which consists of variable X thatis the ability to listen to poetry as an independent variable and the Y variable the abilityto write poetry as the dependent variable. In this study the population and sample werePro students gram Stuin Indonesian Language and Literature, Faculty of Letters UMI insemester 3, as well as technique used to collect this research data is observation and test.Furthermore din this study, the data collected was analyzed using descriptive statisticsof product moment correlation. The results of this study show that calculations using theproduct moment formula reach 0.08 because to find out whether or not there issignificant correlation between listening ability and writing student poetry. So, it appearsthat the acquisition value of 0.08 (r xy arithmetic) <0.388 of (t value of the productmoment table) at a significant level of 95% with the number of students 27 people. So, itneeds to be emphasized that the high ability to listen to student poetry, less influence onhis ability to write poetry.Keywords: Correlation, Listening to Poetry, Writing Poetry

Analysis on Fees Exemption Policy of Land and BuildingRights Acquisition in Jakarta

The policy for imposing 0% (zero-percent) Land and Building Title Acquisition Fee in DKI Jakarta Province under Governor Regulation Number 126 of 2017 has been implemented for a period of 4 (four) years. In practice there have been found various advantages and weaknesses in the course of policy implementation. This study aims to describe the result of the evaluation on the implementation of the policy imposing zero-percent of Tax Object Acquisition Value (BPHTB). This study used qualitative descriptive method which suggests the explanation and understanding of the phenomenon in the grant of tax incentive. The outcome from the study reveals that the benefit from the policy is the ease of tax burden for the lower middle class communities to own house in DKI Jakarta and to encourage the acceleration of the land certification. The policy implementation also however implies that many taxpayers avoid the tax by using loophole in the Governor Regulation to enjoy this tax facility.

PENINGKATAN KEMAMPUAN MENULIS PUISI DENGAN METODE PICTURE AND PICTURE PADA SISWA KELAS V SDN 1 SUKAMENANTI BANDAR LAMPUNG

The problem raised in this research is to improve the ability to write poetry of students with an integrated learning approach in learning Indonesian in class V SDN 1 Sukamenanti Kedaton Bandar Lampung Academic Year 2017 / 2018. This research was conducted because of the reality in the field that the ability to write class poetry V in SDN 1 Sukamenanti is classified as low, it is obtained that data in the basic competence of writing poetry the average value of students is 57.39 The average value obtained by these students in general has not reached the specified KKM, which is 65. Of the 28 students in SD Negeri 1 Sukamenanti Bandar Lampung only 10 or 36% of students achieved mastery. The rest, students can achieve completeness after taking remedial once, twice, or even up to three times. This shows that the ability to write poetry of fifth grade students at SD Negeri 1 Sukamenanti Bandar Lampung is low. For this reason, the most integrated learning approach is used in order to improve the ability to write poetry. To achieve the above research objectives, the authors use the "Classroom Action Research" research method abbreviated as CAR or class action research (CAR). Classroom action research (CAR) is action research carried out by teachers in the classroom. This model uses a spiral system of self-reflection that starts from plans, actions, observations, reflections, and re-planning which is the basis for a problem-solving design. And use an integrated approach in learning. Based on the results of the study it can be concluded that an increase in the ability to write poetry of students of SDN 1 Sukamenanti VB class after applying an integrated approach in learning Indonesian this can be seen in the initial conditions of the acquisition of an average value of 57.39 with the highest KM of 3.57%. In the first cycle the average value of 68.68 and the highest KM was 57.14%. In cycle II the average acquisition value is 71.93 and the highest KM is 64.29%, whereas the acquisition value in cycle III is an average of 77.04 and the highest KM in cycle III is 78.57%

Real Effects of Intangibles Capitalization—Empirical Evidence from Voluntary IFRS Adoption in Japan

ABSTRACT This study examines how firm behaviors are affected by the voluntary adoption of International Financial Reporting Standards (IFRS) in Japan, which has expanded the scope for the capitalization of intangible assets compared with the Japanese Generally Accepted Accounting Principles. Prior research suggests that capitalization of intangibles is preferred by firms with larger intangibles and that it enables them to increase intangible investments. Using empirical data from Japanese IFRS adopters, this study analyzes the relationship between firms' intangible asset amounts and their voluntary adoption of IFRS. The results show that (1) the more intangibles firms possess, the more likely they are to adopt IFRS, and (2) once firms decide to adopt IFRS, their intangible assets increase compared with matched non-adopters. Additional analysis shows that this increase is partly attributable to an increased volume and value of mergers and acquisitions after IFRS adoption, suggesting that the real actions of the adopters changed.

