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Scirj, Volume VI [2018]
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Scientific Research Journal

Scirj Volume VI, Issue VI, June 2018 Edition
ISSN: 2201-2796


Publication starts: 25th June 2018
Full Paper available from: 25th June 2018


Comparative Analysis of Bookkeeping at Sole Proprietorship and Partnership Small and Medium Enterprises: Study on Culinary Sector in Greenville, Jakarta
Fionna Griseldis Lisjanto

Abstract: SMEs (Small and Medium Enterprises) in Indonesia have a great impact for the nation’s economic development. However, many SMEs failed in their business because lack of managing bookkeeping in the business. Many has stated that most of the owners/ managers do not have accounting knowledge nor to realize the importance of bookkeeping. Thus, this study aims to examine further whether there any differences of bookkeeping in sole proprietorship and partnership SMEs, since both are non-legal entity and most SMEs are in the form of it. This study also seeks for an answer on which from the two form of ownership has better quality in bookkeeping. The research was descriptive in nature involving quantitative methods, which was administered through questionnaires. The population is culinary SMEs in Greenville, Jakarta with total sample encompassed of 44 respondents-21 sole proprietorship and 23 partnership SMEs using purposive sampling. Data analysis was carried out using charts, percentages, and independent-sample t test. Findings from independent t-test result reveal that there are significant differences between sole proprietorship and partnership SMEs in terms of their bookkeeping.
Read Full Paper Reference this paper Page 1-14


Identity Contestation of Contemporary Painting Art in Makassar
Muh. Faisal, Supriadi Hamdat, Muhammad Basir, Halilintar Latief

Abstract: This study was intended to describe the identity and practices of painting art through the struggle and identity contestation among artists in Makassar. It is characterized by symbolic diversity in painting art as the manifestation of artist identity. In collecting the data, the researcher used participant-observation by applying ethnographic approaches, especially at art exhibition moments such as the Makassar Biennale, and other art exhibitions held by Makassarese artists. Pierre Bourdieu theory of habitus, capital, and arena became one of the theoretical approaches that researcher used to describe the social practices in the field of fine art in Makassar. The objectives achieved in this study were classified based on the knowledge system, institutional system, and economic system practiced by Makassarese artists. The results of this study revealed that the ideological knowledge of artists was closely related to the symbolic knowledge created through the painting art. The work of art was created on the basis of personal function which tends to be mimetic; while painting art which was created based on social function has two aspects, namely idealism (social realism) and profit (imitationalism). Furthermore, work of art was created based on physical function which tends to present works of art mix media and artwork use (craft). The concepts were practiced based on the contestation of artists in presenting the discourse of contemporary fine art in Makassar. Based on the results of this study, it was found that the identity politics of Makassarese artists were not fully separable from economic politics, in which there was a process of artistic diffusions through discourse and symbolic system among artists that have been segmented through institutions, agencies and other socio-economic classes.
Read Full Paper Reference this paper Page 15-24


A STUDY ON THE CERVICAL LORDOTIC ANGLE AND TORG’S RATIO IN ADULTS POPULATION OF CROSS RIVER STATE NIGERIA
Ude Raymond A; Maduka Celestine O; Ofure Comfort ; Ugochukwu Esomonu G; Anibeze Chike I

Abstract: Radiographic evaluation of Cervical Spine alignment parameters assists in the diagnosis of degenerative and traumatic conditions of the cervical spine, for example, cervical spondylosis, stenosis, whyplash injury and neuroplasia. Two prominent parameters used in assessing the Cervical part of the spine is the Lordotic angle and Torg ratio, whose normative values have been established to vary from region to region. The aim of this study was to elucidate the baseline or normative values of Cervical Lordotic angles and Torg ratio in healthy indigenes of Cross River State, Nigeria. Comparison was made between the two parameters to determine if there is any relationship between them. Lateral radiographs for Lordotic angle and Anterior-Posterior (A-P) radiographs for Torg ratio of one hundred images of asymptomatic subjects (100: Male 57 and Female 43) were used to carry out the measurements of these important alignment parameters.
Read Full Paper Reference this paper Page 25-29


IMPLICATION OF OWNERSHIP STRUCTURE OF DIVIDEND POLICY AND COMPANY VALUE
Misrah, Prof. Dr. Muhammad Ali, Prof. Dr. Abdul Rakhman Laba, Dr. H. Muh. Sobarsyah

Abstract: This study aims to develop and analyze the effect of ownership structure on dividend policy and firm value on manufacturing companies listed on Indonesian stock exchanges. The result showed that managerial ownership variable to dividend policy had positive and significant effect of 3,005 with t value 0,617 with standard of error 4,874 at significance level 0,537 and company value equal to 0,048 with value t equal to 1,079 with standard of error (SE) 0.045 at significance level of 0.281. The institutional ownership of the dividend policy had negative effect of -1.497 with the value of t equal to -2.981 with the standard of error 0,502 at significance level 0,003 and at company value equal to 0,064 with t value equal to 2,990 with standard of error 0,21 at significance level 0.003. While dividend policy to firm value have positive and significant effect equal to 0,025 with t value equal to 37,398 with standard of error 0,001 at 0.000 significance level.
Read Full Paper Reference this paper Page 30-38


REVIEW ON: COMPANY STRATEGIC COMPETITIVE POWER
Dharmawaty Djaharuddin, Prof. Dr. Abd. Rahman Kadir, Dr. Indriyanti Sudirman, Dr. Ismail Pabo

Abstract: In an organization there is a purpose that terikikulasi as well as the mechanism set to achieve that goal. Effective organizations can create and maintain a viable market for their products. Conversely, ineffective organizations will fail in self-determination in the marketplace. Organizations must continually modify and improve mechanisms to achieve their objectives by reorganizing the role structure and relationships and their decision-making and control processes. Efficient organizations establish mechanisms that can support their market strategy, otherwise inefficient organizations will continue to experience difficulties in terms of their mechanisms and processes.
Read Full Paper Reference this paper Page 39-47



Published Issue:

Scirj, Volume VI [2018]
July Issue [In Process]
June Issue
May Issue
April Issue
March Issue
February Issue
January Issue

Scirj, Volume V [2017]
December Issue
November Issue
October Issue
September Issue
August Issue
July Issue
June Issue
May Issue
April Issue
March Issue
February Issue
January Issue










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