PROFIL WIRAUSAHA KULINER DI PEKANBARU TAHUN 2020

This research was conducted to answer the problem (1) How to describe the level of education and sales turnover of entrepreneurs in Pekanbaru, (2) How to describe the benefits and types of entrepreneurial business in Pekanbaru, (3) Is there a relationship between profitability and entrepreneurial profile in Pekanbaru. The sample of this study was taken 60 entrepreneurs with pourporsive sampling. Data were analyzed with non-parametric statistics. the results of this study. Knowing the relationship between education level and entrepreneurial sales turnover in Pekanbaru. The level of education correlates with turnover and the number of employees this is indicated by the acquisition value of Sign <0.05, while the type of business, the level of education does not correlate with earnings, gender and length of business due to the acquisition of Sign value> 0.05. Profit correlates significantly with turnover and length of business, this is indicated by the Sig value obtained <0.05. While profits are not related to the type of business, education level, gender and number of employees, this can be seen from the Sig value obtained> 0.05. The type of business is positively correlated with turnover, gender and number of employees, this can be seen from the acquisition of sign <0.05, while the type of business has no relationship with earnings, education level, duration of business because the sign value> 0.05. Key words: culinary, entrepreneurship, profile, profit, turnover

Impulse buying in social commerce: bundle offer, top reviews, and emotional intelligence

PurposeConsidering the rapid adoption of social media among consumers and organizations, this study intends to examine the impact of online bundle promotions and contextual interactions on impulse buying as consumers encounter them synchronously. Hence, a research model is proposed with the integration of perceived transaction value, perceived acquisition values, top reviews information, impulse buying tendency and emotional intelligence following the stimulus-organism-response framework, promotional framing effect, and theory of selective attention.Design/methodology/approachData were collected from the active social media members of organization pages and selling groups by utilizing the self-administered questionnaire. This study employed the partial least squares structural equation modeling to evaluate the data of 358 individuals.FindingsResults reveal the positive impact of targeted constructs on the urge to buy impulsively with complementary partial mediation of impulse buying tendency. Besides, emotional intelligence dissuades users' impulse buying tendencies, but unexpectedly, its moderating effect is insignificant. Further, importance-performance map analysis highlights the highest importance of impulse buying tendency and better performance of perceived transaction value for the urge to buy impulsively.Originality/valueThis research is one of the early studies to explore the influence of social media advertising and contextual social factors (e.g. bundle offers and top reviews information) on impulse buying with the moderation of emotional intelligence and mediation of impulse buying tendency. This research is imperative for scholars and managers with pertinent suggestions to arouse impulse buying.

Penerapan Akad Murabahah Pada Produk Pembiayaan Pensiun Di BRI Syariah Cabang Kendari

The purpose of this study was to know the suitability of application akad murabahahin BRI Syariah Branch Kendari withFatwa of National Sharia Concil Number: 04 / DSNMUI / 1V / 2000for understand and analyze the suitabilityof murabahah accounting treatment in BRI Syariah Branch Kendari with PSAK 102. The studyused descriptive qualitative method.The results study showed that the bank represented the client about asset acquisition. At the time of the akad, akad Wakalah and akad Murabahah had been signature at same time. Although the goods (objects of Murabahah) mentioned in the akad do not exist or have not become the legal property of the bank.BRI Syariah Branch Kendari break the PSAK 102 of 2007 because did not to carry out the duty as a seller but as a conventional debt provider. Thetreatment of murabaha accounting based on PSAK 102 at BRI Syariah Branch Kendari in this casethe admission of murabaha assets was appropriate, that wasavowed as the acquisition value. Presentation of akad murabahah financial statement wasagree with PSAK 102, BRI Syariah presents murabahah receivable ofnet value that is value of murabahah receivable after deducting with the allowance loss reserves. The reveal of Akad Murabahah in BRI Syariah that was notagree with PSAK 102 regarding murabahah accounting, because BRI Syariah does not reveal from the purchaser side but only reveal from the seller side.Based on the results of the study concluded that the application of akad murabaha on pension financing products in BRI Syariah Branch Kendari implemented by including the akad wakalah. In the merging of akad BRI Syariah was not agree with the DSN-MUI fatwa No.4 of 2000 about general stipulations of murabaha in syariah bank at point 4 and point 9. BRI Syariah Branch Kendari break the PSAK 102 of 2007 because did not to carry out the duty as a seller but as a conventional debt provider. Accounting treatment which includes admission of murabaha assets, presentation and disclosure was in accordance with PSAK 102.

Assessment of the maintenance costs of electro-medical equipment in Spanish hospitals

ABSTRACT Objectives Electro-medical equipment generates a high impact on the sustainability of a hospital and require high availability at a reasonable maintenance cost. The aim of this paper is to analyze the sustainability and performance of the maintenance of electro-medical equipment, through several healthcare variables (hospital admissions, surgeries, consultations, etc.), infrastructure variables (surface area, number of beds, number of operating theaters, etc.), human resources and the acquisition value of the equipment, relating them to the labor, materials and total and operative maintenance costs. Methods 4,586 electro-medical equipments were analyzed (grouped into 16 categories) installed in 12 Spanish hospitals of between 20 and 200 beds during the 2016–2018 period. Results The results show that the maintenance costs of electro-medical equipment correlate with the number of beds and operating theaters, nursing staff, equipment acquisition value, number of admissions, surgeries and the total length of hospital stay. Conclusion Different equations are proposed to estimate maintenance costs based on the variables studied. They include indicators that give an overall view of maintenance operations.

Determination of Business Port Terminal Value Using Income Approach

Under PT X’s long-term plan to increase the company’s value, PT X plans to acquire one of PT Y’s container terminal business units. The acquisition requires several stages of the process from due diligence to estimation of the acquisition value obtained from the valuation results. Business valuation as a critical stage is a process to produce an opinion or an estimate of the fair value of a company. The results of the business appraisal can then be used in investment \\ decision making, generally for business development, mergers, and acquisitions. There are 3 (three) approaches in conducting business valuation, namely asset-based approach, market-based approach, and income-based approach. This research will focus on the company’s acquisition plan using income approach (income-based approach). This approach is used by considering the going concern assumption, or the business that is being assessed will continue to run and generate revenue. Two methods can be used to determine the value of a business in income approach (Income-based approach), namely the method of income capitalization (capitalized of income method) and discounted cash flow method (discounted cash flow). This study aims to determine the business value of PT Y’s container terminal business unit and the maximum acquisition value used as a consideration in the acquisition. This research uses an income-based approach with a discounted cash flow (DCF) method. The making of financial models begins with making a profit and loss terminal container service projection, then the free cash flow calculation is performed. Furthermore, based on the free cash flow that has been calculated with a discount rate from the Weighted Average Cost of Capital (WACC) which provides the total value of all company capital, the company value that represents the value of the container terminal unit is Rp. 9,171,633,437,067. To find out the maximum acquisition value obtained by calculating the company’s return on investment that refers to the cost of capital of PT X. To get a positive rate of return, the IRR value must be greater than the WACC. Under the calculations, the maximum acquisition price of Rp. 7,500,000,000,000 (IRR 9.66%) with a WACC value of PT X of 7.6%. The results of this calculation become material in the acquisition process with PT Y as the owner of the container terminal.

Ability Media Robotics (Robot Soccer) in Fostering the Learning Interest of Students in the Subjects of Physics

In this research was quantitative research to know the increase of interest in student learning by using robotic media. Robotic media used in this study uses the robot soccer. The design of these studies using experimentation. Interest in student learning data taken using question form interest in learning. This dalampenelitian data processing using trial T or t-test were analyzed using SPSS. The results showed that there was an increased interest in learning of students in the subjects of physics using media Robotics (robot soccer) with the acquisition value of the pretest of 66.81 postest and value of 77.05.

To the problem of forming foreign language communicative competence of primary-school students

The article is devoted to the issue of formation of primary-school students’ foreign language communicativecompetence. At the present stage of development, the goal of foreign language education isto achieve foreign language communicative competence by students, that is, the ability and real readinessof pupils to carry out foreign language communication and seek the mutual understanding withnative speakers of a foreign language. The advisability of forming a foreign language communicativecompetence at the primary-school age stage is confirmed by numerous studies, both in our country andabroad. A foreign language should be considered as a means of understanding the picture of the world,acquisition values created by other peoples. The paper considers the components of communicativecompetence, as well as the methods and technologies of its formation at the foreign language lesson. Anexperimental-pedagogical research was conducted in which 75 high school students of the 4th grade ofprimary school took part. The method of using active methods of teaching and communication of participantswas used. At the stating stage, it was revealed that 60% of students are communicative active,and 40% - communicative passive. Taking into account the individual characteristics of children, classeswere held on the updated methodology.Key words: schoolchildren, second language acquisition, foreign language, communicative competence.

ENFOQUE METROPOLITANO NO LIVRO DIDÁTICO DE GEOGRAFIA

A abordagem sobre Geografia Urbana, especificamente, o enfoque metropolitano dentro das aulas de Geografia consiste em uma forma de articular as escalas locais, regionais e mundiais. Isto se tem, através da conceituação sobre metrópole, região metropolitana e da compreensão sobre as relações verticais e horizontais estabelecidas entre as cidades através da rede urbana. Assim, objetiva-se a compreensão através de uma visão crítica sobre a abordagem e a ênfase atribuídas ao enfoque metropolitano nos livros didáticos de Geografia para o Ensino Médio. A metodologia para seleção das coleções analisadas consistiu em quantificar os dados de tiragem e de valor de aquisição dos livros adquiridos pelo Ministério da Educação, selecionando os mais relevantes e os com menos expressão de aquisição. Para analisar os livros didáticos, os conceitos referidos ao enfoque metropolitanos foram identificados e analisados quanto à sua contextualização e relevância nos livros. Considera- se que existe um conjunto de fatores que devem ser integrados para a sintetização da análise dos conteúdos geográficos dos livros didáticos, que consiste não apenas em atributos textuais, mas também na consideração do pluralismo das realidades existentes no cenário educacional brasileiro. Palavras-chave Geografia Urbana, Ensino de Geografia, Ensino Médio

ANALISIS DAN PERANCANGAN DECISION SUPPORT SYSTEM PENYALURAN BANTUAN PENYANDANG MASALAH KESEJAHTERAAN SOSIAL (PMKS) MENGGUNAKAN METODE WEIGHTED PRODUCT (WP)

Abstract : Through Social Welfare Law No. 11 of 2009 and PERMENSOS 08 of 2012, the government made efforts to improve the social welfare of PMKS (People with Social Welfare Problems). So far, PMKS participants have still used manual identification, so there is a lack of acceptance or acceptance by PMKS participants. Participation of participants. Then an alternative solution using DSS. Then alternative solutions can use DSS. For reception to be targeted, it is necessary to use ranking methods or which order is more priority in receiving assistance. Before that, it is necessary to do an interview & observation of related parties about what categories and criteria the community enters into PMKS members. Then to find out their priorities, in this study using the Weighted Product calculation method. The design of this DSS uses 12 PMKS Categories, each of which has criteria, and then is calculated. The results from the lowest to highest values ​​can be seen in each of the PMKS Categories. Later it will be seen who is more priority per category.
 The highest final acquisition value (V) is in the neglected children category 0.1503, the disabled children category 0.3610, the elderly abandoned category 0.1725, the disability category 0.1141, the socioeconomic-prone women category, and the socially difficult family category psychological 0,2301.
 
 Key words : Decision Support System, PMKS, Weighted Product (WP).

Identification of Free Radical in Main Stream Cigarette Smoke in Cigarette with Clove mix (Kretek) and Cigarette without Clove mix (White)

Cigarette smoke is a source of free radicals. Cigarette smoke is a component of Aerosols and free gases that contain large amounts of chemical compounds. Cigarette smoke can be divided into two: main smoke and side smoke. The main smoke of cigarettes inhaled by smokers is known to cause a buildup of harmful substances and causes of oxidative stress so that research is carried out using ESR Leybold Heraeus. The sample used is a smoke sample from two types of cigarettes that are popular in Indonesia. The measurement is done by pulling smoke directly into the measurement tube. Then the resonance pattern is observed and the external magnetic field is calculated and the value of the lande factor is based on frequency and current data. Measurements result showed resonance in both types of cigarettes, at a frequency of 32.4-70.8 MHz and obtained values of lande factors that vary and have a value between 1.9-2.1 with two acquisition values that are outside the range that is 1.8368; and 2.2060. There are differences in the number of resonances that occur for each sample. This difference can be due to differences in the constituent of content and the texture of cigarettes which can affect the results of the combustion process.

WRITING A FANTASY STORY WITH DESCRIPTION TEXT ELEMENTS AND PROCEDURE TEXT USING THE COMPUTATIONAL THINKING APPROACH

The background of this research contains higher-order thinking skills to prepare students in the industrial revolution 4.0, can think at a high level using a computational thinking approach as an alternative in sustainably preparing students. The purpose is to determine student learning outcomes to write fantasy narrative text with elements of description text and procedure text, to stimulate using of computational thinking approach in junior high school. Using a research method with a descriptive approach that describes the results of the study in detail, the instruments used in the form of tests, observation, and documentation. The results of 10 students were able to apply the category of HOTS very well, by writing it, 8 students were able to make a combination of the text but were nice, and 2 students were able to create the text although there were still many things that had to be improved, the average acquisition value from 45.10 to 78.45 means an increase of 33.35 points. By applying computational thinking the ability to solve problems and higher-order thinking skills of students increases. Keywords: Text Description of Fantasy Procedures, HOTS, Computational Thinking Â